1.audit 审计 <i-RF-*S
2.attestation "
cg>g/
鉴证 8),Y|4
3.credibility 7(Kc9sJC%%
可信赖程度 WTx;,TNG
4.audit of financial statements 财务报表审计 a6_`V;
5.agreed-upon procedures 执行商定程序 %b9M\
6.high levels of assurance 高水平保证 sP%.o7&
n
7.compilation 编制 ;q2T*4NN
8.reliability 可靠性 S{6u\Vy
9.relevance 相关性
cALs;)z
10.professional skepticism 职业谨慎 yk/XfwQ5
11.objectivity 客观性 e`^j_VnEH
12. professional competence 专业胜任能力 b
v "S(
13.Senior/CPA-in-charge 项目经理 =B1!em|
14.audit engagement letter 业务约定书 WW=7QCi
15.recurring audit 连续审计 v#xF;@G
16.the client 委托人 Pl4d(2
7
17.change CPA 更换注册会计师 dQ]j
r.
18.the existing CPA 现任注册会计师 R0[Gfq9M=
19.the successor CPA 后任注册会计师 V5+a[`]
20.the preceding CPA前任注册会计师 g,nE iL
21.issue the audit report 出具审计报告 [@;Z
xs
22.expert 专家 m`~ Qr~
23.the board of directors 董事会 |a+8-@-Tj
24.knowledge of the entity‘ s business 了解被审计单位情况 q`hg@uwA{`
25.assess material misstatement risks评估重大错报风险 ]Ea-?IhD
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 Yi`.zm
27.a general knowledge of ————- 初步了解―――的情况 al/~
28.a more knowledge of—————— 进一步了解的情况
KMV!Hqkk
29.the prior year‘s working papers 以前年度工作底稿 ?AE%N.rnsi
30.minutes of meeting 会议纪要 S5JnJkNn
31.business risks 经营风险 S%2qB;uw
32.appropriateness 适当性 i{2KMa{K
33.accounting estimate 会计估计 &BkNkb 0
34.management representations 管理层声明 CfU)+20
35.going concern assumption 持续经营假设 `F#KXk
36.audit plan 审计计划 gQ
~4udla.
37.significant audit areas 重点审计领域 V|=
1<v
38.error 错误 V.J%4&^X
39.fraud舞弊 W2RS G~|
40.modified or additional procedures 修改或追加审计程序 Zh@\+1]
41.misappropriation of assets 侵占资产 .JE7vPv%!
42.transactions without substance 虚假交易 )8;'fE[p}
43.unusual pressures 异常压力 y3#\mBiw
44.the suspected noncompliance 涉嫌存在违法行为 DWAU8
>c+
45.materialiy 重要性 2r,fF<WQ
46.exceed the materiality level 超过重要性水平 TR |; /yJ
47.approach the materiality level 接近重要性水平 LHps2,
48.an acceptably low level 可接受水平 ^:BRbp37i
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 0:*$i(2
50.misstatements or omissions 错报或漏报 u8*0r{kOH
51.aggregate 总计 \xt!b^d0
52.subsequent events 期后事项 !s$fqn
6
53.adjust the financial statements 调整财务报表 4?Io@[7A)
54.perform additional audit procedures 实施追加的审计程序 $aG'.0HW
55.audit risk 审计风险 WKG=d]5
56.detection risk 检查风险 =GF+
hM/~
57.inappropriate audit opinion 不适当的审计意见 Vr'Z5F
*@
58.material misstatement 重大的错报 0*q:p`OLw*
59.tolerable misstatement 可容忍错报 _R]h]<TQ
60.the acceptable level of detection risk 可接受的检查风险 X*T9`]l6
61.assessed level of material misstatement risk 重大错报风险的评估水平 f: Rh9
62.simall business 小规模企业 cMj<k8.{
