1.audit 审计 oB9Fas!N
2.attestation wrsETB
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鉴证 9FK:lFGD
3.credibility WF-imI:EK
可信赖程度 ,O
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4.audit of financial statements 财务报表审计 f$V']dOj1q
5.agreed-upon procedures 执行商定程序 dJNY
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6.high levels of assurance 高水平保证 .:Ro
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7.compilation 编制 "@`mPe/
8.reliability 可靠性 H3OH
9.relevance 相关性 $BH0W{S
10.professional skepticism 职业谨慎 ['-ln)96.
11.objectivity 客观性 HdWghxz?)
12. professional competence 专业胜任能力 zCvR/
13.Senior/CPA-in-charge 项目经理 _Zf1=&U#/
14.audit engagement letter 业务约定书 L ?KEe>;r
15.recurring audit 连续审计 y
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16.the client 委托人 3L>V-RPi M
17.change CPA 更换注册会计师 S2jo@bp!
18.the existing CPA 现任注册会计师 |BYD] vK
19.the successor CPA 后任注册会计师 kUGOkSP8[
20.the preceding CPA前任注册会计师 :m]H?vq] \
21.issue the audit report 出具审计报告 aS=-9P;v
22.expert 专家 ~G,_4}#"pM
23.the board of directors 董事会 0"}J!c<g
24.knowledge of the entity‘ s business 了解被审计单位情况 Ra)wlIx
25.assess material misstatement risks评估重大错报风险 VddHK
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,sI<AFI
27.a general knowledge of ————- 初步了解―――的情况 xsu9DzPf&{
28.a more knowledge of—————— 进一步了解的情况 4Oo{\&(
29.the prior year‘s working papers 以前年度工作底稿 6I2`oag
30.minutes of meeting 会议纪要
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31.business risks 经营风险 VK286[[fv
32.appropriateness 适当性 )Fon;/p
33.accounting estimate 会计估计 {ppzg`G\
34.management representations 管理层声明 K*I!:1;3N
35.going concern assumption 持续经营假设 J/LsL
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36.audit plan 审计计划 >m]LV}">O
37.significant audit areas 重点审计领域 YLJ^R$pi
38.error 错误 7zM9K+3L
39.fraud舞弊 5(>SFxz"t
40.modified or additional procedures 修改或追加审计程序 G?kK:eV
41.misappropriation of assets 侵占资产 3 {$vN).
42.transactions without substance 虚假交易 f7YBhF
43.unusual pressures 异常压力 bd]9kRq1K
44.the suspected noncompliance 涉嫌存在违法行为 50_[n$tqE
45.materialiy 重要性 JTIt!E}P
46.exceed the materiality level 超过重要性水平 ;/:Sx/#s
47.approach the materiality level 接近重要性水平 3P@D!l
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48.an acceptably low level 可接受水平 % IHIXncv[
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<^;Ybw{`Z
50.misstatements or omissions 错报或漏报 3xg9
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51.aggregate 总计 is
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52.subsequent events 期后事项 ZDg(D"
53.adjust the financial statements 调整财务报表 Hz\@#
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 o?Aj6fNY?
56.detection risk 检查风险 cbN;Kv?ak}
57.inappropriate audit opinion 不适当的审计意见 CYRZ2Yrk?"
58.material misstatement 重大的错报 _j+!Fd
59.tolerable misstatement 可容忍错报 &&nbdu
60.the acceptable level of detection risk 可接受的检查风险 o]EL=j
61.assessed level of material misstatement risk 重大错报风险的评估水平 Q$uv
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62.simall business 小规模企业 }}"pQ!Z
63.accounting system 会计系统 y];-D>jk
64.test of control 控制测试 \yl|*h3
65.walk-through test 穿行测试 W1 k]P.
66.communication 沟通 d]poUN~x
67.flow chart 流程图 h2 KI
68.reperformance of internal control 重新执行 tI1OmhNN
69.audit evidence 审计证据 x-"8V(
70.substantive procedures 实质性程序 +$|fUn{
71.assertions 认定 AHRJ7l;a
72.esistence 存在 m>%b4M
73.occurrence 发生 m8ts!6C
74.completeness 完整性 V"m S$MN
75.rights and obligations 权利和义务 }x?F53I)
76.valuation and allocation 计价和分摊 Q_U.J0
77.cutoff 截止 y{S8?$dU$:
78.accuracy 准确性 P0e-v0
79.classification 分类 +LF#XS@
80.inspection 检查 #~!"`B?#*
81.supervision of counting 监盘 ,Cb3R|L8
82.observation 观察 |~r-VV(=
83.confirmation 函证 kk%3 2(By
84.computation 计算 wqhktgG
85.analytical procedures 分析程序 @(Y!$><Is
86.vouch 核对 @^xtxtjzux
87.trace 追查 >~SS^I0
88.audit sampling 审计抽样 W7^[W.
89.error 误差 4b:|>Z-
90.expected error 预期误差
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91.population 总体 CmZayV
92.sampling risk 抽样风险 1h&`mqY)L.
93.non- sampling risk 非抽样风险 n:,mo} ?X
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 HR}O:2'
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 H+4j.eVzZU
98.the risk of over reliance 信赖过度风险 P(hGkY=(
99.the risk of incorrect rejection 误拒风险 ")T\_ME
100. the risk of incorrect acceptance 误受风险 $iu[-my_
101.working trial balance 试算平衡表 Ttt'X<9
102.index and cross-referencing 索引和交叉索引 V5w1ET
103.cash receipt 现金收入 $@D a|d4
104.cash disbursement 现金支出 qOwql(vX
105.bank statement 银行对账单 Y !?'[t
106.bank reconciliation 银行存款余额调节表 rW:krx9
107.balance sheet date 资产负债表日 $VuXr=f}
108.net realizable value 可变现净值 x@t?7 o\&
109.storeroom 仓库 %up?70
110.sale invoice 销售发票 O$<>v\NC?
111.price list 价目表 bC/":+s& p
112.positive confirmation request 积极式询证函 @1MnJP
113.negative confirmation request 消极式询证函 uh)S;3|
114.purchase requisition 请购单 98>GHl'lM
115.receiving report 验收报告 jN\u}!\O
116.gross margin 毛利 <s9?9^!!V^
117.manufacturing overhead 制造费用 QO2cTk
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118.material requisition 领料单 VPe0\?!d
119.inventory-taking 存货盘点 FJ:^pROpm
120.bond certificate 债券 5~L]zE
121.stock certificate 股票 l3>S{
122.audit report 审计报告 KJA
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123.entity 被审计单位 V
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124.addressee of the audit report 审计报告的收件人 FACw;/rW
125.unqualified opinion 无保留意见 o4);5~1l
126.qualified opinion 保留意见 |w~*p
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127.disclaimer of opinion 无法表示意见 :Eg4^,QX
128.adverse opinion 否定意见 ,Cm1~ExJ
129 Auditors‘Report审计报告 X6!KFc
130 internal audit内部审计 B|^=2 >8s
131 public sector audit政府审计 C@
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账项基础审计accounting number-based audit /&=y_%VR
风险导向审计方法risk-oriented audit approach bB/fU7<{)u