1.audit 审计 ij
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2.attestation 6kYluV+j
鉴证 3YHEH\60^
3.credibility n93q8U6m/U
可信赖程度 8zp?WUb
4.audit of financial statements 财务报表审计 XwY,xg&o
5.agreed-upon procedures 执行商定程序 G-d7}Uz?
6.high levels of assurance 高水平保证 'z ?Hv
7.compilation 编制 4>d4g\Z0L
8.reliability 可靠性 jH<
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9.relevance 相关性 q&25,zWD
10.professional skepticism 职业谨慎 {7o3wxsS
11.objectivity 客观性 -G(me"Cu
12. professional competence 专业胜任能力 WC#6(H5t$
13.Senior/CPA-in-charge 项目经理 24 [KGp
14.audit engagement letter 业务约定书 `HX:U3
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15.recurring audit 连续审计 aJ'Fn
16.the client 委托人 Anz{u$0M[
17.change CPA 更换注册会计师 P([!psgu
18.the existing CPA 现任注册会计师 g-eJan&]N
19.the successor CPA 后任注册会计师 (/A.,8Ad
20.the preceding CPA前任注册会计师 RlOy,/-<
21.issue the audit report 出具审计报告 !"N,w9MbD
22.expert 专家 )x6&Y
23.the board of directors 董事会 ui%#f1Iq
24.knowledge of the entity‘ s business 了解被审计单位情况 0V:H/qu8>
25.assess material misstatement risks评估重大错报风险 NM{)liP
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Xq? >a+B
27.a general knowledge of ————- 初步了解―――的情况 ciblj?"Wi
28.a more knowledge of—————— 进一步了解的情况 tu\XuDky
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 ,Kv6!ib6Q
31.business risks 经营风险 Uu_qy(4
32.appropriateness 适当性 ~<[+!&<U
33.accounting estimate 会计估计 }j/\OY _&
34.management representations 管理层声明 ^B<-.(F
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 %g9ym@s
37.significant audit areas 重点审计领域 Ok!P~2J
38.error 错误 " .7@
39.fraud舞弊 }>{R<[I!G
40.modified or additional procedures 修改或追加审计程序 c8&3IzZ
41.misappropriation of assets 侵占资产 v3DK0 MW
42.transactions without substance 虚假交易 t/[2{'R4
43.unusual pressures 异常压力 vFUp$[
44.the suspected noncompliance 涉嫌存在违法行为 "Hw%@]#
45.materialiy 重要性 nt2b}u>*
46.exceed the materiality level 超过重要性水平 b7sfr!t_d
47.approach the materiality level 接近重要性水平 WsHDIp
48.an acceptably low level 可接受水平 jwI2T$
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 Qsbyy>o)
50.misstatements or omissions 错报或漏报 Zz0er|9]Q
51.aggregate 总计 z qA>eDx
52.subsequent events 期后事项 & DP"RWT/
53.adjust the financial statements 调整财务报表 sX"L\v
54.perform additional audit procedures 实施追加的审计程序 1UMEbb
55.audit risk 审计风险 S)EF&S(TC
56.detection risk 检查风险 -5*OSA:8x
57.inappropriate audit opinion 不适当的审计意见 E-WpsNJ)X
58.material misstatement 重大的错报 WO>,=^zPJ
59.tolerable misstatement 可容忍错报 *$9U/ d
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 |b\a)1Po:
62.simall business 小规模企业 p*<Jg l
63.accounting system 会计系统 n/v.U,f&l@
64.test of control 控制测试 -8)Hulo/{U
65.walk-through test 穿行测试 y3;M$Jr
66.communication 沟通 /`m*PgJ
67.flow chart 流程图 Qb
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68.reperformance of internal control 重新执行 7&id(&y/
69.audit evidence 审计证据 LH54J;7Y
70.substantive procedures 实质性程序 wqG#jC!5
71.assertions 认定 lf-.c$.>
72.esistence 存在 k~)CJ6}
73.occurrence 发生 "nz\YQdg
74.completeness 完整性 CzlG#?kU?2
75.rights and obligations 权利和义务 G ]h
76.valuation and allocation 计价和分摊 Tf#Op
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77.cutoff 截止 UlWmf{1%]?
78.accuracy 准确性 ^|<>`i6
79.classification 分类 Wrp~OF0k
80.inspection 检查 @;O"-7Kk
81.supervision of counting 监盘 VP!4Nob
82.observation 观察 yV`Tw"p
83.confirmation 函证 ,x\qYz+7|
84.computation 计算 e#hg,I
85.analytical procedures 分析程序 @v`.^L{P
86.vouch 核对 %oqKpD+
87.trace 追查 ASdW!4.p
88.audit sampling 审计抽样 29
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89.error 误差 3D6&0xTq
90.expected error 预期误差 +o@:8!IM1
91.population 总体 e;v"d!H/
92.sampling risk 抽样风险 %e[E@H 7
93.non- sampling risk 非抽样风险 o~'p&
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94.sampling unit 抽样单位 zHKP$k8
95.statistical sampling 统计抽样 G+fo'ThG
96.tolerable error 可容忍误差 vVMoCG"f
97.the risk of under reliance 信赖不足风险 -"zW"v)\
98.the risk of over reliance 信赖过度风险 ;%0kzIvP
99.the risk of incorrect rejection 误拒风险 </'n={+q
100. the risk of incorrect acceptance 误受风险 v#gXXO[P1
101.working trial balance 试算平衡表 8d$|JN;)
102.index and cross-referencing 索引和交叉索引 kB?/_a`]
103.cash receipt 现金收入 4Q#{, y944
104.cash disbursement 现金支出 H*G(`Zl}
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 6*B%3\z)
107.balance sheet date 资产负债表日 z
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108.net realizable value 可变现净值 k5>UAea_
109.storeroom 仓库
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110.sale invoice 销售发票 FI: H/e5[
111.price list 价目表 5=*i!c
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112.positive confirmation request 积极式询证函 3XB`|\:
113.negative confirmation request 消极式询证函 )o:sDj`b]
114.purchase requisition 请购单 7:g_:}m
115.receiving report 验收报告 K. B\F)K
116.gross margin 毛利 &~;M16XM,e
117.manufacturing overhead 制造费用
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118.material requisition 领料单 '+Jy//5?
119.inventory-taking 存货盘点 W;8A{3q%N0
120.bond certificate 债券 w;Azxcw
121.stock certificate 股票 1?w=v|b:P)
122.audit report 审计报告 i+5Qs-dHA
123.entity 被审计单位 WI&A+1CK-5
124.addressee of the audit report 审计报告的收件人 ;ZuHv
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125.unqualified opinion 无保留意见 =^p}JhQ
126.qualified opinion 保留意见 ]gX8z#*k
127.disclaimer of opinion 无法表示意见 t]Ln(r
128.adverse opinion 否定意见 KaMg[G
129 Auditors‘Report审计报告 Z^Um\f
130 internal audit内部审计 _R|_1xa=
131 public sector audit政府审计 \^0>h`[
账项基础审计accounting number-based audit j=U"t\{
风险导向审计方法risk-oriented audit approach CT_tJ