1.audit 审计 3gd&i
2.attestation Y%`xDI
鉴证 }!IL]0q
3.credibility ,^# yo6-
可信赖程度 y
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4.audit of financial statements 财务报表审计 S[WG$
5.agreed-upon procedures 执行商定程序 .tD*2
6.high levels of assurance 高水平保证 lz1wO5%h
7.compilation 编制 8Q_
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8.reliability 可靠性 )iFJz/n>
9.relevance 相关性 (?nCyHC%g
10.professional skepticism 职业谨慎 }.s~T#v
11.objectivity 客观性 5mb]Q)f9-
12. professional competence 专业胜任能力 yX~v-N!X
13.Senior/CPA-in-charge 项目经理 S)DnPjN{
14.audit engagement letter 业务约定书 ,}K<*t[I
15.recurring audit 连续审计 "etPT@gF
16.the client 委托人 w^t/9Nasi
17.change CPA 更换注册会计师 -[-wkC8a
18.the existing CPA 现任注册会计师 L|p
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19.the successor CPA 后任注册会计师 VkZ7#
20.the preceding CPA前任注册会计师 72'
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21.issue the audit report 出具审计报告 7hsGu a
22.expert 专家 :0h_K
23.the board of directors 董事会 o}ZdTf=
24.knowledge of the entity‘ s business 了解被审计单位情况 ynbuN x*
25.assess material misstatement risks评估重大错报风险 /~3r;M
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 thhwN
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27.a general knowledge of ————- 初步了解―――的情况 8YbE`32
28.a more knowledge of—————— 进一步了解的情况 EAM5{Nc
29.the prior year‘s working papers 以前年度工作底稿 Cg(Y&Gxf.
30.minutes of meeting 会议纪要 MG.`
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31.business risks 经营风险 A{A\RSZ0
32.appropriateness 适当性 9Q"'"b*?z
33.accounting estimate 会计估计 N0r16# -g
34.management representations 管理层声明 I1X-s
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 >D4#y
37.significant audit areas 重点审计领域 ,N)/w1?I
38.error 错误 HPZ}*m'
39.fraud舞弊 ')$+G152
40.modified or additional procedures 修改或追加审计程序 _ jsK}- \
41.misappropriation of assets 侵占资产 =|Y,+/R?
42.transactions without substance 虚假交易 dUhY\v oQ
43.unusual pressures 异常压力 Q637N|01
44.the suspected noncompliance 涉嫌存在违法行为 b}"N`,0dO
45.materialiy 重要性 3xaR@xjS
46.exceed the materiality level 超过重要性水平 7Ve1]) u
47.approach the materiality level 接近重要性水平 r [*V
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48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 H5Io{B%=
50.misstatements or omissions 错报或漏报 N(Tz%o4
51.aggregate 总计 `9BROZnq
52.subsequent events 期后事项 4GX-ma
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53.adjust the financial statements 调整财务报表 VcXq?f>\
54.perform additional audit procedures 实施追加的审计程序 ++
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55.audit risk 审计风险 \hx1o\
56.detection risk 检查风险 ,Pdf,2
57.inappropriate audit opinion 不适当的审计意见 yjF1}SQ
58.material misstatement 重大的错报 TIQkW,
59.tolerable misstatement 可容忍错报 sG92XJ
60.the acceptable level of detection risk 可接受的检查风险 )% ~OH
61.assessed level of material misstatement risk 重大错报风险的评估水平 U`2e{>'4t
62.simall business 小规模企业 xwq+j "
63.accounting system 会计系统 ,Vt/(x-
64.test of control 控制测试 75XJL;W #
65.walk-through test 穿行测试 ']2E {V
66.communication 沟通 2h5nMI]'
67.flow chart 流程图 ~Vr.J}]J
68.reperformance of internal control 重新执行 sTn<#l6
69.audit evidence 审计证据 8@MV%MVy$
70.substantive procedures 实质性程序 Utnr5^].2O
71.assertions 认定 &E.^jR~*
72.esistence 存在 ~f $|HP}
73.occurrence 发生 5\]Sv]s)R
74.completeness 完整性 lPw%ErG
75.rights and obligations 权利和义务 P\1L7%*lU
76.valuation and allocation 计价和分摊 wk5s)%V
77.cutoff 截止 5kCUaPu
78.accuracy 准确性 [OC5l>
79.classification 分类
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80.inspection 检查 Uq^#r iq
81.supervision of counting 监盘 Nn!+,;ut
82.observation 观察 PHZ0P7
83.confirmation 函证 W3MJ
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84.computation 计算 snobT Q
85.analytical procedures 分析程序 Vl&?U
86.vouch 核对 &,{fw@#)_
87.trace 追查 ;$.J3!
88.audit sampling 审计抽样 _Xk.p_uh
89.error 误差 RI(DXWM|h
90.expected error 预期误差
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91.population 总体 ~*z% e*EL
92.sampling risk 抽样风险 xhVO3LW'
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 `6~Aoe
95.statistical sampling 统计抽样 a&/#X9/
96.tolerable error 可容忍误差 (l^3Z3zf&
97.the risk of under reliance 信赖不足风险 QbkLdM,S*
98.the risk of over reliance 信赖过度风险 /Z'L^L%R
99.the risk of incorrect rejection 误拒风险 42G)~lun-d
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 }B\a<0L/
102.index and cross-referencing 索引和交叉索引 T@2#6Tffo
103.cash receipt 现金收入 GpY"fc%
104.cash disbursement 现金支出 q&s3wDl/
105.bank statement 银行对账单 CZud&
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106.bank reconciliation 银行存款余额调节表 8xMEe:}
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107.balance sheet date 资产负债表日 n}F&1Z
108.net realizable value 可变现净值 Mm.<r-b
109.storeroom 仓库 >s>1[W @*
110.sale invoice 销售发票 b=yx7v"r
111.price list 价目表 p>RNPrT
112.positive confirmation request 积极式询证函 ^1iSn)&
113.negative confirmation request 消极式询证函 xjfV?B'Y}V
114.purchase requisition 请购单
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115.receiving report 验收报告 \?[v{WP)
116.gross margin 毛利 x+Ttl4
117.manufacturing overhead 制造费用 ]
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118.material requisition 领料单 xST8|H
119.inventory-taking 存货盘点 JjPKR?[>
120.bond certificate 债券 K1mPr^3rC
121.stock certificate 股票 *6sl
122.audit report 审计报告 dgR
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123.entity 被审计单位 "-e
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124.addressee of the audit report 审计报告的收件人 [ey:e6,T9
125.unqualified opinion 无保留意见 1"zDin!A
126.qualified opinion 保留意见 ciBP7>'::
127.disclaimer of opinion 无法表示意见 Dv| #u|iw
128.adverse opinion 否定意见 :o0JY= 5
129 Auditors‘Report审计报告 sy:[T T!w
130 internal audit内部审计 diJLZikk
131 public sector audit政府审计 Y2a5bc P
账项基础审计accounting number-based audit e@Fo^#ImDx
风险导向审计方法risk-oriented audit approach w~(1%p/