1.audit 审计 -QPM$
2.attestation 9rD6."G
鉴证 8d4:8}
3.credibility zt,Tda4Y
可信赖程度 F/8="dM
4.audit of financial statements 财务报表审计 fyHFfPEE
5.agreed-upon procedures 执行商定程序 Z:_ wE62'
6.high levels of assurance 高水平保证
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7.compilation 编制 `wGP31Y.
8.reliability 可靠性 Jr2x`^aNO
9.relevance 相关性 7
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10.professional skepticism 职业谨慎 o4Ny9s
11.objectivity 客观性 &ZyZmB
12. professional competence 专业胜任能力 /xS4>@hn
13.Senior/CPA-in-charge 项目经理 WC0gJy
14.audit engagement letter 业务约定书 [v0[,K
15.recurring audit 连续审计 nrFuhW\r
16.the client 委托人 1VXyn\
17.change CPA 更换注册会计师 _Fc :<Ym?
18.the existing CPA 现任注册会计师 /kZ{+4M
19.the successor CPA 后任注册会计师 ,?k0~fuG6
20.the preceding CPA前任注册会计师 lRO7 Ae
21.issue the audit report 出具审计报告 X6h@K</c^:
22.expert 专家 Wnf3[fV6P
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 -9D2aY_>
25.assess material misstatement risks评估重大错报风险 k 'CM^,F&
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 &PE/\_xD_
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 KCDbE6
29.the prior year‘s working papers 以前年度工作底稿 ng0tNifZ;
30.minutes of meeting 会议纪要 xbTvv>'
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31.business risks 经营风险 `S)*(s?
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32.appropriateness 适当性 9sQ#v-+Yx
33.accounting estimate 会计估计 W~W`fm
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 LvM;ZfAEv
36.audit plan 审计计划 A vh"(j
37.significant audit areas 重点审计领域 b '9L}q2m
38.error 错误 /7`fg0A
39.fraud舞弊 j Z6]G{
40.modified or additional procedures 修改或追加审计程序 %@q/OVnM
41.misappropriation of assets 侵占资产 o)B`K."
42.transactions without substance 虚假交易 NP+*L|-;
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 isF
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45.materialiy 重要性 sJ3O ]
46.exceed the materiality level 超过重要性水平 AcoU.tpP
47.approach the materiality level 接近重要性水平 M9PzA'}4W6
48.an acceptably low level 可接受水平 FS+v YqwK
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 Sd9%tO9mf
50.misstatements or omissions 错报或漏报 g %e"K nU
51.aggregate 总计 0b3z(x!O
52.subsequent events 期后事项 <jjn'*44f
53.adjust the financial statements 调整财务报表 .dE2,9{Z
54.perform additional audit procedures 实施追加的审计程序 ;$FpxurX
55.audit risk 审计风险 RJ63"F $
56.detection risk 检查风险 [V2
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57.inappropriate audit opinion 不适当的审计意见 /c4@QbB
58.material misstatement 重大的错报 bMCy=5
59.tolerable misstatement 可容忍错报 $D
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60.the acceptable level of detection risk 可接受的检查风险 {y\5 9
61.assessed level of material misstatement risk 重大错报风险的评估水平 H)5V
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62.simall business 小规模企业 =rL^^MZp
63.accounting system 会计系统 ;,&$ob*/
64.test of control 控制测试 Vi:<W0:
65.walk-through test 穿行测试 8lJMD %Df:
66.communication 沟通 J]"IT*-Ht
67.flow chart 流程图 \v,mr|
68.reperformance of internal control 重新执行 =Z~ nzyaN
69.audit evidence 审计证据 "Vw;y+F}
70.substantive procedures 实质性程序 l,w$!FnmR
71.assertions 认定 k6(9Rw8bCk
72.esistence 存在 FV];od&c
73.occurrence 发生 s9 \HjK*+
74.completeness 完整性 IPTEOA<M[
75.rights and obligations 权利和义务 }
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76.valuation and allocation 计价和分摊 B098/`r
77.cutoff 截止 %=G*{mK
78.accuracy 准确性 ,x]xtg?
79.classification 分类 ]A#K;AW{U
80.inspection 检查 `9>1 w d
81.supervision of counting 监盘 ?*K{1Ghf
82.observation 观察 ?E2$
83.confirmation 函证 gQ8FjL6?
84.computation 计算 @TqqF:c7
85.analytical procedures 分析程序 ),%(A~\
86.vouch 核对 }iBFo\vU
87.trace 追查 7w
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88.audit sampling 审计抽样 B{dR/q3;@
89.error 误差 c
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90.expected error 预期误差 #y2IHO-
91.population 总体 W6y-~
92.sampling risk 抽样风险 qTV;L-
93.non- sampling risk 非抽样风险 ,T<q"d7-#
94.sampling unit 抽样单位 mAZfo53
95.statistical sampling 统计抽样 ?V9Da;cj
96.tolerable error 可容忍误差 rd\:.
97.the risk of under reliance 信赖不足风险 7#G8qh<
98.the risk of over reliance 信赖过度风险 K4`)srd
99.the risk of incorrect rejection 误拒风险 1{0 L~
100. the risk of incorrect acceptance 误受风险 rq]zt2
101.working trial balance 试算平衡表 =TcT` ](o
102.index and cross-referencing 索引和交叉索引 p@Va`:RDW
103.cash receipt 现金收入 N#!**Q 0
104.cash disbursement 现金支出 \])-Bp,
105.bank statement 银行对账单 NKX62 ZC
106.bank reconciliation 银行存款余额调节表 @5tW*:s
107.balance sheet date 资产负债表日 dF#`_!4pbf
108.net realizable value 可变现净值 ynQ+yW74Z
109.storeroom 仓库 w /l\p3n
110.sale invoice 销售发票 9=FqI50{
111.price list 价目表 U1,f$McZs
112.positive confirmation request 积极式询证函 %k8H'w\
113.negative confirmation request 消极式询证函 k&M9Hn2
114.purchase requisition 请购单 {%! >0@7
115.receiving report 验收报告 J}M_Ka
116.gross margin 毛利 ab/^z0GT
117.manufacturing overhead 制造费用 R{3vPG
118.material requisition 领料单 ) h>H}wDs
119.inventory-taking 存货盘点 [)S7
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120.bond certificate 债券 8+=-!":]
121.stock certificate 股票 5+yT{,(5
122.audit report 审计报告 -]$=.0 l
123.entity 被审计单位 X) O9PQ
124.addressee of the audit report 审计报告的收件人 Xpp%j
125.unqualified opinion 无保留意见 |u5Xi5q.f
126.qualified opinion 保留意见 Hp}d m93T
127.disclaimer of opinion 无法表示意见 K H&o`U(}
128.adverse opinion 否定意见 +61h!/<W
129 Auditors‘Report审计报告 3`%U)gCT5
130 internal audit内部审计 ;"T,3JQPn6
131 public sector audit政府审计 >M-ZjT>
账项基础审计accounting number-based audit ~V`F5B
风险导向审计方法risk-oriented audit approach ?K9zTas@