1.audit 审计 >Dw~POMy
2.attestation r]@0eb
鉴证 m: n`g1
3.credibility P{OAV+cG
可信赖程度 o*WY=
4.audit of financial statements 财务报表审计 ({r*=wAP
5.agreed-upon procedures 执行商定程序 <BFQ:
6.high levels of assurance 高水平保证 _VE^/;$"l
7.compilation 编制
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8.reliability 可靠性 +m
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9.relevance 相关性 gTl<wo +
10.professional skepticism 职业谨慎 r3E!dTDWq
11.objectivity 客观性 Fm\"{)V:b
12. professional competence 专业胜任能力 +4;uF]T
13.Senior/CPA-in-charge 项目经理 W>_]dPB S/
14.audit engagement letter 业务约定书 5 @U<I
15.recurring audit 连续审计 vo>d!rVCV
16.the client 委托人 ">f erhN9
17.change CPA 更换注册会计师 z]B]QB
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18.the existing CPA 现任注册会计师 Od+6 -J
19.the successor CPA 后任注册会计师 r{\1w
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20.the preceding CPA前任注册会计师 o[oM8o<
21.issue the audit report 出具审计报告 L`f^y;Y.
22.expert 专家 9.'h^#C
23.the board of directors 董事会 '* mH*?Y
24.knowledge of the entity‘ s business 了解被审计单位情况 dr)YzOvba
25.assess material misstatement risks评估重大错报风险 T|J9cgtS
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ZkL8 e
27.a general knowledge of ————- 初步了解―――的情况 :B3[:MpL}
28.a more knowledge of—————— 进一步了解的情况 )?+$x[f!*
29.the prior year‘s working papers 以前年度工作底稿 3 LDS
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30.minutes of meeting 会议纪要 XO#/Fv!
31.business risks 经营风险 `&\Q +W
32.appropriateness 适当性 T134ZXqqz
33.accounting estimate 会计估计 8fA_p}wp
34.management representations 管理层声明 8n1'x;
35.going concern assumption 持续经营假设 |*Z$E$k:
36.audit plan 审计计划 ?
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37.significant audit areas 重点审计领域 SJD@&m%?[
38.error 错误 #/PA A
39.fraud舞弊 4XVCHs(
40.modified or additional procedures 修改或追加审计程序 3bO(?l`3h
41.misappropriation of assets 侵占资产 fYKO J5f
42.transactions without substance 虚假交易 "$s~SIUB
43.unusual pressures 异常压力 J>fQNW!{
44.the suspected noncompliance 涉嫌存在违法行为 ?X@fKAj
45.materialiy 重要性 n>@oBG)!
46.exceed the materiality level 超过重要性水平 }Zl&]e
47.approach the materiality level 接近重要性水平 dJ$"l|$$
48.an acceptably low level 可接受水平
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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 OL4z%mDZi
50.misstatements or omissions 错报或漏报 s4&^D<
51.aggregate 总计 @lJzr3}WZ
52.subsequent events 期后事项 !9 fz(9
53.adjust the financial statements 调整财务报表 j+>J,axU!
54.perform additional audit procedures 实施追加的审计程序 fw ,\DFHO
55.audit risk 审计风险 hig2
56.detection risk 检查风险 xsWur(> ]
57.inappropriate audit opinion 不适当的审计意见 Y*mbjyt[?X
58.material misstatement 重大的错报 v<Bynd-
59.tolerable misstatement 可容忍错报 2]% h$f+
60.the acceptable level of detection risk 可接受的检查风险 ySI~{YVM
61.assessed level of material misstatement risk 重大错报风险的评估水平 =zwOq(Bh W
62.simall business 小规模企业 mPq$?gdp
63.accounting system 会计系统 [+qCs7'
64.test of control 控制测试 bn
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65.walk-through test 穿行测试 n3J53| %v
66.communication 沟通 ^eW}XRI
67.flow chart 流程图 B"%{i-v>**
68.reperformance of internal control 重新执行 qzb<J=FAU
69.audit evidence 审计证据 @&[T _l
70.substantive procedures 实质性程序 0uBl>A7qhn
71.assertions 认定 JxyB(
72.esistence 存在 Nk {XdrY
73.occurrence 发生 {BKl` 1z
74.completeness 完整性 odIZo|
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75.rights and obligations 权利和义务 'Ei;^Y 1e
76.valuation and allocation 计价和分摊 b!M"VDj
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77.cutoff 截止 7FRmx4(!
78.accuracy 准确性 J
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79.classification 分类 2h?uNW(0Q
80.inspection 检查 *L!!]Q2c
81.supervision of counting 监盘 Y!;|ld
82.observation 观察 z({hiVs
83.confirmation 函证 J,b&XD@m
84.computation 计算 c'*a{CV4P
85.analytical procedures 分析程序 \>Efd
86.vouch 核对 %vBhLaE
87.trace 追查 4DTzSy:x
88.audit sampling 审计抽样 .!JVr"8
89.error 误差 PfkrOsV/m
90.expected error 预期误差 aF7nvu*N
91.population 总体 $0arz{Oh
92.sampling risk 抽样风险 u ElAnrm
93.non- sampling risk 非抽样风险 [TNj;o5J
94.sampling unit 抽样单位 dx;k`r$w
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 gzeQ|m2]
97.the risk of under reliance 信赖不足风险 _V\Bp=9W
98.the risk of over reliance 信赖过度风险 je]}R>[r5
99.the risk of incorrect rejection 误拒风险 x\QY@9
100. the risk of incorrect acceptance 误受风险 o=nsy]'&
101.working trial balance 试算平衡表 Bn!$UUC
102.index and cross-referencing 索引和交叉索引 bGorH=pb5R
103.cash receipt 现金收入 Znetzm=0
104.cash disbursement 现金支出 7 w3CXY
105.bank statement 银行对账单 f3UXCp
106.bank reconciliation 银行存款余额调节表 NH0qVQ@A
107.balance sheet date 资产负债表日 Yq/.-4y
108.net realizable value 可变现净值 &.Zb,r$Y
109.storeroom 仓库
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110.sale invoice 销售发票 HI@syFaJM
111.price list 价目表 5aa<qtUjH
112.positive confirmation request 积极式询证函 GIAc?;zY
113.negative confirmation request 消极式询证函 lSH6>0#B
114.purchase requisition 请购单 k^OV56
115.receiving report 验收报告 HOBP`lf
116.gross margin 毛利 oTT7M`P3h
117.manufacturing overhead 制造费用 p6vKoI#T
118.material requisition 领料单 N~F
RM& x
119.inventory-taking 存货盘点 B*E2.\~
120.bond certificate 债券 iPrLwheb
121.stock certificate 股票 YZ+RWu9K
122.audit report 审计报告 mq%<6/YU
123.entity 被审计单位 \
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124.addressee of the audit report 审计报告的收件人 5y?-fT]X
125.unqualified opinion 无保留意见 c*R/]Dn
126.qualified opinion 保留意见 ^gFqRbuS
127.disclaimer of opinion 无法表示意见 $U/YR&vcw
128.adverse opinion 否定意见 :\=CRaA
129 Auditors‘Report审计报告 O-4
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130 internal audit内部审计 `~cuQ<3Tn
131 public sector audit政府审计 SvR7eC
账项基础审计accounting number-based audit TXZv2P9
风险导向审计方法risk-oriented audit approach Yf[Qtmh]I