1.audit 审计 ?FyA2q!
2.attestation u}$3.]-.?T
鉴证 %|Vq"MW,I
3.credibility 90a=
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可信赖程度 *&s_u)b
4.audit of financial statements 财务报表审计 uP:'e8
5.agreed-upon procedures 执行商定程序 gueCP+a_
6.high levels of assurance 高水平保证 PYGHN
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7.compilation 编制 oVdmgmT.Y
8.reliability 可靠性 HXX"B,N
9.relevance 相关性 cVN|5Y
10.professional skepticism 职业谨慎 <#sK~G
11.objectivity 客观性 %y'#@%kO:S
12. professional competence 专业胜任能力 38F8(QU{
13.Senior/CPA-in-charge 项目经理 '0+-Hit?
14.audit engagement letter 业务约定书 >
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15.recurring audit 连续审计 6Y=)12T
16.the client 委托人 /KkUCq2A
17.change CPA 更换注册会计师 j1)w1WY0@
18.the existing CPA 现任注册会计师 :|bPr_&U$
19.the successor CPA 后任注册会计师 idHBz*3~ps
20.the preceding CPA前任注册会计师 SyI#Q[f'_
21.issue the audit report 出具审计报告 $P$OWp?b
22.expert 专家 K\#+;\V
23.the board of directors 董事会 9"[#\TW9Vb
24.knowledge of the entity‘ s business 了解被审计单位情况 0[^f9NZ>-
25.assess material misstatement risks评估重大错报风险 :0/I2:
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 NeYj[Q~xy
27.a general knowledge of ————- 初步了解―――的情况 K=V)"v5o3
28.a more knowledge of—————— 进一步了解的情况 92EvCtf
29.the prior year‘s working papers 以前年度工作底稿 c(:GsoO
30.minutes of meeting 会议纪要 %j
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31.business risks 经营风险 +]G;_/[2
32.appropriateness 适当性 RaR$lcG+iY
33.accounting estimate 会计估计 :7'anj
34.management representations 管理层声明 >
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35.going concern assumption 持续经营假设
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36.audit plan 审计计划 i9Qx{f88
37.significant audit areas 重点审计领域 rLVS#M#&e>
38.error 错误 z'
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39.fraud舞弊 d:3G4g
40.modified or additional procedures 修改或追加审计程序 gqE{
41.misappropriation of assets 侵占资产 N7XRk=J
42.transactions without substance 虚假交易 ~%cbp&s*/q
43.unusual pressures 异常压力 uv, t(a.^
44.the suspected noncompliance 涉嫌存在违法行为 _("{fJ,A
45.materialiy 重要性 _ 95V"h
46.exceed the materiality level 超过重要性水平 a4?:suX$
47.approach the materiality level 接近重要性水平 ?g1%-F+
48.an acceptably low level 可接受水平 n<MH\.!tM
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 C Z|R-ky6p
50.misstatements or omissions 错报或漏报 tcfUhSz,I
51.aggregate 总计 J*.qiUAgW
52.subsequent events 期后事项 dLLF#N
53.adjust the financial statements 调整财务报表 N/(&&\3
54.perform additional audit procedures 实施追加的审计程序 7yK
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55.audit risk 审计风险 WSL_Dc
56.detection risk 检查风险 .- {B
57.inappropriate audit opinion 不适当的审计意见 :WE(1!P@
58.material misstatement 重大的错报 Wcbb3N$+
59.tolerable misstatement 可容忍错报 fn)c&|aCt
60.the acceptable level of detection risk 可接受的检查风险 C]82Mt
61.assessed level of material misstatement risk 重大错报风险的评估水平 bEbnZ<kz*
62.simall business 小规模企业 S~hNSw(-
63.accounting system 会计系统 tT'+3
64.test of control 控制测试 |iJ37QIM
65.walk-through test 穿行测试 -3A#a_fu
66.communication 沟通 5TqX;=B
67.flow chart 流程图 |dK_^~;o
68.reperformance of internal control 重新执行 !ce:S!P
69.audit evidence 审计证据 lCDXFy(E
70.substantive procedures 实质性程序 z6\Y& {
71.assertions 认定 ;a2TONW
72.esistence 存在 ~!\n
73.occurrence 发生 zgV{S
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74.completeness 完整性 Ga
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75.rights and obligations 权利和义务 y8VLFe;
76.valuation and allocation 计价和分摊 i!9yN:m0
77.cutoff 截止 ZdfIe~Oni
78.accuracy 准确性 mJl|dk_
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79.classification 分类 b k 30d
80.inspection 检查 zGF_ c9X
81.supervision of counting 监盘 J"# o #~
82.observation 观察 4 QD.'+L
83.confirmation 函证 __OD^?qa
84.computation 计算 !q mnMY$
85.analytical procedures 分析程序 5\lOZYHX
86.vouch 核对 zrri&QDF<
87.trace 追查 6Dwj^e0
88.audit sampling 审计抽样 1d,;e:=j
89.error 误差 Y;G+jC8
90.expected error 预期误差 C[gy{40}
91.population 总体 UoCFj2?C
92.sampling risk 抽样风险 BNL Q]
93.non- sampling risk 非抽样风险 pbt/i+!
94.sampling unit 抽样单位 0& 54xP
95.statistical sampling 统计抽样 Hn+w
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96.tolerable error 可容忍误差 '(4$h3-gv7
97.the risk of under reliance 信赖不足风险 [kaj8
98.the risk of over reliance 信赖过度风险 9v=5x[fE
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 `C9/=
101.working trial balance 试算平衡表 w-LMV>+6|
102.index and cross-referencing 索引和交叉索引 |5^tp
103.cash receipt 现金收入 '#L.w6<B
104.cash disbursement 现金支出
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105.bank statement 银行对账单 CvS}U%
106.bank reconciliation 银行存款余额调节表 fO|oV0Rw
107.balance sheet date 资产负债表日 0rP`BK|
108.net realizable value 可变现净值 HG{r\jh
109.storeroom 仓库 E|P
110.sale invoice 销售发票 3=SIIMp7=
111.price list 价目表 :+: vBrJm
112.positive confirmation request 积极式询证函 )2~Iqzc4
113.negative confirmation request 消极式询证函 }}y~\TB~}
114.purchase requisition 请购单 KF(N=?KO
115.receiving report 验收报告 u czOSd
116.gross margin 毛利 c0h:Vqk-
117.manufacturing overhead 制造费用 kqdF)Wa am
118.material requisition 领料单 ] ;"blB
119.inventory-taking 存货盘点 9M8n
120.bond certificate 债券 u2}zRC=
121.stock certificate 股票 ;w--fqxVl
122.audit report 审计报告 lB3@jF
123.entity 被审计单位 oP vk ^H
124.addressee of the audit report 审计报告的收件人 jzt$
125.unqualified opinion 无保留意见 $ReoIU^<
126.qualified opinion 保留意见 n o).70K
127.disclaimer of opinion 无法表示意见 f}qR'ognUu
128.adverse opinion 否定意见 {kVhht]X
129 Auditors‘Report审计报告 jg%HaA<zO
130 internal audit内部审计 %\<SSp^n
131 public sector audit政府审计 4AA3D!$
账项基础审计accounting number-based audit /a@gE^TM
风险导向审计方法risk-oriented audit approach <O+T
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