63.accounting system 会计系统 $jHL8r\e7
64.test of control 控制测试 XP'KgTF
65.walk-through test 穿行测试 -Jhf]
66.communication 沟通 q9OIw1xQr*
67.flow chart 流程图 o}T]
f(>}
68.reperformance of internal control 重新执行 8]O|$8'"
69.audit evidence 审计证据 ;BqX=X+#
70.substantive procedures 实质性程序 JOMZ&c^
71.assertions 认定 >,DR{A2hSB
72.esistence 存在 ?F-,4Ox{/
73.occurrence 发生 ;j$84o{
74.completeness 完整性 f:TW<
75.rights and obligations 权利和义务 7Qo*u;fr
76.valuation and allocation 计价和分摊 m'pihFR:f
77.cutoff 截止 6c2fqAF>i
78.accuracy 准确性 9DIG K\
79.classification 分类 M?,;TJ7Gd
80.inspection 检查 p'H5yg3h
81.supervision of counting 监盘 RKe19l_V
82.observation 观察 $1axZ~8sS
83.confirmation 函证 ?B-aj
84.computation 计算 {S|uQgs6j
85.analytical procedures 分析程序 XLtuck
86.vouch 核对 <Sz9: hg-
87.trace 追查 LcF0: h'
88.audit sampling 审计抽样 ag3T[}L
z
89.error 误差 L9x,G!
90.expected error 预期误差 U<*dDE~z
91.population 总体 C. Sb4i*
92.sampling risk 抽样风险 8}U/fQ~
93.non- sampling risk 非抽样风险 '8dqJ`Gj
94.sampling unit 抽样单位 }%VHBkuc
95.statistical sampling 统计抽样 6:e0?R^aD"
96.tolerable error 可容忍误差 n44j]+P
97.the risk of under reliance 信赖不足风险 U8moVj8w1
98.the risk of over reliance 信赖过度风险 zNBG;\W
99.the risk of incorrect rejection 误拒风险 pM>.z9
100. the risk of incorrect acceptance 误受风险 C4b3ZcD2
101.working trial balance 试算平衡表 mk[n3oE1
102.index and cross-referencing 索引和交叉索引 &R 0BuFL8
103.cash receipt 现金收入 jildiT[s
104.cash disbursement 现金支出 P|G:h&
105.bank statement 银行对账单 2hquE_1S[w
106.bank reconciliation 银行存款余额调节表 hRME;/r]X
107.balance sheet date 资产负债表日 A0'Yfuie
108.net realizable value 可变现净值 towQoqv
109.storeroom 仓库 _mcD*V
110.sale invoice 销售发票 b+w|3bQa
111.price list 价目表 -`rz[";n
112.positive confirmation request 积极式询证函 b6#V0bDXHD
113.negative confirmation request 消极式询证函 HbCM{A9
114.purchase requisition 请购单 GLEGyT?~
115.receiving report 验收报告 9X!OQxmg
116.gross margin 毛利 xNT[((
117.manufacturing overhead 制造费用 A6-JV8^
118.material requisition 领料单 IuRKj8J)o
119.inventory-taking 存货盘点 A H`6)v<f
120.bond certificate 债券 dD#A.C,Rz
121.stock certificate 股票 m,-:(82
122.audit report 审计报告 'GAjx{gM
123.entity 被审计单位 nL\BB&
124.addressee of the audit report 审计报告的收件人 *r[PZ{D+
125.unqualified opinion 无保留意见 U#YM)8;Iz
126.qualified opinion 保留意见 {"O'kx
127.disclaimer of opinion 无法表示意见 ~~>D=~B0'
128.adverse opinion 否定意见 la
f b^
129 Auditors‘Report审计报告 e5MX5 T
^
130 internal audit内部审计 qRTy}FU1
131 public sector audit政府审计 x#'#
~EO-G
账项基础审计accounting number-based audit yY8q{\G
风险导向审计方法risk-oriented audit approach B1 'Ds