1.audit 审计 c3lfmTT6^
2.attestation A&5$eGe9
鉴证 qvOBvUR}
3.credibility oh;F]*k6
可信赖程度 5
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4.audit of financial statements 财务报表审计 %;9eh'
5.agreed-upon procedures 执行商定程序 @T1>%oi
6.high levels of assurance 高水平保证 na
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7.compilation 编制 {kJ[) 7
8.reliability 可靠性 %a/O7s 6
9.relevance 相关性 Iw"?%k\U
10.professional skepticism 职业谨慎 eT+MN`
11.objectivity 客观性 q_f
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12. professional competence 专业胜任能力 {\t:{.F
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13.Senior/CPA-in-charge 项目经理 7$GP#V1r/
14.audit engagement letter 业务约定书 0;TMwE
15.recurring audit 连续审计 U2ANu|
16.the client 委托人 =]E1T8|
17.change CPA 更换注册会计师 d*3R0Q|#{
18.the existing CPA 现任注册会计师 i=2+1;K
19.the successor CPA 后任注册会计师 $zCUQthL@
20.the preceding CPA前任注册会计师 !wrl.A/P
21.issue the audit report 出具审计报告 V!KtF
22.expert 专家 yB.6U56
23.the board of directors 董事会 rMlbj2T
24.knowledge of the entity‘ s business 了解被审计单位情况 xDr
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25.assess material misstatement risks评估重大错报风险 nbpN+a%
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 33Mr9Doon
27.a general knowledge of ————- 初步了解―――的情况 3F}d,aB
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28.a more knowledge of—————— 进一步了解的情况 dm$:xE":
29.the prior year‘s working papers 以前年度工作底稿 kd\yHI9A
30.minutes of meeting 会议纪要 g6W.Gl"5\w
31.business risks 经营风险 l:@.D|(o3
32.appropriateness 适当性 0l_-
33.accounting estimate 会计估计 0/K NXz
34.management representations 管理层声明 6-X7C9`C
35.going concern assumption 持续经营假设 1xtbhk]D
36.audit plan 审计计划 K0I-7/L
37.significant audit areas 重点审计领域 P6=|C;[
38.error 错误 sZ4H\
39.fraud舞弊 SwP h-6
40.modified or additional procedures 修改或追加审计程序 nMc-kyl{
41.misappropriation of assets 侵占资产 _F3vC#
42.transactions without substance 虚假交易 gieX`}
43.unusual pressures 异常压力 Nq~
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44.the suspected noncompliance 涉嫌存在违法行为 mI`dZ3h
45.materialiy 重要性 \O/=g6w|t}
46.exceed the materiality level 超过重要性水平 \aW5V: ?
47.approach the materiality level 接近重要性水平 +vbNZqwz
48.an acceptably low level 可接受水平 rfPJBD{Ve
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 H
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50.misstatements or omissions 错报或漏报 3]VTQl{P
51.aggregate 总计 (~#PzE:
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 vRY4N{v(<
54.perform additional audit procedures 实施追加的审计程序 $K
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55.audit risk 审计风险 mA>Pr<aV:
56.detection risk 检查风险 >$"bwr}'4B
57.inappropriate audit opinion 不适当的审计意见 yz+r@I5
58.material misstatement 重大的错报 )US)-\^
59.tolerable misstatement 可容忍错报 Ql V:8:H$
60.the acceptable level of detection risk 可接受的检查风险 Y|lMa?\E
61.assessed level of material misstatement risk 重大错报风险的评估水平 QnGJ4F
62.simall business 小规模企业 {jq-dL
63.accounting system 会计系统 ?NwFpSB2
64.test of control 控制测试 0CN.gu
65.walk-through test 穿行测试 g{ a0,B/j
66.communication 沟通 $i`YtV
67.flow chart 流程图 $ `ho+
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 0+H"$2/
70.substantive procedures 实质性程序 @)0gXg
71.assertions 认定 Sn+Yi
72.esistence 存在 x-W0 h
73.occurrence 发生 FJ[(dGKeE
74.completeness 完整性 Gce_gZH7{
75.rights and obligations 权利和义务 ;}PL/L$L6;
76.valuation and allocation 计价和分摊 7)]G"m{
77.cutoff 截止 Fq3;7Cq=hD
78.accuracy 准确性 [gE2lf
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79.classification 分类 Ar$LA"vu4
80.inspection 检查 2-CK:)n/#
81.supervision of counting 监盘 l{3utQH-=z
82.observation 观察 a&<<X:$Hy
83.confirmation 函证 ](ninSX1w
84.computation 计算 T<?;:MO88
85.analytical procedures 分析程序 r9U1 O@c
86.vouch 核对 3A9|{Vaz+6
87.trace 追查 HvngjP{>
88.audit sampling 审计抽样 z(=:J_N
89.error 误差 2,fB$5+
90.expected error 预期误差 :`|,a(
91.population 总体 S,v`rmI
92.sampling risk 抽样风险 !`Wu LhB`
93.non- sampling risk 非抽样风险 n-X
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94.sampling unit 抽样单位 {J]|mxo
95.statistical sampling 统计抽样 )Qc$UI8L
96.tolerable error 可容忍误差 -Z@p
97.the risk of under reliance 信赖不足风险 _`(g?
98.the risk of over reliance 信赖过度风险 kDKpuA!
99.the risk of incorrect rejection 误拒风险 yqU++;6
100. the risk of incorrect acceptance 误受风险 ubQ(O uM"
101.working trial balance 试算平衡表 D'&LwU,o
102.index and cross-referencing 索引和交叉索引 B+<k,ad
103.cash receipt 现金收入 8
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104.cash disbursement 现金支出 ~:@H6Ke[
105.bank statement 银行对账单 C+mU_g>
106.bank reconciliation 银行存款余额调节表 hG67%T'}A
107.balance sheet date 资产负债表日 Y `{U
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108.net realizable value 可变现净值 y/FisX
109.storeroom 仓库 F~Li.qF
110.sale invoice 销售发票 7PMZt$n
111.price list 价目表 )0Lq>6j9
112.positive confirmation request 积极式询证函 7~16letQ
113.negative confirmation request 消极式询证函 anvj{1
114.purchase requisition 请购单 YJy*OS_&
115.receiving report 验收报告 A"'MRY
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116.gross margin 毛利
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117.manufacturing overhead 制造费用 GxkG$B
118.material requisition 领料单 1gE`_%?K
119.inventory-taking 存货盘点 L`#+ZLo
120.bond certificate 债券 dd$N4&
121.stock certificate 股票 sa` Yan
122.audit report 审计报告 TU/J]'))C
123.entity 被审计单位 5c"kLq6r
124.addressee of the audit report 审计报告的收件人 I%p#E#[G
125.unqualified opinion 无保留意见 w.8~A,5}Dh
126.qualified opinion 保留意见 9ZBF1sMg
127.disclaimer of opinion 无法表示意见 /\#5\d
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128.adverse opinion 否定意见 vf2K2\fn
129 Auditors‘Report审计报告 coWB KWF
130 internal audit内部审计 "|.(yN
131 public sector audit政府审计 I?K0b
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账项基础审计accounting number-based audit (yP55PC
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风险导向审计方法risk-oriented audit approach <-F"&LI{<