1.audit 审计 pY
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2.attestation b$Ln}<
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3.credibility c`
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可信赖程度 FPF6H puV
4.audit of financial statements 财务报表审计 4}i*cB`
5.agreed-upon procedures 执行商定程序 /PXioiGcs
6.high levels of assurance 高水平保证 bg}+\/78#
7.compilation 编制 rnO0-h-;
8.reliability 可靠性 X"j>=DEX
9.relevance 相关性 j$vK<SF
10.professional skepticism 职业谨慎 W5.Va.
11.objectivity 客观性 i?;R}%~
12. professional competence 专业胜任能力 /Wu |)tx
13.Senior/CPA-in-charge 项目经理 94Ud@F9d5
14.audit engagement letter 业务约定书 'a#mViPTQ)
15.recurring audit 连续审计 'z5h3J
16.the client 委托人 \0ov[T N.>
17.change CPA 更换注册会计师 tiYOMA
18.the existing CPA 现任注册会计师 ;#&fgj
19.the successor CPA 后任注册会计师 4PWAGuN^
20.the preceding CPA前任注册会计师 DK6?E\<
21.issue the audit report 出具审计报告 ;wR 'z$8
22.expert 专家 Q`A6(y/s?
23.the board of directors 董事会 rQJ"&CapT
24.knowledge of the entity‘ s business 了解被审计单位情况 Hm
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25.assess material misstatement risks评估重大错报风险 7J|&U2}c
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of ————- 初步了解―――的情况 5wT>N46UX
28.a more knowledge of—————— 进一步了解的情况 ,a0pAj
29.the prior year‘s working papers 以前年度工作底稿 HI`q1m.
30.minutes of meeting 会议纪要 ufrqsv]=
31.business risks 经营风险
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32.appropriateness 适当性 tHh HrMxO
33.accounting estimate 会计估计 8uch i
34.management representations 管理层声明 L9FHgl?
35.going concern assumption 持续经营假设 bA@P}M)X
36.audit plan 审计计划 ^$-Ye]<
37.significant audit areas 重点审计领域 Y]N,.pv=
38.error 错误 Qx)Jtb0`V
39.fraud舞弊 )R?;M
40.modified or additional procedures 修改或追加审计程序 R^n@.^8s
41.misappropriation of assets 侵占资产 p!zJ;rh)
42.transactions without substance 虚假交易 WR#0<cz(
43.unusual pressures 异常压力 a{'Z5ail
44.the suspected noncompliance 涉嫌存在违法行为 B$vr'U
45.materialiy 重要性 "e6|"w@8
46.exceed the materiality level 超过重要性水平 QTmZ(>z
47.approach the materiality level 接近重要性水平 W3rl^M=r
48.an acceptably low level 可接受水平 y(a!YicA?
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 &aG*k*
50.misstatements or omissions 错报或漏报 xHo&[{
51.aggregate 总计 wX,F`e3"/
52.subsequent events 期后事项 XK
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53.adjust the financial statements 调整财务报表 '91".c,3?
54.perform additional audit procedures 实施追加的审计程序 7dOyxr"H-
55.audit risk 审计风险 / i_ @
56.detection risk 检查风险 bZ 443SG
57.inappropriate audit opinion 不适当的审计意见 EJ84rSp
58.material misstatement 重大的错报 @|\R}k
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59.tolerable misstatement 可容忍错报 q,%:h`t\
60.the acceptable level of detection risk 可接受的检查风险 hs+kr?Pg`
61.assessed level of material misstatement risk 重大错报风险的评估水平 RJ4.
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62.simall business 小规模企业 ycAKK?O*
63.accounting system 会计系统 VDbI-P&c
64.test of control 控制测试 :G5RYi
65.walk-through test 穿行测试 831JwSR
66.communication 沟通
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67.flow chart 流程图 r0]4=6U
68.reperformance of internal control 重新执行 Ysi
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69.audit evidence 审计证据 {ZsdLF#
70.substantive procedures 实质性程序 Uf\nFB? ^
71.assertions 认定 %|"g/2sF[G
72.esistence 存在 W# US#<9Y
73.occurrence 发生 x@>&IBiL
74.completeness 完整性 ;GGK`V
75.rights and obligations 权利和义务 i38[hQR9a
76.valuation and allocation 计价和分摊 &M/>tEZ)
77.cutoff 截止 G?c-79]U
78.accuracy 准确性 58tVx'1y
79.classification 分类 H%F>@(U
80.inspection 检查 qMYe{{r
81.supervision of counting 监盘 D
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82.observation 观察 ANi)q$:{
83.confirmation 函证 @Xp~2@I=ls
84.computation 计算 O,@~L$a:YZ
85.analytical procedures 分析程序 ;gg\;i}^
86.vouch 核对 ?.=}pAub
87.trace 追查 3< Od0J
88.audit sampling 审计抽样 qJ4T]FVN
89.error 误差 gB'fFkd
90.expected error 预期误差 %
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91.population 总体 ]D2udeg
92.sampling risk 抽样风险 0\9K3
93.non- sampling risk 非抽样风险 q`NXJf=sc
94.sampling unit 抽样单位 m!tx(XsXU
95.statistical sampling 统计抽样 V5F%_,No
96.tolerable error 可容忍误差 X0(tboj#
97.the risk of under reliance 信赖不足风险 RDqFL.-S
98.the risk of over reliance 信赖过度风险 kX`[Y@nUN
99.the risk of incorrect rejection 误拒风险 Iq7}
100. the risk of incorrect acceptance 误受风险 [BBEEI=|r
101.working trial balance 试算平衡表 '(GiF
102.index and cross-referencing 索引和交叉索引 :#k &\f-Y
103.cash receipt 现金收入 !~]<$WZV
104.cash disbursement 现金支出 RwI[R)k
105.bank statement 银行对账单 WYB{% yf
106.bank reconciliation 银行存款余额调节表 Z/;Xl~
107.balance sheet date 资产负债表日 0& >H^
108.net realizable value 可变现净值 v3d&*I
109.storeroom 仓库
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110.sale invoice 销售发票 7/7Z`
111.price list 价目表 j>uj=B@
112.positive confirmation request 积极式询证函 k3?rp`V1
113.negative confirmation request 消极式询证函 2*"Fu:a"`I
114.purchase requisition 请购单 [r+ZE7$2b"
115.receiving report 验收报告 >_OYhgs1w
116.gross margin 毛利 {@! Kx`(:
117.manufacturing overhead 制造费用 K~=UUB
118.material requisition 领料单 )^||\G
119.inventory-taking 存货盘点 p'7*6bj1
120.bond certificate 债券 @%k}FL=:t(
121.stock certificate 股票 Q+4tIrd+
122.audit report 审计报告 Twn4lG4~
123.entity 被审计单位 \`V;z~@iA
124.addressee of the audit report 审计报告的收件人 toN^0F?Qm
125.unqualified opinion 无保留意见 3(TsgP>`
126.qualified opinion 保留意见 akw,P$i
127.disclaimer of opinion 无法表示意见 .#02
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128.adverse opinion 否定意见 n
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129 Auditors‘Report审计报告 JSh.]j<bJL
130 internal audit内部审计 `qJw|u>YpJ
131 public sector audit政府审计 @36u8pE
账项基础审计accounting number-based audit u:0aM}9A
风险导向审计方法risk-oriented audit approach .ERO|$fv