1.audit 审计 SF7Kb `>Y
2.attestation j(rFORT
鉴证 bPEAG=l "-
3.credibility K;~dZ
可信赖程度 C/JFg-r
4.audit of financial statements 财务报表审计 %9K@`v-
5.agreed-upon procedures 执行商定程序 nHX@
6.high levels of assurance 高水平保证 >4c 1VEi
7.compilation 编制 %k~=iDk@
8.reliability 可靠性 ~H.;pJ{ 8
9.relevance 相关性 R;%iu0
10.professional skepticism 职业谨慎 B.o
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11.objectivity 客观性 0
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12. professional competence 专业胜任能力 Gu-Sv!4p
13.Senior/CPA-in-charge 项目经理 B4?P
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14.audit engagement letter 业务约定书 S/4kfsN
15.recurring audit 连续审计 MB)xL-j O
16.the client 委托人 p5*Y&aKj
17.change CPA 更换注册会计师 C,E 5/XW
18.the existing CPA 现任注册会计师 KK?}`o
19.the successor CPA 后任注册会计师 8dv1#F|
20.the preceding CPA前任注册会计师 @AwH?7(b
21.issue the audit report 出具审计报告 Ez)Go6Q
22.expert 专家 _Cs.%R!r
23.the board of directors 董事会 rr*IIG&.5
24.knowledge of the entity‘ s business 了解被审计单位情况 *\/UT
25.assess material misstatement risks评估重大错报风险 'oTF$3n
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 V\_
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27.a general knowledge of ————- 初步了解―――的情况 ^%nAx| 4xQ
28.a more knowledge of—————— 进一步了解的情况 yC
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29.the prior year‘s working papers 以前年度工作底稿 B\6\QQ;rUo
30.minutes of meeting 会议纪要 j<c_*^/'9
31.business risks 经营风险 8L#sg^1V
32.appropriateness 适当性 8WvT0q>]
33.accounting estimate 会计估计 |qBo*OcO
34.management representations 管理层声明 p(v.sP4w
35.going concern assumption 持续经营假设 ~[C
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36.audit plan 审计计划 7}Gy%SJ`
37.significant audit areas 重点审计领域 \Tc$P#
38.error 错误 gG}<l ':
39.fraud舞弊 b@7
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40.modified or additional procedures 修改或追加审计程序 i}!CY@sW
41.misappropriation of assets 侵占资产 0P|WoCX
42.transactions without substance 虚假交易 *StJ5c_kg2
43.unusual pressures 异常压力 z:w
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44.the suspected noncompliance 涉嫌存在违法行为 ]
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45.materialiy 重要性 *+b[v7
46.exceed the materiality level 超过重要性水平 DV.m({?
47.approach the materiality level 接近重要性水平 ?vXy7y&4
48.an acceptably low level 可接受水平 "G<^@v9
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 )T^hyi$
50.misstatements or omissions 错报或漏报 g;-CAd5
51.aggregate 总计 noacnQ_I$
52.subsequent events 期后事项 L"IdD5`7T
53.adjust the financial statements 调整财务报表 6,!]x>B
54.perform additional audit procedures 实施追加的审计程序 [j5L}e!T
55.audit risk 审计风险 v8LKv`I's
56.detection risk 检查风险 !a
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57.inappropriate audit opinion 不适当的审计意见 ;&iQNXL
58.material misstatement 重大的错报 -G{}8GM
59.tolerable misstatement 可容忍错报 smSUo/
60.the acceptable level of detection risk 可接受的检查风险 _ W$4Qn+f
61.assessed level of material misstatement risk 重大错报风险的评估水平 #q%&,;4
62.simall business 小规模企业 HH>]"mv
63.accounting system 会计系统 -gzk,ymp
64.test of control 控制测试 $Q62
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65.walk-through test 穿行测试 >]Y`-*vw&
66.communication 沟通 =|H/[",gg
67.flow chart 流程图 <
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68.reperformance of internal control 重新执行 s{gdTG6v`
69.audit evidence 审计证据 |S/nq_g]
70.substantive procedures 实质性程序 E}~GX G
71.assertions 认定 NO'-HKHj
72.esistence 存在
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73.occurrence 发生 <CeDIX t
74.completeness 完整性 (}'0K?
75.rights and obligations 权利和义务 9Czc$fSSt
76.valuation and allocation 计价和分摊 "S1+mSW>
77.cutoff 截止 @;pTQ
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78.accuracy 准确性 #*5A]"k
79.classification 分类 _Nw-|N .
80.inspection 检查 =*}|
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81.supervision of counting 监盘 [ $B
82.observation 观察 euQd
83.confirmation 函证 ] OR]
84.computation 计算 z1s9[5
85.analytical procedures 分析程序 !tN]OQ)'
86.vouch 核对
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87.trace 追查 k{uc%6s
88.audit sampling 审计抽样 U
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89.error 误差 :h" Y >1P
90.expected error 预期误差 +[:}<^p?cG
91.population 总体 =xg pr*
92.sampling risk 抽样风险 Y*J,9
93.non- sampling risk 非抽样风险 k}~|jLu@g
94.sampling unit 抽样单位 uYF_sf
95.statistical sampling 统计抽样 Y!}BmRLh2
96.tolerable error 可容忍误差 ]^R;3kU4Q
97.the risk of under reliance 信赖不足风险 P
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98.the risk of over reliance 信赖过度风险 BJ1txdxvS
99.the risk of incorrect rejection 误拒风险 Sa6}xe."M,
100. the risk of incorrect acceptance 误受风险 s<tdn[d
101.working trial balance 试算平衡表 "|(+~8[
102.index and cross-referencing 索引和交叉索引 klv ]+F&[
103.cash receipt 现金收入 Q@nxGm
104.cash disbursement 现金支出 qpFFvZ
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105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 o^biO!4,
107.balance sheet date 资产负债表日 PO1sVP.S
108.net realizable value 可变现净值 [T.kwQf4$
109.storeroom 仓库 QXniWJJ
110.sale invoice 销售发票 :(N3s9:vz
111.price list 价目表 %\2
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112.positive confirmation request 积极式询证函 }"E?#&^
113.negative confirmation request 消极式询证函 a8Nl'
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114.purchase requisition 请购单 4cl}ouG
115.receiving report 验收报告 vQ$ FMKz7
116.gross margin 毛利 uveTx
117.manufacturing overhead 制造费用 ?=$a6
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118.material requisition 领料单 gM '_1zs
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119.inventory-taking 存货盘点 9ssTG4Sa
120.bond certificate 债券 ^3^n|T7le
121.stock certificate 股票 twq!@C
122.audit report 审计报告 MZv In ZS
123.entity 被审计单位 QQj)"XJ29
124.addressee of the audit report 审计报告的收件人 r1}YN<+,s
125.unqualified opinion 无保留意见 ez@`&cJ7
126.qualified opinion 保留意见 De6WC*trq
127.disclaimer of opinion 无法表示意见 q{nNWvL
128.adverse opinion 否定意见 [8v v[n/
129 Auditors‘Report审计报告 fq48>"g*
130 internal audit内部审计 (3C::B=
131 public sector audit政府审计 VE`5bD+%e
账项基础审计accounting number-based audit KC[ql}JP
风险导向审计方法risk-oriented audit approach qk<(iVUO