1.audit 审计 s#ijpc>h
2.attestation )eNR4nF
鉴证 ^o]ZDc
3.credibility T^8t<S@`
可信赖程度 {T
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4.audit of financial statements 财务报表审计 k+2~=#
5.agreed-upon procedures 执行商定程序 |b{XnD_g
6.high levels of assurance 高水平保证 >C~-*M9
7.compilation 编制 K*Zf^g
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8.reliability 可靠性 RF
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9.relevance 相关性 I|JMkP
10.professional skepticism 职业谨慎 a3
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11.objectivity 客观性
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12. professional competence 专业胜任能力 ow*) 1eo
13.Senior/CPA-in-charge 项目经理 Lc6Wj'G
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14.audit engagement letter 业务约定书 , gk49z9
15.recurring audit 连续审计 D[m;rcl
16.the client 委托人 p5c^dC{
17.change CPA 更换注册会计师 !CROc}
18.the existing CPA 现任注册会计师 wxXp(o(
19.the successor CPA 后任注册会计师 PD12gUU?
20.the preceding CPA前任注册会计师 A^_BK(EY
21.issue the audit report 出具审计报告 "W;GvI
22.expert 专家 &IM;Yl
23.the board of directors 董事会 nnX,_5s
24.knowledge of the entity‘ s business 了解被审计单位情况 rG1l:Z)
25.assess material misstatement risks评估重大错报风险 *,~d!Fc
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 9D:p~_"g
27.a general knowledge of ————- 初步了解―――的情况 "o/:LCE
28.a more knowledge of—————— 进一步了解的情况 4
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29.the prior year‘s working papers 以前年度工作底稿 bR6.Xdt.n
30.minutes of meeting 会议纪要 Y"~I(,nx!
31.business risks 经营风险 v!T%xUb0
32.appropriateness 适当性 7.$0LN/a!Z
33.accounting estimate 会计估计 );V6YE
34.management representations 管理层声明 fn
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35.going concern assumption 持续经营假设 LFob1HH*8
36.audit plan 审计计划 ^4_)a0Kcm,
37.significant audit areas 重点审计领域 Cfu]umZLn
38.error 错误 G=!1P]M{
39.fraud舞弊 |GtTz&
40.modified or additional procedures 修改或追加审计程序 ulV)X/]1
41.misappropriation of assets 侵占资产 k/YEUC5
42.transactions without substance 虚假交易 r k;k:<c
43.unusual pressures 异常压力 uPc}a3'?
44.the suspected noncompliance 涉嫌存在违法行为 R>U0W{1NO
45.materialiy 重要性 \ Q<c Y<
46.exceed the materiality level 超过重要性水平 0
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47.approach the materiality level 接近重要性水平 N"/jn_>+j
48.an acceptably low level 可接受水平 "5u*C#T2$
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 Enn7p9&
50.misstatements or omissions 错报或漏报 u
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51.aggregate 总计 " m<]B
52.subsequent events 期后事项 DVt;I$
53.adjust the financial statements 调整财务报表 {^2``NYM_
54.perform additional audit procedures 实施追加的审计程序 RUUV"y
55.audit risk 审计风险 %KK6}d#
56.detection risk 检查风险 DcA{E8Y
57.inappropriate audit opinion 不适当的审计意见 ;@GlJ
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58.material misstatement 重大的错报 I~?D^
59.tolerable misstatement 可容忍错报 ?Z=
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60.the acceptable level of detection risk 可接受的检查风险 #z_lBg. K
61.assessed level of material misstatement risk 重大错报风险的评估水平 "2q}G16K
62.simall business 小规模企业 "hi?/B#d
63.accounting system 会计系统 \\XvVi:B
64.test of control 控制测试 X&fM36o7
65.walk-through test 穿行测试 2apR7
66.communication 沟通 % 1ZJi}~
67.flow chart 流程图 &
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68.reperformance of internal control 重新执行 A#$oY{" 2Y
69.audit evidence 审计证据 __M(dN(^
70.substantive procedures 实质性程序 =mxG[zDtQ
71.assertions 认定 u8L%R[#o
72.esistence 存在 ?U.+SQ
73.occurrence 发生 Npq
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74.completeness 完整性 OAO|HH
75.rights and obligations 权利和义务 3ha^NjE
76.valuation and allocation 计价和分摊 x9q?^\x
77.cutoff 截止 o^FlQy\
78.accuracy 准确性 8)HUo?/3
79.classification 分类 rpH ,c[D
80.inspection 检查 LgXc}3
81.supervision of counting 监盘 @dei}!e
82.observation 观察 5H#f;L\k
83.confirmation 函证 6U5L>sQ
84.computation 计算 "/[xak!g
85.analytical procedures 分析程序 tIfA]pE
86.vouch 核对 9$ZQuHSw7
87.trace 追查 l
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88.audit sampling 审计抽样 K8M[xaI@
89.error 误差 U Hh
90.expected error 预期误差 NQ~keN
91.population 总体 wb~BY
92.sampling risk 抽样风险 ? cU9~=
93.non- sampling risk 非抽样风险 fNe9as
94.sampling unit 抽样单位 ci*r
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95.statistical sampling 统计抽样 @-=0T!/
96.tolerable error 可容忍误差 DCr&%)Ll
97.the risk of under reliance 信赖不足风险 T1AD(r\W5
98.the risk of over reliance 信赖过度风险 +*&b
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99.the risk of incorrect rejection 误拒风险 :bt;DJ@
100. the risk of incorrect acceptance 误受风险 MJ "ug8N
101.working trial balance 试算平衡表 n4 A_vz
102.index and cross-referencing 索引和交叉索引 Gy 0 m
103.cash receipt 现金收入 >dO1)
104.cash disbursement 现金支出 Nki08qZ[
105.bank statement 银行对账单 B!{vSBq
106.bank reconciliation 银行存款余额调节表 APY^A6^:j
107.balance sheet date 资产负债表日 F6XrJ?JM
108.net realizable value 可变现净值
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109.storeroom 仓库 [`pp[J-~7
110.sale invoice 销售发票 SR)jJ=R3
111.price list 价目表 ,5}%_
112.positive confirmation request 积极式询证函 Ai>=n;
113.negative confirmation request 消极式询证函 \cJ?2^Eq
114.purchase requisition 请购单 e=uElp'%
115.receiving report 验收报告 b7-M'-Km0_
116.gross margin 毛利 LF6PKS
117.manufacturing overhead 制造费用 Y$JGpeq8w
118.material requisition 领料单 A#NJ8_
119.inventory-taking 存货盘点 EHI%QT
120.bond certificate 债券 Z[9)
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121.stock certificate 股票 0xE37Ld,
122.audit report 审计报告 ].ZfTrM]
123.entity 被审计单位 @ ;T|`Y=7
124.addressee of the audit report 审计报告的收件人 :c75*h`
125.unqualified opinion 无保留意见 'k^d-Mh>h
126.qualified opinion 保留意见 VZveNz@]r
127.disclaimer of opinion 无法表示意见 }-` N^
128.adverse opinion 否定意见 ?X
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129 Auditors‘Report审计报告 arVu`pD*n
130 internal audit内部审计 >-S? rXO
131 public sector audit政府审计 jGm`Qg{<
账项基础审计accounting number-based audit 6gfn5G
风险导向审计方法risk-oriented audit approach FR*CiaD1