1.audit 审计 CtDS lJ
2.attestation ]*;+ U6/?
鉴证 w1A&p
3.credibility
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可信赖程度
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4.audit of financial statements 财务报表审计 7 -V_)FK2c
5.agreed-upon procedures 执行商定程序 .Lu=16
6.high levels of assurance 高水平保证 a( {`<F
7.compilation 编制 :S7yM8b`
8.reliability 可靠性 u=
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9.relevance 相关性 2|w.A!
10.professional skepticism 职业谨慎 N<Q}4%^c
11.objectivity 客观性 kk5i{.?[
12. professional competence 专业胜任能力 `TsfscN
13.Senior/CPA-in-charge 项目经理 1y8:tri>N
14.audit engagement letter 业务约定书 IO_H%/v"jC
15.recurring audit 连续审计 ow`c B
16.the client 委托人 qV$',U*+T
17.change CPA 更换注册会计师 Y.*lO
18.the existing CPA 现任注册会计师 1@qb.9wZ6
19.the successor CPA 后任注册会计师 yxQAO_C
20.the preceding CPA前任注册会计师 :~)Q] G1Nj
21.issue the audit report 出具审计报告 TuCOoz@d
22.expert 专家 s9GPDfZ
23.the board of directors 董事会 cwC,VYVl
24.knowledge of the entity‘ s business 了解被审计单位情况 Q}.y"|^
25.assess material misstatement risks评估重大错报风险 o-'i)pp
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 x!.VWG tb
27.a general knowledge of ————- 初步了解―――的情况 Z/RUrYeb
28.a more knowledge of—————— 进一步了解的情况 n_ez6{
29.the prior year‘s working papers 以前年度工作底稿 K
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30.minutes of meeting 会议纪要 `y6l^ep
31.business risks 经营风险 !<6wrOMa O
32.appropriateness 适当性 'IW+"o
33.accounting estimate 会计估计 *~$~yM/~3U
34.management representations 管理层声明 )
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35.going concern assumption 持续经营假设 [f~N_G6I^o
36.audit plan 审计计划 [|`U6
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37.significant audit areas 重点审计领域 &:*q_$]Oz
38.error 错误 ITuq/qts]A
39.fraud舞弊 CDy^UQb
40.modified or additional procedures 修改或追加审计程序 )wXuwdc[
41.misappropriation of assets 侵占资产 cFd
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42.transactions without substance 虚假交易 %!Q`e79g8
43.unusual pressures 异常压力 9X<OJT;3J
44.the suspected noncompliance 涉嫌存在违法行为 !7B\Xl'S
45.materialiy 重要性 p^m5`{1]x
46.exceed the materiality level 超过重要性水平 o6kNx>tc)
47.approach the materiality level 接近重要性水平 L}{`h
48.an acceptably low level 可接受水平 }}{!u0N},V
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 M<?Q4a'Q
50.misstatements or omissions 错报或漏报 CENVp"C/`
51.aggregate 总计 v]:=K-1n
52.subsequent events 期后事项 =/Aj
53.adjust the financial statements 调整财务报表 >:sUL<p
54.perform additional audit procedures 实施追加的审计程序 }]P4-KqI
55.audit risk 审计风险 ]Z<_ "F
56.detection risk 检查风险 6`01EIk
57.inappropriate audit opinion 不适当的审计意见 {2'm^0Kl
58.material misstatement 重大的错报 ]ekk }0
59.tolerable misstatement 可容忍错报 c2SC|s]
60.the acceptable level of detection risk 可接受的检查风险 U4?(A@z9^
61.assessed level of material misstatement risk 重大错报风险的评估水平 <g8K})P
62.simall business 小规模企业 8
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63.accounting system 会计系统 ri~<~oB2:
64.test of control 控制测试 Z-=YM P ]Q
65.walk-through test 穿行测试 (3vHY`9
66.communication 沟通 mo]KCi
67.flow chart 流程图 \J^
68.reperformance of internal control 重新执行 }`_@'4:t
69.audit evidence 审计证据 UnWW/]E
70.substantive procedures 实质性程序 #>;FUZuJr
71.assertions 认定 2R-A@UE2
72.esistence 存在 D6D1S/:ij'
73.occurrence 发生 d?idTcgs
74.completeness 完整性 `A%^UCd
75.rights and obligations 权利和义务 `<\}FS`'
76.valuation and allocation 计价和分摊 [ANuBNF
77.cutoff 截止 R_P}~l
78.accuracy 准确性 K5Wg"^AHY/
79.classification 分类 hi=XYC,
80.inspection 检查 X##1!
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81.supervision of counting 监盘 rk2xKm^w
82.observation 观察 W><Zn=G4)b
83.confirmation 函证 S|AM9*k9
84.computation 计算 UO`;&e-DB
85.analytical procedures 分析程序 3{Nbp
86.vouch 核对 2B~wHv
87.trace 追查 QA!_} N4n
88.audit sampling 审计抽样 z~6y+
89.error 误差 qKS;x@
90.expected error 预期误差 =?0lA_
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91.population 总体 fr6^nDY
92.sampling risk 抽样风险 zkM"cb13q/
93.non- sampling risk 非抽样风险 u?ek|%Ok
94.sampling unit 抽样单位 5}ie]/[|
95.statistical sampling 统计抽样 4fV3Ear=j
96.tolerable error 可容忍误差 YO)$M-]>%J
97.the risk of under reliance 信赖不足风险 pC,o
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98.the risk of over reliance 信赖过度风险 ;|%dY{L-
99.the risk of incorrect rejection 误拒风险 V2Q$g^X'
100. the risk of incorrect acceptance 误受风险 4S0>-?{
101.working trial balance 试算平衡表 2Tav;LKX
102.index and cross-referencing 索引和交叉索引 bte~c
103.cash receipt 现金收入 XhzGLYb~I`
104.cash disbursement 现金支出 6Sj6i^"
105.bank statement 银行对账单 ]-o"}"3Ef
106.bank reconciliation 银行存款余额调节表 t,)N('m}=
107.balance sheet date 资产负债表日 0X2@CPIFf
108.net realizable value 可变现净值 =tTqN+4
109.storeroom 仓库 IHfzZHy
110.sale invoice 销售发票 ~`;rNnOT3
111.price list 价目表 EUYCcL'G
112.positive confirmation request 积极式询证函 %b.UPS@I
113.negative confirmation request 消极式询证函 o
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114.purchase requisition 请购单 k`HP"H
115.receiving report 验收报告 |xr%6 [Ff
116.gross margin 毛利 B-.v0R`5
117.manufacturing overhead 制造费用 c47")2/yO
118.material requisition 领料单 _STB$cZ
119.inventory-taking 存货盘点 UnDgu4#R`A
120.bond certificate 债券 aFiCZHohw
121.stock certificate 股票 kyh_9K1
122.audit report 审计报告 u.px
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123.entity 被审计单位 4Q=ftY<
124.addressee of the audit report 审计报告的收件人 jg
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125.unqualified opinion 无保留意见 7DW]JK l
126.qualified opinion 保留意见 '+'CbWgY
127.disclaimer of opinion 无法表示意见 *MNHT`Y^o
128.adverse opinion 否定意见 f"#m=_Xm
129 Auditors‘Report审计报告 h 6G/O`:
130 internal audit内部审计 NW|f7
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131 public sector audit政府审计 bok.j
账项基础审计accounting number-based audit O/%< }3Sq
风险导向审计方法risk-oriented audit approach PeX1wK%f