1.audit 审计 &hOz(825r
2.attestation qRt! kWW
鉴证 owAO&"C
3.credibility @62T:Vl
可信赖程度 G3.aw
4.audit of financial statements 财务报表审计 x?h/e;
5.agreed-upon procedures 执行商定程序 ')m!48
6.high levels of assurance 高水平保证 mWp>E`l
7.compilation 编制 *8}b&4O~
8.reliability 可靠性 TKDG+`TyZ
9.relevance 相关性 4E$MhP
10.professional skepticism 职业谨慎 wI.aV>
11.objectivity 客观性 Itl8#LpLM
12. professional competence 专业胜任能力 S6~y!J6Ok4
13.Senior/CPA-in-charge 项目经理 RTOA'|[0M
14.audit engagement letter 业务约定书 VBhUh~:Om
15.recurring audit 连续审计 m:H^m/g
16.the client 委托人 ?cV,lak
17.change CPA 更换注册会计师 ]M?i:A$B
18.the existing CPA 现任注册会计师 pj>R9zpn_
19.the successor CPA 后任注册会计师 /3b*dsYsl
20.the preceding CPA前任注册会计师 ].d2C J'
21.issue the audit report 出具审计报告 -C=0Pg]ga
22.expert 专家 F y+NJSG
23.the board of directors 董事会 AxEyXT( h5
24.knowledge of the entity‘ s business 了解被审计单位情况 ;4F6
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25.assess material misstatement risks评估重大错报风险 gQnr.
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 1Bh"'9-!JT
27.a general knowledge of ————- 初步了解―――的情况 ,Z`}!%?
28.a more knowledge of—————— 进一步了解的情况 W`>|OiuF
29.the prior year‘s working papers 以前年度工作底稿 ({uW-%
30.minutes of meeting 会议纪要 xGd60"w2
31.business risks 经营风险 "Y&I#&$b\
32.appropriateness 适当性 j\y;~
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33.accounting estimate 会计估计 PxkV[
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34.management representations 管理层声明 dY1t3@E
35.going concern assumption 持续经营假设 bZu'5+(@
36.audit plan 审计计划 '/\
37.significant audit areas 重点审计领域 IiYL2JS;t|
38.error 错误 bLc5$U$!I
39.fraud舞弊 WtM%(8Y[]
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 Sn=6[RQ>P
42.transactions without substance 虚假交易 MB]E[&Q!
43.unusual pressures 异常压力 LlTD =tJ0
44.the suspected noncompliance 涉嫌存在违法行为 BA;r%?MRL
45.materialiy 重要性 _"8n&=+
46.exceed the materiality level 超过重要性水平 E|O&bUMh
47.approach the materiality level 接近重要性水平 {R1]tGOf
48.an acceptably low level 可接受水平 J)|3jbX"I]
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 P\U<,f
50.misstatements or omissions 错报或漏报 0seCQANd
51.aggregate 总计 >AJ/!{jD*
52.subsequent events 期后事项 q;{(o2g
53.adjust the financial statements 调整财务报表 !=9x=
54.perform additional audit procedures 实施追加的审计程序 9b.
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55.audit risk 审计风险 6N/(cUXJ
56.detection risk 检查风险 ]7
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57.inappropriate audit opinion 不适当的审计意见 nrEI0E9
58.material misstatement 重大的错报 15:9JVH3D
59.tolerable misstatement 可容忍错报 mGT('iTM4
60.the acceptable level of detection risk 可接受的检查风险 "x,lL
61.assessed level of material misstatement risk 重大错报风险的评估水平 1/dL-"*0
62.simall business 小规模企业 f:;-ZkIU ?
63.accounting system 会计系统 H%_^Gy8f
64.test of control 控制测试 L
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65.walk-through test 穿行测试 EP>u% ]#
66.communication 沟通 :jiEn
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67.flow chart 流程图 6H#:rM
68.reperformance of internal control 重新执行 z'L0YqXG/
69.audit evidence 审计证据 &L6Ivpj-
70.substantive procedures 实质性程序 2BccE
71.assertions 认定 zIa={tU
72.esistence 存在 KzHN|8$o
73.occurrence 发生 !BQt+4G7
74.completeness 完整性 /T _M't@j
75.rights and obligations 权利和义务 0R?1|YnB
76.valuation and allocation 计价和分摊 z{XB_j6\=
77.cutoff 截止 pqG>|#RG
78.accuracy 准确性 OUv )`K
79.classification 分类 /|EdpHx0
80.inspection 检查 ;*%rFt9FK
81.supervision of counting 监盘 [S6u:;7
82.observation 观察 O8;/oL4 U
83.confirmation 函证 [$dVs16K
84.computation 计算 U9
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85.analytical procedures 分析程序 !Dd'*ee-;
86.vouch 核对
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87.trace 追查 b4L7M1l
88.audit sampling 审计抽样 := V?;
89.error 误差 [RF,0>^b
90.expected error 预期误差 Ym'h
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91.population 总体 {"o9pIh{~
92.sampling risk 抽样风险 6[m~xegG
93.non- sampling risk 非抽样风险 ((M,6Q}
94.sampling unit 抽样单位 P(T-2Ux6
95.statistical sampling 统计抽样 &h:4TaD
96.tolerable error 可容忍误差 N{Sp-J>
97.the risk of under reliance 信赖不足风险 [-(^>Y
98.the risk of over reliance 信赖过度风险 LnR>!0:c
99.the risk of incorrect rejection 误拒风险 m?S;sew@5
100. the risk of incorrect acceptance 误受风险 Z`TfS+O6
101.working trial balance 试算平衡表 cAR
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102.index and cross-referencing 索引和交叉索引 *Y> w0k
103.cash receipt 现金收入 b9H(w%7ucU
104.cash disbursement 现金支出 =~:IiK/#
105.bank statement 银行对账单 &8IBf8
106.bank reconciliation 银行存款余额调节表 Xi="gxp$%
107.balance sheet date 资产负债表日 UyGo0POW
108.net realizable value 可变现净值 LOU P
109.storeroom 仓库 #A)V
110.sale invoice 销售发票 IO)Y0J>x
111.price list 价目表 :1 +Aj
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112.positive confirmation request 积极式询证函 >a8iY|QY
113.negative confirmation request 消极式询证函 mSYjc)z
114.purchase requisition 请购单 \[9VeqMU
115.receiving report 验收报告 e#[Klh$]EW
116.gross margin 毛利 0U=wGIO
117.manufacturing overhead 制造费用 ::Zo` vP
118.material requisition 领料单 N,Y)'s
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119.inventory-taking 存货盘点 H(y`[B,}*
120.bond certificate 债券 2@S}x@^
121.stock certificate 股票 <+QdBp'd;
122.audit report 审计报告 oN032o?S
123.entity 被审计单位 8lQ}-8
124.addressee of the audit report 审计报告的收件人 <8WFaP3,
125.unqualified opinion 无保留意见 'rhgM/I
126.qualified opinion 保留意见 12 p`ZD=
127.disclaimer of opinion 无法表示意见 CX]1I|T5
128.adverse opinion 否定意见 qvn.uujYS
129 Auditors‘Report审计报告 [t4v/vQ
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130 internal audit内部审计 xQs
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131 public sector audit政府审计 |k.'w<6mb9
账项基础审计accounting number-based audit /+*"*Br/
风险导向审计方法risk-oriented audit approach 3)G~ud