1.audit 审计 %F$]v
2.attestation 0LIXkF3^1
鉴证 "(~fl<;
3.credibility \f VX<L
可信赖程度 /xr75|-8
4.audit of financial statements 财务报表审计 .m%5Esx
5.agreed-upon procedures 执行商定程序 9"/=D9o9
6.high levels of assurance 高水平保证 ;NAKU
7.compilation 编制 P]2 /}\f
8.reliability 可靠性 pN)>c,
9.relevance 相关性 n$>_2v
10.professional skepticism 职业谨慎 k^B7M}
11.objectivity 客观性 '!4\H"t
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 l Dwq[ I]w
14.audit engagement letter 业务约定书 8{7'w|/;.{
15.recurring audit 连续审计 ;Yg/y
16.the client 委托人 D$D;'Kij
17.change CPA 更换注册会计师 =BV_?
18.the existing CPA 现任注册会计师 M?n}{0E4
19.the successor CPA 后任注册会计师 })q8{Qj!
20.the preceding CPA前任注册会计师 !HW?/-\,O
21.issue the audit report 出具审计报告
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22.expert 专家 |y?W#xb
23.the board of directors 董事会 {t:*Xu
24.knowledge of the entity‘ s business 了解被审计单位情况 b=L|GV@$
25.assess material misstatement risks评估重大错报风险 }Py Z{yS
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 YPw=iF]
27.a general knowledge of ————- 初步了解―――的情况 M{Vi4ehOq
28.a more knowledge of—————— 进一步了解的情况 C
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29.the prior year‘s working papers 以前年度工作底稿 $UdFm8&
30.minutes of meeting 会议纪要 i^4i]+
31.business risks 经营风险 <){J|O
32.appropriateness 适当性 q _:7uQ
33.accounting estimate 会计估计 H]M[2C7#N
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 A{DE7gp!
36.audit plan 审计计划 f4|ir3oy
37.significant audit areas 重点审计领域 /BM{tH
38.error 错误 8Urj;KkD
39.fraud舞弊 TLz>|gr
40.modified or additional procedures 修改或追加审计程序 \YsLVOv%:d
41.misappropriation of assets 侵占资产 5hlS2fn
42.transactions without substance 虚假交易 U{9yfy
43.unusual pressures 异常压力 gy5R"_ M U
44.the suspected noncompliance 涉嫌存在违法行为 0qN+W&H
45.materialiy 重要性 #ePtfRzJ
46.exceed the materiality level 超过重要性水平 4z qO!nk
47.approach the materiality level 接近重要性水平 a7laCHI
48.an acceptably low level 可接受水平 &^B;1ZMHD
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Dq*O8*#*
50.misstatements or omissions 错报或漏报 xJ\>;$CY
51.aggregate 总计 (:7Z-V2(
52.subsequent events 期后事项 vUJQ<D
53.adjust the financial statements 调整财务报表 kY~o3p<
54.perform additional audit procedures 实施追加的审计程序 cN]g^
55.audit risk 审计风险 ?]58{O(?c
56.detection risk 检查风险 n%ZOR1u)k#
57.inappropriate audit opinion 不适当的审计意见 tI+P&L"
58.material misstatement 重大的错报 5?Rzyfwk|
59.tolerable misstatement 可容忍错报 SD1M`PI
60.the acceptable level of detection risk 可接受的检查风险 +J2;6t
61.assessed level of material misstatement risk 重大错报风险的评估水平 p+xjYU4^C
62.simall business 小规模企业 'oZdMl&
63.accounting system 会计系统 s-T#-
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64.test of control 控制测试 ""_%u'7t5I
65.walk-through test 穿行测试 l9F]Lw
66.communication 沟通 rL6Y4u0e%
67.flow chart 流程图 UiN6-{v<2
68.reperformance of internal control 重新执行 %xP'*EaM?
69.audit evidence 审计证据 R9^RG-x
70.substantive procedures 实质性程序 N=TDywRI
71.assertions 认定 .2QZe8"
72.esistence 存在 ge$ p/
73.occurrence 发生 )L$)qfQ~x
74.completeness 完整性 A=\:b^\
75.rights and obligations 权利和义务 })5
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76.valuation and allocation 计价和分摊 ~)]R
77.cutoff 截止 78F
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78.accuracy 准确性 G[a&r
79.classification 分类 ]E}eM@xdD
80.inspection 检查 K&TO8
81.supervision of counting 监盘 L(_bf/@3
82.observation 观察 VK^m]??s_
83.confirmation 函证 #0 eop>O
84.computation 计算 7uxUqM
85.analytical procedures 分析程序 V-w{~
86.vouch 核对 8\$u/(DX
87.trace 追查 6w4}4i
88.audit sampling 审计抽样 [IP
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89.error 误差 ExZ|_7^<
90.expected error 预期误差
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91.population 总体 i
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92.sampling risk 抽样风险 "aJfW
93.non- sampling risk 非抽样风险 th`pf
94.sampling unit 抽样单位 ,]_<8@R
95.statistical sampling 统计抽样 J6RzN'j
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 ]@hN&W(+ x
98.the risk of over reliance 信赖过度风险 rqz`F\A;%
99.the risk of incorrect rejection 误拒风险 O7# 8g$ZIv
100. the risk of incorrect acceptance 误受风险 {&0u:
101.working trial balance 试算平衡表 (
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102.index and cross-referencing 索引和交叉索引 +CXtTasP
103.cash receipt 现金收入 QpiA~
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104.cash disbursement 现金支出 F6gU9=F1<
105.bank statement 银行对账单 87yZd8+)
106.bank reconciliation 银行存款余额调节表 dd:vQOF;
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 OI^sd_gkZ
109.storeroom 仓库 w,eW?b
110.sale invoice 销售发票 w5*
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111.price list 价目表 .njk^,N
112.positive confirmation request 积极式询证函 T*jQzcm~?
113.negative confirmation request 消极式询证函 )8*}-z
114.purchase requisition 请购单 xzz0uk5
115.receiving report 验收报告 rBZ0Fx$
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116.gross margin 毛利
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117.manufacturing overhead 制造费用 Ox9M![fC
118.material requisition 领料单 vC!B}~
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119.inventory-taking 存货盘点 =2e{T J/
120.bond certificate 债券 \Sv8c}8
121.stock certificate 股票 '9@AhiNV
122.audit report 审计报告 K8RV=3MBLD
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 YT}ZLx
125.unqualified opinion 无保留意见 -S7i':
126.qualified opinion 保留意见 gubw&W
127.disclaimer of opinion 无法表示意见 I+W:}}"j
128.adverse opinion 否定意见 H @5dj}
129 Auditors‘Report审计报告 (/KeGgkhv
130 internal audit内部审计 $
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131 public sector audit政府审计
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账项基础审计accounting number-based audit ~(\.j=x
风险导向审计方法risk-oriented audit approach m
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