1.audit 审计 KAFR.h:p9
2.attestation @&WHX#
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3.credibility -YKy"
可信赖程度 }shxEsq
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 zN|k*}j1J
6.high levels of assurance 高水平保证 5Q"w{ n
7.compilation 编制 cAEvv[
8.reliability 可靠性 Im/tU6ybV
9.relevance 相关性 V<H9KA
10.professional skepticism 职业谨慎 9iZio3m
11.objectivity 客观性 %|D)%|Z
12. professional competence 专业胜任能力 jj2\;b:a0
13.Senior/CPA-in-charge 项目经理 x}?<9(nE c
14.audit engagement letter 业务约定书 3+>n!8x ;A
15.recurring audit 连续审计 uy3<2L#.
16.the client 委托人 o5F:U4sG
17.change CPA 更换注册会计师 9T24dofkJ
18.the existing CPA 现任注册会计师 4.jRTL5-oj
19.the successor CPA 后任注册会计师 Ls9NQy
20.the preceding CPA前任注册会计师 ^Q$OzsEk
21.issue the audit report 出具审计报告 `!HD.
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22.expert 专家 Q,xL8i
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23.the board of directors 董事会 gaY&2
24.knowledge of the entity‘ s business 了解被审计单位情况 &R_7]f+%)
25.assess material misstatement risks评估重大错报风险 >{IPt]PCn
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \{lv~I
27.a general knowledge of ————- 初步了解―――的情况 J}X{
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28.a more knowledge of—————— 进一步了解的情况 Ytlzn%
29.the prior year‘s working papers 以前年度工作底稿 TD}<U8I8_
30.minutes of meeting 会议纪要 L#UR>Z#9
31.business risks 经营风险 cZ?QI6|[
32.appropriateness 适当性 IL %]4,
33.accounting estimate 会计估计 w#9KtW,tt
34.management representations 管理层声明 !`Rh2g*o9
35.going concern assumption 持续经营假设 #lP8/-s^
36.audit plan 审计计划 LJ(WU)CPc
37.significant audit areas 重点审计领域 P6 OnE18n
38.error 错误 E
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39.fraud舞弊 RQx8Du<
40.modified or additional procedures 修改或追加审计程序 }bjZeh.
41.misappropriation of assets 侵占资产 UUJQc~=
42.transactions without substance 虚假交易 L9D`hefz
43.unusual pressures 异常压力 NFs 5XpZ~
44.the suspected noncompliance 涉嫌存在违法行为 zzQWHg]/
45.materialiy 重要性 `S@TiD*
46.exceed the materiality level 超过重要性水平 Fr8GGN~/
47.approach the materiality level 接近重要性水平 RU:Rt'
48.an acceptably low level 可接受水平 y!77gx?-
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Z nc(Q
50.misstatements or omissions 错报或漏报 {q?&h'#y
51.aggregate 总计 ssi7)0
52.subsequent events 期后事项 lrT2*$ w3
53.adjust the financial statements 调整财务报表 d]l8ei@>h
54.perform additional audit procedures 实施追加的审计程序 ZYwcB]xEz
55.audit risk 审计风险 5G*cAlU
56.detection risk 检查风险 aKbmj
57.inappropriate audit opinion 不适当的审计意见 /9w>:i81
58.material misstatement 重大的错报 I9*cEZ!l=e
59.tolerable misstatement 可容忍错报 Dsg>~J'
60.the acceptable level of detection risk 可接受的检查风险 \c}(rqT
61.assessed level of material misstatement risk 重大错报风险的评估水平 A IP~A]T
62.simall business 小规模企业 V0\[|E;F
63.accounting system 会计系统 FM@iIlY"
64.test of control 控制测试 EiW|+@1
65.walk-through test 穿行测试 9B:
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66.communication 沟通 +$,Re.WnP
67.flow chart 流程图
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68.reperformance of internal control 重新执行 9Yx(u2PQ
69.audit evidence 审计证据 7^q~a(j
70.substantive procedures 实质性程序 p~qe/
71.assertions 认定 i6`"e[aT[o
72.esistence 存在 =?fz-HB
73.occurrence 发生 nVb@sI{{k
74.completeness 完整性 ?['!0PF
75.rights and obligations 权利和义务 .V?:&_}_I6
76.valuation and allocation 计价和分摊 %z><)7
77.cutoff 截止 iq(PC3e`V
78.accuracy 准确性 x *eU~e_jP
79.classification 分类 RLB3 -=9t
80.inspection 检查 RK>Pe3<
81.supervision of counting 监盘 `2s!%/
82.observation 观察 }]?Si6_ZZ
83.confirmation 函证 nM
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84.computation 计算 > VG
85.analytical procedures 分析程序 ':'g!b`/
86.vouch 核对 kI{DxuTad
87.trace 追查 )ZJvx%@i
88.audit sampling 审计抽样 /:&!o2&1H
89.error 误差 b'H'QY
90.expected error 预期误差 ?Ec9rM\ze
91.population 总体 N%y i4
92.sampling risk 抽样风险 "/#JC}]
93.non- sampling risk 非抽样风险 H"C'<(4*\
94.sampling unit 抽样单位 5,RUPaE
95.statistical sampling 统计抽样 ^u/%zL
96.tolerable error 可容忍误差 @fL ^I&
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97.the risk of under reliance 信赖不足风险 ou|emAV
98.the risk of over reliance 信赖过度风险 -EjXVn! vQ
99.the risk of incorrect rejection 误拒风险 7io["zW
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 XH:*J+$O
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 pJpapA2l*6
104.cash disbursement 现金支出 ^4y]7p
105.bank statement 银行对账单 S;Bk/\2
106.bank reconciliation 银行存款余额调节表 30Q
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107.balance sheet date 资产负债表日 pMc6p0
108.net realizable value 可变现净值 \INH[X#>
109.storeroom 仓库 XZ
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110.sale invoice 销售发票 L"L3n,%F
111.price list 价目表 c}x1-d8
112.positive confirmation request 积极式询证函 weitDr6
113.negative confirmation request 消极式询证函 R`?l.0
114.purchase requisition 请购单 +jN}d=N-
115.receiving report 验收报告 kmuksT\)a
116.gross margin 毛利 15$xa_w}L
117.manufacturing overhead 制造费用 ?0tg}0|
118.material requisition 领料单 }kbSbRH43
119.inventory-taking 存货盘点 "}]`64?
120.bond certificate 债券 R
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121.stock certificate 股票 H#-3
122.audit report 审计报告 W+XWS
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123.entity 被审计单位 snV*gSUH
124.addressee of the audit report 审计报告的收件人 e5=d
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125.unqualified opinion 无保留意见 uFd$*`jS
126.qualified opinion 保留意见 6
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127.disclaimer of opinion 无法表示意见 ]`E+HLEQ'
128.adverse opinion 否定意见 \/-c)
129 Auditors‘Report审计报告 Ae)xFnuq3
130 internal audit内部审计 ]n ?x tI
131 public sector audit政府审计 R{hX--|j
账项基础审计accounting number-based audit &[.5@sv
风险导向审计方法risk-oriented audit approach gU9{~-9}