1.audit 审计 p5)A"p8"9,
2.attestation x gaN0!
鉴证 N##3k-0Ao
3.credibility og.dYs7W4
可信赖程度 ]ueq&|
4.audit of financial statements 财务报表审计 z ;y22
5.agreed-upon procedures 执行商定程序 '$1-A%e$1
6.high levels of assurance 高水平保证 _rs!6tp
7.compilation 编制 mN3%;$ND7
8.reliability 可靠性 W|D'S}J
9.relevance 相关性 #5G!lbH
10.professional skepticism 职业谨慎 X"iy.@7
11.objectivity 客观性 &}:Hp9n
12. professional competence 专业胜任能力 xC<OFpI\
13.Senior/CPA-in-charge 项目经理 rI;e!EW
14.audit engagement letter 业务约定书 1;vn*w`p
15.recurring audit 连续审计 X[NsdD?w1+
16.the client 委托人 ?h
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17.change CPA 更换注册会计师 >4~{CXZ
18.the existing CPA 现任注册会计师 ] =>vv;L
19.the successor CPA 后任注册会计师 OYG8%L
20.the preceding CPA前任注册会计师 o~<fw]y
21.issue the audit report 出具审计报告 [_-CO}>
22.expert 专家 |`qur5h`
23.the board of directors 董事会 cQgmRHZ]
24.knowledge of the entity‘ s business 了解被审计单位情况 `U(A 5
25.assess material misstatement risks评估重大错报风险 vWe)c
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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 Ik;~u8j1e
27.a general knowledge of ————- 初步了解―――的情况 s}`=pk/FM
28.a more knowledge of—————— 进一步了解的情况 z56W5g2
29.the prior year‘s working papers 以前年度工作底稿 ]Z<{
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30.minutes of meeting 会议纪要 MfeW|
31.business risks 经营风险 w{2V7*+l
32.appropriateness 适当性 S5m1~fz
33.accounting estimate 会计估计 &giJO-^
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34.management representations 管理层声明 m'a
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35.going concern assumption 持续经营假设 _k5KJKvr
36.audit plan 审计计划 tEiN(KA!5
37.significant audit areas 重点审计领域 v{?9PRf\s
38.error 错误 !c(B^E
39.fraud舞弊 fB
40.modified or additional procedures 修改或追加审计程序 )_xM)mH
41.misappropriation of assets 侵占资产 zFB$^)v"<
42.transactions without substance 虚假交易 l4;/[Q>Z
43.unusual pressures 异常压力 ]C)PZZI='
44.the suspected noncompliance 涉嫌存在违法行为 ]>R`]U9*O
45.materialiy 重要性 /=m=i%& #
46.exceed the materiality level 超过重要性水平 mjBX
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47.approach the materiality level 接近重要性水平 0qJ(3N
48.an acceptably low level 可接受水平 KkAk(9Q/3
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 3@ay9!Xq
50.misstatements or omissions 错报或漏报 AU-/-h=Mr
51.aggregate 总计 [R
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52.subsequent events 期后事项 G_42ckLq
53.adjust the financial statements 调整财务报表 ^>9M2O['!s
54.perform additional audit procedures 实施追加的审计程序 IWm|6@y
55.audit risk 审计风险 |!57Z4X
56.detection risk 检查风险 oB_{xu$6|
57.inappropriate audit opinion 不适当的审计意见 o5Pq>Y2T
58.material misstatement 重大的错报 wk8XD(
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59.tolerable misstatement 可容忍错报 Bsz kQ>#6
60.the acceptable level of detection risk 可接受的检查风险 #<v3G)|aS
61.assessed level of material misstatement risk 重大错报风险的评估水平 DJrA@hm/Y
62.simall business 小规模企业 YdE$G>&em
63.accounting system 会计系统 YM1@B`yWE
64.test of control 控制测试 (q:L_zFj>"
65.walk-through test 穿行测试 "V?U^L>SF
66.communication 沟通 ~2rZL
67.flow chart 流程图 ZZl)p\r
68.reperformance of internal control 重新执行 !\?? [1_e
69.audit evidence 审计证据 c1MALgK~}\
70.substantive procedures 实质性程序 7U?x8%H*
71.assertions 认定 0%'&s)#
72.esistence 存在 ,VJ0J!@
73.occurrence 发生 q\mVZyj
74.completeness 完整性 zbi[r
75.rights and obligations 权利和义务 (kb^=kw#0
76.valuation and allocation 计价和分摊 ZHw)N&Qn
77.cutoff 截止 g%RL9-z
78.accuracy 准确性 lm]4zs /A
79.classification 分类 L6 hTz'
80.inspection 检查 :[\}Hn=
81.supervision of counting 监盘 j6IWdqXe
82.observation 观察 ;t"#7\
83.confirmation 函证 =3/||b4c
84.computation 计算 ` [@
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85.analytical procedures 分析程序 d;;]+%
86.vouch 核对 *Pw;;#\B
87.trace 追查 oD~VK,.
88.audit sampling 审计抽样 8n);NZ
89.error 误差 d
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90.expected error 预期误差 yWt87+%T
91.population 总体 vpOzF>O
92.sampling risk 抽样风险 &W`yHQ"JY
93.non- sampling risk 非抽样风险 ]#R;%L
94.sampling unit 抽样单位 4wBMBCJ;P
95.statistical sampling 统计抽样 H%Q@DW8~@
96.tolerable error 可容忍误差 yv4hH4Io
97.the risk of under reliance 信赖不足风险 NaB8cLURp
98.the risk of over reliance 信赖过度风险 {gK
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99.the risk of incorrect rejection 误拒风险 el7P
100. the risk of incorrect acceptance 误受风险 [g
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101.working trial balance 试算平衡表 .CrahV1G
102.index and cross-referencing 索引和交叉索引 a|TP 2m
103.cash receipt 现金收入 +anNpy
104.cash disbursement 现金支出 9[6xo!
105.bank statement 银行对账单 *sZ
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106.bank reconciliation 银行存款余额调节表 !=|3^A
107.balance sheet date 资产负债表日 2/qfK+a
108.net realizable value 可变现净值 &{/ `Q,
109.storeroom 仓库 aL+k1v[m
110.sale invoice 销售发票 URX>(Y}g9^
111.price list 价目表 vr=iG
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112.positive confirmation request 积极式询证函 9'td}S
113.negative confirmation request 消极式询证函 tezsoR!.ak
114.purchase requisition 请购单 sAC1Pda
115.receiving report 验收报告 Ny
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116.gross margin 毛利 B5zu?AG
117.manufacturing overhead 制造费用 c i_XcG
118.material requisition 领料单 Wi
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119.inventory-taking 存货盘点 gWv/3hWWB
120.bond certificate 债券 W&TPr
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121.stock certificate 股票 WI](a8bm
122.audit report 审计报告 F+*:
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123.entity 被审计单位 M2
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124.addressee of the audit report 审计报告的收件人 tJ bOn$]2"
125.unqualified opinion 无保留意见 hTf]t
126.qualified opinion 保留意见 T_y 'cvh
127.disclaimer of opinion 无法表示意见 dB^J}_wp
128.adverse opinion 否定意见 n"(n*Hf7b
129 Auditors‘Report审计报告 FFK79e/5
130 internal audit内部审计 ShF
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131 public sector audit政府审计 9 qqy( H
账项基础审计accounting number-based audit Y}(v[QGV
风险导向审计方法risk-oriented audit approach
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