1.audit 审计 Rxpn~QQ
2.attestation &Jc_Fc(M
鉴证 D8K-K]W@
3.credibility 4tA_YIv
可信赖程度 ^[:9fs
4.audit of financial statements 财务报表审计 |Q~cX!;
5.agreed-upon procedures 执行商定程序 w [>;a.$
6.high levels of assurance 高水平保证 qgt[ ~i*
7.compilation 编制 kW3E =pr
8.reliability 可靠性 _hf4A8ak
9.relevance 相关性 {aKqXL[UP
10.professional skepticism 职业谨慎 b}ODWdJ
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11.objectivity 客观性 qKS;x@
12. professional competence 专业胜任能力 =?0lA_
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13.Senior/CPA-in-charge 项目经理 fr6^nDY
14.audit engagement letter 业务约定书 zkM"cb13q/
15.recurring audit 连续审计 u?ek|%Ok
16.the client 委托人 ~iBgw&Y
17.change CPA 更换注册会计师 FaTa(3$%
18.the existing CPA 现任注册会计师 BI[JATZG
19.the successor CPA 后任注册会计师 U09.Y
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 n#Dv2 E=6
22.expert 专家 &>WWzikB*
23.the board of directors 董事会 }n,Z
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24.knowledge of the entity‘ s business 了解被审计单位情况 bte~c
25.assess material misstatement risks评估重大错报风险 XhzGLYb~I`
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6Sj6i^"
27.a general knowledge of ————- 初步了解―――的情况 -a Gcf]6
28.a more knowledge of—————— 进一步了解的情况 I<b?vR 'F
29.the prior year‘s working papers 以前年度工作底稿 R$kpiqK
30.minutes of meeting 会议纪要 Q~D`cc|]
31.business risks 经营风险 |iFVh$N
32.appropriateness 适当性 | aQ"3d
33.accounting estimate 会计估计 xZ5M/YSyG
34.management representations 管理层声明 Z[!d*O%R_
35.going concern assumption 持续经营假设 Gnm4gF!BI
36.audit plan 审计计划 WnFG{S{s
37.significant audit areas 重点审计领域 ChryJRuwv5
38.error 错误 @xsP5je]
39.fraud舞弊 .ujT!{>v/
40.modified or additional procedures 修改或追加审计程序 Q "r_!f
41.misappropriation of assets 侵占资产 ?{"mP 'dD
42.transactions without substance 虚假交易 Nb2Qp
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43.unusual pressures 异常压力 zboF
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44.the suspected noncompliance 涉嫌存在违法行为 5y2?
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45.materialiy 重要性 h~U02"$
46.exceed the materiality level 超过重要性水平 ek aFN
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47.approach the materiality level 接近重要性水平 Vpfp}pL
48.an acceptably low level 可接受水平 C) QKPT
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 8 S`9dSc
50.misstatements or omissions 错报或漏报 /e\{
51.aggregate 总计 7DW]JK l
52.subsequent events 期后事项 pqM~l&
53.adjust the financial statements 调整财务报表 3XiO@jzre
54.perform additional audit procedures 实施追加的审计程序 "i.r@<)S
55.audit risk 审计风险 d
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56.detection risk 检查风险 9n]|PEoAB
57.inappropriate audit opinion 不适当的审计意见 bok.j
58.material misstatement 重大的错报 O/%< }3Sq
59.tolerable misstatement 可容忍错报 PMs z`
60.the acceptable level of detection risk 可接受的检查风险 \ A1uhHP!
61.assessed level of material misstatement risk 重大错报风险的评估水平 Mkp/0|Q*
62.simall business 小规模企业 /il@`w;G
63.accounting system 会计系统 WE}
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64.test of control 控制测试 ;cQW sTfT
65.walk-through test 穿行测试 .o%^'m"=D[
66.communication 沟通 gV1[
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67.flow chart 流程图 V=I"-k}RL
68.reperformance of internal control 重新执行 :vx$vZb
69.audit evidence 审计证据 z@s5m
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70.substantive procedures 实质性程序 n;HHogA
71.assertions 认定 y #f
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72.esistence 存在 |9xI_(+{kP
73.occurrence 发生 ~jU/<~s
74.completeness 完整性 =+5,B\~q@C
75.rights and obligations 权利和义务 "}WJd$
76.valuation and allocation 计价和分摊 @ufo$?D
77.cutoff 截止 p]D]:
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78.accuracy 准确性 x"kjs.d7[<
79.classification 分类 w"m+~).U
80.inspection 检查 c97{Pu
81.supervision of counting 监盘 VO3pm6r5
82.observation 观察 =*BIB5
83.confirmation 函证 pnyWcrBf
84.computation 计算 ;^
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85.analytical procedures 分析程序 idc`p?XP
86.vouch 核对 MmPU7Nl%X
87.trace 追查 5cr(S~Q;
88.audit sampling 审计抽样 ,:Jus
89.error 误差 {3a&1'a0g
90.expected error 预期误差 %z]U LEYrZ
91.population 总体 +
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92.sampling risk 抽样风险 QB!~Wh
93.non- sampling risk 非抽样风险 Mk<Vydds
94.sampling unit 抽样单位 HysS_/t~
95.statistical sampling 统计抽样 ->z54 T
96.tolerable error 可容忍误差 F~#zxwd
97.the risk of under reliance 信赖不足风险 g]@(E
98.the risk of over reliance 信赖过度风险 mM.*b@d-
99.the risk of incorrect rejection 误拒风险 <>xJn{f0c
100. the risk of incorrect acceptance 误受风险 5
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101.working trial balance 试算平衡表 [sV"ws
102.index and cross-referencing 索引和交叉索引 })xp%<`
103.cash receipt 现金收入 hD,:w%M
104.cash disbursement 现金支出 0Q,g7K<d
105.bank statement 银行对账单 "eWk#/
106.bank reconciliation 银行存款余额调节表 a?}
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107.balance sheet date 资产负债表日 :,;K>l^U
108.net realizable value 可变现净值 nZ1zJpBmI
109.storeroom 仓库 'mCe=Y
110.sale invoice 销售发票 `J<*9dq%
111.price list 价目表 M$4k;
112.positive confirmation request 积极式询证函 !1T\cS#1%
113.negative confirmation request 消极式询证函 'AGto'Yy;
114.purchase requisition 请购单 N/YWb y=H
115.receiving report 验收报告 0<"k8
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116.gross margin 毛利 gXT9 r' k
117.manufacturing overhead 制造费用 _cTh#t ^
118.material requisition 领料单 {_N,=DQ!
119.inventory-taking 存货盘点 HjvCujJ
120.bond certificate 债券 ( m\$hX
121.stock certificate 股票 _iKq~\v2
122.audit report 审计报告 exh/CK4;
123.entity 被审计单位 3uU]kD^
124.addressee of the audit report 审计报告的收件人 h2z_,`iS7
125.unqualified opinion 无保留意见 (@X~VACT
126.qualified opinion 保留意见 \}6;Kf}\
127.disclaimer of opinion 无法表示意见 H>Q%"|
128.adverse opinion 否定意见 ;Mm7n12z C
129 Auditors‘Report审计报告 ^m#-9-
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130 internal audit内部审计 i"zuil
131 public sector audit政府审计 -U~
账项基础审计accounting number-based audit ,y4I[[
风险导向审计方法risk-oriented audit approach /-zXM;h