1.audit 审计 m4OnRZYlw
2.attestation q['D?)sy
鉴证 C TG^lms
3.credibility ) q'D9x9
可信赖程度 jEQ_#KKYJ
4.audit of financial statements 财务报表审计 \
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5.agreed-upon procedures 执行商定程序 S[9b
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6.high levels of assurance 高水平保证 2"a%%fv
7.compilation 编制 ku*k+4rz
8.reliability 可靠性 [g@qZ5I.
9.relevance 相关性 7Z:HwZ
10.professional skepticism 职业谨慎 FLQke"6i0:
11.objectivity 客观性 gh[q*%#
12. professional competence 专业胜任能力 Jgr;'U$
13.Senior/CPA-in-charge 项目经理 bQI :N
14.audit engagement letter 业务约定书 ;sYDs71y
15.recurring audit 连续审计 PO'K?hVS^w
16.the client 委托人 lt4IoE`tk?
17.change CPA 更换注册会计师 uZ_?x~V/
18.the existing CPA 现任注册会计师 y_[VhZ%
19.the successor CPA 后任注册会计师 p@Os
20.the preceding CPA前任注册会计师 y~]D402Cx
21.issue the audit report 出具审计报告 S"Vr+x?
22.expert 专家 :,p3&2I
23.the board of directors 董事会 uy"i3xD6-
24.knowledge of the entity‘ s business 了解被审计单位情况 &/^p:I
25.assess material misstatement risks评估重大错报风险 kb
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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 YY tVp_)
27.a general knowledge of ————- 初步了解―――的情况 dbEXlm
28.a more knowledge of—————— 进一步了解的情况 ,V]FAIJ
29.the prior year‘s working papers 以前年度工作底稿 ]g9SUFM
30.minutes of meeting 会议纪要 n7ZJ< ~wl
31.business risks 经营风险 @(=?x:j
32.appropriateness 适当性 N4VZl[7?
33.accounting estimate 会计估计 >#r0k|3J^J
34.management representations 管理层声明 )cQ KR4x0^
35.going concern assumption 持续经营假设 }Tm+gJA
36.audit plan 审计计划 _+)OL-
37.significant audit areas 重点审计领域 +ah4 K(+3
38.error 错误 3nhQ^zqf
39.fraud舞弊 V+>RF
40.modified or additional procedures 修改或追加审计程序 0hkYexX73
41.misappropriation of assets 侵占资产 ?\4kV*/Cqz
42.transactions without substance 虚假交易 ^|h_[>
43.unusual pressures 异常压力 +7WpJ;C4
44.the suspected noncompliance 涉嫌存在违法行为 |]q{qsy
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 j3w~2q"r
47.approach the materiality level 接近重要性水平 Y=sv
48.an acceptably low level 可接受水平 E 8W*^^z(
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 {7IZN< e
50.misstatements or omissions 错报或漏报 !Y UT*
51.aggregate 总计 #]i^L;u1A
52.subsequent events 期后事项 s]=XAm"4
53.adjust the financial statements 调整财务报表 A9Ea}v9:
54.perform additional audit procedures 实施追加的审计程序 /P[
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55.audit risk 审计风险 v%`k*n':
56.detection risk 检查风险 vfc5M6Vm)<
57.inappropriate audit opinion 不适当的审计意见 7Y.yl F:
58.material misstatement 重大的错报 $@{d\@U
59.tolerable misstatement 可容忍错报 w"M!**bP
60.the acceptable level of detection risk 可接受的检查风险 "3 2Ua3m:G
61.assessed level of material misstatement risk 重大错报风险的评估水平 >3 p8o@:
62.simall business 小规模企业 9@M;\ @&g
63.accounting system 会计系统 mDwuJf8}
64.test of control 控制测试 :&$v.#
65.walk-through test 穿行测试 hP[/xe
66.communication 沟通 56C'<#
67.flow chart 流程图 IwbV+mWQ
68.reperformance of internal control 重新执行 60|m3|
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69.audit evidence 审计证据 7PfNPz<4+
70.substantive procedures 实质性程序 .gRb'
71.assertions 认定 kJ.7C
72.esistence 存在 o4rf[.z
73.occurrence 发生 rWM5
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74.completeness 完整性 }{J>kgr6
75.rights and obligations 权利和义务 %dmQmO,
76.valuation and allocation 计价和分摊
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77.cutoff 截止 #cD$
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78.accuracy 准确性 d"ZsOq10D
79.classification 分类
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80.inspection 检查 (i<\n`h1K
81.supervision of counting 监盘 A$P Oc<
82.observation 观察 DvI^3 iG8
83.confirmation 函证 SZxnYVY
84.computation 计算 )h(=X&(d
85.analytical procedures 分析程序 0"sZP\<p
86.vouch 核对 @O6
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87.trace 追查 ~:0U.v_V
88.audit sampling 审计抽样 rP(;^8l"
89.error 误差 aJs! bx>K
90.expected error 预期误差 *m&'6qsS
91.population 总体 Kx;l a
92.sampling risk 抽样风险 u8x#XESR7
93.non- sampling risk 非抽样风险 'vZWkeo
94.sampling unit 抽样单位 ! v%%_sRV
95.statistical sampling 统计抽样 .nA9irc
96.tolerable error 可容忍误差 7
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97.the risk of under reliance 信赖不足风险 K[V#Pj9
98.the risk of over reliance 信赖过度风险 uqBV KE
99.the risk of incorrect rejection 误拒风险 2R3)/bz-SV
100. the risk of incorrect acceptance 误受风险 &$pQ Jf
101.working trial balance 试算平衡表 /I`-
102.index and cross-referencing 索引和交叉索引 eY:jVYG(
103.cash receipt 现金收入 1NN#-U
104.cash disbursement 现金支出 oSR
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105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 \%W"KLP
107.balance sheet date 资产负债表日 *'@T+$3s
108.net realizable value 可变现净值 JAmpU^(C
109.storeroom 仓库 a8y*Jz-E
110.sale invoice 销售发票 p
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111.price list 价目表 w/ID yQ
112.positive confirmation request 积极式询证函 )Ee`11
113.negative confirmation request 消极式询证函 #("E)P
114.purchase requisition 请购单 ,G$<J0R1
115.receiving report 验收报告 [GW;RjPE
116.gross margin 毛利 6I5LZ^/ G9
117.manufacturing overhead 制造费用 c`)[-
118.material requisition 领料单 @7?L+.r$9
119.inventory-taking 存货盘点 |)ALJJ=+
120.bond certificate 债券 U]E~7C
121.stock certificate 股票 jpiBHi]5+
122.audit report 审计报告 f F9=zrW
123.entity 被审计单位 YipL_&-
124.addressee of the audit report 审计报告的收件人 &X}i%etp^2
125.unqualified opinion 无保留意见 .Ax]SNZ+:A
126.qualified opinion 保留意见 R8,
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127.disclaimer of opinion 无法表示意见 AHP;N6Y6
128.adverse opinion 否定意见 RDu{U(!
129 Auditors‘Report审计报告 )3!z2f: e
130 internal audit内部审计 ~5~Cpu2v7
131 public sector audit政府审计 N*}g+IS
账项基础审计accounting number-based audit b;G#MjQp'
风险导向审计方法risk-oriented audit approach *b(nX,e