1.audit 审计 2?9gf,U
2.attestation 1\if XJ
鉴证 koOp:7r
3.credibility (>gHfC>(lq
可信赖程度 :=,lG ou
4.audit of financial statements 财务报表审计 |(UkI?V
5.agreed-upon procedures 执行商定程序 X&bnyo P
6.high levels of assurance 高水平保证 U P e@>
7.compilation 编制 L ]Dl}z
8.reliability 可靠性 `F' >NNY
9.relevance 相关性 Kd^,N
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10.professional skepticism 职业谨慎 .s>PDzM$
11.objectivity 客观性 WH0$v#8`v
12. professional competence 专业胜任能力 # F|w_P
13.Senior/CPA-in-charge 项目经理 vKcc|#
14.audit engagement letter 业务约定书 m<e-XT
15.recurring audit 连续审计 :~dI2e\:
16.the client 委托人 dfA4OZ&
17.change CPA 更换注册会计师 t(.xEl;Ma
18.the existing CPA 现任注册会计师 `]l*H3+hg
19.the successor CPA 后任注册会计师 4l"oq"uc
20.the preceding CPA前任注册会计师 %DF-;M"8
21.issue the audit report 出具审计报告 @m(ja@YC
22.expert 专家 b:>t1S Ul
23.the board of directors 董事会 %oN5 jt
24.knowledge of the entity‘ s business 了解被审计单位情况 " ll
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25.assess material misstatement risks评估重大错报风险 *mj3 T
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #MI4 `FZ
27.a general knowledge of ————- 初步了解―――的情况 58.b@@T
28.a more knowledge of—————— 进一步了解的情况 Nh/B8:035
29.the prior year‘s working papers 以前年度工作底稿 j?cE0
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30.minutes of meeting 会议纪要 >$iQDVh!
31.business risks 经营风险 ;chz};zY
32.appropriateness 适当性 b#z{["%Zp
33.accounting estimate 会计估计 h(wu5G0C#u
34.management representations 管理层声明 V
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35.going concern assumption 持续经营假设 vd}Y$X
36.audit plan 审计计划 h oL"K
37.significant audit areas 重点审计领域 SLMnEtyTS
38.error 错误 s.uV,E*wu
39.fraud舞弊 xHY#"
40.modified or additional procedures 修改或追加审计程序 ,Z6\%:/
41.misappropriation of assets 侵占资产 zd+<1R;
42.transactions without substance 虚假交易 ;p4|M
43.unusual pressures 异常压力 0h",.
44.the suspected noncompliance 涉嫌存在违法行为 %I6c}*W
45.materialiy 重要性 MZInS:Vj
46.exceed the materiality level 超过重要性水平 tHV81F1J
47.approach the materiality level 接近重要性水平 exQU
48.an acceptably low level 可接受水平 #:n:3]t
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 EvEI5/z
50.misstatements or omissions 错报或漏报 vpl>
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51.aggregate 总计 @z1Yj"^Pm
52.subsequent events 期后事项 D4fHNk)kZ
53.adjust the financial statements 调整财务报表 .gK>O2hI
54.perform additional audit procedures 实施追加的审计程序 ES&"zjr$
55.audit risk 审计风险 QCvz| )
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 Ps!~miN|>
58.material misstatement 重大的错报 P7
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59.tolerable misstatement 可容忍错报 hs m%o\
60.the acceptable level of detection risk 可接受的检查风险 .G|9:b
61.assessed level of material misstatement risk 重大错报风险的评估水平 !xz0zT.
62.simall business 小规模企业 u= u#6%
63.accounting system 会计系统 r#CQCq
64.test of control 控制测试 K_X10/#b&
65.walk-through test 穿行测试 chr^
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66.communication 沟通 OLS. 0UEc
67.flow chart 流程图 9e*v&A2Y'
68.reperformance of internal control 重新执行 orcPKCz|"
69.audit evidence 审计证据 `78:TU~5S
70.substantive procedures 实质性程序 4)XZ'~|
71.assertions 认定 Y={_o!9
72.esistence 存在 K4\# b}P!
73.occurrence 发生 mlmp'f
74.completeness 完整性 VS{po:]A
75.rights and obligations 权利和义务 `/0S]?a.{B
76.valuation and allocation 计价和分摊 3h-C&C
77.cutoff 截止 aX'R&R
78.accuracy 准确性 @1UC9}>
79.classification 分类 ,xeJf6es
80.inspection 检查 .0b$mSV[
81.supervision of counting 监盘 nA#FGfZ{Ge
82.observation 观察 !l
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83.confirmation 函证 }c$@0x;YQ
84.computation 计算 bm+
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85.analytical procedures 分析程序 D|`I"N[<
86.vouch 核对 "`jey)&H*M
87.trace 追查 -N3fhW#)
88.audit sampling 审计抽样 &2EimP
89.error 误差 T3W?-,
90.expected error 预期误差 Pl}>
91.population 总体 ca}, tov&
92.sampling risk 抽样风险 9Rg|o CP_
93.non- sampling risk 非抽样风险 1D6F
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94.sampling unit 抽样单位 y@ 'm D*z
95.statistical sampling 统计抽样 -t:~d:
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 B?cn5
98.the risk of over reliance 信赖过度风险 >8*J ;(:W
99.the risk of incorrect rejection 误拒风险 +l "z
100. the risk of incorrect acceptance 误受风险 wInJ!1
101.working trial balance 试算平衡表 sr+Y"R
102.index and cross-referencing 索引和交叉索引 dF?:&oP]
103.cash receipt 现金收入 C{r Sq
104.cash disbursement 现金支出 #BK3CD(&
105.bank statement 银行对账单 srbU}u3VZ
106.bank reconciliation 银行存款余额调节表 ;c!}'2>vM
107.balance sheet date 资产负债表日 *C(/2
108.net realizable value 可变现净值 U;l!.mze
109.storeroom 仓库 bh9!OqK9K
110.sale invoice 销售发票 jC;^2e
111.price list 价目表 p%8v+9+h2
112.positive confirmation request 积极式询证函
yv@td+-"D
113.negative confirmation request 消极式询证函 z)Is:LhS
114.purchase requisition 请购单 &ZmHR^Flz
115.receiving report 验收报告 eB$S d
116.gross margin 毛利 |N{?LKR
%
117.manufacturing overhead 制造费用 bP4<q?FKcN
118.material requisition 领料单 ^+hqGu]M
119.inventory-taking 存货盘点 Vh WF(*
120.bond certificate 债券 yO7xAb
121.stock certificate 股票 _Py/,Ks.q
122.audit report 审计报告 'DB4po.
123.entity 被审计单位 u0)~Im,X
124.addressee of the audit report 审计报告的收件人 J
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125.unqualified opinion 无保留意见 OqaVp/,
126.qualified opinion 保留意见 uEK9
127.disclaimer of opinion 无法表示意见 a<W[???m/M
128.adverse opinion 否定意见 w _*|u
129 Auditors‘Report审计报告 errT7&@,A
130 internal audit内部审计 zPC&p{S>
131 public sector audit政府审计 :KJG3j?
账项基础审计accounting number-based audit fc~6/
风险导向审计方法risk-oriented audit approach 80p? qe