1.audit 审计 eMLcmZJR
2.attestation #Y0ru9
鉴证 Sc?q}tt^C
3.credibility &u4;A[-R
可信赖程度 uqM=/T^A
4.audit of financial statements 财务报表审计 Ov#G 7a"
5.agreed-upon procedures 执行商定程序 z.~jqxA9
6.high levels of assurance 高水平保证 <2e[; $
7.compilation 编制 M2nWvU$
8.reliability 可靠性 z?t75#u9.
9.relevance 相关性 r+usMF<'
10.professional skepticism 职业谨慎 #l
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11.objectivity 客观性 d
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12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 n}dLf
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14.audit engagement letter 业务约定书 :rU,7`sE/
15.recurring audit 连续审计 L%<DLe^P`l
16.the client 委托人 t2,?+ q$x
17.change CPA 更换注册会计师 fizL_`uMqb
18.the existing CPA 现任注册会计师 MJA;P7g
19.the successor CPA 后任注册会计师 h2y<vO
20.the preceding CPA前任注册会计师 $>zqCi2tB<
21.issue the audit report 出具审计报告 tpa<)\7KJ
22.expert 专家 b"nD5r
23.the board of directors 董事会 6!C>J#T
24.knowledge of the entity‘ s business 了解被审计单位情况 %R<xe.X
25.assess material misstatement risks评估重大错报风险 XM)
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t[/APm-k~>
27.a general knowledge of ————- 初步了解―――的情况 _`.Q7
28.a more knowledge of—————— 进一步了解的情况 NpxgF<G
29.the prior year‘s working papers 以前年度工作底稿 92ngSaNC
30.minutes of meeting 会议纪要 4N5\sdi
31.business risks 经营风险 +OZ\rs
32.appropriateness 适当性 G1Vn[[%k
33.accounting estimate 会计估计 4+Jf!ovS=
34.management representations 管理层声明 ? U* `!-
35.going concern assumption 持续经营假设 (3 Z;c_N
36.audit plan 审计计划 F#~*j
37.significant audit areas 重点审计领域 M }$Td_g
38.error 错误 A@eR~Kp
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39.fraud舞弊 ,F n-SrB:
40.modified or additional procedures 修改或追加审计程序 ;?v&=Z't.
41.misappropriation of assets 侵占资产 RWFvf
42.transactions without substance 虚假交易 }tQ^ch; Q
43.unusual pressures 异常压力 }^
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44.the suspected noncompliance 涉嫌存在违法行为 aoBiN_
45.materialiy 重要性 BZ(DP_}&D
46.exceed the materiality level 超过重要性水平 $$XeCPs0
47.approach the materiality level 接近重要性水平 .vie#,la
48.an acceptably low level 可接受水平 QZ+G2$
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 B
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50.misstatements or omissions 错报或漏报 R7A:K]iJ5
51.aggregate 总计 Yq'D-$@
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 1--Ka& H
54.perform additional audit procedures 实施追加的审计程序 ornU8H`
55.audit risk 审计风险 fX2OH)6U
56.detection risk 检查风险 W![~"7?
57.inappropriate audit opinion 不适当的审计意见 x.sC015Id
58.material misstatement 重大的错报 %/d1x
59.tolerable misstatement 可容忍错报 0Bk-)z|V
60.the acceptable level of detection risk 可接受的检查风险 ijDXh y
61.assessed level of material misstatement risk 重大错报风险的评估水平 $&&+2?cx0
62.simall business 小规模企业 7.]H9
63.accounting system 会计系统 T:" .{h-i
64.test of control 控制测试 ff]fN:}V
65.walk-through test 穿行测试 '.jYu7
66.communication 沟通 xz~Y
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67.flow chart 流程图 [c
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68.reperformance of internal control 重新执行 G E? \Vm
69.audit evidence 审计证据 vpC?JXz=H
70.substantive procedures 实质性程序 y8Rq2jI;(e
71.assertions 认定 c& K`t
72.esistence 存在 L#%)@
73.occurrence 发生 l&5Tft
74.completeness 完整性 /.~zk(-&h
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 rs,'vV-2\
77.cutoff 截止 zRgAmX/g
78.accuracy 准确性 < FY%QB)h
79.classification 分类 RRQIlI<
80.inspection 检查 3#Iq5vT
81.supervision of counting 监盘 y.-Kqa~
82.observation 观察 T=RabKVYP
83.confirmation 函证 qC5IV}9`
84.computation 计算 7-0j8$`
85.analytical procedures 分析程序 13*S<\
86.vouch 核对
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87.trace 追查 %m|1LI(
88.audit sampling 审计抽样 Hv2[=e lc
89.error 误差 >nvnU`\
90.expected error 预期误差 <8YvsJ
91.population 总体 +N'&6z0Wf
92.sampling risk 抽样风险 { `xC~B h
93.non- sampling risk 非抽样风险 R}IuMMx
94.sampling unit 抽样单位 /x4L,UJ= P
95.statistical sampling 统计抽样 .gM6m8l9wp
96.tolerable error 可容忍误差 SbQ:vAE*ho
97.the risk of under reliance 信赖不足风险 X<5&R{oZ
98.the risk of over reliance 信赖过度风险 ] g8z@r"b
99.the risk of incorrect rejection 误拒风险 p=^6V"'
100. the risk of incorrect acceptance 误受风险 U$S{j&?
101.working trial balance 试算平衡表 i52JY&N
102.index and cross-referencing 索引和交叉索引 EB@rIvUi,
103.cash receipt 现金收入 FGhnK'
104.cash disbursement 现金支出 t/3HX]B_
105.bank statement 银行对账单 ^8YBW<9
106.bank reconciliation 银行存款余额调节表 1f'msy/
107.balance sheet date 资产负债表日 Wc,`L$Jx
108.net realizable value 可变现净值 @sW!g;\T
109.storeroom 仓库 -8R SE4)
110.sale invoice 销售发票 H/Rzs$pnv
111.price list 价目表 Pa?{}A
112.positive confirmation request 积极式询证函 -%Rbd0gVH\
113.negative confirmation request 消极式询证函 3_.%NgES|
114.purchase requisition 请购单 >&k`NXS|V
115.receiving report 验收报告 27}7
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116.gross margin 毛利 m&z(2yb1
117.manufacturing overhead 制造费用 WQ9Q:F2
118.material requisition 领料单 $~VIx% h
119.inventory-taking 存货盘点 a 7=lZZ
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120.bond certificate 债券 S<-5<Pg
121.stock certificate 股票 h0HK~S#xBv
122.audit report 审计报告 J1Az+m
123.entity 被审计单位 Xbrc_V\_
124.addressee of the audit report 审计报告的收件人 C\OZs%]At
125.unqualified opinion 无保留意见 {wgq>cb
126.qualified opinion 保留意见 j(}pUV B
127.disclaimer of opinion 无法表示意见 3(nnN[?N,5
128.adverse opinion 否定意见 TAqX
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129 Auditors‘Report审计报告 vp9wRGd
130 internal audit内部审计 ggm'9|
131 public sector audit政府审计 >3~)2)Q
账项基础审计accounting number-based audit Do5.
风险导向审计方法risk-oriented audit approach |.$7.8g