1.audit 审计 sC=fXCGW\p
2.attestation v3vQfcxR
鉴证
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3.credibility $stBB
可信赖程度 iEJY[P1
4.audit of financial statements 财务报表审计 tL!R^Tf
5.agreed-upon procedures 执行商定程序 jml
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6.high levels of assurance 高水平保证 (t\
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7.compilation 编制 p+F{iMC
8.reliability 可靠性 JWuF ?<+k
9.relevance 相关性 [N-t6Z*
10.professional skepticism 职业谨慎 ATb[/=hP<R
11.objectivity 客观性 xxN=,p
12. professional competence 专业胜任能力 -`o22G3w
13.Senior/CPA-in-charge 项目经理 rz
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14.audit engagement letter 业务约定书 i!!1^DMrw
15.recurring audit 连续审计 Xt!%W
16.the client 委托人 Ew|VDD(.
17.change CPA 更换注册会计师 DgQw9`WA
18.the existing CPA 现任注册会计师 LS=HX~5C
19.the successor CPA 后任注册会计师 dsh S+d
20.the preceding CPA前任注册会计师 y~cDWD<h
21.issue the audit report 出具审计报告 1~HR;cTv=
22.expert 专家 +Xg]@IS-eg
23.the board of directors 董事会 nz=X/J6
24.knowledge of the entity‘ s business 了解被审计单位情况 >%~%O`+
25.assess material misstatement risks评估重大错报风险 Yb<t~jm
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3O:gZRxK
27.a general knowledge of ————- 初步了解―――的情况 `n#
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28.a more knowledge of—————— 进一步了解的情况 l }i
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29.the prior year‘s working papers 以前年度工作底稿 b@yGa%Gz@
30.minutes of meeting 会议纪要 Q[+o\{ O
31.business risks 经营风险 lUR7zrwJ]o
32.appropriateness 适当性
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33.accounting estimate 会计估计 )9L:^i6
34.management representations 管理层声明 |G5Me
35.going concern assumption 持续经营假设 k8}*b&+{vz
36.audit plan 审计计划 MMpGI^x!-X
37.significant audit areas 重点审计领域 4EO,9#0
38.error 错误 U/e$.K3v
39.fraud舞弊 wi]F\ q"Y^
40.modified or additional procedures 修改或追加审计程序 _IA@X. )?
41.misappropriation of assets 侵占资产 AQ>8] `e`
42.transactions without substance 虚假交易 ~
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43.unusual pressures 异常压力 MMMuT^X
44.the suspected noncompliance 涉嫌存在违法行为 c teUKK.|)
45.materialiy 重要性 (qDu|S3P
46.exceed the materiality level 超过重要性水平 V'";u?h#S
47.approach the materiality level 接近重要性水平 J~6-}z
48.an acceptably low level 可接受水平 JY+ N+c\
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 Hq{i-z+
50.misstatements or omissions 错报或漏报 5/:BtlFx
51.aggregate 总计 Wgt[ACioN
52.subsequent events 期后事项 8u,f<XHi"a
53.adjust the financial statements 调整财务报表 !18M!8Xea
54.perform additional audit procedures 实施追加的审计程序 R).?lnS
55.audit risk 审计风险 A{5^A)$
56.detection risk 检查风险 0u]!C"VX
57.inappropriate audit opinion 不适当的审计意见 ]vJ]
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58.material misstatement 重大的错报 ,Qgxf';+$
59.tolerable misstatement 可容忍错报 5$,dpLbL
60.the acceptable level of detection risk 可接受的检查风险 W?5u O
61.assessed level of material misstatement risk 重大错报风险的评估水平 *Txt`z[|
62.simall business 小规模企业 Ut;,Z
63.accounting system 会计系统 #PzRhanX
64.test of control 控制测试 bp06xHMu
65.walk-through test 穿行测试 q1Ja*=r
66.communication 沟通 TwlrncK*
67.flow chart 流程图 ?N
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68.reperformance of internal control 重新执行 Vf67gux
69.audit evidence 审计证据 B?qLXRv
70.substantive procedures 实质性程序 Pd99vq/
71.assertions 认定 fZqMznF
72.esistence 存在 )Q_^f'4
73.occurrence 发生 d]JiJgfa%
74.completeness 完整性 ;+%(@C51GE
75.rights and obligations 权利和义务 w`kn!k8
76.valuation and allocation 计价和分摊 N|n"JKw)
77.cutoff 截止 V^a]@GK:
78.accuracy 准确性 x
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79.classification 分类 6]=$c<.&
80.inspection 检查 Gz]p2KBg
81.supervision of counting 监盘 XwKB+Yj0
82.observation 观察 SH"e x,=
83.confirmation 函证 ,k*g`OTW
84.computation 计算 '!)|;qe
85.analytical procedures 分析程序 R^`# xQ
86.vouch 核对 7V6gT}R
87.trace 追查 ggr\nY
88.audit sampling 审计抽样 bk@F/KqL
89.error 误差 GXV<fc"1
90.expected error 预期误差 UN7>c0B
91.population 总体 1}A1P&2>
92.sampling risk 抽样风险 481SDG[b
93.non- sampling risk 非抽样风险 }B{bM<dF
94.sampling unit 抽样单位 #
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95.statistical sampling 统计抽样 eIEr\X4\~~
96.tolerable error 可容忍误差 UenB4
97.the risk of under reliance 信赖不足风险 y$=$Yc&Ub
98.the risk of over reliance 信赖过度风险 J2\%rb,
99.the risk of incorrect rejection 误拒风险 (nWi9(}J
100. the risk of incorrect acceptance 误受风险 LTGKs
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101.working trial balance 试算平衡表 VCzmTnD
102.index and cross-referencing 索引和交叉索引 vf=b5s(7Q
103.cash receipt 现金收入 :wn9bCom?M
104.cash disbursement 现金支出 ;++CMTza]
105.bank statement 银行对账单 iXp*G52
106.bank reconciliation 银行存款余额调节表 wb@TYvDt
107.balance sheet date 资产负债表日 Mqu>#lL
108.net realizable value 可变现净值 1+1Z]!nG#!
109.storeroom 仓库 Xx~ za{p
110.sale invoice 销售发票 R;2tb7 o
111.price list 价目表 Rf)lFi
112.positive confirmation request 积极式询证函 | |=q"h3(
113.negative confirmation request 消极式询证函 !,f{I5/
114.purchase requisition 请购单 ;A~efC^<
115.receiving report 验收报告 r=Up-(j
116.gross margin 毛利 |5o0N8!b[
117.manufacturing overhead 制造费用 cO9aT
118.material requisition 领料单 8lAs~c
119.inventory-taking 存货盘点 2!Ip!IQ:
120.bond certificate 债券 y8=(k}=3
121.stock certificate 股票 Q;]g9T[)
122.audit report 审计报告 Bnju_)U5)
123.entity 被审计单位 Tx)X\&ij&
124.addressee of the audit report 审计报告的收件人 P`JO6O:&
125.unqualified opinion 无保留意见 l+e L:C!
126.qualified opinion 保留意见 XH_XGzBQS
127.disclaimer of opinion 无法表示意见 =|)W#x9=
128.adverse opinion 否定意见 8!a6)Zeux
129 Auditors‘Report审计报告 1Ner1EKGp
130 internal audit内部审计 &/K:zWk3mx
131 public sector audit政府审计 NdpcfZq
账项基础审计accounting number-based audit qJY'"_Q{
风险导向审计方法risk-oriented audit approach Lq#>N_72W0