1.audit 审计 E;AOCbV*$
2.attestation S
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鉴证 },LO]N|
3.credibility fTg^~XmJ
可信赖程度 fC$(l@O?
4.audit of financial statements 财务报表审计 &`IC3O5
5.agreed-upon procedures 执行商定程序 }grel5lq
6.high levels of assurance 高水平保证 0B?t:XU ,
7.compilation 编制 i j+)U`
8.reliability 可靠性 YZ0Jei8+-
9.relevance 相关性 of k@.TmO
10.professional skepticism 职业谨慎 &;]KntxB
11.objectivity 客观性 XIJW$CY
12. professional competence 专业胜任能力 9(
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13.Senior/CPA-in-charge 项目经理 J}'a|a@bk
14.audit engagement letter 业务约定书 ^TF71uo
15.recurring audit 连续审计 &@h(6
16.the client 委托人 + =N#6#1
17.change CPA 更换注册会计师 J-wF2*0r<
18.the existing CPA 现任注册会计师 8\{1y:|
19.the successor CPA 后任注册会计师 ^\ocH|D
20.the preceding CPA前任注册会计师 NP^j5|A*"
21.issue the audit report 出具审计报告 -\V!
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22.expert 专家 51&K
23.the board of directors 董事会 :7[20n}w
24.knowledge of the entity‘ s business 了解被审计单位情况 2jiH&'@
25.assess material misstatement risks评估重大错报风险 L6=`
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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 K r DG
27.a general knowledge of ————- 初步了解―――的情况 Tz?0E"yx
28.a more knowledge of—————— 进一步了解的情况 2j
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29.the prior year‘s working papers 以前年度工作底稿 $"[5
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30.minutes of meeting 会议纪要 r?j2%M\
31.business risks 经营风险 nWz7$O
32.appropriateness 适当性 nkAS]sC
33.accounting estimate 会计估计 oDBv5
34.management representations 管理层声明 3BzC'nplm
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 (764-iv(
37.significant audit areas 重点审计领域 kt;uB
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38.error 错误 cA8A^Iv:0
39.fraud舞弊 ?|NMJQsa7
40.modified or additional procedures 修改或追加审计程序 j| Hyv{sM
41.misappropriation of assets 侵占资产 $WS?/H0C
42.transactions without substance 虚假交易 y1c2(K>tu
43.unusual pressures 异常压力 O-jpS?@
44.the suspected noncompliance 涉嫌存在违法行为 'BOMFp7c
45.materialiy 重要性 _(%;O:i
46.exceed the materiality level 超过重要性水平 {GP#/5$=
47.approach the materiality level 接近重要性水平 ]u<8jr
48.an acceptably low level 可接受水平 =dM'n}@U
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 k ^(RSu<
50.misstatements or omissions 错报或漏报 z
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51.aggregate 总计
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52.subsequent events 期后事项 ;xxu ,
53.adjust the financial statements 调整财务报表 dn}'B%
54.perform additional audit procedures 实施追加的审计程序 >#Ue`)d`aY
55.audit risk 审计风险 ')#!M\1,HQ
56.detection risk 检查风险 F9PXQD(
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 +
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59.tolerable misstatement 可容忍错报 (29BS(|!
60.the acceptable level of detection risk 可接受的检查风险 O@-|_N*;K
61.assessed level of material misstatement risk 重大错报风险的评估水平 /=IBK`
62.simall business 小规模企业 (R|Ftjs .
63.accounting system 会计系统 0n-S%e5
64.test of control 控制测试 wMvAm%}+
65.walk-through test 穿行测试 V3v/hV:
66.communication 沟通 N,ysv/zq7
67.flow chart 流程图 5|_El/G
68.reperformance of internal control 重新执行 $WICyI{$
69.audit evidence 审计证据 Mv\]uAT`
70.substantive procedures 实质性程序 'S#D+oF(1~
71.assertions 认定 F*TkQ\y
72.esistence 存在 X 3q2XU
73.occurrence 发生 %s*F~E
74.completeness 完整性 GX0S9s
75.rights and obligations 权利和义务 8ZL9>"%l
76.valuation and allocation 计价和分摊 +b_o2''
77.cutoff 截止 s
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78.accuracy 准确性 %D6HY^]ayw
79.classification 分类 h6~H5X
80.inspection 检查 o/4U`U)Q0v
81.supervision of counting 监盘 PSREQK@}E
82.observation 观察 h}&1
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83.confirmation 函证 Q.i_?a
84.computation 计算 ![Ll$Lr
85.analytical procedures 分析程序 tLSM]Q
86.vouch 核对 hA:RVeS{
87.trace 追查 b;jr
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88.audit sampling 审计抽样 y*H rv
89.error 误差 n=qu?xu
90.expected error 预期误差 `PS^o#
91.population 总体
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92.sampling risk 抽样风险 C7Ny-rj}IA
93.non- sampling risk 非抽样风险 R?5v//[
94.sampling unit 抽样单位 J>N^ FR9
95.statistical sampling 统计抽样 ,,+iPGa<
96.tolerable error 可容忍误差 CX3yIe~u
97.the risk of under reliance 信赖不足风险 d<_#Q7]I4
98.the risk of over reliance 信赖过度风险 BRTCo,i
99.the risk of incorrect rejection 误拒风险 ul^VGW>i
100. the risk of incorrect acceptance 误受风险 6x iCTs0@
101.working trial balance 试算平衡表 D*}_L
102.index and cross-referencing 索引和交叉索引 eJ+@<+vr;x
103.cash receipt 现金收入 K'U8ft*_
104.cash disbursement 现金支出 e]zd6{g[m
105.bank statement 银行对账单 Lpv,6#m`)
106.bank reconciliation 银行存款余额调节表 Bv{DZ?{s
107.balance sheet date 资产负债表日 d:3OC&
108.net realizable value 可变现净值 #,CK;h9jy!
109.storeroom 仓库 {n 4W3
110.sale invoice 销售发票 :R1F\FT*
111.price list 价目表 wq:"/2p1
112.positive confirmation request 积极式询证函 /zg|I?$>Z4
113.negative confirmation request 消极式询证函 mRT$@xa]J
114.purchase requisition 请购单 \V
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115.receiving report 验收报告 ~%?LFR'
116.gross margin 毛利 1w} DfI
117.manufacturing overhead 制造费用 lN~u='Kc
118.material requisition 领料单 $A^OP{
119.inventory-taking 存货盘点 nA#N ,^Rr
120.bond certificate 债券 @&9 ,0x
121.stock certificate 股票 F2!]T =
122.audit report 审计报告 oef]
123.entity 被审计单位 1<F6{?,z
124.addressee of the audit report 审计报告的收件人 $SfYO!n7Q
125.unqualified opinion 无保留意见 OJT%?P%@{
126.qualified opinion 保留意见 ;5&=I|xqe
127.disclaimer of opinion 无法表示意见 |32uC3?o
128.adverse opinion 否定意见 )NmYgd~%
129 Auditors‘Report审计报告 >SW c
130 internal audit内部审计 "'*Qq@!3?
131 public sector audit政府审计 6
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账项基础审计accounting number-based audit H: ]'r5sw
风险导向审计方法risk-oriented audit approach g).
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