1.audit 审计 0wV!mC
2.attestation 2]n"7Z8(v8
鉴证 )cnB>Qul
3.credibility Z
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可信赖程度 [vkz<sL"
4.audit of financial statements 财务报表审计 `#&pB0.y
5.agreed-upon procedures 执行商定程序 a;J{'PHu
6.high levels of assurance 高水平保证 h
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7.compilation 编制 o0b}:`
8.reliability 可靠性 ]%jlaXb
9.relevance 相关性 7u]0dHj
10.professional skepticism 职业谨慎 76
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11.objectivity 客观性 6'UtB !gr
12. professional competence 专业胜任能力 h4x*C=?A
13.Senior/CPA-in-charge 项目经理 ">]v'h(s
14.audit engagement letter 业务约定书 O^v^GG=e;C
15.recurring audit 连续审计 ooY2"\o
16.the client 委托人 CZ*c["x2
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 %-!ruc"}
19.the successor CPA 后任注册会计师 iva&W
20.the preceding CPA前任注册会计师 k;PQVF&E
21.issue the audit report 出具审计报告 euO!+9p
22.expert 专家 keNPlK%>
23.the board of directors 董事会 5inmFT?9Z
24.knowledge of the entity‘ s business 了解被审计单位情况 0UeDM*
25.assess material misstatement risks评估重大错报风险 w}VS mt$F
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 xg~q'>
27.a general knowledge of ————- 初步了解―――的情况 :9N~wd
28.a more knowledge of—————— 进一步了解的情况 fyIL/7hzf4
29.the prior year‘s working papers 以前年度工作底稿 =D.M}xqo
30.minutes of meeting 会议纪要 n.]K"$230
31.business risks 经营风险 `T2RaWR4=
32.appropriateness 适当性 8FyJo.vr(
33.accounting estimate 会计估计 *[jG^w0z8~
34.management representations 管理层声明 WJBi#(SY
35.going concern assumption 持续经营假设 Cdl#LVqs
36.audit plan 审计计划 EzOO6
37.significant audit areas 重点审计领域 X96>N{C*>
38.error 错误 +HNY!fv9
39.fraud舞弊 cUssF%ud]
40.modified or additional procedures 修改或追加审计程序 ;:Q 5?zM
41.misappropriation of assets 侵占资产 >
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42.transactions without substance 虚假交易 Z- ;<R$
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 u9rlNmf$
45.materialiy 重要性 = M^4T?{T
46.exceed the materiality level 超过重要性水平 '" LrGvkZ
47.approach the materiality level 接近重要性水平 pASNiH698
48.an acceptably low level 可接受水平 sh(G{Yz@
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 O,6Upk
50.misstatements or omissions 错报或漏报 S(Md
51.aggregate 总计 ~TwjcI*/
52.subsequent events 期后事项 Cw]&B
53.adjust the financial statements 调整财务报表 PeGL
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54.perform additional audit procedures 实施追加的审计程序 mDz{8N9<FG
55.audit risk 审计风险 s
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56.detection risk 检查风险 P3se"pP
57.inappropriate audit opinion 不适当的审计意见 YIo$
58.material misstatement 重大的错报 T{v(B["!$
59.tolerable misstatement 可容忍错报 |r5 n p
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 I*_@WoI*
62.simall business 小规模企业 IFNs)*
63.accounting system 会计系统 pUx~
64.test of control 控制测试 bI.LE/yk
65.walk-through test 穿行测试 %cMX]U
66.communication 沟通 +@[T0cXp
67.flow chart 流程图 ]2\|<.
68.reperformance of internal control 重新执行 3
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69.audit evidence 审计证据 T!e]=
70.substantive procedures 实质性程序 Gqq%q!k&
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71.assertions 认定 "mc/fp
72.esistence 存在 braHWC'VYg
73.occurrence 发生 a5jc8S>
74.completeness 完整性 Y`jvza%
75.rights and obligations 权利和义务 xrDHXqH
76.valuation and allocation 计价和分摊 yi*)g0M
77.cutoff 截止 XB*)d
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78.accuracy 准确性 IiTV*azVh
79.classification 分类 ,> lOmyh
80.inspection 检查 .&dW?HS
81.supervision of counting 监盘 x`K<z
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82.observation 观察 O?e38(
83.confirmation 函证 V(Ll]g/T_;
84.computation 计算 rC.z772y%
85.analytical procedures 分析程序 zu}oeAQc$
86.vouch 核对 /NfuR$oMd
87.trace 追查 a;J
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88.audit sampling 审计抽样 m`
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89.error 误差 !_CBf#0
90.expected error 预期误差 v3!oY t:l
91.population 总体 umZy=KH
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92.sampling risk 抽样风险 sFv68Ag+
93.non- sampling risk 非抽样风险 FrBoE#
94.sampling unit 抽样单位 0nUcUdIf+
95.statistical sampling 统计抽样 GlkTpX^b
96.tolerable error 可容忍误差 -;1'{v
97.the risk of under reliance 信赖不足风险 yJ*`OU#
98.the risk of over reliance 信赖过度风险 4ti\;55{W
99.the risk of incorrect rejection 误拒风险 94 58.!3
100. the risk of incorrect acceptance 误受风险 [4L[.N@
101.working trial balance 试算平衡表 F N6GV
102.index and cross-referencing 索引和交叉索引 9jq}`$S{
103.cash receipt 现金收入 :YaEMQJ^
104.cash disbursement 现金支出 4FURm@C6
105.bank statement 银行对账单 ;8\w$SPP
106.bank reconciliation 银行存款余额调节表 A+P9M \u.
107.balance sheet date 资产负债表日 QND{3Q
108.net realizable value 可变现净值 jp=z
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109.storeroom 仓库 2"+8NfFl
110.sale invoice 销售发票 kt?G\H!}
111.price list 价目表 V45A>#?U
112.positive confirmation request 积极式询证函 BSt^QH-'
113.negative confirmation request 消极式询证函 ^o&3 +s}M
114.purchase requisition 请购单 CT5\8C
115.receiving report 验收报告 2F*spu
116.gross margin 毛利 \]RPxM:_>
117.manufacturing overhead 制造费用 | a001_Wv
118.material requisition 领料单 nvY3$ Ty
119.inventory-taking 存货盘点 T
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120.bond certificate 债券 K|JpkEw
121.stock certificate 股票 `-@8IZ7
122.audit report 审计报告 t;005]'Mp
123.entity 被审计单位 $yxwB/ O(
124.addressee of the audit report 审计报告的收件人 BUcPMF%\y:
125.unqualified opinion 无保留意见 v2=Iqo
126.qualified opinion 保留意见 9e|-sn
127.disclaimer of opinion 无法表示意见 N{oi }i6
128.adverse opinion 否定意见 JSz;>
129 Auditors‘Report审计报告 \fC)]QZ
130 internal audit内部审计 5cj]Y)I-~
131 public sector audit政府审计 Y%<y`]I
账项基础审计accounting number-based audit qw^kA?
风险导向审计方法risk-oriented audit approach Bgb~ Tz'