1.audit 审计 g[VVxp!C<
2.attestation "qEi$a&]
鉴证 f tVA
3.credibility <+MNv#1:w
可信赖程度 yY,O=yOjq
4.audit of financial statements 财务报表审计 _%g}d/v}pO
5.agreed-upon procedures 执行商定程序 SU0K#:
6.high levels of assurance 高水平保证 W)3IS&;P
7.compilation 编制 BMw_F)hTO
8.reliability 可靠性 ~7Ji+AJA
9.relevance 相关性 13oR-Stj|
10.professional skepticism 职业谨慎 VE4Z;Dr
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11.objectivity 客观性 Q'f!392|
12. professional competence 专业胜任能力 f/spJ<B).4
13.Senior/CPA-in-charge 项目经理 EJ$-
14.audit engagement letter 业务约定书 `v*U
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15.recurring audit 连续审计 A;e[-5@
16.the client 委托人 |ITSd%`3_
17.change CPA 更换注册会计师 [ vU$zZ<
18.the existing CPA 现任注册会计师 mQRQ2SN6
19.the successor CPA 后任注册会计师 sOc<'):TK
20.the preceding CPA前任注册会计师 _
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21.issue the audit report 出具审计报告 wGd4:W
22.expert 专家 1}#(4tw)
23.the board of directors 董事会 7%p[n;-o&
24.knowledge of the entity‘ s business 了解被审计单位情况 _Je k;N
25.assess material misstatement risks评估重大错报风险 liEb(<$a
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 !FhK<#
27.a general knowledge of ————- 初步了解―――的情况 1:-^*
28.a more knowledge of—————— 进一步了解的情况 s:
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29.the prior year‘s working papers 以前年度工作底稿 Am~ NBQ7
30.minutes of meeting 会议纪要 F...>%N$
31.business risks 经营风险 [@Hv,
32.appropriateness 适当性 m5HP56a
33.accounting estimate 会计估计 65FdA-4
34.management representations 管理层声明 b6Jv|1w'
35.going concern assumption 持续经营假设 "yR56`=
36.audit plan 审计计划 N2yxli
37.significant audit areas 重点审计领域 ei 1(A
38.error 错误 (bfHxkR.
39.fraud舞弊 7g(,$5
40.modified or additional procedures 修改或追加审计程序 ,BM6s,\
41.misappropriation of assets 侵占资产 xk}(u`:.
42.transactions without substance 虚假交易 8l|v#^v
43.unusual pressures 异常压力 )A]E:]2
44.the suspected noncompliance 涉嫌存在违法行为 x)6yWr[ri%
45.materialiy 重要性 _vA\j
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 Hu$]V*rAG
48.an acceptably low level 可接受水平 n7~!klF-
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 }8E//$J
50.misstatements or omissions 错报或漏报 27b7~!
51.aggregate 总计 Wc4K?3 ZM
52.subsequent events 期后事项 8
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53.adjust the financial statements 调整财务报表 `r"euO
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54.perform additional audit procedures 实施追加的审计程序 x{u7# s1|/
55.audit risk 审计风险 o[AQ
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56.detection risk 检查风险 A8JEig 3Ix
57.inappropriate audit opinion 不适当的审计意见 XcJ'w
58.material misstatement 重大的错报 9wLV\>i[k
59.tolerable misstatement 可容忍错报 bK `'zi
60.the acceptable level of detection risk 可接受的检查风险 k[oU}~*U+
61.assessed level of material misstatement risk 重大错报风险的评估水平 l[]K5?AS>-
62.simall business 小规模企业 y}jX/
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63.accounting system 会计系统 CFJ F}aW
64.test of control 控制测试 %
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65.walk-through test 穿行测试 }a@ZFk_>
66.communication 沟通 41%B%K*
67.flow chart 流程图 zR)|%[sWwQ
68.reperformance of internal control 重新执行 s MAc+9G9k
69.audit evidence 审计证据 {.9phW4Vr?
70.substantive procedures 实质性程序 ehO@3%z30c
71.assertions 认定 fRo_rj _
72.esistence 存在 T2#
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73.occurrence 发生 |Ia3b VW
74.completeness 完整性 {t: ZM
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75.rights and obligations 权利和义务 Yck(Fl
76.valuation and allocation 计价和分摊 >LxYP7M
77.cutoff 截止 d)|{iUcW
78.accuracy 准确性 T*>n
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79.classification 分类 P>%\pCJ])
80.inspection 检查 70 !&
81.supervision of counting 监盘 a
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82.observation 观察 <:yB4t3H+q
83.confirmation 函证 Xui${UYN
84.computation 计算 }Jt( H
85.analytical procedures 分析程序 \ief [
86.vouch 核对 P[PBoRd2
87.trace 追查 0 1[LPN
88.audit sampling 审计抽样 jh.W$.Oq
89.error 误差 iK%<0m
90.expected error 预期误差 yn<z!z%mz
91.population 总体 P8.tl"q
92.sampling risk 抽样风险 X ^>o/U
93.non- sampling risk 非抽样风险 bL5z%bV
94.sampling unit 抽样单位 ,-Fhb~u
95.statistical sampling 统计抽样 T{u!4Yu
96.tolerable error 可容忍误差 DsY-JBDvoz
97.the risk of under reliance 信赖不足风险 D"fE )@Q@Y
98.the risk of over reliance 信赖过度风险 5,>1rd<B
99.the risk of incorrect rejection 误拒风险 We3*WsX\
100. the risk of incorrect acceptance 误受风险 /=4P<&J
101.working trial balance 试算平衡表 MjC;)z
102.index and cross-referencing 索引和交叉索引 cA ;'~[
103.cash receipt 现金收入 ITh1|yP
104.cash disbursement 现金支出 b3e:F{n
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105.bank statement 银行对账单 /E(H`;DG
106.bank reconciliation 银行存款余额调节表 ~T<#HSR`
107.balance sheet date 资产负债表日 MrjET!`.jC
108.net realizable value 可变现净值 'X{cDdS^
109.storeroom 仓库 `pY\Mmgv1
110.sale invoice 销售发票 L f[>U
111.price list 价目表 I,Q"<?&
112.positive confirmation request 积极式询证函 o9M[Zr1@k
113.negative confirmation request 消极式询证函 #"d.D7nA
114.purchase requisition 请购单 9BB<.
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115.receiving report 验收报告 9}kN9u
116.gross margin 毛利 !_s|h@
117.manufacturing overhead 制造费用 &|P@$O>
118.material requisition 领料单 i](,s.
119.inventory-taking 存货盘点 sd\>|N?'
120.bond certificate 债券 u814ZN}
121.stock certificate 股票 94%gg0azp
122.audit report 审计报告 o7VNw8Bp
123.entity 被审计单位 Rk^Fasg"
124.addressee of the audit report 审计报告的收件人 8^=g$;g
125.unqualified opinion 无保留意见 R|H9AM
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126.qualified opinion 保留意见 *=0Wh@?0
127.disclaimer of opinion 无法表示意见 tA$,4B?
128.adverse opinion 否定意见 ~6@zXHAS
129 Auditors‘Report审计报告 +O3ze
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130 internal audit内部审计 $*K5
131 public sector audit政府审计 gs 8w/
账项基础审计accounting number-based audit z
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风险导向审计方法risk-oriented audit approach hNc;,13