1.audit 审计 d?wc*N3
2.attestation _{<seA
鉴证 1u3,'8F
3.credibility kF(n!2"W
可信赖程度 [AMAa]^
4.audit of financial statements 财务报表审计 'k;rH!R
5.agreed-upon procedures 执行商定程序 -Eu6U`"(
6.high levels of assurance 高水平保证 $odso;H
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7.compilation 编制 86]p#n_>Fv
8.reliability 可靠性 wLc4Dm*V
9.relevance 相关性 &xRo^iV?
10.professional skepticism 职业谨慎 ;X*cCb`h
11.objectivity 客观性 ~t9tnLc$
12. professional competence 专业胜任能力 7d LuX
13.Senior/CPA-in-charge 项目经理 8Nu=^[qwQM
14.audit engagement letter 业务约定书 #@<9S{
F
15.recurring audit 连续审计 `x%'jPP1^
16.the client 委托人 Z}$TKO*u
17.change CPA 更换注册会计师 ]vwW]O7
18.the existing CPA 现任注册会计师 VD_$$Gn*q
19.the successor CPA 后任注册会计师 S<'[%ihx
20.the preceding CPA前任注册会计师 rj(
T~d4
21.issue the audit report 出具审计报告 C74a(Bk}H
22.expert 专家 '>r7
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23.the board of directors 董事会 lOtDqb&
24.knowledge of the entity‘ s business 了解被审计单位情况 UQ{L{H
25.assess material misstatement risks评估重大错报风险 *98$dQR$
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 sI{
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27.a general knowledge of ————- 初步了解―――的情况 qkiI/nH3
28.a more knowledge of—————— 进一步了解的情况 `
,SiA-3*
29.the prior year‘s working papers 以前年度工作底稿 }Y;K~J
30.minutes of meeting 会议纪要 tH-C8Qxy
31.business risks 经营风险 X5j1`t
,
32.appropriateness 适当性 yUpgoX(6
33.accounting estimate 会计估计 Q ]}Hd-
34.management representations 管理层声明 #O+),,WS
35.going concern assumption 持续经营假设 6i1LjLB
36.audit plan 审计计划 r-:Uz\gM
37.significant audit areas 重点审计领域 P9T}
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38.error 错误 N;\'N
ne
39.fraud舞弊 hEp(A8g)bQ
40.modified or additional procedures 修改或追加审计程序 |UX(+;n
41.misappropriation of assets 侵占资产 .ev?"!Vpp9
42.transactions without substance 虚假交易 c@8 93<_
43.unusual pressures 异常压力 S:OO0<W
44.the suspected noncompliance 涉嫌存在违法行为 k |eBJ%
45.materialiy 重要性 UEguF&
46.exceed the materiality level 超过重要性水平 =
>_\fNy
47.approach the materiality level 接近重要性水平 lhqg$lb
48.an acceptably low level 可接受水平 s,]z[
qB#$
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 ME*LHr,
50.misstatements or omissions 错报或漏报 g"}%2~Urf
51.aggregate 总计 T\D}kQM
52.subsequent events 期后事项 "vOwd.(?N
53.adjust the financial statements 调整财务报表 d~i+
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54.perform additional audit procedures 实施追加的审计程序 Ru>MFG
55.audit risk 审计风险 !6*"(
56.detection risk 检查风险 5yP\I+Fm
57.inappropriate audit opinion 不适当的审计意见 |'B7v i)
58.material misstatement 重大的错报 V=o
t-1,j7
59.tolerable misstatement 可容忍错报 :51/29}
60.the acceptable level of detection risk 可接受的检查风险 xCc[#0R{
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]GW]dM
62.simall business 小规模企业 #T'{ n1AI
63.accounting system 会计系统 uC(V
64.test of control 控制测试 wY[+ZT
65.walk-through test 穿行测试 ^G}47(
66.communication 沟通
Pu" P
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67.flow chart 流程图 zd >t-?g
68.reperformance of internal control 重新执行 &7K?w~
69.audit evidence 审计证据 uFinv2Z'
70.substantive procedures 实质性程序 5Ou`z5S\k
71.assertions 认定 M 0U0;QJ
72.esistence 存在 VgZsB$Ori
73.occurrence 发生 q1d}{DU
74.completeness 完整性 Yp^rR }N
75.rights and obligations 权利和义务 6\q]rfQ
76.valuation and allocation 计价和分摊 K3#@SYj
77.cutoff 截止 J;8IY=
78.accuracy 准确性 7`DBS^O]dG
79.classification 分类 jK& h~)
80.inspection 检查 T?ZRiR)@
81.supervision of counting 监盘 :&V h?
82.observation 观察 #_^Lb]jkM
83.confirmation 函证 >I-RGW'A
84.computation 计算 w"Gm;
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85.analytical procedures 分析程序 -z)n?(pftm
86.vouch 核对 RC7]'4o
87.trace 追查 svcK?^
HTe
88.audit sampling 审计抽样 Oi8.8M
89.error 误差 R6;=n"Ueb
90.expected error 预期误差 128EPK
91.population 总体 M_/7D|xl/T
92.sampling risk 抽样风险 eg;~zv
93.non- sampling risk 非抽样风险 `ZyI!"
94.sampling unit 抽样单位 z[L8$7L
95.statistical sampling 统计抽样 <l
x
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96.tolerable error 可容忍误差 dx MOn
97.the risk of under reliance 信赖不足风险 R;uvkg[o
98.the risk of over reliance 信赖过度风险 >UiYL}'br6
99.the risk of incorrect rejection 误拒风险 YNKHN2E8
100. the risk of incorrect acceptance 误受风险 }ppN k:B
101.working trial balance 试算平衡表 5YE'L.
102.index and cross-referencing 索引和交叉索引 R3gdLa.
103.cash receipt 现金收入 'YmIKIw
104.cash disbursement 现金支出 K*K,}W&}
105.bank statement 银行对账单 zPn+V7F
106.bank reconciliation 银行存款余额调节表 R
O+GK`J
107.balance sheet date 资产负债表日 G|!Tj X7s
108.net realizable value 可变现净值 fg_4zUGM+g
109.storeroom 仓库 C~,a!
qY
110.sale invoice 销售发票 5
F)C jQ
111.price list 价目表 ,8U&?8l
112.positive confirmation request 积极式询证函 vdivq^%=a
113.negative confirmation request 消极式询证函 t5\-v_mG=&
114.purchase requisition 请购单 ;=)k<6
115.receiving report 验收报告 Dp,L/1GQ8
116.gross margin 毛利 !/'t5~x[
117.manufacturing overhead 制造费用 2=,lcWr
118.material requisition 领料单 qeV fE_<
119.inventory-taking 存货盘点 J=9FRC
120.bond certificate 债券 md)c0Bg8~
121.stock certificate 股票 ^a0um/+M}
122.audit report 审计报告 g:g\>@Umo
123.entity 被审计单位 _{I3i:f9X8
124.addressee of the audit report 审计报告的收件人 ^ Edfv5
125.unqualified opinion 无保留意见 N)uSG&S:
126.qualified opinion 保留意见 Gw/Pk4R
127.disclaimer of opinion 无法表示意见 36}?dRw#p
128.adverse opinion 否定意见 _hAcJ{Y
129 Auditors‘Report审计报告 'f!8DGix
130 internal audit内部审计 JU1~e@/'%
131 public sector audit政府审计 ?pW`cFLDHF
账项基础审计accounting number-based audit q/4J.jL
风险导向审计方法risk-oriented audit approach {Z(h.de