1.audit 审计 J?VMQTa/+
2.attestation T%|{Qo<j
鉴证 m,YBk<Bx
3.credibility KQGdV{VFs
可信赖程度 y&;ytNG&<
4.audit of financial statements 财务报表审计 ,gAa9
5.agreed-upon procedures 执行商定程序 MYyV{W*T>
6.high levels of assurance 高水平保证
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7.compilation 编制 aX
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8.reliability 可靠性 {/|RKV83
9.relevance 相关性 h"R{{yf2
10.professional skepticism 职业谨慎 PM
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11.objectivity 客观性 %l{0z<
12. professional competence 专业胜任能力 +S/OMkC
13.Senior/CPA-in-charge 项目经理 k# -u
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14.audit engagement letter 业务约定书 B?A]0S
15.recurring audit 连续审计 CshYUr -
16.the client 委托人 9R$0[HbI3
17.change CPA 更换注册会计师 :(7icHa
18.the existing CPA 现任注册会计师 KV&4Ep#
19.the successor CPA 后任注册会计师 O^/z7
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20.the preceding CPA前任注册会计师 O7D aVlln
21.issue the audit report 出具审计报告 >JOEp0J
22.expert 专家 >~_oSC)E
23.the board of directors 董事会 \N3A2L)l
24.knowledge of the entity‘ s business 了解被审计单位情况 VY9o}J>,w
25.assess material misstatement risks评估重大错报风险 E}-Y!,v^
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 D1G9^7:^E
27.a general knowledge of ————- 初步了解―――的情况 _=Y?' gHH
28.a more knowledge of—————— 进一步了解的情况 2Kg-ZDK8
29.the prior year‘s working papers 以前年度工作底稿 ::<v; `l
30.minutes of meeting 会议纪要 @J~hi\&`
31.business risks 经营风险 y}5:CZ
32.appropriateness 适当性 $W_sIS0\z
33.accounting estimate 会计估计 ]*/%5ZOI&
34.management representations 管理层声明 nC6 ;:uM
35.going concern assumption 持续经营假设 $c^,TAN
36.audit plan 审计计划 :X+!W_xR
37.significant audit areas 重点审计领域 5N~JRq\
38.error 错误 opaRk.p
39.fraud舞弊 kH4xP3. i
40.modified or additional procedures 修改或追加审计程序 {
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41.misappropriation of assets 侵占资产 pDYcsC{p
42.transactions without substance 虚假交易 /&>vhpZ}
43.unusual pressures 异常压力 8cKP_Ec
44.the suspected noncompliance 涉嫌存在违法行为 O
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45.materialiy 重要性 1@}s:
46.exceed the materiality level 超过重要性水平 [N=v=J9
47.approach the materiality level 接近重要性水平 .:wo
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48.an acceptably low level 可接受水平 *@+E82D
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 DH IC:6EY
50.misstatements or omissions 错报或漏报 5
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51.aggregate 总计 Q0j4c
52.subsequent events 期后事项 ov$S
53.adjust the financial statements 调整财务报表 P >>VBh?
54.perform additional audit procedures 实施追加的审计程序 &=>|? m8
55.audit risk 审计风险 %M7EOa
56.detection risk 检查风险 Y[~Dj@Q<
57.inappropriate audit opinion 不适当的审计意见 O yG#
58.material misstatement 重大的错报 9YQYg@+R
59.tolerable misstatement 可容忍错报 +eUWf{(_
60.the acceptable level of detection risk 可接受的检查风险 a[
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61.assessed level of material misstatement risk 重大错报风险的评估水平 JmBe1"hs
62.simall business 小规模企业 UD0#Tpd7
63.accounting system 会计系统 )&px[Dbx
64.test of control 控制测试
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65.walk-through test 穿行测试 ehTRw8"R
66.communication 沟通 qK-\`m
67.flow chart 流程图 k1_"}B5
68.reperformance of internal control 重新执行 4
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69.audit evidence 审计证据 {kOTQG?y
70.substantive procedures 实质性程序 wSPwa,)7s
71.assertions 认定 A7enC,Ey
72.esistence 存在 )RCva3Ul
73.occurrence 发生 8?4/
74.completeness 完整性 ZNUSHxA
75.rights and obligations 权利和义务 {b,#l]v
76.valuation and allocation 计价和分摊 1e)5D& njS
77.cutoff 截止 /RBIZ_
78.accuracy 准确性 pPH"6
79.classification 分类 ]!'}{[1}
80.inspection 检查 Qz4n%|
81.supervision of counting 监盘 X%R )
82.observation 观察 V jqs\
83.confirmation 函证 U
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84.computation 计算 /r?EY
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85.analytical procedures 分析程序 ozUsp[W >
86.vouch 核对 (Kg( 6E,
87.trace 追查 .|c=]_{
88.audit sampling 审计抽样 Dd'4W
89.error 误差 aB ^`3J
90.expected error 预期误差 FCIA8^}s
91.population 总体 :=oIvSnh
92.sampling risk 抽样风险 a0)] W%F
93.non- sampling risk 非抽样风险 8S#TOeQ
94.sampling unit 抽样单位 /
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95.statistical sampling 统计抽样 s$ZKd
96.tolerable error 可容忍误差 #q9cjEd_7
97.the risk of under reliance 信赖不足风险 QdK
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98.the risk of over reliance 信赖过度风险 b{(= C
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99.the risk of incorrect rejection 误拒风险 5J2tR6u-(
100. the risk of incorrect acceptance 误受风险 !V27ln KP+
101.working trial balance 试算平衡表 zW:r7
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102.index and cross-referencing 索引和交叉索引 7*C>4G
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103.cash receipt 现金收入 '9tV-whw
104.cash disbursement 现金支出 tdOox87YK
105.bank statement 银行对账单 VpyqVbx1
106.bank reconciliation 银行存款余额调节表 ^X|Bzz)
107.balance sheet date 资产负债表日 "}^}3"/.
108.net realizable value 可变现净值 CT[CM+
109.storeroom 仓库 d
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110.sale invoice 销售发票 I*EHZctH
111.price list 价目表 ~vV+)KI
112.positive confirmation request 积极式询证函 zOn%\
113.negative confirmation request 消极式询证函 !f01.Tq8
114.purchase requisition 请购单 ~yu\vqN
115.receiving report 验收报告 W.7XShwd*2
116.gross margin 毛利 %
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117.manufacturing overhead 制造费用 "7}e~*bM?`
118.material requisition 领料单 ;dquld+q
119.inventory-taking 存货盘点 ?X nKKw\
120.bond certificate 债券 W/G75o~6
121.stock certificate 股票 [;$9s=:[
122.audit report 审计报告 -:|t^RM;FT
123.entity 被审计单位 I.{%e;Reg
124.addressee of the audit report 审计报告的收件人 0}wmBSl
125.unqualified opinion 无保留意见 v@Bk)Z
126.qualified opinion 保留意见 'M=V{.8U
127.disclaimer of opinion 无法表示意见 AkA2/7<[
128.adverse opinion 否定意见 b>'y[P!
129 Auditors‘Report审计报告 @2/xu
130 internal audit内部审计 OY,iz
131 public sector audit政府审计 ,niQs+'<
账项基础审计accounting number-based audit 2+}hsGnp
风险导向审计方法risk-oriented audit approach m98w0D@Ee