1.audit 审计 ->;2CcpHB
2.attestation YhRy
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鉴证 KfVsnL_
3.credibility p]y.N)
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可信赖程度 YSPUQ
4.audit of financial statements 财务报表审计 =w!9:I&a0
5.agreed-upon procedures 执行商定程序 <
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6.high levels of assurance 高水平保证 H2[0@|<<
7.compilation 编制 9L-jlAo<
8.reliability 可靠性 7>r[.g
9.relevance 相关性 ~AaEa,LQ
10.professional skepticism 职业谨慎 |%XcI3@*
11.objectivity 客观性 aYk: CYQ
12. professional competence 专业胜任能力 I~~":~&
13.Senior/CPA-in-charge 项目经理 e#}Fm;|d
14.audit engagement letter 业务约定书 {=d}04i)E"
15.recurring audit 连续审计 r~QE}00@^
16.the client 委托人 s"$K2k;J
17.change CPA 更换注册会计师 ps` j>vX*
18.the existing CPA 现任注册会计师 e&!c8\F
19.the successor CPA 后任注册会计师 U8>4Cl J4
20.the preceding CPA前任注册会计师 @C=gMn.E
21.issue the audit report 出具审计报告 *6u2c%^
22.expert 专家 "B +F6
23.the board of directors 董事会 m-~3c]pA
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 ->IZZ5G<
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 $f+I#uJ
27.a general knowledge of ————- 初步了解―――的情况 ^ @=4HtA
28.a more knowledge of—————— 进一步了解的情况 4DL2
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29.the prior year‘s working papers 以前年度工作底稿 BaP'y8dVN
30.minutes of meeting 会议纪要 "|&3z/AUh
31.business risks 经营风险 hCgk78O?
32.appropriateness 适当性 t(6i4c>
33.accounting estimate 会计估计 0cfGI%
34.management representations 管理层声明 "G*
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35.going concern assumption 持续经营假设 hD?6RVfG
36.audit plan 审计计划 <f.Eog
37.significant audit areas 重点审计领域 (s|WmSQ
38.error 错误 #k d9}
39.fraud舞弊 d5{=
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40.modified or additional procedures 修改或追加审计程序 ZO<\rX (
41.misappropriation of assets 侵占资产 UNv!G/i-5
42.transactions without substance 虚假交易 z"QtP[_m
43.unusual pressures 异常压力 r.Z g<T
44.the suspected noncompliance 涉嫌存在违法行为 Us#/#-hJ
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 3gJZlH5IR
47.approach the materiality level 接近重要性水平 [x=(:soEqC
48.an acceptably low level 可接受水平 ld|GY>rH
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 X6t9*|C
50.misstatements or omissions 错报或漏报 WH7UJCQ
51.aggregate 总计 =\)zb '\=d
52.subsequent events 期后事项 3PLA*n+%
53.adjust the financial statements 调整财务报表 ?D9iCP~~
54.perform additional audit procedures 实施追加的审计程序 qZV|}M>P)
55.audit risk 审计风险 /ET+`=n
56.detection risk 检查风险 ;;CNr_
57.inappropriate audit opinion 不适当的审计意见 o F_r
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58.material misstatement 重大的错报 f2Xn !]o
59.tolerable misstatement 可容忍错报 <ycR/X
60.the acceptable level of detection risk 可接受的检查风险 *""W`x
61.assessed level of material misstatement risk 重大错报风险的评估水平 DYIp2-K
62.simall business 小规模企业 7cB{Iq0+
63.accounting system 会计系统 j5/|1N
64.test of control 控制测试 !OPHS^L
65.walk-through test 穿行测试 a
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66.communication 沟通 c`S+>:
67.flow chart 流程图 }|M:MJ`
68.reperformance of internal control 重新执行 q;sZwp<
69.audit evidence 审计证据 ",Mrdxn7
70.substantive procedures 实质性程序 fJk'5kv
71.assertions 认定 g6.I~oQj
72.esistence 存在 {0/2Hw n
73.occurrence 发生 ;0?OBUDO
74.completeness 完整性 7\nXJ381
75.rights and obligations 权利和义务 6r@>n_6LY
76.valuation and allocation 计价和分摊 {+{
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77.cutoff 截止 _"t>72
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78.accuracy 准确性 DaGny0|BB
79.classification 分类 P&:[pPG
80.inspection 检查 ^k^?>h
81.supervision of counting 监盘 s!MD8ia
82.observation 观察 f4d-eXGwx`
83.confirmation 函证 )^6Os2
84.computation 计算 H~Uy/22aQy
85.analytical procedures 分析程序 BjTgZ98J
86.vouch 核对 N6+^}2'*)
87.trace 追查 `pDTjJ
88.audit sampling 审计抽样 ln,9v
89.error 误差 kv?DE4=;
90.expected error 预期误差 &?xmu204
91.population 总体 cuy9QBB
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92.sampling risk 抽样风险 lt2MB#
93.non- sampling risk 非抽样风险 w"QZ7EyJ
94.sampling unit 抽样单位 7D'D7=Z.
95.statistical sampling 统计抽样 c1y+kvv
96.tolerable error 可容忍误差 +7_U(|gO
97.the risk of under reliance 信赖不足风险 {%y|A{}c
98.the risk of over reliance 信赖过度风险 K@Q%NK,
99.the risk of incorrect rejection 误拒风险 Wy-y-wi:p
100. the risk of incorrect acceptance 误受风险 9pS:#hg
101.working trial balance 试算平衡表 Q^@7Yg
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102.index and cross-referencing 索引和交叉索引 <1*\ ~CX
103.cash receipt 现金收入 I=P<RG7j)
104.cash disbursement 现金支出 Ux= B*m1@{
105.bank statement 银行对账单 GM)q\Hx{
106.bank reconciliation 银行存款余额调节表 BxQ,T@
107.balance sheet date 资产负债表日 ?(Plb&kR
108.net realizable value 可变现净值 :kwDa
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109.storeroom 仓库 T
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110.sale invoice 销售发票 )z4eRs F|
111.price list 价目表 "f~OC<GdYs
112.positive confirmation request 积极式询证函 >w.%KVBJ
113.negative confirmation request 消极式询证函 3kF+wifsz
114.purchase requisition 请购单 C6@*l~j
115.receiving report 验收报告 7(^F@,,@
116.gross margin 毛利 9v3n4=gc
117.manufacturing overhead 制造费用 cc}#-HKR[
118.material requisition 领料单 m9&%A0
119.inventory-taking 存货盘点 G^dzE/:
120.bond certificate 债券 ),j6tq[
121.stock certificate 股票 EQ :>]O
122.audit report 审计报告 S0r+Y0J]<
123.entity 被审计单位 m^TN6/])
124.addressee of the audit report 审计报告的收件人 oEFo7X`t
125.unqualified opinion 无保留意见 V U5</si+
126.qualified opinion 保留意见 Bm%|WQK
127.disclaimer of opinion 无法表示意见 W5:fY>7
128.adverse opinion 否定意见 O2="'w'kR
129 Auditors‘Report审计报告 8ZCA
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130 internal audit内部审计 l7 @cov
131 public sector audit政府审计 QF*cdc<
账项基础审计accounting number-based audit H/;AlN|!
风险导向审计方法risk-oriented audit approach 1cRF0MI