1.audit 审计 UytMnJ88
2.attestation CX]1I|T5
鉴证 ?L<B]!9HZt
3.credibility }nrjA0WN
可信赖程度 =Jm[1Mgt
4.audit of financial statements 财务报表审计 W9SU1{*9
5.agreed-upon procedures 执行商定程序 :T-DxP/
6.high levels of assurance 高水平保证 5dj" U
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7.compilation 编制 b
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8.reliability 可靠性 +O/b[O'0
9.relevance 相关性 [c{
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10.professional skepticism 职业谨慎 tSHW"R
11.objectivity 客观性 ?V6,>e_+
12. professional competence 专业胜任能力 iil<zEic
13.Senior/CPA-in-charge 项目经理 HA'~1$#z
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 &=lc]sk
16.the client 委托人 i{^T;uAE
17.change CPA 更换注册会计师 7d;|?R-8D
18.the existing CPA 现任注册会计师 O`Tz^Q/D
19.the successor CPA 后任注册会计师 868X/lL
20.the preceding CPA前任注册会计师 @!`__>K
21.issue the audit report 出具审计报告 =|oi0
22.expert 专家 ]BO:*&O
23.the board of directors 董事会 ceUe*}\cr
24.knowledge of the entity‘ s business 了解被审计单位情况 n&[CTOV
25.assess material misstatement risks评估重大错报风险 8}|et~7!
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~i|6F~%3
27.a general knowledge of ————- 初步了解―――的情况 <YvXyIs
28.a more knowledge of—————— 进一步了解的情况 d{YvdN9d
29.the prior year‘s working papers 以前年度工作底稿 W,4!"*+
30.minutes of meeting 会议纪要 kY)Vr3uGA
31.business risks 经营风险 :[CV_ME.;
32.appropriateness 适当性 4>,X.|9{
33.accounting estimate 会计估计 Z"8lW+r*
34.management representations 管理层声明 9@|52dz%
35.going concern assumption 持续经营假设 (%
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36.audit plan 审计计划 A-!e$yz>
37.significant audit areas 重点审计领域 sh
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38.error 错误 v~mVf.j1
39.fraud舞弊 h%/BZC^L]|
40.modified or additional procedures 修改或追加审计程序 | N/d}
41.misappropriation of assets 侵占资产 .\
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42.transactions without substance 虚假交易 @j\:K<sk
43.unusual pressures 异常压力 L-|l$Ti"
44.the suspected noncompliance 涉嫌存在违法行为 _,drOF|e
45.materialiy 重要性 $cSUB
46.exceed the materiality level 超过重要性水平 5f*_K6 ,v
47.approach the materiality level 接近重要性水平 ?~o`mg
48.an acceptably low level 可接受水平 =v:?rY}
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 T]tP!a;K
50.misstatements or omissions 错报或漏报 zxn|]PbS
51.aggregate 总计 0GUJc}fgvN
52.subsequent events 期后事项 L$5,RUy
53.adjust the financial statements 调整财务报表 pwFdfp
54.perform additional audit procedures 实施追加的审计程序 Fx^wV^q3
55.audit risk 审计风险 HPphTu}`
56.detection risk 检查风险 av'm$I|O
57.inappropriate audit opinion 不适当的审计意见 )Q1>j 2&
58.material misstatement 重大的错报 i.E2a)
59.tolerable misstatement 可容忍错报 h ;*x1BVE
60.the acceptable level of detection risk 可接受的检查风险 Uj5-x%~
61.assessed level of material misstatement risk 重大错报风险的评估水平 \OW:-
62.simall business 小规模企业 >+{WiZ`
63.accounting system 会计系统 t'eaR-
64.test of control 控制测试 0=>$J
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65.walk-through test 穿行测试 AX`Tku
66.communication 沟通 70qEqNoC
67.flow chart 流程图 Kn^+kHh:
68.reperformance of internal control 重新执行 bB$f=W!m%
69.audit evidence 审计证据 j!4{+&Laq
70.substantive procedures 实质性程序 |.)LZP,
71.assertions 认定 S70#_{
72.esistence 存在 M+%Xq0`T
73.occurrence 发生 }PI:O%N;
74.completeness 完整性 h7#\]2U$[5
75.rights and obligations 权利和义务 i)x0]XF
76.valuation and allocation 计价和分摊 z"4 q%DC
77.cutoff 截止 4kL6aSqT
78.accuracy 准确性 mz0{eO
79.classification 分类 }2]|*?1,
80.inspection 检查 Cfi4~ &
81.supervision of counting 监盘 %M96m
82.observation 观察 0z/*JVka
83.confirmation 函证 Tf3CyH!k
84.computation 计算 Ll|-CY $
85.analytical procedures 分析程序 Z:{|
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86.vouch 核对 ] hT\"5&6
87.trace 追查 {.LJ(|(Mz
88.audit sampling 审计抽样 c4AJ`f.5
89.error 误差 PSJj$bt;<+
90.expected error 预期误差 _%CM<z
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91.population 总体 K+~?yOQj
92.sampling risk 抽样风险 hNXZL>6
93.non- sampling risk 非抽样风险 A}lxJ5h0
94.sampling unit 抽样单位 UV2W~g
95.statistical sampling 统计抽样 t~L4wr{B
96.tolerable error 可容忍误差 #zP-,2!r
97.the risk of under reliance 信赖不足风险 ]zYIblpde
98.the risk of over reliance 信赖过度风险 +<Gp >c
99.the risk of incorrect rejection 误拒风险 +QN4hJK
100. the risk of incorrect acceptance 误受风险 Ts.2\-+3
101.working trial balance 试算平衡表 RL` jaS?V
102.index and cross-referencing 索引和交叉索引 +mrLMbBiD
103.cash receipt 现金收入 |Z>-<]p9g
104.cash disbursement 现金支出 kEh\@x[
105.bank statement 银行对账单 b|_e):V|
106.bank reconciliation 银行存款余额调节表 '#c#.O
107.balance sheet date 资产负债表日 w>B}w
108.net realizable value 可变现净值 &>AwG4HW#j
109.storeroom 仓库 r:sa|+
110.sale invoice 销售发票 2B4.o*Q\
111.price list 价目表 ;87PP7~
112.positive confirmation request 积极式询证函 43k'96[2d
113.negative confirmation request 消极式询证函 ~Z5AIm R|
114.purchase requisition 请购单 $ 5"
115.receiving report 验收报告 L]MWdD
116.gross margin 毛利 &-*l{"7p+%
117.manufacturing overhead 制造费用 _S) K+C|@
118.material requisition 领料单 uBts?02
119.inventory-taking 存货盘点 Lyc6nP;F
120.bond certificate 债券 ?pIELezfK
121.stock certificate 股票 -. *E<%
122.audit report 审计报告 '=;e#
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123.entity 被审计单位 wnC-~&+6
124.addressee of the audit report 审计报告的收件人 Pyuul4(
125.unqualified opinion 无保留意见 p*PzfSLN
126.qualified opinion 保留意见 `!cdxKLR
127.disclaimer of opinion 无法表示意见 J299mgB
128.adverse opinion 否定意见 IN/$b^Um
129 Auditors‘Report审计报告 5=V"tQ&d9U
130 internal audit内部审计 C
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131 public sector audit政府审计 [.>=>KJ_
账项基础审计accounting number-based audit 4P#jMox
风险导向审计方法risk-oriented audit approach -n7@r