1.audit 审计 8Nvr93T,
2.attestation ;4d.)-<No_
鉴证 9kd.j@C
3.credibility 1PU*:58[
可信赖程度 v:P!(`sF
4.audit of financial statements 财务报表审计 fH!=Zb_
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5.agreed-upon procedures 执行商定程序 DS
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6.high levels of assurance 高水平保证 fjkT5LNxk
7.compilation 编制 mcMb*?]
8.reliability 可靠性 ^"`Z1)V
9.relevance 相关性 70<K.T<b
10.professional skepticism 职业谨慎 X'2Gi
11.objectivity 客观性 #5d8?n
12. professional competence 专业胜任能力 'aPCb`^;w
13.Senior/CPA-in-charge 项目经理 -ddOh<U>
14.audit engagement letter 业务约定书 >H?uuzi
15.recurring audit 连续审计 W}k[slqZA
16.the client 委托人 3^H/LWx`{]
17.change CPA 更换注册会计师 RQ5P}A
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18.the existing CPA 现任注册会计师 >'0lw+a
19.the successor CPA 后任注册会计师 N K"%DU<
20.the preceding CPA前任注册会计师 gCwt0)
21.issue the audit report 出具审计报告 /a%KS3>V*
22.expert 专家 ]
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23.the board of directors 董事会 sVD([`Nmc
24.knowledge of the entity‘ s business 了解被审计单位情况 tnRJ#[Io
25.assess material misstatement risks评估重大错报风险 #,Bj!'Q'-
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 3AP YO
27.a general knowledge of ————- 初步了解―――的情况 `g8tq
28.a more knowledge of—————— 进一步了解的情况 #]5)]LF1q
29.the prior year‘s working papers 以前年度工作底稿 &O{t^D)F
30.minutes of meeting 会议纪要 MZiF];OY
31.business risks 经营风险 4`G=q^GL,
32.appropriateness 适当性 A xR\ned
33.accounting estimate 会计估计 P59uALi
34.management representations 管理层声明 cB36p&%
35.going concern assumption 持续经营假设 q]?+By-
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36.audit plan 审计计划 .)nCOwR6p
37.significant audit areas 重点审计领域 +TWJNI
38.error 错误 j>g9\i0O1
39.fraud舞弊 =KW|#]RB^
40.modified or additional procedures 修改或追加审计程序 o7QK8#
41.misappropriation of assets 侵占资产 PJ6$);9}6
42.transactions without substance 虚假交易 (77Dif0)'
43.unusual pressures 异常压力 TQ2i{e
44.the suspected noncompliance 涉嫌存在违法行为 wISzT^
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45.materialiy 重要性 8\u;Wf
46.exceed the materiality level 超过重要性水平 h?3f5G*&H
47.approach the materiality level 接近重要性水平 ]N_140N~
48.an acceptably low level 可接受水平 fIlIH
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 !?Tzk&'
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 b__n~\q_
52.subsequent events 期后事项 J
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53.adjust the financial statements 调整财务报表 5\5~L
54.perform additional audit procedures 实施追加的审计程序 hAYQ6g$A
55.audit risk 审计风险 G)K9la<p
56.detection risk 检查风险 1(D1}fcul
57.inappropriate audit opinion 不适当的审计意见 `oan,wq+
58.material misstatement 重大的错报 >0ssza
59.tolerable misstatement 可容忍错报 @)06\h
60.the acceptable level of detection risk 可接受的检查风险 }"g@E-]N
61.assessed level of material misstatement risk 重大错报风险的评估水平 _4g}kL02.
62.simall business 小规模企业 rufRaar
63.accounting system 会计系统 U bpg92
64.test of control 控制测试 Dj/Q1KY$m
65.walk-through test 穿行测试 *Y^5M"AB_
66.communication 沟通 CVi<~7Am\
67.flow chart 流程图
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68.reperformance of internal control 重新执行 Z|f^nH#-C
69.audit evidence 审计证据 !/[AQ{**T!
70.substantive procedures 实质性程序 6pSRum
71.assertions 认定 7?*~oVZW
72.esistence 存在
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73.occurrence 发生 '$lw[1
74.completeness 完整性 {=UKTk/t8
75.rights and obligations 权利和义务 s-y'<(ll
76.valuation and allocation 计价和分摊 v UJ
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77.cutoff 截止 )vxVg*.Ee
78.accuracy 准确性
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79.classification 分类 Ynv 9v\n|
80.inspection 检查 N7%=K9
81.supervision of counting 监盘 A/r;;S)%2
82.observation 观察 T9,lblUQ
83.confirmation 函证 >V3W>5 X
84.computation 计算 >f3k3XWRT
85.analytical procedures 分析程序 `7+tPbjs
86.vouch 核对 +*]SP@|IYI
87.trace 追查 Q2??Kp]1
88.audit sampling 审计抽样 b'i%B9yU:%
89.error 误差 ntd
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90.expected error 预期误差 t%ou1&SO
91.population 总体 |J@|
92.sampling risk 抽样风险 &L2`L)
93.non- sampling risk 非抽样风险 k)o7COx
94.sampling unit 抽样单位 k B$lkl\C
95.statistical sampling 统计抽样 c1=;W$T(s
96.tolerable error 可容忍误差 =W97|BIW,
97.the risk of under reliance 信赖不足风险 L|vaTidc0
98.the risk of over reliance 信赖过度风险 bt.K<Y0
99.the risk of incorrect rejection 误拒风险 fte!Ll'
100. the risk of incorrect acceptance 误受风险 5k_Mj*{6
101.working trial balance 试算平衡表 ~6pCOS}
102.index and cross-referencing 索引和交叉索引 U*c{:K-C
103.cash receipt 现金收入 #0#V$AA>
104.cash disbursement 现金支出 ]&; G\9$y
105.bank statement 银行对账单 \:18Uoe7
106.bank reconciliation 银行存款余额调节表 }6b7a1p
107.balance sheet date 资产负债表日 c'm-XL_La
108.net realizable value 可变现净值 [7CH(o1a&
109.storeroom 仓库 y^vfgP<@
110.sale invoice 销售发票 CgaB) `.
111.price list 价目表 H znI R
112.positive confirmation request 积极式询证函 `-E.n'+
113.negative confirmation request 消极式询证函 Fb$5&~d
114.purchase requisition 请购单 ueS[sN!
115.receiving report 验收报告 w2RESpi
116.gross margin 毛利 =[43y%
117.manufacturing overhead 制造费用 zYNM<W;
118.material requisition 领料单 ?`BED6$`G9
119.inventory-taking 存货盘点 '3Y0D1`v
120.bond certificate 债券 fM
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121.stock certificate 股票 zS>:7eG
122.audit report 审计报告 8M5!5Jzv
123.entity 被审计单位 ()rx>?x5
124.addressee of the audit report 审计报告的收件人 B_6v'=7]
125.unqualified opinion 无保留意见 jn#N7%{Mk
126.qualified opinion 保留意见 p3'mJ3MA
127.disclaimer of opinion 无法表示意见 ,T1XX2?:
128.adverse opinion 否定意见 Z"PDOwj5
129 Auditors‘Report审计报告 *=KexOa9
130 internal audit内部审计 (urfaZ;@+
131 public sector audit政府审计 @O*ev|o@x
账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach /ltP@*bo