1.audit 审计 -e#YWMo(
2.attestation ,>CFw-Nxu
鉴证 Tz .!
3.credibility 4s/4z@3a
可信赖程度 DUf=\p6`f
4.audit of financial statements 财务报表审计 :T3I"
5.agreed-upon procedures 执行商定程序 R`ajll1
6.high levels of assurance 高水平保证 FH}n]T
7.compilation 编制 1 GUF,A+_O
8.reliability 可靠性 .>>@q!!s!
9.relevance 相关性 ~/1kCZB
10.professional skepticism 职业谨慎 lZCvH1&"
11.objectivity 客观性 &n|!
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12. professional competence 专业胜任能力 %?+A.0]E
13.Senior/CPA-in-charge 项目经理 8r / ]Q
14.audit engagement letter 业务约定书 1\q(xka{
15.recurring audit 连续审计 8'J>@ uW
16.the client 委托人 <4}zl'.
17.change CPA 更换注册会计师 S!8eY `C.
18.the existing CPA 现任注册会计师 ?KpHvf'
19.the successor CPA 后任注册会计师 A<^IG+Q,B7
20.the preceding CPA前任注册会计师 fV*x2g7w
21.issue the audit report 出具审计报告 >FPE%X0+
22.expert 专家 PCnE-$QH
23.the board of directors 董事会 b_-ESs]g
24.knowledge of the entity‘ s business 了解被审计单位情况 4xhV
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25.assess material misstatement risks评估重大错报风险 p?X.I]=vRv
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 z~#G6]M
27.a general knowledge of ————- 初步了解―――的情况 N kp>yVj
28.a more knowledge of—————— 进一步了解的情况 '1;Q'-/J
29.the prior year‘s working papers 以前年度工作底稿 $s.:wc^
30.minutes of meeting 会议纪要 v=nq P{
31.business risks 经营风险 6NJ"ty9Bp
32.appropriateness 适当性 .6SdSB^M
33.accounting estimate 会计估计 i`7{q~d=
34.management representations 管理层声明 @B5@3zYs
35.going concern assumption 持续经营假设 %KNnss}
36.audit plan 审计计划 k\|G%0Jw
37.significant audit areas 重点审计领域 wxpD{P
38.error 错误 dgpo4'c}
39.fraud舞弊 0trVmWQ8
40.modified or additional procedures 修改或追加审计程序 1B=vrG
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41.misappropriation of assets 侵占资产 uSbOGhP
42.transactions without substance 虚假交易 x*}j$n( Oa
43.unusual pressures 异常压力 7CYu"+Ea
44.the suspected noncompliance 涉嫌存在违法行为 Qi2yaEB
45.materialiy 重要性 3sc5meSu'
46.exceed the materiality level 超过重要性水平 B1c`(mHl
47.approach the materiality level 接近重要性水平 hXM8`iFW5
48.an acceptably low level 可接受水平 xksQMS2#
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 Q6Y1Jr">X
50.misstatements or omissions 错报或漏报 }!\NdQs
51.aggregate 总计 4;Z`u.1
52.subsequent events 期后事项 WK0?$[|=r
53.adjust the financial statements 调整财务报表 tY !fO>Fn~
54.perform additional audit procedures 实施追加的审计程序 "C.'_H!Ex
55.audit risk 审计风险 ]B=B@UO@.
56.detection risk 检查风险 2H;&E1:
57.inappropriate audit opinion 不适当的审计意见 dsX{5
58.material misstatement 重大的错报 jVL<7@_*
59.tolerable misstatement 可容忍错报 1qbd6D|t
60.the acceptable level of detection risk 可接受的检查风险 "RuJlp
61.assessed level of material misstatement risk 重大错报风险的评估水平 (G<"nnjK
62.simall business 小规模企业 im9
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63.accounting system 会计系统 iN+Dmq5
64.test of control 控制测试 5^cPG" 4@
65.walk-through test 穿行测试 k#R}^Q
66.communication 沟通 %d($\R-*O
67.flow chart 流程图 *CA|}l
68.reperformance of internal control 重新执行 xr?=gY3E;
69.audit evidence 审计证据 rJ ?Y~Q
70.substantive procedures 实质性程序 m'Z233Nt"
71.assertions 认定 ?H eC+=/Z
72.esistence 存在 >Mj :'
73.occurrence 发生 Ks@S5:9sp
74.completeness 完整性 6:>4}WOP
75.rights and obligations 权利和义务 iq,qf)BY.|
76.valuation and allocation 计价和分摊 (*7edc"F
77.cutoff 截止 &WN4/=QW-J
78.accuracy 准确性 GV6!`@<
79.classification 分类 iI+kZI-
80.inspection 检查 O7ceSz
81.supervision of counting 监盘 )52:@=h*l
82.observation 观察 (`GO@
83.confirmation 函证 5[`!\vCiZ
84.computation 计算 bBAZr`<&U
85.analytical procedures 分析程序 dr^pzM!N
86.vouch 核对 j/3827jw=
87.trace 追查 d]VL(&
88.audit sampling 审计抽样 'Fo*h6=
89.error 误差 ]kbmbO?M
90.expected error 预期误差 <i^Bq=E<rJ
91.population 总体 6g8{;6x
92.sampling risk 抽样风险 ':!w%& \
93.non- sampling risk 非抽样风险 |@]J*Kh
94.sampling unit 抽样单位 DF%\1C>
95.statistical sampling 统计抽样 af\>+7x93
96.tolerable error 可容忍误差 vrm[sP
97.the risk of under reliance 信赖不足风险 )+wBS3BC
98.the risk of over reliance 信赖过度风险 Y
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99.the risk of incorrect rejection 误拒风险 Zw| IY9D
100. the risk of incorrect acceptance 误受风险 {,*G}/9<
101.working trial balance 试算平衡表 }XaO~]
102.index and cross-referencing 索引和交叉索引 Nz#T)MGO`
103.cash receipt 现金收入 {2R b^K
104.cash disbursement 现金支出 Mr<2I
105.bank statement 银行对账单 E:4`x_~qQ
106.bank reconciliation 银行存款余额调节表 If\u^c
107.balance sheet date 资产负债表日 TU$/3fp*
108.net realizable value 可变现净值 *rSMD_>
109.storeroom 仓库 d,
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110.sale invoice 销售发票 !Y!Cv %
111.price list 价目表 UMm<HQ
112.positive confirmation request 积极式询证函 ,IA0n79
113.negative confirmation request 消极式询证函 `Q1S8i$
114.purchase requisition 请购单 Q7&Yy25
115.receiving report 验收报告 4} 'Xrg
116.gross margin 毛利 BZQ98"Fz*
117.manufacturing overhead 制造费用 VxLq,$B76
118.material requisition 领料单 bsC~
2S\o
119.inventory-taking 存货盘点 C&bw1`XJf
120.bond certificate 债券 h/5n+*x(
121.stock certificate 股票 ,E3"AisI
122.audit report 审计报告 *
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123.entity 被审计单位 Q mOG2
124.addressee of the audit report 审计报告的收件人 Sh=E.!
125.unqualified opinion 无保留意见 ?Vb=W)Es
126.qualified opinion 保留意见 ?Bq"9*q
127.disclaimer of opinion 无法表示意见 w}G2m)(
128.adverse opinion 否定意见 L^KGY<hp4
129 Auditors‘Report审计报告 M]!R}<]{
130 internal audit内部审计 XPd>DH(Yc
131 public sector audit政府审计 &Sj<X`^
账项基础审计accounting number-based audit 7e/Uc!&*
风险导向审计方法risk-oriented audit approach gq*- v:P>