1.audit 审计 RS9mAeX4h
2.attestation syB.Z-Cpd
鉴证 2
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3.credibility l0@+&Xj
可信赖程度 i8+[-mh
4.audit of financial statements 财务报表审计 cwC-)#R']
5.agreed-upon procedures 执行商定程序 *L+)R*|:&
6.high levels of assurance 高水平保证 n~C!PXE
7.compilation 编制 12y+g5b
8.reliability 可靠性 {<#~Ya-
9.relevance 相关性
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10.professional skepticism 职业谨慎 '\4 @
11.objectivity 客观性 $9Pscu bM4
12. professional competence 专业胜任能力 =ec"G
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13.Senior/CPA-in-charge 项目经理 79G& 0 P\
14.audit engagement letter 业务约定书 Y!*F-v@
15.recurring audit 连续审计 tZ*z.3
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16.the client 委托人 M9dOLM.
17.change CPA 更换注册会计师 p)y'a+|7
18.the existing CPA 现任注册会计师 E(/M?>t-
19.the successor CPA 后任注册会计师 xp;CYr"1}
20.the preceding CPA前任注册会计师 P8\bi"iiN
21.issue the audit report 出具审计报告 t/Y)% N
22.expert 专家 Ow f:Kife
23.the board of directors 董事会 z]33_[G1U
24.knowledge of the entity‘ s business 了解被审计单位情况 {wy#HYhv
25.assess material misstatement risks评估重大错报风险 m{{
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (n
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27.a general knowledge of ————- 初步了解―――的情况 KoF_G[m
28.a more knowledge of—————— 进一步了解的情况 PZE{-TM?W
29.the prior year‘s working papers 以前年度工作底稿 `p\@b~GM
30.minutes of meeting 会议纪要 &vHfuM`
31.business risks 经营风险 V0/O
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32.appropriateness 适当性 qdY*y&}"J
33.accounting estimate 会计估计 iW$f1=
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34.management representations 管理层声明 ,3p$Z
35.going concern assumption 持续经营假设 RM `zxFn
36.audit plan 审计计划 \$[;
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37.significant audit areas 重点审计领域 YfZ96C[a
38.error 错误 `;BpdG(m
39.fraud舞弊 ^!yJ;'H\
40.modified or additional procedures 修改或追加审计程序 ]^c]* O[8
41.misappropriation of assets 侵占资产 \Zbi`
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42.transactions without substance 虚假交易 b@?pofZ`k
43.unusual pressures 异常压力 V+- ]txu|
44.the suspected noncompliance 涉嫌存在违法行为 o{I]c#W
45.materialiy 重要性 FdFN4{<QZ
46.exceed the materiality level 超过重要性水平 tShyG!b
47.approach the materiality level 接近重要性水平 Z`{ZV5
48.an acceptably low level 可接受水平 X|wg7>kh*`
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 R^ &nBwp
50.misstatements or omissions 错报或漏报 Ubf@"B
51.aggregate 总计 ed:
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52.subsequent events 期后事项 ae-hQF&
53.adjust the financial statements 调整财务报表 NU{
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54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 vpL3XYs`
56.detection risk 检查风险 X\
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57.inappropriate audit opinion 不适当的审计意见 v>oWk:iJP
58.material misstatement 重大的错报 KE*8Y4#9
59.tolerable misstatement 可容忍错报 \\{+t<?J
60.the acceptable level of detection risk 可接受的检查风险 R!2oj_
61.assessed level of material misstatement risk 重大错报风险的评估水平 &m8Z3+Ea
62.simall business 小规模企业 l
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63.accounting system 会计系统 {IR-g,B
64.test of control 控制测试 6-!U\R2Z>
65.walk-through test 穿行测试 ro`2IE>
66.communication 沟通 P{ HYZg
67.flow chart 流程图 nBo?r}t4
68.reperformance of internal control 重新执行 q[Ed6FM$~
69.audit evidence 审计证据 /lqVMlz\77
70.substantive procedures 实质性程序 5*P+c(=
71.assertions 认定 QnN cGH
72.esistence 存在 _oBJ'8R\
73.occurrence 发生 6l,oL'$}P1
74.completeness 完整性 Yv ZcG3@c3
75.rights and obligations 权利和义务 @?E|]H!S]
76.valuation and allocation 计价和分摊 unZYFA}(
77.cutoff 截止 eGr;P aG
78.accuracy 准确性 h-+GS%
79.classification 分类 Kg>ehn4S@
80.inspection 检查 '#Pg:v_
81.supervision of counting 监盘 ;eQOBGX9
82.observation 观察 G}8Zkz@+
83.confirmation 函证 LzE$z,
84.computation 计算 _&xi})E^O]
85.analytical procedures 分析程序 m&
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86.vouch 核对 4k4 d%
87.trace 追查 H4{CiZ
88.audit sampling 审计抽样 Rt=zqfJ
89.error 误差 h =E)5&Z
90.expected error 预期误差 8AgKK=C=
91.population 总体 X+LG Z4]D
92.sampling risk 抽样风险 +2?=W1
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93.non- sampling risk 非抽样风险 YOE!+MiO
94.sampling unit 抽样单位 H)VzPe# {
95.statistical sampling 统计抽样 _j Ck)3KO
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 c4i%9E+Af
98.the risk of over reliance 信赖过度风险 ]R?{9H|jwE
99.the risk of incorrect rejection 误拒风险 @eOD+h'
100. the risk of incorrect acceptance 误受风险 Oll,;{<O
101.working trial balance 试算平衡表 TcEvUZJ"
102.index and cross-referencing 索引和交叉索引 }XcYIo#+t
103.cash receipt 现金收入 {Z!x]}{M
104.cash disbursement 现金支出 ?=#vp /
105.bank statement 银行对账单 OJ!=xTU%h
106.bank reconciliation 银行存款余额调节表 %3;vDB*L$
107.balance sheet date 资产负债表日 5%
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108.net realizable value 可变现净值 K0xka[x=(
109.storeroom 仓库
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110.sale invoice 销售发票 K}e:zR;;^
111.price list 价目表 &Ay[mZQ 7
112.positive confirmation request 积极式询证函 g*]/HS>e<G
113.negative confirmation request 消极式询证函 MFzJ 8^.1R
114.purchase requisition 请购单 QMAineO
115.receiving report 验收报告 LfsqtQ=J`
116.gross margin 毛利 ;%W]b
117.manufacturing overhead 制造费用 ZlG|U]mM5
118.material requisition 领料单 l\t\DX"s_
119.inventory-taking 存货盘点 56`Tna,t
120.bond certificate 债券 qr<RMs
121.stock certificate 股票 nkTpUbS'f?
122.audit report 审计报告 =&~7Q"
123.entity 被审计单位 cM 5V%w
124.addressee of the audit report 审计报告的收件人 bpgvLZb>s
125.unqualified opinion 无保留意见 oo4aw1d
126.qualified opinion 保留意见 e !2SO*O
127.disclaimer of opinion 无法表示意见 7H!/et?S,
128.adverse opinion 否定意见 $s.:H4:I
129 Auditors‘Report审计报告 (<KFA,
130 internal audit内部审计 :f_fp(T
131 public sector audit政府审计 )Bw}T
账项基础审计accounting number-based audit z&KrG
风险导向审计方法risk-oriented audit approach v1O 1-aM