1.audit 审计 !&! sn"yD
2.attestation tohYwXN
鉴证 Hh;7
hY\
3.credibility 5w{_WR6,
可信赖程度 $'kIo*cZ
4.audit of financial statements 财务报表审计 L+d_+:w
5.agreed-upon procedures 执行商定程序 _L&C4 <e'
6.high levels of assurance 高水平保证 !9V_U
7.compilation 编制 Soq
'B?>
8.reliability 可靠性 j63w(Jv/
9.relevance 相关性 D(L%fK` +
10.professional skepticism 职业谨慎 .K:>`~<)
11.objectivity 客观性
vE&
12. professional competence 专业胜任能力 n?:s
/6tP
13.Senior/CPA-in-charge 项目经理 -CxaOZG
14.audit engagement letter 业务约定书 _`ot||J
15.recurring audit 连续审计 wYNh0QlBH
16.the client 委托人 &e2") 4oh
17.change CPA 更换注册会计师 #O `nQ
18.the existing CPA 现任注册会计师 s{hJ"lv:
19.the successor CPA 后任注册会计师 kjjO<x?&*
20.the preceding CPA前任注册会计师 +FyG{1?<
21.issue the audit report 出具审计报告 g6r3V.X
'
22.expert 专家 {6v+
Dz>
23.the board of directors 董事会 'KM@$2tK^q
24.knowledge of the entity‘ s business 了解被审计单位情况 s6!aGZ
25.assess material misstatement risks评估重大错报风险 kg9ZSkJr
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qfG
`H#cA<
27.a general knowledge of ————- 初步了解―――的情况 8Cwg
V
28.a more knowledge of—————— 进一步了解的情况 >CNH=
29.the prior year‘s working papers 以前年度工作底稿 ~?S/0]?c
30.minutes of meeting 会议纪要 LXfDXXF
31.business risks 经营风险 >a@-OJ.yOk
32.appropriateness 适当性 lHr?sMt
33.accounting estimate 会计估计 bi[vs|
34.management representations 管理层声明 Z*x Q"+\
35.going concern assumption 持续经营假设 >`\~=ivrD
36.audit plan 审计计划 YV 2T$#7u
37.significant audit areas 重点审计领域 B-'Xk{
38.error 错误 2;U(r:]
39.fraud舞弊 qp'HRh@P2:
40.modified or additional procedures 修改或追加审计程序 m[(2
41.misappropriation of assets 侵占资产 ;S2^f;q~$
42.transactions without substance 虚假交易 j[
kg9z
43.unusual pressures 异常压力 UuzT*Y>
44.the suspected noncompliance 涉嫌存在违法行为 t1wNOoRa
45.materialiy 重要性 \Om.pOz
46.exceed the materiality level 超过重要性水平 i4JqU\((]
47.approach the materiality level 接近重要性水平 I?EtU/AD
48.an acceptably low level 可接受水平 m\O<Yc keA
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 dzKI?i)x
50.misstatements or omissions 错报或漏报 Myg
&H(~
51.aggregate 总计 `og 3P:y
52.subsequent events 期后事项 _.KKh62CN
53.adjust the financial statements 调整财务报表 oGu-:X=`9
54.perform additional audit procedures 实施追加的审计程序 :Fm;0R@/k
55.audit risk 审计风险
{OXKXRCa
56.detection risk 检查风险 iYEhrb
57.inappropriate audit opinion 不适当的审计意见 QcU&G*
58.material misstatement 重大的错报 |B./5 ,nSS
59.tolerable misstatement 可容忍错报 8rx?mX,}
60.the acceptable level of detection risk 可接受的检查风险 6X$]d^)h{
61.assessed level of material misstatement risk 重大错报风险的评估水平 x4r\cL1!
62.simall business 小规模企业 rB}Iwp8
63.accounting system 会计系统 [D=ba=r0X
64.test of control 控制测试
ocotO
65.walk-through test 穿行测试 ?h2!Z{[0b
66.communication 沟通 {U=Mfo?AH
67.flow chart 流程图 d%1j4JE{
68.reperformance of internal control 重新执行 z'z_6]5
69.audit evidence 审计证据 Po~{Mpe
70.substantive procedures 实质性程序 [AstD9
71.assertions 认定 h8i
ic
72.esistence 存在 2? 9*V19yu
73.occurrence 发生 (&H-v'a}3
74.completeness 完整性 P+tRxpz
75.rights and obligations 权利和义务 =]X_wA;%
76.valuation and allocation 计价和分摊 dfAnO F"-
77.cutoff 截止 u*u3<YQ
78.accuracy 准确性 #29m <f_n
79.classification 分类 Wwo'pke
80.inspection 检查 eLPWoQXt
81.supervision of counting 监盘 90<z*j$EK
82.observation 观察 :E`/z@I
83.confirmation 函证 O1]L4V1iH
84.computation 计算 i286 J.
85.analytical procedures 分析程序 .{r 0Szm.
86.vouch 核对 .S4c<pMap
87.trace 追查 Ns
ezUk8'
88.audit sampling 审计抽样 b`:n i
89.error 误差 b{4@~>i
90.expected error 预期误差 Cb:}AQ =
91.population 总体 LkvR]^u0
92.sampling risk 抽样风险 ?D[9-K4Vn
93.non- sampling risk 非抽样风险 ,
cj531.
94.sampling unit 抽样单位 . l1uqCuB
95.statistical sampling 统计抽样 JO3"$s|t
96.tolerable error 可容忍误差 <KB V
97.the risk of under reliance 信赖不足风险 A<$~Q;r2a
98.the risk of over reliance 信赖过度风险 [{@0/5i
99.the risk of incorrect rejection 误拒风险 R(.5Hs
100. the risk of incorrect acceptance 误受风险 LKC^Y)6o
101.working trial balance 试算平衡表 _TLB1T^/4
102.index and cross-referencing 索引和交叉索引 aUZh_<@
103.cash receipt 现金收入 U0X,g(2'
104.cash disbursement 现金支出 9feVy\u
105.bank statement 银行对账单 ZH<:g6
106.bank reconciliation 银行存款余额调节表 }(MI}o}
107.balance sheet date 资产负债表日 ZRCm'p3
108.net realizable value 可变现净值 {"e)Jj_=
109.storeroom 仓库 T- ~l2u|s
110.sale invoice 销售发票 z.d1>w
111.price list 价目表 bn*SLWWQ.3
112.positive confirmation request 积极式询证函 ^
\"@r%|
113.negative confirmation request 消极式询证函 L'A9TW2
114.purchase requisition 请购单 b9Fd}WZz
115.receiving report 验收报告 FUTD/y]Lu
116.gross margin 毛利 VAD9mS^~
117.manufacturing overhead 制造费用 xOY
%14%Y
118.material requisition 领料单 @}{lp'8FYi
119.inventory-taking 存货盘点 fGtYvl O-5
120.bond certificate 债券 M0) q
121.stock certificate 股票 [}ayaXXQ5
122.audit report 审计报告 |^:qJ;dOP
123.entity 被审计单位 AT{rg/oSf
124.addressee of the audit report 审计报告的收件人 :o"9x,
125.unqualified opinion 无保留意见
xa"8"8
126.qualified opinion 保留意见 uE'O}Y95
127.disclaimer of opinion 无法表示意见 Py72:;wn
128.adverse opinion 否定意见 'r0kX||
129 Auditors‘Report审计报告 Z~S%|{&Br
130 internal audit内部审计 :@~W$f\y
131 public sector audit政府审计 Q# Yba
账项基础审计accounting number-based audit V9:Jz Q=?`
风险导向审计方法risk-oriented audit approach nhdOo