1.audit 审计 0})7of
2.attestation XvfcPI6
鉴证 !mpMa]G3
3.credibility JLFFh!J
可信赖程度 j?d;xj
4.audit of financial statements 财务报表审计 >o0&:h|>$'
5.agreed-upon procedures 执行商定程序 .(P@Bl]XJ
6.high levels of assurance 高水平保证 F]URf&U
7.compilation 编制 Q2_WH)J 3
8.reliability 可靠性 w /Bn2b
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9.relevance 相关性 ft~|
10.professional skepticism 职业谨慎 tu?Z@W/
11.objectivity 客观性 +l[Z2mW
12. professional competence 专业胜任能力 <wd4^Vr!2
13.Senior/CPA-in-charge 项目经理 rzYobOKd#
14.audit engagement letter 业务约定书 t5X G^3X@
15.recurring audit 连续审计
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16.the client 委托人 `g4Ekp'Rp[
17.change CPA 更换注册会计师 qb>|n1F_
18.the existing CPA 现任注册会计师 Et@=Ic^E
19.the successor CPA 后任注册会计师 l1+w2rd1
20.the preceding CPA前任注册会计师 LP0;n\
21.issue the audit report 出具审计报告 'NG^HLD/
22.expert 专家
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23.the board of directors 董事会 o1p$9PL\:
24.knowledge of the entity‘ s business 了解被审计单位情况 A9fjMnw
25.assess material misstatement risks评估重大错报风险 mCC:}n"#
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +7lRP)1R
27.a general knowledge of ————- 初步了解―――的情况 +[ZMrTW!0C
28.a more knowledge of—————— 进一步了解的情况 I9Edw]
29.the prior year‘s working papers 以前年度工作底稿 [pRVZV
30.minutes of meeting 会议纪要 4cErk)F4
31.business risks 经营风险 Q)%8NVs
32.appropriateness 适当性 `/gEKrhL-
33.accounting estimate 会计估计 ]$?zT`>(F
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 l7D4`i<F
36.audit plan 审计计划 3u"J4%zg|L
37.significant audit areas 重点审计领域 Vx\#+)4
38.error 错误 )LMBxyS
39.fraud舞弊 k #,Gfs
40.modified or additional procedures 修改或追加审计程序 6>LQGO
41.misappropriation of assets 侵占资产 u
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42.transactions without substance 虚假交易 1=/MT#d^?
43.unusual pressures 异常压力 ^%4(
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44.the suspected noncompliance 涉嫌存在违法行为 Rrs`h `'-
45.materialiy 重要性 w|n?m
46.exceed the materiality level 超过重要性水平 _I
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47.approach the materiality level 接近重要性水平 @tjZvRtZ
48.an acceptably low level 可接受水平 %DND&0`
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 =?
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50.misstatements or omissions 错报或漏报 WW8L~4Zy
51.aggregate 总计 "z(fBnv
52.subsequent events 期后事项 v @I^:I
53.adjust the financial statements 调整财务报表 MSYLkQ}_b
54.perform additional audit procedures 实施追加的审计程序 v%l|S{>(
55.audit risk 审计风险 *"wD&E?
56.detection risk 检查风险 (8m\#[T+R
57.inappropriate audit opinion 不适当的审计意见 G(Idiw#WT
58.material misstatement 重大的错报 z*k3q`=>
59.tolerable misstatement 可容忍错报 G7kFo6Cb
60.the acceptable level of detection risk 可接受的检查风险 OL mBh3&
61.assessed level of material misstatement risk 重大错报风险的评估水平 Lct+cKKU
62.simall business 小规模企业 > {LJ#Dc6
63.accounting system 会计系统 JG+g88
64.test of control 控制测试 ]B[/sqf
65.walk-through test 穿行测试 |qudJucV
66.communication 沟通 x"C93ft[
67.flow chart 流程图 ezq
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68.reperformance of internal control 重新执行 IpaJ<~ p
69.audit evidence 审计证据 +G=C~X
70.substantive procedures 实质性程序 Velbq
71.assertions 认定 U}vtVvx
72.esistence 存在 I!0 $%
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73.occurrence 发生 r^o}Y
74.completeness 完整性 dv4r\ R^
75.rights and obligations 权利和义务 \<MTY:
76.valuation and allocation 计价和分摊 vsr~[d=
77.cutoff 截止 `v/tf|v6
78.accuracy 准确性 /wCxf5q0
79.classification 分类 m%$E[cUW!
80.inspection 检查 j
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81.supervision of counting 监盘 0wE8GmG
82.observation 观察 < &m
83.confirmation 函证 Z5^,!6
84.computation 计算 !PP?2Ax
85.analytical procedures 分析程序 )*L?PT
86.vouch 核对 $GfxMt
87.trace 追查 7zkm
88.audit sampling 审计抽样 8-g$HXqs_#
89.error 误差 '?!<I
90.expected error 预期误差 { G>+.
91.population 总体 "F.J>QBd
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 o'}Z!@h
94.sampling unit 抽样单位 2Z1(J% 7
95.statistical sampling 统计抽样 qpEC!~y
96.tolerable error 可容忍误差 }y=n#%|i.
97.the risk of under reliance 信赖不足风险 #(Yb
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98.the risk of over reliance 信赖过度风险 W!9f'Yn
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 N@`9
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101.working trial balance 试算平衡表 `9"jHw`D
102.index and cross-referencing 索引和交叉索引 'w$we6f
103.cash receipt 现金收入 "e};?|y
104.cash disbursement 现金支出 c$Nl-?W
105.bank statement 银行对账单 P*^UU\x'4I
106.bank reconciliation 银行存款余额调节表 By"ul
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107.balance sheet date 资产负债表日 1ZH8/1gWI
108.net realizable value 可变现净值 I:2jwAl
109.storeroom 仓库 ~sja^
110.sale invoice 销售发票 nv|y@!(
111.price list 价目表 UtW3KvJ#=
112.positive confirmation request 积极式询证函 sAAIyPJts
113.negative confirmation request 消极式询证函 %RF
114.purchase requisition 请购单 @P*P8v8:
115.receiving report 验收报告 AE@Rn
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116.gross margin 毛利 `fE:5y
117.manufacturing overhead 制造费用 KqIe8bi^G
118.material requisition 领料单 / z>8XM&
119.inventory-taking 存货盘点 XXdMp poR
120.bond certificate 债券 $
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121.stock certificate 股票 -8J@r2 \
122.audit report 审计报告 v
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123.entity 被审计单位 ZFw743G
124.addressee of the audit report 审计报告的收件人 o\YdL2:X
125.unqualified opinion 无保留意见 vP;tgW9Qk
126.qualified opinion 保留意见 ;iI2K/ 3
127.disclaimer of opinion 无法表示意见 j
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128.adverse opinion 否定意见 H_$f
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129 Auditors‘Report审计报告 .3SjkC4I
130 internal audit内部审计 20xGj?M
131 public sector audit政府审计 BHBR_7
账项基础审计accounting number-based audit o~N-x*
风险导向审计方法risk-oriented audit approach X~VZ61vNu