1.audit 审计 !gv`FE9y
2.attestation %e(z/"M=`
鉴证 vOc 9ZE
3.credibility A' /KU
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可信赖程度 :C65-[PSdO
4.audit of financial statements 财务报表审计 Bxfc}vC.
5.agreed-upon procedures 执行商定程序 yz LpK;
6.high levels of assurance 高水平保证 h}cy D7Wn
7.compilation 编制 /i-J&*6_
8.reliability 可靠性 HsHB!mQV
9.relevance 相关性 j;fpQ_KL
10.professional skepticism 职业谨慎 c(n&A~*AJ%
11.objectivity 客观性 W034N[9
12. professional competence 专业胜任能力 }c}|
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13.Senior/CPA-in-charge 项目经理 ulkJR-""&
14.audit engagement letter 业务约定书 eL\;Nf+Zp
15.recurring audit 连续审计 3+G@g#MY
16.the client 委托人 JA'h4AXk
17.change CPA 更换注册会计师 0;:.B
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18.the existing CPA 现任注册会计师 P3nb2.
19.the successor CPA 后任注册会计师 B,@c;K
20.the preceding CPA前任注册会计师 JNa"8
21.issue the audit report 出具审计报告 qLT>Mz)$%
22.expert 专家 Eg2[k.{P
23.the board of directors 董事会 k'IYA#T6
24.knowledge of the entity‘ s business 了解被审计单位情况 ,>eMG=C; g
25.assess material misstatement risks评估重大错报风险 D[mSmpjE6&
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 ~YRDyQ:%T
27.a general knowledge of ————- 初步了解―――的情况 OQ>x5?um
28.a more knowledge of—————— 进一步了解的情况 1I<rXY(a`
29.the prior year‘s working papers 以前年度工作底稿 -sjd&)~S[
30.minutes of meeting 会议纪要 ])
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31.business risks 经营风险 ;r>snJ=M
32.appropriateness 适当性 5KDGSo
33.accounting estimate 会计估计 ?kZT
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34.management representations 管理层声明 >b6-OFJx
35.going concern assumption 持续经营假设 L}}y'^(
36.audit plan 审计计划 7_mw%
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37.significant audit areas 重点审计领域 x7<\]
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38.error 错误 rZfN+S,g
39.fraud舞弊 bD[!/'4eJ
40.modified or additional procedures 修改或追加审计程序 Jnna$6G)B
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 ]"1`+q6i
43.unusual pressures 异常压力 GA?87N
44.the suspected noncompliance 涉嫌存在违法行为 N#Zhxu,g!
45.materialiy 重要性 y6IXd W
46.exceed the materiality level 超过重要性水平 LF~*^n>
47.approach the materiality level 接近重要性水平 f"9q^
48.an acceptably low level 可接受水平 q*7zx_ o
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 |iR T!
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50.misstatements or omissions 错报或漏报 mN>h5G>a
51.aggregate 总计 )Lwc
52.subsequent events 期后事项 tvu!<
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53.adjust the financial statements 调整财务报表 8}FzZ?DRy
54.perform additional audit procedures 实施追加的审计程序 DWID$w
55.audit risk 审计风险 gOr%!QaF
56.detection risk 检查风险 nD)K}4
57.inappropriate audit opinion 不适当的审计意见 i2sN3it
58.material misstatement 重大的错报 n%k!vJ)]
59.tolerable misstatement 可容忍错报 Xy@7y[s]
60.the acceptable level of detection risk 可接受的检查风险 3$m4q`J
61.assessed level of material misstatement risk 重大错报风险的评估水平 <HJl2p N
62.simall business 小规模企业 0\:(ageY?
63.accounting system 会计系统 g"?Y+j
64.test of control 控制测试 qnoNT%xazo
65.walk-through test 穿行测试 ` bdZ/*E
66.communication 沟通 {2
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67.flow chart 流程图 Z7_ zMM
68.reperformance of internal control 重新执行 $zyIuJN#
69.audit evidence 审计证据 _`I"0.B]
70.substantive procedures 实质性程序 T[sDVkCbxf
71.assertions 认定 Ci<ATho
72.esistence 存在 t
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73.occurrence 发生 aS pWsT
74.completeness 完整性 ,WG<hgg-U)
75.rights and obligations 权利和义务 ~-dV^SO
76.valuation and allocation 计价和分摊 B"v.*
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77.cutoff 截止 =Apxdnz,
78.accuracy 准确性 ObE,$_ k
79.classification 分类 wAz&"rS
80.inspection 检查 +q)5dYRzV
81.supervision of counting 监盘 Uv?|G%cD-
82.observation 观察 :LQ5u[g$\
83.confirmation 函证 CXO2N1~(J
84.computation 计算 8Y_ol#\L
85.analytical procedures 分析程序 cP}KU 5j
86.vouch 核对 _^'I
87.trace 追查 ,N
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88.audit sampling 审计抽样 DZv=\<$,LF
89.error 误差 EM/@T}
90.expected error 预期误差 ]b= P=
91.population 总体 gt ";2,;X
92.sampling risk 抽样风险 VB?Ohk]<
93.non- sampling risk 非抽样风险 Qhw^S*
94.sampling unit 抽样单位 l%`F&8K
95.statistical sampling 统计抽样 +]|Z%;im
96.tolerable error 可容忍误差 $YXMI",tt<
97.the risk of under reliance 信赖不足风险 1I*7SkgKv
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 )6w}<W*1E
100. the risk of incorrect acceptance 误受风险 2{Chu85
101.working trial balance 试算平衡表 |0\0a&tkPl
102.index and cross-referencing 索引和交叉索引 8> .J1C
103.cash receipt 现金收入 ~\cO"(y5:O
104.cash disbursement 现金支出 g(Io/hyj
105.bank statement 银行对账单 :gB[O>'<m
106.bank reconciliation 银行存款余额调节表 4WN3=B
107.balance sheet date 资产负债表日 _9?I A
108.net realizable value 可变现净值 [b/k3&O'
109.storeroom 仓库 C-?%uF
110.sale invoice 销售发票 NO0"* c ;
111.price list 价目表 Z{
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112.positive confirmation request 积极式询证函 X5]TY]
113.negative confirmation request 消极式询证函 <97d[/7i
114.purchase requisition 请购单 3VUWX5K?
115.receiving report 验收报告 #CnHf
116.gross margin 毛利 p[@5&_u(z
117.manufacturing overhead 制造费用 b-Z4
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118.material requisition 领料单 UDe |Sb
119.inventory-taking 存货盘点 [Cb`{
120.bond certificate 债券
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121.stock certificate 股票 {w8 NN-n
122.audit report 审计报告 'Vr$MaO
123.entity 被审计单位 "&/]@)TPz
124.addressee of the audit report 审计报告的收件人 qA:#iJ8w
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 iz~
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127.disclaimer of opinion 无法表示意见 7nVRn9Hn
128.adverse opinion 否定意见 X/;p-KX
129 Auditors‘Report审计报告 ~+H"
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130 internal audit内部审计 r,]#b[:.s|
131 public sector audit政府审计 [<,~3oRu
账项基础审计accounting number-based audit `?y
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风险导向审计方法risk-oriented audit approach M@(^AK{mU