1.audit 审计 BMp'
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2.attestation ((M,6Q}
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3.credibility gT}H B.
可信赖程度 {B$CqsvJ
4.audit of financial statements 财务报表审计 #`Su3~T=S
5.agreed-upon procedures 执行商定程序 & SXw=;B
6.high levels of assurance 高水平保证 fJFNS
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7.compilation 编制 c=sV"r?
8.reliability 可靠性 OZ`cE5"i
9.relevance 相关性 ,_V V;P
10.professional skepticism 职业谨慎 :82T!
11.objectivity 客观性 n|5\Q
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 yZlT#^$\
14.audit engagement letter 业务约定书 @a
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15.recurring audit 连续审计 #A)V
16.the client 委托人 CCTU-Xz/
17.change CPA 更换注册会计师 dGZie.Zx
18.the existing CPA 现任注册会计师 :1 +Aj
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19.the successor CPA 后任注册会计师 t$BjJ -G
20.the preceding CPA前任注册会计师 _H$Lu4b)N
21.issue the audit report 出具审计报告 :8b'HhjM
22.expert 专家 G)vNMl
23.the board of directors 董事会 )^:H{1'
24.knowledge of the entity‘ s business 了解被审计单位情况 s^u Y
25.assess material misstatement risks评估重大错报风险 66val"^W
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 12`u[O}\}-
27.a general knowledge of ————- 初步了解―――的情况 ;L-=z]IR,
28.a more knowledge of—————— 进一步了解的情况 l>6tEOXt
29.the prior year‘s working papers 以前年度工作底稿 J[}H^FR
30.minutes of meeting 会议纪要 (Yewd/T
31.business risks 经营风险 \ eHOHHAGW
32.appropriateness 适当性 SVU>q:ab
33.accounting estimate 会计估计 MCN>3/81
34.management representations 管理层声明 (3n "a'
35.going concern assumption 持续经营假设 :FAPH8]
36.audit plan 审计计划 uw mN!!TS
37.significant audit areas 重点审计领域 4 OPY
38.error 错误 ~& -h5=3
39.fraud舞弊 xQs
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40.modified or additional procedures 修改或追加审计程序 |k.'w<6mb9
41.misappropriation of assets 侵占资产 0? {ADQz
42.transactions without substance 虚假交易 +bumWOQ'
43.unusual pressures 异常压力 ]\*^G@HA2
44.the suspected noncompliance 涉嫌存在违法行为 .n<vhLDQn
45.materialiy 重要性 2^r~->
46.exceed the materiality level 超过重要性水平 F
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47.approach the materiality level 接近重要性水平 =MNp;
48.an acceptably low level 可接受水平 9c^ ,v_W@
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 &%OY"Y~bI!
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 /8Gd
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52.subsequent events 期后事项 ggDT5hb
53.adjust the financial statements 调整财务报表 }`qAb/Ov
54.perform additional audit procedures 实施追加的审计程序 J,}h{-Xy`
55.audit risk 审计风险 y_m+&Oe
56.detection risk 检查风险 SAP/jD$5]>
57.inappropriate audit opinion 不适当的审计意见 gPd
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58.material misstatement 重大的错报 Y4k2=w:D
59.tolerable misstatement 可容忍错报 5Zq
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60.the acceptable level of detection risk 可接受的检查风险 C|ZPnm>f30
61.assessed level of material misstatement risk 重大错报风险的评估水平 $a_y-lY
62.simall business 小规模企业 XPd mz !,b
63.accounting system 会计系统 5/"$_7"{a
64.test of control 控制测试 C8m 9H8Qm
65.walk-through test 穿行测试 $toTMah
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66.communication 沟通 d{YvdN9d
67.flow chart 流程图 W,4!"*+
68.reperformance of internal control 重新执行 kY)Vr3uGA
69.audit evidence 审计证据 x;~:p;]J2F
70.substantive procedures 实质性程序 J*;RL`
71.assertions 认定 ofB:7
72.esistence 存在 J?o
73.occurrence 发生 ovKM;cRs/
74.completeness 完整性 .!3e$mhV
75.rights and obligations 权利和义务 C:B 7%<
76.valuation and allocation 计价和分摊 !v}TRGX
77.cutoff 截止 PYCN3s#Gi
78.accuracy 准确性 >pF* unC;
79.classification 分类 ?tLApy^`?
80.inspection 检查 Sgi`&;PF
81.supervision of counting 监盘 httywa^
82.observation 观察 }Ulxt:}
83.confirmation 函证 !Se0&Ob
84.computation 计算 AR[m+E
85.analytical procedures 分析程序 Z|t=t
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86.vouch 核对 b1C)@gl !Z
87.trace 追查 SA TX_
88.audit sampling 审计抽样 p!pf2}6Fd
89.error 误差 $7q3[skH
90.expected error 预期误差 Mq\=pxC@
91.population 总体 Cx TAd[az
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 z$Jm1l
94.sampling unit 抽样单位 n{gEIUo#
95.statistical sampling 统计抽样 6ld4'oM
96.tolerable error 可容忍误差 phy}Hk/
97.the risk of under reliance 信赖不足风险 JV~
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98.the risk of over reliance 信赖过度风险 NzT
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99.the risk of incorrect rejection 误拒风险 (4FVemgy
100. the risk of incorrect acceptance 误受风险 e"hfeNphz
101.working trial balance 试算平衡表 %0GwO%h},
102.index and cross-referencing 索引和交叉索引 6=f)3!=
103.cash receipt 现金收入 3X gJZ
104.cash disbursement 现金支出
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105.bank statement 银行对账单 W9?*
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106.bank reconciliation 银行存款余额调节表 !+SL=xy!{
107.balance sheet date 资产负债表日 cKVFykwM
108.net realizable value 可变现净值 mG1~rI
109.storeroom 仓库 M/ 64`lcb
110.sale invoice 销售发票 a&'9[9E1
111.price list 价目表 T<n`i~~
112.positive confirmation request 积极式询证函 uU^DYgs
113.negative confirmation request 消极式询证函 <@Q27oEuA
114.purchase requisition 请购单 h`6 (Oo|
115.receiving report 验收报告 Z
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116.gross margin 毛利 |S!RQ-CF
117.manufacturing overhead 制造费用 o898pg
118.material requisition 领料单 VukbvBWPN
119.inventory-taking 存货盘点 'J?{/O ^
120.bond certificate 债券 ek&~A0k_o
121.stock certificate 股票 33
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122.audit report 审计报告 YYT;a$GTo
123.entity 被审计单位 'APx
124.addressee of the audit report 审计报告的收件人 S/E&&{`ls
125.unqualified opinion 无保留意见 .?u<|4jE6
126.qualified opinion 保留意见 ~9]vd|
127.disclaimer of opinion 无法表示意见 LGhK)]:
128.adverse opinion 否定意见 c4AJ`f.5
129 Auditors‘Report审计报告 K$Bv4_|x
130 internal audit内部审计 #&.Znk:@.f
131 public sector audit政府审计 HR-'8?)R.A
账项基础审计accounting number-based audit >J;TtNE:
风险导向审计方法risk-oriented audit approach A}lxJ5h0