1.audit 审计 gug9cmA/Q7
2.attestation 2 nra@
鉴证 0nr 5(4h
3.credibility Dxvizd>VU
可信赖程度 *? V boyU
4.audit of financial statements 财务报表审计 2P,%}Ms
5.agreed-upon procedures 执行商定程序 d)>b/0CZ
6.high levels of assurance 高水平保证 u~c75Mk_v
7.compilation 编制 Dc@OrQu
8.reliability 可靠性 +-X
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9.relevance 相关性 R<djW5 ()f
10.professional skepticism 职业谨慎 ^iA_<@[`X[
11.objectivity 客观性 Phq"A[4=O
12. professional competence 专业胜任能力 {<cL@W
13.Senior/CPA-in-charge 项目经理 7m$EZTw?
14.audit engagement letter 业务约定书 Uc%kyTBm1
15.recurring audit 连续审计 s,CN<`/>x
16.the client 委托人 "%(SLQOyy
17.change CPA 更换注册会计师 "f~
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18.the existing CPA 现任注册会计师 3QI. |;X
19.the successor CPA 后任注册会计师 6L<Y
20.the preceding CPA前任注册会计师 "%I<yUP]U
21.issue the audit report 出具审计报告 "LNLM
22.expert 专家 8 /vGA=
23.the board of directors 董事会 ;IOM3'5T@
24.knowledge of the entity‘ s business 了解被审计单位情况 'vwu^u?
25.assess material misstatement risks评估重大错报风险 y
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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 gWD46+A){
27.a general knowledge of ————- 初步了解―――的情况 -bd'sv
28.a more knowledge of—————— 进一步了解的情况 b^:frjaE3
29.the prior year‘s working papers 以前年度工作底稿 k*4!rWr0r&
30.minutes of meeting 会议纪要 m)l'i!Y
31.business risks 经营风险 mWUkkR(/
32.appropriateness 适当性 ZS<`.L6B3
33.accounting estimate 会计估计 Lm8uN?
34.management representations 管理层声明 ??#SQSU
35.going concern assumption 持续经营假设 b($9gre>mI
36.audit plan 审计计划 (nu;o!mo9
37.significant audit areas 重点审计领域 y[{}124
38.error 错误 eC3 ~| G_O
39.fraud舞弊 zx/$
40.modified or additional procedures 修改或追加审计程序 x,NV{uG$n
41.misappropriation of assets 侵占资产 ;I9g;}
42.transactions without substance 虚假交易 WJJmM*>JW
43.unusual pressures 异常压力 T' =6_?7K4
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 ;e{e
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46.exceed the materiality level 超过重要性水平 +'/C(5y)0X
47.approach the materiality level 接近重要性水平 XL7||9,(h
48.an acceptably low level 可接受水平 dY{qdQQ}
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 F'-,Ksn
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 GdYQq.
52.subsequent events 期后事项 a9u2Wlz
53.adjust the financial statements 调整财务报表 _WR/]1R
54.perform additional audit procedures 实施追加的审计程序 NTo[di\_
55.audit risk 审计风险 /_X`i[
56.detection risk 检查风险 I~GHx5Dk
57.inappropriate audit opinion 不适当的审计意见 */HW]x|?V~
58.material misstatement 重大的错报 -^Qm_lN
59.tolerable misstatement 可容忍错报 _+j#.o>
60.the acceptable level of detection risk 可接受的检查风险 fg7
61.assessed level of material misstatement risk 重大错报风险的评估水平 /|8rVYSs
62.simall business 小规模企业 6p9 {z42
63.accounting system 会计系统 F/PH=Dk
64.test of control 控制测试 )Ma/]eZ^I
65.walk-through test 穿行测试 ~/qBOeU3
66.communication 沟通 388vdF
67.flow chart 流程图 Gs\D`|3=
68.reperformance of internal control 重新执行 F`La_]f?b\
69.audit evidence 审计证据 \.'[!GE *c
70.substantive procedures 实质性程序 )5NWUuH 5
71.assertions 认定 G8zbb
72.esistence 存在 ~s
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73.occurrence 发生 Vr@tSc&
74.completeness 完整性 LzxO=+=9!q
75.rights and obligations 权利和义务 \ Q^grX
76.valuation and allocation 计价和分摊 GYg
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77.cutoff 截止 ,^7]F"5
78.accuracy 准确性 5 B t~tt
79.classification 分类 &>!-67
80.inspection 检查 Cmp5or6d
81.supervision of counting 监盘 JZK93R
82.observation 观察 ;b(ww{&
83.confirmation 函证
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84.computation 计算 -u7NBtgUh
85.analytical procedures 分析程序 Yw
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86.vouch 核对 (xE |T f
87.trace 追查 `v-O 4Pk
88.audit sampling 审计抽样 L?Ys(a"k
89.error 误差 mE=Ur
90.expected error 预期误差 Dlpmm2
91.population 总体 FUf.3@}
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 Sl-9im1
94.sampling unit 抽样单位 puLgc$?
95.statistical sampling 统计抽样 bT6VxbNS
96.tolerable error 可容忍误差 eY-h<K)y
97.the risk of under reliance 信赖不足风险 f[
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98.the risk of over reliance 信赖过度风险 Nw*F1*v`
99.the risk of incorrect rejection 误拒风险 5dhy80|g]
100. the risk of incorrect acceptance 误受风险 PD^G$LT
101.working trial balance 试算平衡表 `x=$n5=8
102.index and cross-referencing 索引和交叉索引 ;l1.jQh
103.cash receipt 现金收入 >28l9U
104.cash disbursement 现金支出 V= -
105.bank statement 银行对账单 *dxm|F98
106.bank reconciliation 银行存款余额调节表 RO|8NC<oj
107.balance sheet date 资产负债表日 r
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108.net realizable value 可变现净值 ,"KfZf;?
109.storeroom 仓库 [V>s]c<4`o
110.sale invoice 销售发票 &2U%/JqY
111.price list 价目表 SQhVdYU1'
112.positive confirmation request 积极式询证函 g?xD*3<
113.negative confirmation request 消极式询证函 :|$cG~'J
114.purchase requisition 请购单 s7HKgj
115.receiving report 验收报告 wdAKU+tM
116.gross margin 毛利 )[J@s=
117.manufacturing overhead 制造费用 W/%hS)75
118.material requisition 领料单 nF_q{e7
119.inventory-taking 存货盘点 YU" /p|!1
120.bond certificate 债券 -8Hc M\b
121.stock certificate 股票 `U b*rOMu
122.audit report 审计报告 Ep;i],}
123.entity 被审计单位 i39ZBs@
124.addressee of the audit report 审计报告的收件人 L"/?[B":
125.unqualified opinion 无保留意见 Kc95yt
126.qualified opinion 保留意见 6PYm?i=p?
127.disclaimer of opinion 无法表示意见 Vfga%K%l F
128.adverse opinion 否定意见 J
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129 Auditors‘Report审计报告 4I$Y"|_e
130 internal audit内部审计 G<=I\T'g;
131 public sector audit政府审计 t0jE\6r
账项基础审计accounting number-based audit LT
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风险导向审计方法risk-oriented audit approach SMIDW}U2S