1.audit 审计 5NhwIu^<
2.attestation 6V @ [<d
鉴证 WTj,9
3.credibility iR{*XE
可信赖程度 @l&>C#K\
4.audit of financial statements 财务报表审计 `j(-y`fo
5.agreed-upon procedures 执行商定程序 6cTd
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6.high levels of assurance 高水平保证 {GQRJ8m
7.compilation 编制 -<@QR8:
8.reliability 可靠性 b,-qyJW6
9.relevance 相关性 Mzj|57:gx
10.professional skepticism 职业谨慎 ),4cb
11.objectivity 客观性 +IbQVU~/
12. professional competence 专业胜任能力 Nr0}*8#j
13.Senior/CPA-in-charge 项目经理 7\W
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14.audit engagement letter 业务约定书 @x/D8HK2
15.recurring audit 连续审计 \t%rIr
16.the client 委托人 HpR(DG)
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17.change CPA 更换注册会计师 6e At`L[K.
18.the existing CPA 现任注册会计师 bLyaJ%pa\/
19.the successor CPA 后任注册会计师 8G|kKpX
20.the preceding CPA前任注册会计师 qBcwM=R3P
21.issue the audit report 出具审计报告 yq\p%z$:
22.expert 专家 7eQc14
23.the board of directors 董事会 hBNA,e:
24.knowledge of the entity‘ s business 了解被审计单位情况 Zf8_ko;|:-
25.assess material misstatement risks评估重大错报风险 ~Jx0#+z9V
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4Y4QR[>IU3
27.a general knowledge of ————- 初步了解―――的情况 4
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28.a more knowledge of—————— 进一步了解的情况 "'*w_H0
29.the prior year‘s working papers 以前年度工作底稿 ^U]B&+m
30.minutes of meeting 会议纪要 NT<vs"<B
31.business risks 经营风险 <%:,{u6
32.appropriateness 适当性 \LQ54^eB
33.accounting estimate 会计估计 VL| q`n
34.management representations 管理层声明 ynU20g
35.going concern assumption 持续经营假设 >sm<$'vZ/
36.audit plan 审计计划 >):^Zs
37.significant audit areas 重点审计领域 @_C?M5v
38.error 错误 %g{<EuK]p
39.fraud舞弊 y:ad%,. C
40.modified or additional procedures 修改或追加审计程序 b]xE^zM-I`
41.misappropriation of assets 侵占资产 oVja$;>
42.transactions without substance 虚假交易 ;A;FR3=)
43.unusual pressures 异常压力 ,K~r':ht
44.the suspected noncompliance 涉嫌存在违法行为 )|`|Usn#[
45.materialiy 重要性 wJu,N(U
46.exceed the materiality level 超过重要性水平 /{*0
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47.approach the materiality level 接近重要性水平 C`r{B.t`GT
48.an acceptably low level 可接受水平 .|z8WF*
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 e)A-.SRiO$
50.misstatements or omissions 错报或漏报 "=3bL>\<
51.aggregate 总计 ud:5_*
52.subsequent events 期后事项 Rr6}$
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53.adjust the financial statements 调整财务报表 ;FO( mL (
54.perform additional audit procedures 实施追加的审计程序 ?)?}^
55.audit risk 审计风险 \O(~:KN
56.detection risk 检查风险 Ue2%w/Yo
57.inappropriate audit opinion 不适当的审计意见 7dtkylW
58.material misstatement 重大的错报 ^QTtCt^:
59.tolerable misstatement 可容忍错报 )HJ#|JpxC
60.the acceptable level of detection risk 可接受的检查风险 |.Vs(0O
61.assessed level of material misstatement risk 重大错报风险的评估水平 JJVdq-k+`
62.simall business 小规模企业 ?Oyps7hXx
63.accounting system 会计系统 +X|^
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64.test of control 控制测试 R
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65.walk-through test 穿行测试 q>Kzl/~c.P
66.communication 沟通 Gx/kel[Y}
67.flow chart 流程图 FoB^iA6e
68.reperformance of internal control 重新执行 9HBRWh6
69.audit evidence 审计证据 B`?}jJa9*
70.substantive procedures 实质性程序 )0N^rw kW
71.assertions 认定 l#cG
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72.esistence 存在 6&s"
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73.occurrence 发生 |cIv&\ x
74.completeness 完整性 W 2T6JFv
75.rights and obligations 权利和义务 9U]j@*QN
76.valuation and allocation 计价和分摊 G%5ZG$as
77.cutoff 截止 %E*Q0/
78.accuracy 准确性 }(/\vTn*1
79.classification 分类 ?`T-A\A=
80.inspection 检查 E)z=85;_p
81.supervision of counting 监盘 O
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82.observation 观察 =u
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83.confirmation 函证 p` /c&}
84.computation 计算 "^NsbA+
85.analytical procedures 分析程序 jN T+?2
86.vouch 核对 RAB'%CY4
87.trace 追查 2 pmqP-pKd
88.audit sampling 审计抽样 20?@t.aMp
89.error 误差 _(:<l
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90.expected error 预期误差 r2G38/K
91.population 总体 fOJTy0jX8
92.sampling risk 抽样风险 ,jq:%Y[KZ
93.non- sampling risk 非抽样风险 P87Lo4Rd
94.sampling unit 抽样单位 ,Vfjt=6]}
95.statistical sampling 统计抽样 X;7hy0Y
96.tolerable error 可容忍误差 am+w<NJ(us
97.the risk of under reliance 信赖不足风险 k keDt+^
98.the risk of over reliance 信赖过度风险 V[2}
99.the risk of incorrect rejection 误拒风险 Ge1b_?L_
100. the risk of incorrect acceptance 误受风险 K7c[bhi_w
101.working trial balance 试算平衡表 hI 1or4V
102.index and cross-referencing 索引和交叉索引 TX).*%f[r
103.cash receipt 现金收入 }*?,&9/_)
104.cash disbursement 现金支出 X+kgx!u'y
105.bank statement 银行对账单 \-8S"
106.bank reconciliation 银行存款余额调节表 ,)M/mG?,
107.balance sheet date 资产负债表日 <rx
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108.net realizable value 可变现净值 $0XR<
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109.storeroom 仓库 zvK'j"Wq=
110.sale invoice 销售发票 | Pi! UZB
111.price list 价目表 ;cfPS
112.positive confirmation request 积极式询证函 eI,H
113.negative confirmation request 消极式询证函 M@+Pq/f:
114.purchase requisition 请购单 G
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115.receiving report 验收报告 se=;vp]3a
116.gross margin 毛利 qs!A)H#
117.manufacturing overhead 制造费用 6/6{69tnr
118.material requisition 领料单 <b:xyHS
119.inventory-taking 存货盘点 ,ygUy]
120.bond certificate 债券 >R}G
121.stock certificate 股票 ;zT
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122.audit report 审计报告 '<{Jlz(u9
123.entity 被审计单位 ZI.Czzx\=
124.addressee of the audit report 审计报告的收件人 |]5`T9K@b#
125.unqualified opinion 无保留意见 7n,=`0{r
126.qualified opinion 保留意见 q_cP<2`@V
127.disclaimer of opinion 无法表示意见 8SA"
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128.adverse opinion 否定意见 {gh<SZsE
129 Auditors‘Report审计报告 +ZOKfX
130 internal audit内部审计 RsYMw3)
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131 public sector audit政府审计 }N&?8s=
账项基础审计accounting number-based audit Z/czAr@4
风险导向审计方法risk-oriented audit approach \/64Xv3L0