1.audit 审计 xl,ryc3J
2.attestation t}~UYG(h~
鉴证 aj
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3.credibility .1{l[[= W
可信赖程度 Eu4 &-i
4.audit of financial statements 财务报表审计 ,J&9kYz
5.agreed-upon procedures 执行商定程序 AqqHD=Yp
6.high levels of assurance 高水平保证 uY]T:UVk
7.compilation 编制 `I#`:hj
8.reliability 可靠性 aaT5u14%
9.relevance 相关性 {2EMz|&8
10.professional skepticism 职业谨慎 ZPvf-PqJl
11.objectivity 客观性 }AJ L,Q7q
12. professional competence 专业胜任能力 j%WY ,2P
13.Senior/CPA-in-charge 项目经理 rKT)!o'
14.audit engagement letter 业务约定书 3a^)u-9,x
15.recurring audit 连续审计 }<&d]N
16.the client 委托人 O]bKNA.5
17.change CPA 更换注册会计师 70=(.[^+
18.the existing CPA 现任注册会计师 T]uKH29.%
19.the successor CPA 后任注册会计师 +`Fb_m)f
20.the preceding CPA前任注册会计师 2`E!| X
21.issue the audit report 出具审计报告 gs fhH0
22.expert 专家 %l;*I?0H
23.the board of directors 董事会 ` yYvYc
24.knowledge of the entity‘ s business 了解被审计单位情况 zb?kpd}r
25.assess material misstatement risks评估重大错报风险 _aY.
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 Uuz?8/w}
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27.a general knowledge of ————- 初步了解―――的情况 j-6v2MH
28.a more knowledge of—————— 进一步了解的情况 5QOZ%9E&M
29.the prior year‘s working papers 以前年度工作底稿 Pt(tRH B
30.minutes of meeting 会议纪要 }_]As}E
31.business risks 经营风险 /3F<=zi kO
32.appropriateness 适当性 3A d*,>!
33.accounting estimate 会计估计 mYzcVhV
34.management representations 管理层声明 zsQF,7/}B
35.going concern assumption 持续经营假设 *w|iu^G
36.audit plan 审计计划 8F)=n \
37.significant audit areas 重点审计领域 "*t6t4/Q
38.error 错误 "vsjen.K>
39.fraud舞弊 s&0*'^'O[S
40.modified or additional procedures 修改或追加审计程序 u]0!|Jd0
41.misappropriation of assets 侵占资产 L\YZT|
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42.transactions without substance 虚假交易 $YP
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43.unusual pressures 异常压力 J+iX,X
44.the suspected noncompliance 涉嫌存在违法行为 j
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45.materialiy 重要性 \QiqcD9Y
46.exceed the materiality level 超过重要性水平 GBW 7Y
47.approach the materiality level 接近重要性水平 soDfi-2o3
48.an acceptably low level 可接受水平 RW)k_#%=
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 t"tNtLI
50.misstatements or omissions 错报或漏报 =/m}rcDN
51.aggregate 总计 eWw y28t
52.subsequent events 期后事项 =uS8>.Qj
53.adjust the financial statements 调整财务报表 sI$:V7/!
54.perform additional audit procedures 实施追加的审计程序 1&} G+y
55.audit risk 审计风险 0O_E\- =
56.detection risk 检查风险 5uzpTNAMM1
57.inappropriate audit opinion 不适当的审计意见 v3Eo@,-
58.material misstatement 重大的错报 bu;vpNa
59.tolerable misstatement 可容忍错报 N]*!8
60.the acceptable level of detection risk 可接受的检查风险 4">84,-N
61.assessed level of material misstatement risk 重大错报风险的评估水平 >|(WS.n 3C
62.simall business 小规模企业 uQ-WTz|*
63.accounting system 会计系统 C>M6&=
64.test of control 控制测试 '&+Z ,
65.walk-through test 穿行测试 \/pV
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66.communication 沟通 ?fm2qrV@fp
67.flow chart 流程图 b\H/-7<
68.reperformance of internal control 重新执行 H_v/}DEG
69.audit evidence 审计证据 i;gw=Be
70.substantive procedures 实质性程序 2~+'vi
71.assertions 认定 +h9`I/R
72.esistence 存在 O'Vh{JHf
73.occurrence 发生 bl6':m+
74.completeness 完整性 [
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75.rights and obligations 权利和义务 zR_9D}
76.valuation and allocation 计价和分摊 m21QN9(i%
77.cutoff 截止 ,80jMs
78.accuracy 准确性 _ak.G=
79.classification 分类 ~y( ,EO
80.inspection 检查 9*"[pt+tA
81.supervision of counting 监盘 ':9%3Wq]j
82.observation 观察 eYPt
83.confirmation 函证 \;4L~_2$q
84.computation 计算 9_I[o.q
85.analytical procedures 分析程序 ytuWT,u
86.vouch 核对 [J(@$Q
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87.trace 追查 5VCMpy
88.audit sampling 审计抽样 `\4 RFr$
89.error 误差 =P@M&Yy'
90.expected error 预期误差 +ytT)S
91.population 总体 \k2C 5f
92.sampling risk 抽样风险 $sB48LJuU'
93.non- sampling risk 非抽样风险 /TR"\xQF
94.sampling unit 抽样单位 h Kp,4D>2_
95.statistical sampling 统计抽样 ljaAB+
96.tolerable error 可容忍误差 h+ `J=a|\
97.the risk of under reliance 信赖不足风险 Off: ~
98.the risk of over reliance 信赖过度风险 QH~8
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99.the risk of incorrect rejection 误拒风险 *+4>iL*:
100. the risk of incorrect acceptance 误受风险 z/Mhu{ttL
101.working trial balance 试算平衡表 0
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102.index and cross-referencing 索引和交叉索引 W
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103.cash receipt 现金收入 I\F=s-VVY
104.cash disbursement 现金支出 _ d(Ks9
105.bank statement 银行对账单 ]DL>
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106.bank reconciliation 银行存款余额调节表 #]N&6ngJ
107.balance sheet date 资产负债表日 Q}k_#w
108.net realizable value 可变现净值 dd
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109.storeroom 仓库 W? 6
110.sale invoice 销售发票 vh:UXE lm
111.price list 价目表 oK(W)[u
112.positive confirmation request 积极式询证函 &j
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113.negative confirmation request 消极式询证函 q^T&A[hMPx
114.purchase requisition 请购单 8O;rp(N.n
115.receiving report 验收报告 ?()E5 4y
116.gross margin 毛利 )KTWLr;
117.manufacturing overhead 制造费用 O
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118.material requisition 领料单 A+bubH,
119.inventory-taking 存货盘点 f0fqDmn
120.bond certificate 债券 D;
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121.stock certificate 股票 *6\`A!C
122.audit report 审计报告 Nsy9
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123.entity 被审计单位 s/p>30Fg
124.addressee of the audit report 审计报告的收件人 d/-]y:`f`
125.unqualified opinion 无保留意见 sL[(cX?;2
126.qualified opinion 保留意见 E}CqVuU
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127.disclaimer of opinion 无法表示意见 +lf@O&w
128.adverse opinion 否定意见 C>(M+qXL+
129 Auditors‘Report审计报告 zxynEdO
130 internal audit内部审计 {H7$uiq3:B
131 public sector audit政府审计 dM@k(9|
账项基础审计accounting number-based audit hnfrn
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风险导向审计方法risk-oriented audit approach CH R?i1e