1.audit 审计 ;pu68N(B
2.attestation kW>Q9Nc=V
鉴证 lquY_lrri
3.credibility
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可信赖程度 '3B`4W,
4.audit of financial statements 财务报表审计 &!uw;|%
5.agreed-upon procedures 执行商定程序 7:x%^J+
6.high levels of assurance 高水平保证 =qH9<,p`H
7.compilation 编制 ,Oojh;P_
8.reliability 可靠性 =)}m4,LA
9.relevance 相关性 "5*n(S{ks
10.professional skepticism 职业谨慎 pE(\q+1<
11.objectivity 客观性 p@`rB
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12. professional competence 专业胜任能力 FT'_{e!M
13.Senior/CPA-in-charge 项目经理 #@xSR:m
14.audit engagement letter 业务约定书 )%'Lm
15.recurring audit 连续审计 =/wAk0c^y
16.the client 委托人 d5$2*h{^v
17.change CPA 更换注册会计师 (as'(+B
18.the existing CPA 现任注册会计师 m~Q]#r
19.the successor CPA 后任注册会计师 MkJ}dncg*
20.the preceding CPA前任注册会计师 /rp.H'hC
21.issue the audit report 出具审计报告 6||zwwk'.
22.expert 专家 T;D`=p#
23.the board of directors 董事会 |/K+tH
24.knowledge of the entity‘ s business 了解被审计单位情况 _%#Q
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25.assess material misstatement risks评估重大错报风险 b5u_x_us|
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 G!},jO*"
27.a general knowledge of ————- 初步了解―――的情况 5HP6o
28.a more knowledge of—————— 进一步了解的情况 IgH[xwzy[
29.the prior year‘s working papers 以前年度工作底稿 g`~c|bx
30.minutes of meeting 会议纪要 c|q!C0X[
31.business risks 经营风险 ZAe>MNtW
32.appropriateness 适当性 .-[uQtyWW
33.accounting estimate 会计估计 ^/`:o}7K7
34.management representations 管理层声明 Gw3eO&X3i
35.going concern assumption 持续经营假设 41 sClC"
36.audit plan 审计计划 [OJ@{{U%
37.significant audit areas 重点审计领域 ^)=c74;;
38.error 错误 Sqj'2<~W
39.fraud舞弊 I,dH\]^h=
40.modified or additional procedures 修改或追加审计程序 pC,MiV$c"
41.misappropriation of assets 侵占资产 >xu}eWSz
42.transactions without substance 虚假交易 J0xOB;rd
43.unusual pressures 异常压力 3f9J!B`n
44.the suspected noncompliance 涉嫌存在违法行为 zRtaO'G(
45.materialiy 重要性 #iD5&
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46.exceed the materiality level 超过重要性水平 \.p{~Hv
47.approach the materiality level 接近重要性水平 H|>dF)%p
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48.an acceptably low level 可接受水平 W,Q"?(+]B
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ~?&;nTwHe
50.misstatements or omissions 错报或漏报 P1DYjm[
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51.aggregate 总计 #UGtYD}"
52.subsequent events 期后事项 \M^L'Mkj
53.adjust the financial statements 调整财务报表 CU)'x
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54.perform additional audit procedures 实施追加的审计程序 vUBkoC2Q
55.audit risk 审计风险 ^S!^$d*
56.detection risk 检查风险 U085qKyCw
57.inappropriate audit opinion 不适当的审计意见 ^44AE5TO
58.material misstatement 重大的错报 hKv3;jcd
59.tolerable misstatement 可容忍错报 W j2
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60.the acceptable level of detection risk 可接受的检查风险 5sui*WH
61.assessed level of material misstatement risk 重大错报风险的评估水平 +jD?h-]
62.simall business 小规模企业 _U)BOE0o
63.accounting system 会计系统 B:qH7`s
64.test of control 控制测试 ?,
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65.walk-through test 穿行测试 QUd`({/@:
66.communication 沟通 w^tNYN,i
67.flow chart 流程图 q:N"mp<%
68.reperformance of internal control 重新执行 :3F&NsgHH
69.audit evidence 审计证据 [O*5\&6
70.substantive procedures 实质性程序 6LZ(bP'd;
71.assertions 认定 Ho[Kxe[c
72.esistence 存在 m=i 8o `
73.occurrence 发生 /NFv?~</k
74.completeness 完整性 O57n<J'6
75.rights and obligations 权利和义务 p]=a:kd4J
76.valuation and allocation 计价和分摊 %lPAq
77.cutoff 截止 @dE|UZ=(
78.accuracy 准确性
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79.classification 分类 9ui_/[K
80.inspection 检查 kQ4-W9u
81.supervision of counting 监盘 3~H_UGw
82.observation 观察 0eq="|n^|
83.confirmation 函证 kzPHPERA]
84.computation 计算 JmB7tRM8
85.analytical procedures 分析程序 JSX-iHhW
86.vouch 核对 K~gt=NH
87.trace 追查 HRO:U%
88.audit sampling 审计抽样 @czNiWU"4;
89.error 误差 pk2OZ,14Mj
90.expected error 预期误差 ecIxiv\
91.population 总体 1(0LX^%
92.sampling risk 抽样风险 I]N?}]uZ
93.non- sampling risk 非抽样风险 D?~`L[}I!}
94.sampling unit 抽样单位 |&Gm.[IX;q
95.statistical sampling 统计抽样 ^qXc%hj g
96.tolerable error 可容忍误差 4Z>KrFO
97.the risk of under reliance 信赖不足风险 7J$
98.the risk of over reliance 信赖过度风险 >?K@zsv}
99.the risk of incorrect rejection 误拒风险 5Mm><"0
100. the risk of incorrect acceptance 误受风险 Wr"-~PP
101.working trial balance 试算平衡表 lN$#lyy
102.index and cross-referencing 索引和交叉索引 j4H]HGHv
103.cash receipt 现金收入 CDcZ6.f
104.cash disbursement 现金支出 n'a=@/
105.bank statement 银行对账单 K#q1/2
106.bank reconciliation 银行存款余额调节表 y]$%>N0vLX
107.balance sheet date 资产负债表日 gj{2"tE
108.net realizable value 可变现净值 s0,c4y
109.storeroom 仓库 ) jBPt&
110.sale invoice 销售发票 C5mq@$6
111.price list 价目表 jyRSe^x
112.positive confirmation request 积极式询证函 "IbXKS>t
113.negative confirmation request 消极式询证函 b
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114.purchase requisition 请购单 )P
115.receiving report 验收报告 b*w izd
116.gross margin 毛利 x]o~ %h$
117.manufacturing overhead 制造费用 z0[_5Cm/
118.material requisition 领料单 guJS;VC6U
119.inventory-taking 存货盘点 *aF
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120.bond certificate 债券 ?,8|K B
121.stock certificate 股票 \xD.rBbt
122.audit report 审计报告 $<R\|_6J
123.entity 被审计单位 tow0/Jt
124.addressee of the audit report 审计报告的收件人 *
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125.unqualified opinion 无保留意见 ktX\{g! U
126.qualified opinion 保留意见 e<wA["^
127.disclaimer of opinion 无法表示意见 Y
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128.adverse opinion 否定意见 1FC'DH!
129 Auditors‘Report审计报告 Zd$a}~4~
130 internal audit内部审计 A.nU8
131 public sector audit政府审计 ! h7?
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账项基础审计accounting number-based audit 1#LXy%^tO
风险导向审计方法risk-oriented audit approach 5~GHAi