1.audit 审计 jsQHg2Vd
2.attestation <PVwf`W.
鉴证 lm6hFvEZ
3.credibility xeL"FzF:V
可信赖程度 |his8\C+x
4.audit of financial statements 财务报表审计 L
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5.agreed-upon procedures 执行商定程序 J#48c'
6.high levels of assurance 高水平保证 `%
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7.compilation 编制 lXg5UrW
8.reliability 可靠性 XC5/$3'M&
9.relevance 相关性 c"v75lW-J
10.professional skepticism 职业谨慎 l>MDCqV
11.objectivity 客观性 :\vs kk),
12. professional competence 专业胜任能力 qVKd c*R-
13.Senior/CPA-in-charge 项目经理 {fnx=BaG
14.audit engagement letter 业务约定书 >MGWN
15.recurring audit 连续审计 d=n@#|3
16.the client 委托人 n m<?oI*\
17.change CPA 更换注册会计师 LQHL4jRXU
18.the existing CPA 现任注册会计师 NJ)Dw`|%|)
19.the successor CPA 后任注册会计师 j)2I+[aoB
20.the preceding CPA前任注册会计师 l2LLM {B
21.issue the audit report 出具审计报告 D8<C7
22.expert 专家 SIV !8mz
23.the board of directors 董事会 G[\TbPh
24.knowledge of the entity‘ s business 了解被审计单位情况 IH;sVT$M
25.assess material misstatement risks评估重大错报风险 4;I\%qes
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 ujRXAN@mC
27.a general knowledge of ————- 初步了解―――的情况 ~L"$(^/
28.a more knowledge of—————— 进一步了解的情况 v,S5C
29.the prior year‘s working papers 以前年度工作底稿 b?l>vUgAg
30.minutes of meeting 会议纪要 {g!
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31.business risks 经营风险 "bIb?e2h9G
32.appropriateness 适当性 t|$jgM
33.accounting estimate 会计估计 8 ECX[fw
34.management representations 管理层声明 |82q|@e
35.going concern assumption 持续经营假设 oX;.v9a
36.audit plan 审计计划 F)(^c
37.significant audit areas 重点审计领域 HMCLJ/
38.error 错误 FDQ=$w}'>
39.fraud舞弊 4%
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40.modified or additional procedures 修改或追加审计程序 a$"nNm D?
41.misappropriation of assets 侵占资产 V6X )L>!xx
42.transactions without substance 虚假交易 _"ciHYHBQ
43.unusual pressures 异常压力 TIKkS*$
44.the suspected noncompliance 涉嫌存在违法行为 !,$#i
45.materialiy 重要性 *qwN9b/!
46.exceed the materiality level 超过重要性水平 V9,<>
47.approach the materiality level 接近重要性水平 ${MzOi
48.an acceptably low level 可接受水平 BS*79heY
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 r*+~(83k
50.misstatements or omissions 错报或漏报 hO]F\0+
51.aggregate 总计 E ?Mgbd3
52.subsequent events 期后事项 lN#j%0MaUo
53.adjust the financial statements 调整财务报表 ?
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54.perform additional audit procedures 实施追加的审计程序 ^Hv&{r77
55.audit risk 审计风险 n@8Y6+7i
56.detection risk 检查风险 ryVYY>*(K
57.inappropriate audit opinion 不适当的审计意见 TKR#YJQ?K
58.material misstatement 重大的错报 z'U.}27&o
59.tolerable misstatement 可容忍错报 Jt=->
60.the acceptable level of detection risk 可接受的检查风险 taE
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61.assessed level of material misstatement risk 重大错报风险的评估水平 AH#mL
62.simall business 小规模企业 He(65ciT<O
63.accounting system 会计系统 >$JE!.p%o
64.test of control 控制测试 hOwb
65.walk-through test 穿行测试 8>9Mh!t}(I
66.communication 沟通 (oGYnN,2
67.flow chart 流程图 2y
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68.reperformance of internal control 重新执行 ?4bYb]8Z
69.audit evidence 审计证据 m$p}cok#+S
70.substantive procedures 实质性程序 :C*}Yg
71.assertions 认定 .; F<X\_
72.esistence 存在 |9jK-F6
73.occurrence 发生 )8A.Wg4S;c
74.completeness 完整性 '#7k9\
75.rights and obligations 权利和义务 A0<g8pv
76.valuation and allocation 计价和分摊 AioW*`[WjA
77.cutoff 截止 E7L>5z
78.accuracy 准确性 ZaYiby@Ci
79.classification 分类 ]lwf6'
80.inspection 检查 c["1t1G
81.supervision of counting 监盘 !|Q&4N
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82.observation 观察 |dgiW"tUm
83.confirmation 函证 g{V(WyT@
84.computation 计算 ~6f/jCluR%
85.analytical procedures 分析程序 _d]{[&
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86.vouch 核对 !-lI<$S:
87.trace 追查 K1 "HJsj
88.audit sampling 审计抽样 Mt4
89.error 误差 cy8>M))c
90.expected error 预期误差 @D;K&:~|N
91.population 总体 q-(~w!e
92.sampling risk 抽样风险 _<(xjWp 8
93.non- sampling risk 非抽样风险 nnyT,e%
94.sampling unit 抽样单位 9WG=3!-@
95.statistical sampling 统计抽样 F_qApyU,7
96.tolerable error 可容忍误差 sE?%;uBb
97.the risk of under reliance 信赖不足风险 05 6K) E
98.the risk of over reliance 信赖过度风险 ZWCsrV*;
99.the risk of incorrect rejection 误拒风险 h"1}j'2>@
100. the risk of incorrect acceptance 误受风险 h>`[p,o
101.working trial balance 试算平衡表 @&m [w'tn
102.index and cross-referencing 索引和交叉索引 j\>&]0-Iq
103.cash receipt 现金收入 LA6XTgcu
104.cash disbursement 现金支出 4mDHAR%D
105.bank statement 银行对账单 [)I^v3]U
106.bank reconciliation 银行存款余额调节表 6>WkisxG
107.balance sheet date 资产负债表日 SSI> +A
108.net realizable value 可变现净值 PB^rniYh
109.storeroom 仓库 7KlL%\
110.sale invoice 销售发票 k9
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111.price list 价目表 >V^8<^?G
112.positive confirmation request 积极式询证函 8XH;<z<oJ
113.negative confirmation request 消极式询证函 lf(+]k30
114.purchase requisition 请购单 ._0$#J S[
115.receiving report 验收报告 5$U 49j
116.gross margin 毛利 :$G^TD/n
117.manufacturing overhead 制造费用 gv eGBi
118.material requisition 领料单 (')t>B1Z
119.inventory-taking 存货盘点 I%4eX0QY=z
120.bond certificate 债券 =#2%[kG q
121.stock certificate 股票 tV=Qt[|@
122.audit report 审计报告 D\G 8p;
123.entity 被审计单位 W>' DQB
124.addressee of the audit report 审计报告的收件人 <2(X?,N5BD
125.unqualified opinion 无保留意见 !\'w>y7
126.qualified opinion 保留意见 1jx?zvE,
127.disclaimer of opinion 无法表示意见 >(2;(TbQm0
128.adverse opinion 否定意见 3mo<O}}
129 Auditors‘Report审计报告 ^
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130 internal audit内部审计 ar@,SKU'K
131 public sector audit政府审计 n!zB+hW
账项基础审计accounting number-based audit _Q #[IH9
风险导向审计方法risk-oriented audit approach [p4([ef
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