1.audit 审计 F@B
2.attestation Z3OZPxm
鉴证 E {I)LdAqK
3.credibility ?f(pQy@V
可信赖程度 u}Lc|_ea`
4.audit of financial statements 财务报表审计 b0!*mrF]6
5.agreed-upon procedures 执行商定程序 oXnC"y}0P
6.high levels of assurance 高水平保证 3| GNi~
7.compilation 编制 #8P#^v]H
8.reliability 可靠性 &8pCHGmV)
9.relevance 相关性 l~`txe
10.professional skepticism 职业谨慎 #9URVq,
11.objectivity 客观性 nh _DEPMq
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 A@9U;8k
14.audit engagement letter 业务约定书 7}. #Z
15.recurring audit 连续审计 Oz"@yL}
16.the client 委托人 )pkhir06t
17.change CPA 更换注册会计师 tI/mE[W
18.the existing CPA 现任注册会计师 2U-
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19.the successor CPA 后任注册会计师 ]2hF!{wc
20.the preceding CPA前任注册会计师 h;cB_6vt
21.issue the audit report 出具审计报告
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22.expert 专家 IKNFYe[9e
23.the board of directors 董事会 /vFxVBX
24.knowledge of the entity‘ s business 了解被审计单位情况 ujI 3tsl
25.assess material misstatement risks评估重大错报风险 hNu>s
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+4k!
27.a general knowledge of ————- 初步了解―――的情况 pko!{,
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28.a more knowledge of—————— 进一步了解的情况 X
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29.the prior year‘s working papers 以前年度工作底稿 tJ(c<:zD
30.minutes of meeting 会议纪要 ]# tGT0
31.business risks 经营风险 \'\N"g`Fr
32.appropriateness 适当性 9,Crmbw8
33.accounting estimate 会计估计 .y/NudD
34.management representations 管理层声明 [ZL r:2+z
35.going concern assumption 持续经营假设 \NvC
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 -
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38.error 错误 .N2nJ/
39.fraud舞弊 sRo<4U0M;l
40.modified or additional procedures 修改或追加审计程序 rw}5nv
41.misappropriation of assets 侵占资产 a"v"n$
42.transactions without substance 虚假交易 S0Rf>Eo4
43.unusual pressures 异常压力 1 $KLMW
44.the suspected noncompliance 涉嫌存在违法行为 >#"jfjDuR
45.materialiy 重要性 =jk-s*g
46.exceed the materiality level 超过重要性水平 ]yj4~_&O
47.approach the materiality level 接近重要性水平 ?<>,XyY
48.an acceptably low level 可接受水平 Ee$"O6*!
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 fl5UY$a2-
50.misstatements or omissions 错报或漏报 {kRDegby
51.aggregate 总计 dy8In%
52.subsequent events 期后事项 e4>L@7
53.adjust the financial statements 调整财务报表 B BApL{
54.perform additional audit procedures 实施追加的审计程序 Cn6n4, 0
55.audit risk 审计风险 o3\SO
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 PpJE|[]
58.material misstatement 重大的错报 Oo3qiw
59.tolerable misstatement 可容忍错报 Mo/2,DiI5
60.the acceptable level of detection risk 可接受的检查风险 _!$Up
61.assessed level of material misstatement risk 重大错报风险的评估水平 }Uq
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62.simall business 小规模企业 OI]K_ m3
63.accounting system 会计系统 7(+OsE
64.test of control 控制测试 \@
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65.walk-through test 穿行测试 Ht=6P)
66.communication 沟通 rlUdAa3
67.flow chart 流程图 @gu77^='
68.reperformance of internal control 重新执行 C-:SQf
69.audit evidence 审计证据 uV/HNzC
70.substantive procedures 实质性程序 f!uA$uLc
71.assertions 认定 3 -_U-:2"
72.esistence 存在 %1 VNP(E
73.occurrence 发生 yuy+}]uB@
74.completeness 完整性 ,XBV }y
75.rights and obligations 权利和义务 QBPvGnb
76.valuation and allocation 计价和分摊 H>X\C;X[
77.cutoff 截止 {g:/BFLr#
78.accuracy 准确性 |Ad6~E+aL-
79.classification 分类 -UD~>s
80.inspection 检查 sJHy=z0m
81.supervision of counting 监盘 D"(3VIglq
82.observation 观察 q _T?G e
83.confirmation 函证 eN2k8=
84.computation 计算 kb}]sj
85.analytical procedures 分析程序 nX.s h
86.vouch 核对 }Nd`;d
87.trace 追查 0i
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88.audit sampling 审计抽样 [WO%rO^p
89.error 误差 vElL.<..
90.expected error 预期误差 asmW
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91.population 总体 #iqhm,u7D
92.sampling risk 抽样风险 13_+$DhU-L
93.non- sampling risk 非抽样风险 -Y jv&5
94.sampling unit 抽样单位 WT ~dA95
95.statistical sampling 统计抽样 0P%|)Ae
96.tolerable error 可容忍误差 ,
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97.the risk of under reliance 信赖不足风险 i6g[E4nk
98.the risk of over reliance 信赖过度风险 qY~$wVY(
99.the risk of incorrect rejection 误拒风险 YL&b9e4
100. the risk of incorrect acceptance 误受风险 XB!`*vZ/<
101.working trial balance 试算平衡表 =
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102.index and cross-referencing 索引和交叉索引 {,-5k.P[
103.cash receipt 现金收入 ?C>VB+X}y
104.cash disbursement 现金支出 sKG~<8M}
105.bank statement 银行对账单 <*(UvOQuX
106.bank reconciliation 银行存款余额调节表 /YugQ.>| l
107.balance sheet date 资产负债表日 (h@yA8>n
108.net realizable value 可变现净值 W|-N>,G
109.storeroom 仓库 3EW f|6RI
110.sale invoice 销售发票 4k&O-70y4^
111.price list 价目表 XdIVMXLL\
112.positive confirmation request 积极式询证函 4pTuP /
113.negative confirmation request 消极式询证函 k.%W8C<Pa
114.purchase requisition 请购单 tm36Lw
115.receiving report 验收报告 .jGsO0
116.gross margin 毛利 7s fuju(
117.manufacturing overhead 制造费用 <sWcS; x
118.material requisition 领料单 6<Pg>Bg
119.inventory-taking 存货盘点 18w^7!F?~u
120.bond certificate 债券 xMfv&q=k@
121.stock certificate 股票 I.
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122.audit report 审计报告 luz%FY:
123.entity 被审计单位 6_&6'Vq
124.addressee of the audit report 审计报告的收件人 +8vzkfr3It
125.unqualified opinion 无保留意见 /&!d
126.qualified opinion 保留意见 uA/.4 b
127.disclaimer of opinion 无法表示意见 I#hg(7|",
128.adverse opinion 否定意见 (h>X:!
129 Auditors‘Report审计报告 ~
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130 internal audit内部审计 ^(m6g &$(
131 public sector audit政府审计
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账项基础审计accounting number-based audit D15u1A
风险导向审计方法risk-oriented audit approach 0*:hm%g