1.audit 审计 .C 8PitS
2.attestation &f^, la
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3.credibility 0TQ$C-%
可信赖程度 J]nohICe
4.audit of financial statements 财务报表审计 $2W%2rZ
5.agreed-upon procedures 执行商定程序 *:ZDd
6.high levels of assurance 高水平保证 I'V4D[H5
7.compilation 编制 "jG}B.l=,
8.reliability 可靠性 bbrXgQ`s+w
9.relevance 相关性 0q&<bV:D
10.professional skepticism 职业谨慎 {zMU#=EC
11.objectivity 客观性 E[/\7v\
12. professional competence 专业胜任能力 0aG ni|
13.Senior/CPA-in-charge 项目经理 qWQ/'M
14.audit engagement letter 业务约定书 Q_[ 3`jl
15.recurring audit 连续审计 SHe49!RA'{
16.the client 委托人
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17.change CPA 更换注册会计师 V5UF3'3;}
18.the existing CPA 现任注册会计师 0u;4%}pD
19.the successor CPA 后任注册会计师 a!=D [Gz*5
20.the preceding CPA前任注册会计师 "
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21.issue the audit report 出具审计报告 3j\1S1
22.expert 专家 wK?vPS
23.the board of directors 董事会 7
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24.knowledge of the entity‘ s business 了解被审计单位情况 #"@|f
25.assess material misstatement risks评估重大错报风险 x[a<mk
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Qk:Y2mL
27.a general knowledge of ————- 初步了解―――的情况 XD.)Dl8
28.a more knowledge of—————— 进一步了解的情况 <
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29.the prior year‘s working papers 以前年度工作底稿 !@}wDt
30.minutes of meeting 会议纪要 -*1J f&
31.business risks 经营风险 Tf'hc]`vS
32.appropriateness 适当性 0yD9SJn
33.accounting estimate 会计估计 &5yVxL:
34.management representations 管理层声明 \G*0"%!U
35.going concern assumption 持续经营假设 e )d`pQ6
36.audit plan 审计计划 <g$~1fa
37.significant audit areas 重点审计领域 hb}+A=A=+
38.error 错误 aDU<wxnSvO
39.fraud舞弊 _h{C_;a[_
40.modified or additional procedures 修改或追加审计程序 F(>Np2oi6
41.misappropriation of assets 侵占资产 .+$Q<L
42.transactions without substance 虚假交易 8
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43.unusual pressures 异常压力 MN\HDKN
44.the suspected noncompliance 涉嫌存在违法行为 x(1:s|Uyp{
45.materialiy 重要性 ~E17L]ete
46.exceed the materiality level 超过重要性水平 6 (]Dh;gC
47.approach the materiality level 接近重要性水平 \NPmym_6J
48.an acceptably low level 可接受水平 `sn^ysp
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 pFOx>u2`a
50.misstatements or omissions 错报或漏报 ;r<^a6B
51.aggregate 总计 X
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52.subsequent events 期后事项 6^]+[q}3
53.adjust the financial statements 调整财务报表 r>>%2Z-P
54.perform additional audit procedures 实施追加的审计程序 UtoT
55.audit risk 审计风险 B38]~'8
56.detection risk 检查风险 ofm#'7P 0
57.inappropriate audit opinion 不适当的审计意见 CsGx@\jN
58.material misstatement 重大的错报 Hj^1or3R]
59.tolerable misstatement 可容忍错报 H\ F:95
60.the acceptable level of detection risk 可接受的检查风险 Cd#(X@n
61.assessed level of material misstatement risk 重大错报风险的评估水平 wW>A_{Y
62.simall business 小规模企业 d;boIP`M;
63.accounting system 会计系统 geru=7
64.test of control 控制测试 ]cHgleHQ
65.walk-through test 穿行测试 t}r' k/[
66.communication 沟通 f6hnTbJ
67.flow chart 流程图 +$ 'Zf0U
68.reperformance of internal control 重新执行 D4eDHq
69.audit evidence 审计证据 oB(?_No7
70.substantive procedures 实质性程序 c"f-3kFv
71.assertions 认定 5_GYrR2
72.esistence 存在 f%][}NN)Xr
73.occurrence 发生 J,'M4O\S
74.completeness 完整性 ;`0%t$@-
75.rights and obligations 权利和义务 dqU~`b9
76.valuation and allocation 计价和分摊 Ni9/}bb
77.cutoff 截止 slC
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78.accuracy 准确性 Cio
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79.classification 分类 rB
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80.inspection 检查 ,LHn90S
81.supervision of counting 监盘 .s?L^Z^
82.observation 观察 _>&X\`D
83.confirmation 函证 ]C!gQq2'a
84.computation 计算 kMIcK4.MH
85.analytical procedures 分析程序 ,0M_Bk"
86.vouch 核对 '$i:
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87.trace 追查 BtkOnbz8X
88.audit sampling 审计抽样 i1 }:8Unxf
89.error 误差 ^UP`%egR
90.expected error 预期误差 B6MB48#0gs
91.population 总体 |mZxfI
92.sampling risk 抽样风险 I ce~oz)
93.non- sampling risk 非抽样风险 Wf+cDpK
94.sampling unit 抽样单位 y6(Z`lx
95.statistical sampling 统计抽样 d[iQ`YW5
96.tolerable error 可容忍误差 g|o,uD
97.the risk of under reliance 信赖不足风险 Ouk^O}W6
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 p*XANGA
100. the risk of incorrect acceptance 误受风险 (p" %O
101.working trial balance 试算平衡表 w'>p Y
102.index and cross-referencing 索引和交叉索引 =Qy<GeY
103.cash receipt 现金收入 Xr,1&"B&t
104.cash disbursement 现金支出 8SMxw~9$
105.bank statement 银行对账单 '{cIAw/"n
106.bank reconciliation 银行存款余额调节表 ~nmoz/L
107.balance sheet date 资产负债表日 x+\`gK5
108.net realizable value 可变现净值 g@d*\ P)
109.storeroom 仓库 1KU!
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110.sale invoice 销售发票 XY5K%dMU
111.price list 价目表 \
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112.positive confirmation request 积极式询证函 /ixp&Z|7
113.negative confirmation request 消极式询证函 ^
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114.purchase requisition 请购单 fW?vdYF
115.receiving report 验收报告 d-oMQGOklb
116.gross margin 毛利 {a =#B)6
117.manufacturing overhead 制造费用 _P!m%34|
118.material requisition 领料单 * `JYC
119.inventory-taking 存货盘点 [*Z;\5&P
120.bond certificate 债券 &)QX7*H
121.stock certificate 股票 KqHyG
122.audit report 审计报告 w2?3wrP3
123.entity 被审计单位 H%[eV8
124.addressee of the audit report 审计报告的收件人 esJ~;~[@(r
125.unqualified opinion 无保留意见 l|u>Tb|V
126.qualified opinion 保留意见 [F+}V,
127.disclaimer of opinion 无法表示意见 !Z1@}`V&;
128.adverse opinion 否定意见 ncaT?~u j
129 Auditors‘Report审计报告 wi!?BCseq
130 internal audit内部审计 XgZD%7
131 public sector audit政府审计 N:^n('U&j
账项基础审计accounting number-based audit AzPu)
风险导向审计方法risk-oriented audit approach ?w$kue