1.audit 审计 NK*:w *SOI
2.attestation uWM4O@Qn)d
鉴证 Lx4H/[$6D
3.credibility d1C/u@8^
可信赖程度 "N=&4<]I5
4.audit of financial statements 财务报表审计 zmrX%!CW
5.agreed-upon procedures 执行商定程序 OP\^c
6.high levels of assurance 高水平保证 kC,D
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7.compilation 编制 Lt#:R\;&
8.reliability 可靠性 \Ho#[k=y*/
9.relevance 相关性 EH
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10.professional skepticism 职业谨慎 |iF
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11.objectivity 客观性 3 8ls 4v3
12. professional competence 专业胜任能力 bN<O<x1j
13.Senior/CPA-in-charge 项目经理 Jf8'N
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14.audit engagement letter 业务约定书 sIQMUC[!
15.recurring audit 连续审计 !E(J
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16.the client 委托人 (\AszLW
17.change CPA 更换注册会计师 >u%[J!Y;;
18.the existing CPA 现任注册会计师 :W1tIB
19.the successor CPA 后任注册会计师 h;mQ%9 Yd
20.the preceding CPA前任注册会计师 =-#iXP@
21.issue the audit report 出具审计报告 @b(gjOE
22.expert 专家 &Funao>
23.the board of directors 董事会 +&@l{x(,
24.knowledge of the entity‘ s business 了解被审计单位情况 4'u|L&ow
25.assess material misstatement risks评估重大错报风险 tL
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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 lj% ;d'
27.a general knowledge of ————- 初步了解―――的情况 { U2|):
28.a more knowledge of—————— 进一步了解的情况 .(.G`aKnF
29.the prior year‘s working papers 以前年度工作底稿 9Y*Vz QE
30.minutes of meeting 会议纪要 M4$4D?
31.business risks 经营风险 Yc( )'6
32.appropriateness 适当性 B3i=pcef
33.accounting estimate 会计估计 u9[w~U#
34.management representations 管理层声明 ,L;c{[*rh
35.going concern assumption 持续经营假设 6CzvRvA*P
36.audit plan 审计计划 c~u
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37.significant audit areas 重点审计领域 f+(w(~O
38.error 错误 Et[QcB3
39.fraud舞弊 qy0_1xT-
40.modified or additional procedures 修改或追加审计程序 ob()+p.k K
41.misappropriation of assets 侵占资产 $DMu~wwfG
42.transactions without substance 虚假交易 -O,O<tOm
43.unusual pressures 异常压力 5;uX"zG
44.the suspected noncompliance 涉嫌存在违法行为 d4rJ?qw
45.materialiy 重要性 */@bNT9BgO
46.exceed the materiality level 超过重要性水平 !D]6Cq
47.approach the materiality level 接近重要性水平 ;Z<*.f'^fc
48.an acceptably low level 可接受水平 3t}o0Ai9
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 b|C,b"$N0
50.misstatements or omissions 错报或漏报 'jO-e^qT
51.aggregate 总计 H@bmLq
52.subsequent events 期后事项 jjlCi<9CQ^
53.adjust the financial statements 调整财务报表 4)S?Y"Bs
54.perform additional audit procedures 实施追加的审计程序 |"(3]f\
55.audit risk 审计风险 ;$&5I9
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56.detection risk 检查风险 \<
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57.inappropriate audit opinion 不适当的审计意见 InGbV+ I
58.material misstatement 重大的错报 t~=@r9`S
59.tolerable misstatement 可容忍错报 iZqFVr&JF
60.the acceptable level of detection risk 可接受的检查风险 Yoym5<xE
61.assessed level of material misstatement risk 重大错报风险的评估水平 [[Eu?vQ9R
62.simall business 小规模企业 pzp"NKxi
63.accounting system 会计系统 HK4`@jYQ
64.test of control 控制测试 +_K;Pj]x
65.walk-through test 穿行测试 L,ey3i7a\
66.communication 沟通 Bwvc@(3v
67.flow chart 流程图 W}i$f -K
68.reperformance of internal control 重新执行 ;eSf4_~
69.audit evidence 审计证据 i!-sbwd7
70.substantive procedures 实质性程序 <'yC:HeAwD
71.assertions 认定 9'r3L)[
72.esistence 存在 [~%;E[ky$
73.occurrence 发生 uS10P7N}
74.completeness 完整性 \:^n-D*fX
75.rights and obligations 权利和义务 Y:Tt$EQ
76.valuation and allocation 计价和分摊 ~2qG"1[\
77.cutoff 截止 5nw9zW
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78.accuracy 准确性 i3!$M/_]
79.classification 分类 l.'E\3Bo
80.inspection 检查 L&k$4,Z9
81.supervision of counting 监盘 ju6_L<
82.observation 观察
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83.confirmation 函证 F476"WF
84.computation 计算 xqZ%c/I3q
85.analytical procedures 分析程序 .VV!$;
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86.vouch 核对 B_G7F[/K
87.trace 追查 QU;C*}0Zl
88.audit sampling 审计抽样
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89.error 误差 dfd%A"
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90.expected error 预期误差 P+l^Ep8P
91.population 总体 `I:,[3_/
92.sampling risk 抽样风险 Ss/="jC
93.non- sampling risk 非抽样风险 `Wt~6D
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94.sampling unit 抽样单位 YLd%"H $n
95.statistical sampling 统计抽样 ?Qp_4<(5
96.tolerable error 可容忍误差 I!#^F1p1
97.the risk of under reliance 信赖不足风险 30-wTcG
98.the risk of over reliance 信赖过度风险 t`D@bzLC%
99.the risk of incorrect rejection 误拒风险 gVWLY;c 3}
100. the risk of incorrect acceptance 误受风险 `Hu;Gdj=
101.working trial balance 试算平衡表 +Uk.|@b=-V
102.index and cross-referencing 索引和交叉索引 ;]ew>P)
103.cash receipt 现金收入 RH 0a\RC!G
104.cash disbursement 现金支出 bhT]zsBK
105.bank statement 银行对账单 7q1l9:VYE
106.bank reconciliation 银行存款余额调节表 $h
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107.balance sheet date 资产负债表日 bHG>SW\]`?
108.net realizable value 可变现净值 f%l#g ]]
109.storeroom 仓库 :CHd\."%+1
110.sale invoice 销售发票 ^(B*AE.
111.price list 价目表 0`=?ig
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112.positive confirmation request 积极式询证函 #&gy@!a~
113.negative confirmation request 消极式询证函 6g&nnA
114.purchase requisition 请购单 ,g.=vQm:?
115.receiving report 验收报告 40ZB;j$l
116.gross margin 毛利 j3F=P
117.manufacturing overhead 制造费用 |e(x< [s5
118.material requisition 领料单 Kj5f:{Ur
119.inventory-taking 存货盘点 2%H(a)
120.bond certificate 债券 3E9j%sYk
121.stock certificate 股票 H N)QS5
122.audit report 审计报告 +r"$?bw'
123.entity 被审计单位 ybkN^OEJ
124.addressee of the audit report 审计报告的收件人 D.f=!rT7E7
125.unqualified opinion 无保留意见 [Xg"B|FD0
126.qualified opinion 保留意见 ('oUcDOFTS
127.disclaimer of opinion 无法表示意见 )I9(WVx!]
128.adverse opinion 否定意见 "yk%/:G+
129 Auditors‘Report审计报告 HB:i0m2fJW
130 internal audit内部审计 'Mtu-\
131 public sector audit政府审计 nrS_t
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账项基础审计accounting number-based audit RPQ)0.O7
风险导向审计方法risk-oriented audit approach m+ YgfR