1.audit 审计 F+.:Ry FS
2.attestation jq6BwUN
鉴证 nic7RN?F<
3.credibility 9
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可信赖程度 0(A(Vb5J.T
4.audit of financial statements 财务报表审计 _M
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5.agreed-upon procedures 执行商定程序 RS&l68[6
6.high levels of assurance 高水平保证 "#uXpCuw
7.compilation 编制 HCP'V
8.reliability 可靠性 @^47Qgj8U
9.relevance 相关性 :S
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10.professional skepticism 职业谨慎 &
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11.objectivity 客观性 Fb#_(I[
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12. professional competence 专业胜任能力 c(@V
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13.Senior/CPA-in-charge 项目经理 $~M#msK9
14.audit engagement letter 业务约定书 O+vuv,gNi
15.recurring audit 连续审计 Y8I*B=7
16.the client 委托人 m`(5
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17.change CPA 更换注册会计师 '1?b?nVo
18.the existing CPA 现任注册会计师 ;B[*f?y-
19.the successor CPA 后任注册会计师 WLr\ l29
20.the preceding CPA前任注册会计师 8BnI0l=\
21.issue the audit report 出具审计报告 N*
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22.expert 专家 n[Jpy[4g
23.the board of directors 董事会 Hm=!;xAFX
24.knowledge of the entity‘ s business 了解被审计单位情况 P;R`22\3
25.assess material misstatement risks评估重大错报风险 CBC0X}_`
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &Q7vY
27.a general knowledge of ————- 初步了解―――的情况 Gv,_;?7lD
28.a more knowledge of—————— 进一步了解的情况 {Lj]++`fB]
29.the prior year‘s working papers 以前年度工作底稿 (<f`},
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30.minutes of meeting 会议纪要 6onFf* m!x
31.business risks 经营风险 S]^`Qy)
32.appropriateness 适当性 %%[ "&
33.accounting estimate 会计估计 8,0p14I5;
34.management representations 管理层声明 o"F=3b~:n
35.going concern assumption 持续经营假设 \$o5$/oU(
36.audit plan 审计计划 ,v;P@RL|g
37.significant audit areas 重点审计领域 T_}9b
38.error 错误 "F/% {0d
39.fraud舞弊 9pN},F91n:
40.modified or additional procedures 修改或追加审计程序 #QdBI{2
41.misappropriation of assets 侵占资产 +o]DT7W
42.transactions without substance 虚假交易 | /,XdTSy
43.unusual pressures 异常压力 Q[t|+RNKv2
44.the suspected noncompliance 涉嫌存在违法行为 >3R)&N
45.materialiy 重要性 5[Sa7Mk
46.exceed the materiality level 超过重要性水平 0pT?qsM2
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 p<#WueR[
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 W0GDn
50.misstatements or omissions 错报或漏报 X-$~j+YC
51.aggregate 总计 k&-SB -
52.subsequent events 期后事项 @ i$jyc
53.adjust the financial statements 调整财务报表 -ea":}/
54.perform additional audit procedures 实施追加的审计程序 4L(/Z}(
55.audit risk 审计风险 1-`Il]@?8
56.detection risk 检查风险 ay}}v7)GM
57.inappropriate audit opinion 不适当的审计意见 E<u6 js,
58.material misstatement 重大的错报 3 ZO\Pu
59.tolerable misstatement 可容忍错报 ,tt]C~\u
60.the acceptable level of detection risk 可接受的检查风险 Wr.G9zq.+
61.assessed level of material misstatement risk 重大错报风险的评估水平 sTx23RJ9
62.simall business 小规模企业 R"NR-iU
63.accounting system 会计系统 E! '|FJ
64.test of control 控制测试 R
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65.walk-through test 穿行测试 JQCQpn/
66.communication 沟通 `9IG/
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67.flow chart 流程图 xVOoYr>O
68.reperformance of internal control 重新执行 ~(W q 5<v
69.audit evidence 审计证据 kk6Af\NZ
70.substantive procedures 实质性程序 d~NvS-u7
71.assertions 认定 iYwzdW1
72.esistence 存在 EqW/Wxv7b
73.occurrence 发生
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74.completeness 完整性 O,m0Xb2s]~
75.rights and obligations 权利和义务 ~ ;CnwG
76.valuation and allocation 计价和分摊 '6Lw<#It
77.cutoff 截止 .xnJT2uu'
78.accuracy 准确性 ^E
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79.classification 分类 no6q3<re
80.inspection 检查 y8jwfO3
81.supervision of counting 监盘
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82.observation 观察 hfUN~89;
83.confirmation 函证 mQ# 0c_
84.computation 计算 _ISIq3A?
85.analytical procedures 分析程序 7f!"vhCXM;
86.vouch 核对 Pc"g
87.trace 追查 /CRZ
88.audit sampling 审计抽样 /l o;:)AiP
89.error 误差 H{Fww4pn
90.expected error 预期误差 :Fe}.* t
91.population 总体 "UUzLa_
92.sampling risk 抽样风险 ;Mzy>*#$Q
93.non- sampling risk 非抽样风险 N@Fof(T&
94.sampling unit 抽样单位 CKoRq|QG_
95.statistical sampling 统计抽样 -?T:> *]p
96.tolerable error 可容忍误差 }@R*U0*E
97.the risk of under reliance 信赖不足风险 HB+{vuN*L
98.the risk of over reliance 信赖过度风险 <#c/uIN
99.the risk of incorrect rejection 误拒风险 (yh zjN~
100. the risk of incorrect acceptance 误受风险 1DzI@c~X
101.working trial balance 试算平衡表 b/>L}/^PM
102.index and cross-referencing 索引和交叉索引 QfHJZ7K.4
103.cash receipt 现金收入 y2nwDw(xF
104.cash disbursement 现金支出 /XfE6SBz
105.bank statement 银行对账单 E'_3U5U
106.bank reconciliation 银行存款余额调节表 'Ipp1a
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107.balance sheet date 资产负债表日 ZboY]1L[j
108.net realizable value 可变现净值 t|/{oAj
109.storeroom 仓库 QzV
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110.sale invoice 销售发票 S3c
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111.price list 价目表 JerueF;J
112.positive confirmation request 积极式询证函 9c `Vrlu
113.negative confirmation request 消极式询证函 CFo>D\*J
114.purchase requisition 请购单 2<"kfan
115.receiving report 验收报告 ak_&\'P
116.gross margin 毛利 YfB8
117.manufacturing overhead 制造费用 j>D[iHrH
118.material requisition 领料单 D\"F ?>
119.inventory-taking 存货盘点 o \r6iO
120.bond certificate 债券 J 'qhY'te
121.stock certificate 股票 1m c'=S{
122.audit report 审计报告 3b9SyU2
123.entity 被审计单位 qKL:#ny
124.addressee of the audit report 审计报告的收件人 f9ziSD#
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 *3A`7usU
127.disclaimer of opinion 无法表示意见 71)DLGL
128.adverse opinion 否定意见 yu^n;gWH
129 Auditors‘Report审计报告 OE{PP9eh
130 internal audit内部审计 !:zWhu,
131 public sector audit政府审计 Qj:`[#3?2
账项基础审计accounting number-based audit ,m"0Bu2
风险导向审计方法risk-oriented audit approach #KFpT__F