1.audit 审计 k_ywwkG9lU
2.attestation L F } d
鉴证 )tnbl"0
3.credibility YOj&1ymBZ
可信赖程度 ] $r].,&
4.audit of financial statements 财务报表审计 cofdDHXfQI
5.agreed-upon procedures 执行商定程序 ?6{g7S%
6.high levels of assurance 高水平保证 ?6hd(^
7.compilation 编制 gIusp917
8.reliability 可靠性 DwZRx@
9.relevance 相关性 |WEl5 bNc3
10.professional skepticism 职业谨慎 G%;>_E
11.objectivity 客观性 \E<Qi3W>*
12. professional competence 专业胜任能力 zy nX9t
13.Senior/CPA-in-charge 项目经理 hayJgkZ'
14.audit engagement letter 业务约定书 {"%a-*@%
15.recurring audit 连续审计 @"1Z;.S8V
16.the client 委托人 c@"FV,L>
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 &vt)7[
19.the successor CPA 后任注册会计师 1X5Yp |Ho
20.the preceding CPA前任注册会计师 EhM=wfGKw
21.issue the audit report 出具审计报告 >]ZE<.
22.expert 专家 Us!ZQ#pP
23.the board of directors 董事会 80'@+AD
24.knowledge of the entity‘ s business 了解被审计单位情况 ~cfXEjE6
25.assess material misstatement risks评估重大错报风险 :KA)4[#;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 $/tj
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27.a general knowledge of ————- 初步了解―――的情况 Z]oGE@!
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28.a more knowledge of—————— 进一步了解的情况 WFFQxd|Z
29.the prior year‘s working papers 以前年度工作底稿 0B!(i.w
30.minutes of meeting 会议纪要 kWVk^,
31.business risks 经营风险 sQkijo.
32.appropriateness 适当性 I`rN+c:
33.accounting estimate 会计估计 (dD7"zQ
34.management representations 管理层声明 sxph#E%
35.going concern assumption 持续经营假设 vmrs(k "d#
36.audit plan 审计计划 unew
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37.significant audit areas 重点审计领域 ~;H,cPvrEg
38.error 错误 US(RWXyg
39.fraud舞弊 /|i*'6*
40.modified or additional procedures 修改或追加审计程序 2IRARZ,3
41.misappropriation of assets 侵占资产 qHdUnW
42.transactions without substance 虚假交易 f!R7v|jP
43.unusual pressures 异常压力 5N%d Les
44.the suspected noncompliance 涉嫌存在违法行为 *fIn<Cc
45.materialiy 重要性 oYTLC@98}
46.exceed the materiality level 超过重要性水平 @6tczU}ak
47.approach the materiality level 接近重要性水平 3di;lzGq
48.an acceptably low level 可接受水平 %=9o'Y,4
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 e98QT9
50.misstatements or omissions 错报或漏报 UH}lKc=t
51.aggregate 总计
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52.subsequent events 期后事项 !#W>x49}
53.adjust the financial statements 调整财务报表 f
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54.perform additional audit procedures 实施追加的审计程序 jOrfI-&.G
55.audit risk 审计风险 buN@O7\
56.detection risk 检查风险 SO(BkxV@
57.inappropriate audit opinion 不适当的审计意见 F0z7".)
58.material misstatement 重大的错报 l5Ko9CG
59.tolerable misstatement 可容忍错报 8a)Brl}u
60.the acceptable level of detection risk 可接受的检查风险 fxoEK}TM
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 5R~M@
63.accounting system 会计系统 x[0hY0 ?[M
64.test of control 控制测试 {}k3nJfE
65.walk-through test 穿行测试 OZe&p
66.communication 沟通 .24z+|j
67.flow chart 流程图 -V}xvSVg
68.reperformance of internal control 重新执行 _.V5-iN
69.audit evidence 审计证据 e1h7~ j
70.substantive procedures 实质性程序 d4 \
71.assertions 认定 +~iiy;i(
72.esistence 存在 .!0Rh9yyl
73.occurrence 发生 jQ3dLctn
74.completeness 完整性 kBcTXl
75.rights and obligations 权利和义务 ?{aJ#w
76.valuation and allocation 计价和分摊 b3R(O|
77.cutoff 截止 d]O:VghY\
78.accuracy 准确性 h+j^VsP zB
79.classification 分类 E] /2u3p
80.inspection 检查 cxSHSv1;
81.supervision of counting 监盘 XWS]4MB+vm
82.observation 观察 ud5}jyJ
83.confirmation 函证 CZu=/8?
84.computation 计算 ;#9?3Os
85.analytical procedures 分析程序 1~K'r&
86.vouch 核对 "IzAvKPM
87.trace 追查 )AkBo
88.audit sampling 审计抽样 T5zS3O
89.error 误差 gs3(B/";c
90.expected error 预期误差 v9Ii8{ca|
91.population 总体 `MPR-"Z6
92.sampling risk 抽样风险 ]-{fr+
93.non- sampling risk 非抽样风险 ~&T U
94.sampling unit 抽样单位 G6a 2]
95.statistical sampling 统计抽样 bS~Y_]B
96.tolerable error 可容忍误差 8}:$=n4&
97.the risk of under reliance 信赖不足风险 _3 oo%?}
98.the risk of over reliance 信赖过度风险 *6AV^^
99.the risk of incorrect rejection 误拒风险 s) U1U6O
100. the risk of incorrect acceptance 误受风险 K=0xR*ll5
101.working trial balance 试算平衡表 $RY-yKmi
102.index and cross-referencing 索引和交叉索引 cb]X27uww
103.cash receipt 现金收入 y@I9>}"y
104.cash disbursement 现金支出 77[TqRLf
105.bank statement 银行对账单 7afG4
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106.bank reconciliation 银行存款余额调节表 +vxf_*0;
107.balance sheet date 资产负债表日 {c_bNYoE
108.net realizable value 可变现净值 sGhw23
109.storeroom 仓库 _d3Z~cH
110.sale invoice 销售发票 I@Hx
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111.price list 价目表 K 'l-6JY-
112.positive confirmation request 积极式询证函 b5=|1SjR
113.negative confirmation request 消极式询证函 T})q/oUqK
114.purchase requisition 请购单 ]R)wBug
115.receiving report 验收报告 ;a1DIUm'
116.gross margin 毛利 W7uX
117.manufacturing overhead 制造费用 qsoq1u,?
118.material requisition 领料单 zX*5yNd
119.inventory-taking 存货盘点 ;.sYE/ZVi
120.bond certificate 债券 z*jaA;#
121.stock certificate 股票 h'&<A_C-7
122.audit report 审计报告 J?J4<l9
123.entity 被审计单位 X[dfms;H
124.addressee of the audit report 审计报告的收件人 ,P}7e)3
125.unqualified opinion 无保留意见 rrRv 7J&Q
126.qualified opinion 保留意见 oX:&;KA
127.disclaimer of opinion 无法表示意见 hO$Gx*e$
128.adverse opinion 否定意见 IKP_%R8.
129 Auditors‘Report审计报告 [q!]
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130 internal audit内部审计 2@Yu:|d4U
131 public sector audit政府审计 ,}'8.
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账项基础审计accounting number-based audit F*J1w|)F0
风险导向审计方法risk-oriented audit approach pp(09y`]