1.audit 审计 .2%t3ul[
2.attestation e 6mZ;y5_
鉴证 %Yu~56c-
3.credibility TU6
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可信赖程度 i
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4.audit of financial statements 财务报表审计 qWH^/o
5.agreed-upon procedures 执行商定程序 v*V(hMy
6.high levels of assurance 高水平保证 ,P9F*;Dj
7.compilation 编制 %np(z&@wi
8.reliability 可靠性 VJ\qp%
9.relevance 相关性 >N#Nz
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10.professional skepticism 职业谨慎 l73%
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11.objectivity 客观性 WVR/0l&bU
12. professional competence 专业胜任能力 'xta/@Sq
13.Senior/CPA-in-charge 项目经理 _;3
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14.audit engagement letter 业务约定书 Al?
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15.recurring audit 连续审计 t"B3?<?]
16.the client 委托人 9]v,3'QI
17.change CPA 更换注册会计师 {^1O
18.the existing CPA 现任注册会计师 dU3A:uS^
19.the successor CPA 后任注册会计师 ) p>
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20.the preceding CPA前任注册会计师 (#y2RF8j
21.issue the audit report 出具审计报告 l,J>[Q`<
22.expert 专家 n#6{K6}k~
23.the board of directors 董事会 f"Iui
24.knowledge of the entity‘ s business 了解被审计单位情况 ;~0q23{+;U
25.assess material misstatement risks评估重大错报风险 P%:?"t+J`;
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^G?{EV/#
27.a general knowledge of ————- 初步了解―――的情况 c>$d!IKCL
28.a more knowledge of—————— 进一步了解的情况 _>vH%FY
29.the prior year‘s working papers 以前年度工作底稿 ^mLX}E]
30.minutes of meeting 会议纪要 7G+!9^
31.business risks 经营风险
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32.appropriateness 适当性 QKjn/%l"@
33.accounting estimate 会计估计 Fj`k3~tUw
34.management representations 管理层声明 85!]N
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35.going concern assumption 持续经营假设 sgOau\E
36.audit plan 审计计划 t*= nI $
37.significant audit areas 重点审计领域 -F?97&G$
38.error 错误 l)\Q~^cxd
39.fraud舞弊 /Pextj<
40.modified or additional procedures 修改或追加审计程序 )jXKPL
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41.misappropriation of assets 侵占资产 UJ,vE}=_{
42.transactions without substance 虚假交易 vu)EB!%[
43.unusual pressures 异常压力 >/74u/&
44.the suspected noncompliance 涉嫌存在违法行为 I8! .n
45.materialiy 重要性 HWV A5E[`Y
46.exceed the materiality level 超过重要性水平 f_)#
47.approach the materiality level 接近重要性水平 w)ki<Dudg
48.an acceptably low level 可接受水平 LilK6K
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 5Xr})%L
50.misstatements or omissions 错报或漏报 `xx.,;S
51.aggregate 总计 [z"E"_r~%Y
52.subsequent events 期后事项 Sj I,v+
53.adjust the financial statements 调整财务报表 G2N0'R"
54.perform additional audit procedures 实施追加的审计程序 @Y `Z3LiR$
55.audit risk 审计风险 VWzQXo
56.detection risk 检查风险 hrnE5=iY
57.inappropriate audit opinion 不适当的审计意见 &jY|
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58.material misstatement 重大的错报 v@]SddP,?
59.tolerable misstatement 可容忍错报 lD0a<L3
60.the acceptable level of detection risk 可接受的检查风险 Gx$m"Jeq\
61.assessed level of material misstatement risk 重大错报风险的评估水平 v)np.j0V7
62.simall business 小规模企业 h[u@UGK%
63.accounting system 会计系统 +@]k[9
64.test of control 控制测试 gH
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65.walk-through test 穿行测试 gbYM1guiD
66.communication 沟通 +F q_w
67.flow chart 流程图 <lR:^M[v5<
68.reperformance of internal control 重新执行 Lxv;[2XsW)
69.audit evidence 审计证据 adu6`2*$
70.substantive procedures 实质性程序 _`p-^I
71.assertions 认定 J-/w{T8:
72.esistence 存在 ^~N:lW#=
73.occurrence 发生 d`TiY` !
74.completeness 完整性 `D|])^"{
75.rights and obligations 权利和义务 y0Gblza
76.valuation and allocation 计价和分摊 IuP~Vt{m
77.cutoff 截止 A{4,ih"5
78.accuracy 准确性
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79.classification 分类 [>mH
80.inspection 检查 >yKz8SV#
81.supervision of counting 监盘 OIj.K@Kr
82.observation 观察 md<^x(h"<
83.confirmation 函证 EVLL,x.~:z
84.computation 计算 Wu*
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85.analytical procedures 分析程序 KDb j
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86.vouch 核对 J:"@S%gy%
87.trace 追查 L754odc
88.audit sampling 审计抽样 DN)o|p
89.error 误差 7_PY%4T"
90.expected error 预期误差 YvN]7tcb
91.population 总体 [-[59H[6)
92.sampling risk 抽样风险 EpO2%|@
93.non- sampling risk 非抽样风险 h STcL:b
94.sampling unit 抽样单位 kJl^,q
95.statistical sampling 统计抽样 im9w|P 5
96.tolerable error 可容忍误差 =PY{Elf
97.the risk of under reliance 信赖不足风险 59{X;
98.the risk of over reliance 信赖过度风险 X+sKG5nS
99.the risk of incorrect rejection 误拒风险 iJE:>qOTD5
100. the risk of incorrect acceptance 误受风险 R~iv%+
101.working trial balance 试算平衡表 L7{}`O/g7
102.index and cross-referencing 索引和交叉索引 }wRm ~
103.cash receipt 现金收入 _BA; H+M
104.cash disbursement 现金支出 d)V8FX,t
105.bank statement 银行对账单 sgP{A}4 W
106.bank reconciliation 银行存款余额调节表 fZ &
107.balance sheet date 资产负债表日 #S9J9k
108.net realizable value 可变现净值 UL}wGWaoG
109.storeroom 仓库
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110.sale invoice 销售发票 rxX4Cw]\"y
111.price list 价目表 O<Q8%Az
112.positive confirmation request 积极式询证函 b4dviYI
113.negative confirmation request 消极式询证函 >w<w*pC
114.purchase requisition 请购单 aOd#f:{y
115.receiving report 验收报告 +@^);b6
116.gross margin 毛利 BVeMV4
117.manufacturing overhead 制造费用 UA*VqK)Y
118.material requisition 领料单 O=+$XPa|
119.inventory-taking 存货盘点 ?-:2f#bC
120.bond certificate 债券 >Y8\f:KQ
121.stock certificate 股票 hT 1JEu
122.audit report 审计报告 JqMF9|{H
123.entity 被审计单位 sw}O g`U
124.addressee of the audit report 审计报告的收件人 QPB,B>Z
125.unqualified opinion 无保留意见 WtZI1`\qe
126.qualified opinion 保留意见 -->0e{y
127.disclaimer of opinion 无法表示意见 04dz?`HuB
128.adverse opinion 否定意见 7Q&-ObW
129 Auditors‘Report审计报告 TyIjDG6tM
130 internal audit内部审计 tXtNK2-1
131 public sector audit政府审计 131(0nl)=I
账项基础审计accounting number-based audit 2rT^OGw6
风险导向审计方法risk-oriented audit approach R`c[?U