1.audit 审计 ?X9]HlH
2.attestation 0rokR&Y-d
鉴证 C}?0`!Cc%
3.credibility zSv^<`X3
可信赖程度 0IT@V5Gdj
4.audit of financial statements 财务报表审计 3
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5.agreed-upon procedures 执行商定程序 E2AW7f(/
6.high levels of assurance 高水平保证 Ogg#jx(4
7.compilation 编制 ~u&|G$1!0
8.reliability 可靠性 K"<*a"1I
9.relevance 相关性 ciMM^ZRIb
10.professional skepticism 职业谨慎 ~vgA7E/XV
11.objectivity 客观性 Y-~~,Yl~
12. professional competence 专业胜任能力 64j|}wJ$
13.Senior/CPA-in-charge 项目经理 XM|%^ry
14.audit engagement letter 业务约定书 ,WWj-X|+=
15.recurring audit 连续审计 K{cbn1\,H
16.the client 委托人 Y\+KoR';
17.change CPA 更换注册会计师 R4e&^tI@*
18.the existing CPA 现任注册会计师 8I+d)(:
19.the successor CPA 后任注册会计师 J?n<ydZSH
20.the preceding CPA前任注册会计师 d"~(T:=r
21.issue the audit report 出具审计报告 !OcENV
22.expert 专家 M R'o{?{e`
23.the board of directors 董事会 =y%rG :!
24.knowledge of the entity‘ s business 了解被审计单位情况 /.V0ag'G
25.assess material misstatement risks评估重大错报风险 8cm@a*2%
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 ?4z8)E9Ju
27.a general knowledge of ————- 初步了解―――的情况 wk\L* \@Y}
28.a more knowledge of—————— 进一步了解的情况 {SG>'KXZ
29.the prior year‘s working papers 以前年度工作底稿 {hqAnZ@]vr
30.minutes of meeting 会议纪要 V+Xl9v4O
31.business risks 经营风险 DFe;4BdC
32.appropriateness 适当性 $
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33.accounting estimate 会计估计 {.k)2{
34.management representations 管理层声明 :DkAQ-<~
35.going concern assumption 持续经营假设 v })Q
36.audit plan 审计计划 t7F.[uWD
37.significant audit areas 重点审计领域 PI|`vC|yy&
38.error 错误
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39.fraud舞弊 I__ 4I{nI
40.modified or additional procedures 修改或追加审计程序 We`'>'W0
41.misappropriation of assets 侵占资产 noA-)
42.transactions without substance 虚假交易 o;`!kIQ
43.unusual pressures 异常压力 0jB X5
44.the suspected noncompliance 涉嫌存在违法行为 }qC SS<a
45.materialiy 重要性 V`fL%du,3
46.exceed the materiality level 超过重要性水平 }uX|5&=~f
47.approach the materiality level 接近重要性水平 EychR/s
48.an acceptably low level 可接受水平 [@{0o+.]'H
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 V
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50.misstatements or omissions 错报或漏报 D\]&8w6&
51.aggregate 总计 B}*V%}:)
52.subsequent events 期后事项 'M'w,sID
53.adjust the financial statements 调整财务报表 BSXdvI
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54.perform additional audit procedures 实施追加的审计程序 V 2kWiyN
55.audit risk 审计风险 HdQj?f3
56.detection risk 检查风险 V,QwN&
57.inappropriate audit opinion 不适当的审计意见 &v#`t~
58.material misstatement 重大的错报 %
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59.tolerable misstatement 可容忍错报 rS~qi}4X
60.the acceptable level of detection risk 可接受的检查风险 TGWdyIk
61.assessed level of material misstatement risk 重大错报风险的评估水平 9NIy#
62.simall business 小规模企业 ZTf_#eS$
63.accounting system 会计系统 #q4*]qGHm
64.test of control 控制测试 gM_:l
65.walk-through test 穿行测试 `
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66.communication 沟通 R40W'N1%q
67.flow chart 流程图 0#|7U_n
68.reperformance of internal control 重新执行 ySruAkw%
69.audit evidence 审计证据 Uu2N9.5
70.substantive procedures 实质性程序 z
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71.assertions 认定 :|XCnK0
72.esistence 存在 fykI,!
73.occurrence 发生 ^!@*P,'I
74.completeness 完整性 ,OBQv.D3>a
75.rights and obligations 权利和义务 &d
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76.valuation and allocation 计价和分摊 G:Hj;&'2
77.cutoff 截止 E\e]K
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78.accuracy 准确性 xw%)rm<t
79.classification 分类 ~PUsgL^
80.inspection 检查 URw!7bTz
81.supervision of counting 监盘 +#v4B?NR
82.observation 观察 >Pkdu}xP3
83.confirmation 函证 $y6rvQ
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84.computation 计算 /Nq
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85.analytical procedures 分析程序 di_gWE
86.vouch 核对 vb}/@F,Q5
87.trace 追查 RV]a%mVlM
88.audit sampling 审计抽样 92(~'5Qr
89.error 误差 X\G)81Q.S
90.expected error 预期误差 r
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91.population 总体 5`UJouHi
92.sampling risk 抽样风险 B/u*<k4
93.non- sampling risk 非抽样风险 7ti<
94.sampling unit 抽样单位 ,^+#M{Z
95.statistical sampling 统计抽样 GEi
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96.tolerable error 可容忍误差 )_pt*xo
97.the risk of under reliance 信赖不足风险 =dn1}
98.the risk of over reliance 信赖过度风险 E8;TLk4\
99.the risk of incorrect rejection 误拒风险 )=(n/
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100. the risk of incorrect acceptance 误受风险 [0{wA9g
101.working trial balance 试算平衡表 8DL h
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102.index and cross-referencing 索引和交叉索引 b7f0#*(?
103.cash receipt 现金收入 gL,"ef+nM
104.cash disbursement 现金支出 Cji#?!Ra?
105.bank statement 银行对账单 (.oaMA"B
106.bank reconciliation 银行存款余额调节表 y"Ihr5S\
107.balance sheet date 资产负债表日 5\+EHW!o
108.net realizable value 可变现净值
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109.storeroom 仓库 qV?sg
110.sale invoice 销售发票 %d-`71|lG^
111.price list 价目表 y
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112.positive confirmation request 积极式询证函 )1BiEK`v
113.negative confirmation request 消极式询证函 $OT}`Te~
114.purchase requisition 请购单 /\TlO.B=
115.receiving report 验收报告
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116.gross margin 毛利 ?V6 %>RU
117.manufacturing overhead 制造费用 '@S,V/jy0z
118.material requisition 领料单 |#:=\gugh
119.inventory-taking 存货盘点 $KH@,;Xz
120.bond certificate 债券 tbRE/L<
121.stock certificate 股票 u,!4vKx
122.audit report 审计报告 ^h"n03VFA
123.entity 被审计单位 u[:
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124.addressee of the audit report 审计报告的收件人 xf[zE Et
125.unqualified opinion 无保留意见 `L+~&M
126.qualified opinion 保留意见 v s w7|
127.disclaimer of opinion 无法表示意见 s|BX>
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128.adverse opinion 否定意见 0\ZaMu #
129 Auditors‘Report审计报告 hQP6@KIe)
130 internal audit内部审计 \ p1K(H
131 public sector audit政府审计 ZtKQ]jV&@
账项基础审计accounting number-based audit &l?N:(r
风险导向审计方法risk-oriented audit approach mC%%)F'Zf