1.audit 审计 /ZvNgaH5M
2.attestation M#=woj&[
鉴证 s3uT:Xw3rW
3.credibility 49
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可信赖程度 ^pKC0E[%
4.audit of financial statements 财务报表审计 E"x 2 jP
5.agreed-upon procedures 执行商定程序 WvAl!^{`
6.high levels of assurance 高水平保证 *,_Qdr^F
7.compilation 编制 ^r(2
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8.reliability 可靠性 H)
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9.relevance 相关性 0;!aO.l]K
10.professional skepticism 职业谨慎 *O$kF.3q
11.objectivity 客观性 H_o<!YxK
12. professional competence 专业胜任能力 U@BVVH?,o
13.Senior/CPA-in-charge 项目经理 VS%8f.7ep
14.audit engagement letter 业务约定书 A:cc @ku
15.recurring audit 连续审计 3 ^{U:"N0
16.the client 委托人 4T Gg`$e;
17.change CPA 更换注册会计师 *[.+|v;A
18.the existing CPA 现任注册会计师 [j1SX-NX
19.the successor CPA 后任注册会计师 :kOLiko!4>
20.the preceding CPA前任注册会计师 S;Lqx5Cd
21.issue the audit report 出具审计报告 *NFy%ktu
22.expert 专家 {1#5\t>9yD
23.the board of directors 董事会 GNZQj8
24.knowledge of the entity‘ s business 了解被审计单位情况 nm*1JA.:
25.assess material misstatement risks评估重大错报风险 G"O%u|7
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 RVXRF_I
27.a general knowledge of ————- 初步了解―――的情况 x|F6^d
28.a more knowledge of—————— 进一步了解的情况 ZZ] /9oiF%
29.the prior year‘s working papers 以前年度工作底稿 XFG]%y=/6
30.minutes of meeting 会议纪要 S]K^wj[
31.business risks 经营风险 ucJR #14
32.appropriateness 适当性 -x:Wp*,
33.accounting estimate 会计估计 P2 !~}{-
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 (x>5
36.audit plan 审计计划 u17Da9@;
37.significant audit areas 重点审计领域 ",#rI+ el
38.error 错误 fR_)e:
39.fraud舞弊 96}/;e]@
40.modified or additional procedures 修改或追加审计程序 P]yER9'
41.misappropriation of assets 侵占资产 i._d^lR\t
42.transactions without substance 虚假交易 m&Ms[X
43.unusual pressures 异常压力 U5dJ=G
44.the suspected noncompliance 涉嫌存在违法行为 '+f!(teLz
45.materialiy 重要性 |>j=#2
46.exceed the materiality level 超过重要性水平 D7sw;{ns
47.approach the materiality level 接近重要性水平 >| .jG_s
48.an acceptably low level 可接受水平 )#xd]~<
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 t{F6+d p
50.misstatements or omissions 错报或漏报 <!5N=-
51.aggregate 总计 cK@O)Ko}
52.subsequent events 期后事项 tE(x8>5A:
53.adjust the financial statements 调整财务报表 XxB*lX
54.perform additional audit procedures 实施追加的审计程序 E+JGqk
55.audit risk 审计风险 !xj >~7
56.detection risk 检查风险 l"CHI*
57.inappropriate audit opinion 不适当的审计意见 RNl%n}
58.material misstatement 重大的错报 [9[tn-
59.tolerable misstatement 可容忍错报 |os2@G$
60.the acceptable level of detection risk 可接受的检查风险 s^L\hr
61.assessed level of material misstatement risk 重大错报风险的评估水平 e%wbUr]c2
62.simall business 小规模企业 azj<aaH
63.accounting system 会计系统 4w2V["?X1
64.test of control 控制测试 &y3_>!L
65.walk-through test 穿行测试 \<i#Jn+)
66.communication 沟通 N^%[
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67.flow chart 流程图 qe`W~a9x
68.reperformance of internal control 重新执行 z<: 9,wtbP
69.audit evidence 审计证据 CU lANd"
70.substantive procedures 实质性程序 V0wK.^]+}/
71.assertions 认定 -S)HB$8
72.esistence 存在 by>,h4
73.occurrence 发生 }gag?yQ.^
74.completeness 完整性 %QwMB`x
75.rights and obligations 权利和义务 lJ}G"RTm
76.valuation and allocation 计价和分摊 C
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77.cutoff 截止 ~4XJ" d3L
78.accuracy 准确性 GrVvOJr
79.classification 分类 AGLzA+6M
80.inspection 检查
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81.supervision of counting 监盘 zT!JHG
82.observation 观察 <9\_b6
83.confirmation 函证 s8.oS);`
84.computation 计算 FZjtQ{M
85.analytical procedures 分析程序 3zs~Y3M?i
86.vouch 核对 \DeZY97p%
87.trace 追查 X+P3a/T
88.audit sampling 审计抽样 P/M*XUG.
89.error 误差 wQPjo!FEX
90.expected error 预期误差 #V4_. t#
91.population 总体 w y:.
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 Vu~mi%UH
94.sampling unit 抽样单位 J*a`qU
95.statistical sampling 统计抽样 dYfVox;
96.tolerable error 可容忍误差 1G{$ B^
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97.the risk of under reliance 信赖不足风险 >jN)9}3>-#
98.the risk of over reliance 信赖过度风险 `A&64D
99.the risk of incorrect rejection 误拒风险 sx`C<c~u
100. the risk of incorrect acceptance 误受风险 pBK[j([
101.working trial balance 试算平衡表 ={#r/x
102.index and cross-referencing 索引和交叉索引 n+Fl|4
103.cash receipt 现金收入 -_b}b)2iYN
104.cash disbursement 现金支出 2MtaOG2l&q
105.bank statement 银行对账单 8I@=?
106.bank reconciliation 银行存款余额调节表 |{t}ULc
107.balance sheet date 资产负债表日 9R'rFI
108.net realizable value 可变现净值 K'1rS[^>R
109.storeroom 仓库 9)l[$X
110.sale invoice 销售发票 }{j[
111.price list 价目表 oVc_(NH-
112.positive confirmation request 积极式询证函 J]fjg%C2m
113.negative confirmation request 消极式询证函 T3'dfe U
114.purchase requisition 请购单 zzq/%jki
115.receiving report 验收报告 ?=Ma7 y
116.gross margin 毛利 "z@qG]#5
117.manufacturing overhead 制造费用 crZ\:LeJ
118.material requisition 领料单 - bFz
119.inventory-taking 存货盘点 3<'SnP3mY
120.bond certificate 债券 "}Ya.
121.stock certificate 股票 LR-op?W
122.audit report 审计报告 \$riwL
123.entity 被审计单位 i&"I/!3Q@
124.addressee of the audit report 审计报告的收件人 lFI"U^xC
125.unqualified opinion 无保留意见 * k=Pk
126.qualified opinion 保留意见 L7a+ #mGE
127.disclaimer of opinion 无法表示意见 - Npl x
128.adverse opinion 否定意见 #_|b;cf
129 Auditors‘Report审计报告 Jw;J$
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130 internal audit内部审计 0~an\4nh
131 public sector audit政府审计 VPtA
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账项基础审计accounting number-based audit *$(9,y\
风险导向审计方法risk-oriented audit approach Wc-P= J*m