1.audit 审计 'yh)6mid
2.attestation _&]Gw, ~/i
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3.credibility *~.'lE%[U
可信赖程度 aED73:b
4.audit of financial statements 财务报表审计 D<[kbt5^7
5.agreed-upon procedures 执行商定程序 ,<TJh[TzC6
6.high levels of assurance 高水平保证 5
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7.compilation 编制 X& XD2o"rt
8.reliability 可靠性 "DRiJ.|APs
9.relevance 相关性 -y/Y%]%0
10.professional skepticism 职业谨慎
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11.objectivity 客观性 S5cs(}Bq
12. professional competence 专业胜任能力 8C I\NR{x8
13.Senior/CPA-in-charge 项目经理 `J;g~#/k
14.audit engagement letter 业务约定书 sjHcq5#U!
15.recurring audit 连续审计 A'*#UYn(
16.the client 委托人
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17.change CPA 更换注册会计师 =$_kkVQ$
18.the existing CPA 现任注册会计师 "a<:fEsSE
19.the successor CPA 后任注册会计师 '"6*C*XS
20.the preceding CPA前任注册会计师 }#nd&ND
21.issue the audit report 出具审计报告 M0]J`fL@
22.expert 专家 t*-_MG
23.the board of directors 董事会 HrR
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24.knowledge of the entity‘ s business 了解被审计单位情况 0Q]{r )
25.assess material misstatement risks评估重大错报风险 Krr51`hZH
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 o%$R`;
27.a general knowledge of ————- 初步了解―――的情况 ;rXZ?"
28.a more knowledge of—————— 进一步了解的情况 c2PBYFCyC
29.the prior year‘s working papers 以前年度工作底稿 QjTs$#eMW
30.minutes of meeting 会议纪要 `b_n\pf]
31.business risks 经营风险 k?_uv
32.appropriateness 适当性 6-\M }xq?
33.accounting estimate 会计估计 ^j1iCL!
34.management representations 管理层声明 IYhn*
35.going concern assumption 持续经营假设 I"D}amuv
36.audit plan 审计计划 !{A#\~,
37.significant audit areas 重点审计领域 T5_rPz
38.error 错误 rt\.|Hr4s
39.fraud舞弊 $Ut1vp1$
40.modified or additional procedures 修改或追加审计程序 c3O&sa
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41.misappropriation of assets 侵占资产 4u1au1
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42.transactions without substance 虚假交易 f;bfR&v
43.unusual pressures 异常压力 #_: %Yd
44.the suspected noncompliance 涉嫌存在违法行为 Q6CVMYT
45.materialiy 重要性 = @ 1{LF;
46.exceed the materiality level 超过重要性水平 r$,Xv+}
47.approach the materiality level 接近重要性水平 W}WDj:
48.an acceptably low level 可接受水平 M[0NB2`Wp
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 q oz[x
50.misstatements or omissions 错报或漏报 H$6;{IUz~
51.aggregate 总计 2Xv$
52.subsequent events 期后事项 '.7ER
53.adjust the financial statements 调整财务报表 ZD<e$PxxCd
54.perform additional audit procedures 实施追加的审计程序 3.Jk-:u %m
55.audit risk 审计风险 S]gV! Q4%
56.detection risk 检查风险 7<LCX{Uw
57.inappropriate audit opinion 不适当的审计意见 /7WdG)'
58.material misstatement 重大的错报 J #;|P
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59.tolerable misstatement 可容忍错报 ]5e|W Q>*X
60.the acceptable level of detection risk 可接受的检查风险 I@(3~ Ab
61.assessed level of material misstatement risk 重大错报风险的评估水平 2
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62.simall business 小规模企业 %D`j3cEp@
63.accounting system 会计系统 f/sLQdK,
64.test of control 控制测试 dfXBgsc6i
65.walk-through test 穿行测试 <#)Q.P
66.communication 沟通 _DYe<f.
67.flow chart 流程图 nlc$"(eA[H
68.reperformance of internal control 重新执行 p,3}A(>
69.audit evidence 审计证据 H^jc
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70.substantive procedures 实质性程序 perhR!#J
71.assertions 认定 W A#y&
72.esistence 存在 /LLo7"
73.occurrence 发生 $,nidK!"
74.completeness 完整性 XM`&/)
75.rights and obligations 权利和义务 , Q )
76.valuation and allocation 计价和分摊 <ti,W
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77.cutoff 截止 }eSrJgF4M
78.accuracy 准确性 <9S 5
79.classification 分类 H@
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80.inspection 检查 ~e686L0j
81.supervision of counting 监盘 n/%M9osF
82.observation 观察 $|I hO
83.confirmation 函证 oW6b3Q/B
84.computation 计算 oKPG0iM:
85.analytical procedures 分析程序 %kuUQ%W1
86.vouch 核对 ?2K~']\S
87.trace 追查 UW{C`^?=B
88.audit sampling 审计抽样 Tzfk_h3hE
89.error 误差 ]<u%jTQREd
90.expected error 预期误差 8`Tj *7Y=
91.population 总体 5a:YzQ4
92.sampling risk 抽样风险 $]4o!Z
93.non- sampling risk 非抽样风险 }D!o=Mg^
94.sampling unit 抽样单位 *`t3z-L
95.statistical sampling 统计抽样 -gv[u,R
96.tolerable error 可容忍误差 !j9(%
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97.the risk of under reliance 信赖不足风险 'wo}1^V
98.the risk of over reliance 信赖过度风险 ,hCbx#h
99.the risk of incorrect rejection 误拒风险 {z@a{L:SC
100. the risk of incorrect acceptance 误受风险 MTn}]blH
101.working trial balance 试算平衡表 fjm3X$tR
102.index and cross-referencing 索引和交叉索引 fbJa$
103.cash receipt 现金收入 =h/61Bl3
104.cash disbursement 现金支出 e4;h*IQK
105.bank statement 银行对账单 -~
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106.bank reconciliation 银行存款余额调节表 a@!
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107.balance sheet date 资产负债表日 QM
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108.net realizable value 可变现净值 L8KaK
109.storeroom 仓库 t6~~s
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110.sale invoice 销售发票 y)3OQ24
111.price list 价目表 2>m"CG
112.positive confirmation request 积极式询证函 $
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113.negative confirmation request 消极式询证函 Z*.rv t
114.purchase requisition 请购单 R4S))EHg
115.receiving report 验收报告 22 `e7
116.gross margin 毛利 Gg%pU+'T
117.manufacturing overhead 制造费用 J!yK/*sO,
118.material requisition 领料单 BipD8`a
119.inventory-taking 存货盘点 Z.N9e
120.bond certificate 债券 z\Z+>A
121.stock certificate 股票
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122.audit report 审计报告 n%6=w9.%c
123.entity 被审计单位 n.1$p
124.addressee of the audit report 审计报告的收件人 sr
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125.unqualified opinion 无保留意见 e<"sZK
126.qualified opinion 保留意见 ^CB@4$!
127.disclaimer of opinion 无法表示意见 \<\147&)r
128.adverse opinion 否定意见 '<AE%i,
129 Auditors‘Report审计报告 F /"lJ/I
130 internal audit内部审计 #y1M1O g
131 public sector audit政府审计 pe
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账项基础审计accounting number-based audit \M~uNWv|
风险导向审计方法risk-oriented audit approach ^%qQ)>I=j