1.audit 审计 ,n{|d33
2.attestation
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鉴证 `Yu4h+T
3.credibility O`0A#h&No
可信赖程度 9fqCE619a
4.audit of financial statements 财务报表审计 \]t}N
5.agreed-upon procedures 执行商定程序 dy0xz5N-
6.high levels of assurance 高水平保证 pXxpEv
7.compilation 编制 1QuR7p
8.reliability 可靠性
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9.relevance 相关性 $k3l[@;hE
10.professional skepticism 职业谨慎 V)r6bb{^
11.objectivity 客观性 L)Ru]X`
12. professional competence 专业胜任能力 Nj4^G ~_
13.Senior/CPA-in-charge 项目经理 p8u-3
14.audit engagement letter 业务约定书 dr7ry"5Zq
15.recurring audit 连续审计 Q(YQ$i"S
16.the client 委托人 <NX6m|DD
17.change CPA 更换注册会计师 e~BUAz
18.the existing CPA 现任注册会计师 4ze4{a^
19.the successor CPA 后任注册会计师 (V+iJ_1g{
20.the preceding CPA前任注册会计师 -u'BK@;
21.issue the audit report 出具审计报告 RV+0C&0ff
22.expert 专家 J{5&L &4
23.the board of directors 董事会 Jyu
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24.knowledge of the entity‘ s business 了解被审计单位情况 j%s:d(H`
25.assess material misstatement risks评估重大错报风险 V\o&{7!
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 !"x&tF
27.a general knowledge of ————- 初步了解―――的情况 Jq?"?d|:
28.a more knowledge of—————— 进一步了解的情况 ?wS/KEl=O
29.the prior year‘s working papers 以前年度工作底稿 8(A+"H(
30.minutes of meeting 会议纪要 nqyB,vv0
31.business risks 经营风险 K F`@o@,
32.appropriateness 适当性 z@em1W0?Z
33.accounting estimate 会计估计 !
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34.management representations 管理层声明 ];o[Yn'>o
35.going concern assumption 持续经营假设 09u@-
36.audit plan 审计计划 p8MPn>h<
37.significant audit areas 重点审计领域 okZDxg`6
38.error 错误 iPPW_Q9x
39.fraud舞弊 pO_L,~<
40.modified or additional procedures 修改或追加审计程序 n$y)F} .-
41.misappropriation of assets 侵占资产 o}K!p%5_
42.transactions without substance 虚假交易 ep2#a#&'
43.unusual pressures 异常压力 (>Tq
44.the suspected noncompliance 涉嫌存在违法行为 v=I
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45.materialiy 重要性 9W<I~
46.exceed the materiality level 超过重要性水平 2oFHP_HVfu
47.approach the materiality level 接近重要性水平 /?j
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48.an acceptably low level 可接受水平 ]RJc
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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 r/vRaOg>X
50.misstatements or omissions 错报或漏报 r8E)GBH-|
51.aggregate 总计 tZ]/?+1G
52.subsequent events 期后事项 S @'fmjA'
53.adjust the financial statements 调整财务报表 "R/Xv+;
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 .3.oan*i
56.detection risk 检查风险 \L:
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57.inappropriate audit opinion 不适当的审计意见 @ukIt
58.material misstatement 重大的错报 l4sFT)}-J
59.tolerable misstatement 可容忍错报 JW4~Qwx
60.the acceptable level of detection risk 可接受的检查风险 u/BCl!
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61.assessed level of material misstatement risk 重大错报风险的评估水平 <4{,u1!t
62.simall business 小规模企业 q.l"Y#d
63.accounting system 会计系统 4_E{
64.test of control 控制测试 w7?&eF(w(
65.walk-through test 穿行测试 w}<CH3cx
66.communication 沟通 ^nYS@
67.flow chart 流程图 +|N!(H
68.reperformance of internal control 重新执行 1{8SKfMdP
69.audit evidence 审计证据 f<V#Yc(U}
70.substantive procedures 实质性程序 MHv2r
71.assertions 认定 n\#RI9#\
72.esistence 存在 _Kp{b"G
73.occurrence 发生 F8J;L](Dq
74.completeness 完整性 &!uNN|W
75.rights and obligations 权利和义务 YI=03}I
76.valuation and allocation 计价和分摊 8Q&hhmOnz
77.cutoff 截止 "0F =txduS
78.accuracy 准确性 4Lo8Eue
79.classification 分类 O3JN?25s
80.inspection 检查 cvR|qHNX
81.supervision of counting 监盘 ckXJ9>
82.observation 观察 /Ot=GhN]
83.confirmation 函证 I-E}D"F;p[
84.computation 计算 pv.0!a/M
85.analytical procedures 分析程序 z:hY{/-
86.vouch 核对 J
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87.trace 追查 sglYT!O
88.audit sampling 审计抽样 W2VH? -Gw
89.error 误差 *<yKT$(+_
90.expected error 预期误差 2t3'"8xJ
91.population 总体 ]bG8DEwD
92.sampling risk 抽样风险 M+X>!Os
93.non- sampling risk 非抽样风险 7u"t4Or
94.sampling unit 抽样单位 .u3!%{/v(c
95.statistical sampling 统计抽样 uUUj?%
96.tolerable error 可容忍误差 xF'9`y^]!@
97.the risk of under reliance 信赖不足风险 FnN@W^/z
98.the risk of over reliance 信赖过度风险 4#$~gTc@
99.the risk of incorrect rejection 误拒风险 N@$g"w
100. the risk of incorrect acceptance 误受风险 _7(>0GY
101.working trial balance 试算平衡表 d&:ABI
102.index and cross-referencing 索引和交叉索引 v,N*vqWS
103.cash receipt 现金收入 1us-ootsjP
104.cash disbursement 现金支出 i]:T{2
105.bank statement 银行对账单 gdupG
106.bank reconciliation 银行存款余额调节表 Fi+v:L|
107.balance sheet date 资产负债表日 ^zv0hGk 2
108.net realizable value 可变现净值 @|:_ ?
109.storeroom 仓库 opQ%!["N
110.sale invoice 销售发票 HtUFl
111.price list 价目表 w /$4
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112.positive confirmation request 积极式询证函 \$Xo5f<
113.negative confirmation request 消极式询证函 =.9L/74@
114.purchase requisition 请购单 B w1ir
115.receiving report 验收报告 SomA`y+ERn
116.gross margin 毛利 WQ/H8rOs
117.manufacturing overhead 制造费用 =v-BzF15
118.material requisition 领料单 5Z]zul@+*
119.inventory-taking 存货盘点 _T6l*
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120.bond certificate 债券 YGP.LR7
121.stock certificate 股票 $;1#gq%
122.audit report 审计报告 o}&TFhT
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 byl#8=?
125.unqualified opinion 无保留意见 29DYL
126.qualified opinion 保留意见 \|\D
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127.disclaimer of opinion 无法表示意见 $Q,Fr;
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128.adverse opinion 否定意见 T/DKT1P-
129 Auditors‘Report审计报告 rPoPs@CBD
130 internal audit内部审计 l+BJh1^
131 public sector audit政府审计 T8&
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账项基础审计accounting number-based audit V)M+dhl
风险导向审计方法risk-oriented audit approach 1
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