审计常用词汇.doc

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1、审计常用词汇1.audit审计2.attestation鉴证3.credibility可信赖程度4.auditoffinancialstatements财务报表审计5.agreed-uponprocedures执行商定程序6.highlevelsofassurance高水平保证7.compilation编制8.reliability可靠性9.rclcvancc相关性10.professionalskepticism职业谨慎11.objectivity客观性12.professionalcompetence专业胜任能力13.Senior/CPA-in-charge项目经理14.audite

2、ngagementletter业务约定书15.recurringaudit连续审计16.theclient委托人17.changcCPA更换注册会计师18.theexistingCPA现任注册会计师19.thesuccessorCPA后任注册会计师20.theprecedingCPA前任注册会计师21.issuetheauditreport出具审计报告22.expert专家23.theboardofdirectors董事会24.knowledgeoftheentity,sbusiness了解被审计单位情况25.asscssmaterialmisstatementrisks评估重大错报风险

3、26.deteminethenature,timingandextentoftheauditprocedures确定审计程序的性质、时间和范围27.ageneralknowledgeof初步了解的情况28.amoreknowledgeof-进一步了解的情况29.theprioryear'sworkingpapers以前年度工作底稿30.minutesofmeeting会议纪要31.businessrisks经营风险32.appropriateness适半性33.accountingestimate会计估计34.managementrepresentations管理层声明35.goingc

4、oncernassumption持续经营假设36.auditplan审计计划37.significantauditareas重点审计领域38.error错误39.fraud舞弊33.modifiedoradditionalprocedures修改或追加审计程序41.misappropriationofassets侵占资产42.transactionswithoutsubstance虚假交易42.unusualpressures异常压力43.thesuspectednoncompliancc涉嫌存在违法行为44.materialiy重要性45.exceedthematerialitylev

5、el超过重要性水平46.approachthematerialitylevel接近重要性水平47.anacceptablylowlevel可接受水平48.theoverallfinancialstatementlevelandinrelatedaccountbalancesandtransactionlevels财务报表层和相关账户、交易层49.misstatementsoromissions错才艮或漏才艮51.aggregate总计52.subsequentevents期后事项53.adjustthefinancialstatements调整财务报表54.performaddition

6、alauditprocedures实施追加的审计程序55.auditrisk审计风险56.detectionrisk检查风险57.inappropriateauditopinion不适当的审计意见58.materialmisstatement重大的错报59.tolcrablcmisstatement可容忍错报60.theacceptablelevelofdetectionrisk可接受的检查风险61.assessedlevelofmaterialmisstatementrisk重大错报风险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统

7、64.testofcontrol控制测试65.walk-throughtest穿行测试66.communication，勾通67.flowchart流程图68.reperfbrmanceofinternalcontrol重新执行69.auditevidence审计证据70.substantiveprocedures实质性程序71.assertions认定72.esistence存在73.occurrence发生74.complete