1.audit 审计 j %H`0
2.attestation HitAc8
鉴证 3}j1RYtz
3.credibility
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可信赖程度 ^aHh{BQ%
4.audit of financial statements 财务报表审计 QLn+R(r
5.agreed-upon procedures 执行商定程序 Je@k iE
6.high levels of assurance 高水平保证 kZv*rWAm
7.compilation 编制 R:f7LRF/\
8.reliability 可靠性 rH.gF43O:
9.relevance 相关性 8kS~ENe?o
10.professional skepticism 职业谨慎 H]]c9`ayt
11.objectivity 客观性 =hGJAU
12. professional competence 专业胜任能力 Dkw*Je#6PX
13.Senior/CPA-in-charge 项目经理 CL1
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14.audit engagement letter 业务约定书 y1#O%=g
15.recurring audit 连续审计 y?Onb3%
16.the client 委托人 'W(xgOP1
17.change CPA 更换注册会计师 'in@9XO
18.the existing CPA 现任注册会计师 hiN/S|JN8y
19.the successor CPA 后任注册会计师 BGzO!s*@j
20.the preceding CPA前任注册会计师 7*;^UqGjz
21.issue the audit report 出具审计报告 nj
22.expert 专家 -X8eabb
23.the board of directors 董事会 wV:C<Mg7q
24.knowledge of the entity‘ s business 了解被审计单位情况 2( _=SfQ
25.assess material misstatement risks评估重大错报风险 ;ctU&`
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 3~<}bee5|q
27.a general knowledge of ————- 初步了解―――的情况 cix36MR_
28.a more knowledge of—————— 进一步了解的情况 Ihqs%;V
29.the prior year‘s working papers 以前年度工作底稿 a_{6Qdl
30.minutes of meeting 会议纪要 :<%vE !$
31.business risks 经营风险 S=PJhAF
32.appropriateness 适当性 6c &Y
33.accounting estimate 会计估计
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34.management representations 管理层声明 Nxi)Q$
35.going concern assumption 持续经营假设 nvH|Ngg Q
36.audit plan 审计计划 > 0T
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37.significant audit areas 重点审计领域
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38.error 错误 !^L-T?y.2
39.fraud舞弊 t!~S9c
40.modified or additional procedures 修改或追加审计程序 Hm4bN\%
41.misappropriation of assets 侵占资产 H;y}-=J+
42.transactions without substance 虚假交易 !DcX
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43.unusual pressures 异常压力 ^mf jn-=3
44.the suspected noncompliance 涉嫌存在违法行为 "lrA%~3%[P
45.materialiy 重要性 !=[>r'+3
46.exceed the materiality level 超过重要性水平 Ag6uR(uI
47.approach the materiality level 接近重要性水平 hy!6g n
48.an acceptably low level 可接受水平 F.
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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 no
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50.misstatements or omissions 错报或漏报 j3 P$@<
51.aggregate 总计 SQ
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52.subsequent events 期后事项 =<.F3lo\s
53.adjust the financial statements 调整财务报表 $3#%aA!(#
54.perform additional audit procedures 实施追加的审计程序 .CS v|:'1
55.audit risk 审计风险 h'!V8'}O?
56.detection risk 检查风险 75AslL?t
57.inappropriate audit opinion 不适当的审计意见 "i%jQL'.
58.material misstatement 重大的错报 =~JfVozU
59.tolerable misstatement 可容忍错报 pBU]=[M0
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 enumK\
62.simall business 小规模企业 *~;8N|4<
63.accounting system 会计系统 3+9
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64.test of control 控制测试 h[Mdr
65.walk-through test 穿行测试 lD3)TAW@
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66.communication 沟通 fnOIv#
67.flow chart 流程图 a.,i
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68.reperformance of internal control 重新执行 1Is%]6
69.audit evidence 审计证据 Rcf=J){D6
70.substantive procedures 实质性程序 ]3+`` vL
71.assertions 认定 QiU_hz6?v
72.esistence 存在 Hg whe=P
73.occurrence 发生 2fbU-9Rfn
74.completeness 完整性 GX5W^//}
75.rights and obligations 权利和义务 #_fY4vEO
76.valuation and allocation 计价和分摊 |D<+X^0'
77.cutoff 截止 sg$4G:l
78.accuracy 准确性 H&K3"Ulw
79.classification 分类 pl\b-
80.inspection 检查 X:{WZs"[x
81.supervision of counting 监盘 74]a/'4
82.observation 观察 bKUyBk,\#
83.confirmation 函证 7m]t^^
84.computation 计算 -l JYr/MSL
85.analytical procedures 分析程序 -|[~sj-p
86.vouch 核对 _+n;A46
87.trace 追查 kwF] TO
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88.audit sampling 审计抽样 yQwVQUW8B
89.error 误差 rhoeZ
90.expected error 预期误差 `:4MMr9 1
91.population 总体 LzE/g)>
92.sampling risk 抽样风险 !.X_/$c
93.non- sampling risk 非抽样风险 <I
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94.sampling unit 抽样单位 $',3Pv
95.statistical sampling 统计抽样 I.9o`Q[8&
96.tolerable error 可容忍误差 qguVaV4Y
97.the risk of under reliance 信赖不足风险 oZ-FF'
98.the risk of over reliance 信赖过度风险 ~d>uXrb
99.the risk of incorrect rejection 误拒风险 9v$qrM`8
100. the risk of incorrect acceptance 误受风险 HEpM4
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101.working trial balance 试算平衡表 9FNwpL'C
102.index and cross-referencing 索引和交叉索引 X'@f"= v9k
103.cash receipt 现金收入 J[r^T&o
104.cash disbursement 现金支出 H/`G
105.bank statement 银行对账单 bP03G=`6w
106.bank reconciliation 银行存款余额调节表 `Hd9\;NJ
107.balance sheet date 资产负债表日 2Y;!$0_rv
108.net realizable value 可变现净值 R+F,H`
109.storeroom 仓库 uP Rl[tS0
110.sale invoice 销售发票 pg!`SxFD
111.price list 价目表 |!xpYT:
112.positive confirmation request 积极式询证函 ALAL( f`
113.negative confirmation request 消极式询证函 `VXZ khm
114.purchase requisition 请购单 /Zx8nx'{V
115.receiving report 验收报告 z^3Q.4Qc6^
116.gross margin 毛利 VWD.J
117.manufacturing overhead 制造费用
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118.material requisition 领料单 V4EM5 Z\k
119.inventory-taking 存货盘点 niQcvnT4b
120.bond certificate 债券 wI>h%y-%!
121.stock certificate 股票 (Xj.iP
122.audit report 审计报告 ssT@<Tk^4
123.entity 被审计单位 |i u2&p >
124.addressee of the audit report 审计报告的收件人 P{Lg{I_w.B
125.unqualified opinion 无保留意见 qPUA!-'
126.qualified opinion 保留意见 KqK9X
127.disclaimer of opinion 无法表示意见 >fg4x+0 %
128.adverse opinion 否定意见 C/y(E|zC$
129 Auditors‘Report审计报告 -_HRqw,Z0
130 internal audit内部审计
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131 public sector audit政府审计 *.3y2m,bZ
账项基础审计accounting number-based audit ,m:6qdN
风险导向审计方法risk-oriented audit approach |mvM@V;^8{