1.audit 审计 HQ
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2.attestation Jn+k$'6 %#
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3.credibility ` 465
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可信赖程度 ag7(nn0!
4.audit of financial statements 财务报表审计 Y\e8oIYu7
5.agreed-upon procedures 执行商定程序 `1hM3N.nO
6.high levels of assurance 高水平保证 Za>0 &Fnf
7.compilation 编制 ,P T5-9 m
8.reliability 可靠性 u> @ Yoyc
9.relevance 相关性 x =7qC#+)
10.professional skepticism 职业谨慎 "UVqHW1%K
11.objectivity 客观性 3[a&|!Yw
12. professional competence 专业胜任能力 s (hJ *
13.Senior/CPA-in-charge 项目经理 0&W*U{0F\
14.audit engagement letter 业务约定书 Mqk [+n
15.recurring audit 连续审计 f\zu7,GU
16.the client 委托人 T+q3]
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17.change CPA 更换注册会计师 _P:}]5-|
18.the existing CPA 现任注册会计师 in[yrqFb7t
19.the successor CPA 后任注册会计师 5?yc*mOZ
20.the preceding CPA前任注册会计师 S+LS!b
21.issue the audit report 出具审计报告 (H*EZ
22.expert 专家 " lT>V)NB'
23.the board of directors 董事会 NmH:/xU?^
24.knowledge of the entity‘ s business 了解被审计单位情况 `:4bg1u
25.assess material misstatement risks评估重大错报风险 B.T|e,g26
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }23#z
27.a general knowledge of ————- 初步了解―――的情况 #% 1|$V*:
28.a more knowledge of—————— 进一步了解的情况 R|,F C'
29.the prior year‘s working papers 以前年度工作底稿 UD+r{s/%
30.minutes of meeting 会议纪要 $ .g)%#h:
31.business risks 经营风险 T g-HR8}X
32.appropriateness 适当性 ? !{nN J
33.accounting estimate 会计估计 FZi'#(y
34.management representations 管理层声明 `+c8;p'q
35.going concern assumption 持续经营假设 g 3h:oQCS
36.audit plan 审计计划 ?04$1n:
37.significant audit areas 重点审计领域 -IP 3I
38.error 错误 ,RYa hu
39.fraud舞弊 >+3tOv3:
40.modified or additional procedures 修改或追加审计程序 jWX^h^n7K
41.misappropriation of assets 侵占资产 JKMcdD?'
42.transactions without substance 虚假交易 +'!4kwT R
43.unusual pressures 异常压力 B'U;i5u4'
44.the suspected noncompliance 涉嫌存在违法行为 " x"y3v'
45.materialiy 重要性 MB#KLTwnT
46.exceed the materiality level 超过重要性水平 @:M ?Re`L
47.approach the materiality level 接近重要性水平 'C" ) X
48.an acceptably low level 可接受水平 xtN=?WjVe0
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 @ 9}SHS
50.misstatements or omissions 错报或漏报 yrgb6)]nm@
51.aggregate 总计 m z<wYV*
52.subsequent events 期后事项 uTq)Ets3
53.adjust the financial statements 调整财务报表 [h=[@jiB
54.perform additional audit procedures 实施追加的审计程序 n@e[5f9 ?x
55.audit risk 审计风险 q*36/I
56.detection risk 检查风险 NU#rv%p
57.inappropriate audit opinion 不适当的审计意见 M%#H>X\/
58.material misstatement 重大的错报 -y1t;yU.L
59.tolerable misstatement 可容忍错报 !arTR.b\
60.the acceptable level of detection risk 可接受的检查风险 ;=ci7IT
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61.assessed level of material misstatement risk 重大错报风险的评估水平 |#rP~Nj
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62.simall business 小规模企业 zm9_[0
63.accounting system 会计系统 xy.di9
64.test of control 控制测试 h=`1sfz
65.walk-through test 穿行测试 Dj$W?dC"^
66.communication 沟通 HHMv%H]M
67.flow chart 流程图 J@4,@+X
68.reperformance of internal control 重新执行 HXg4
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69.audit evidence 审计证据 ]B'H(o
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70.substantive procedures 实质性程序 "p [FFg
71.assertions 认定 ,2y " \_
72.esistence 存在 F87aIJ.pGN
73.occurrence 发生 ZR|cZH1}C
74.completeness 完整性 ;[[GA0
75.rights and obligations 权利和义务 H>/LC* 8-
76.valuation and allocation 计价和分摊 {
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77.cutoff 截止 K7
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78.accuracy 准确性 g
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79.classification 分类 Hs wgv$n
80.inspection 检查 d mj T$a|
81.supervision of counting 监盘 <s7
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82.observation 观察 g12mSbf=9
83.confirmation 函证 |x ~<Dc>0*
84.computation 计算 %!_%%p,f
85.analytical procedures 分析程序 ^^m3
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86.vouch 核对 m E
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87.trace 追查 F]"Hs>
88.audit sampling 审计抽样 TiF2c#Q*
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89.error 误差 iOO1\9{@
90.expected error 预期误差 aRh1Q=^@(4
91.population 总体 0k7kmDW
92.sampling risk 抽样风险 #FHyP1uyc
93.non- sampling risk 非抽样风险 @jp}WwC/
94.sampling unit 抽样单位 xr< .r4
95.statistical sampling 统计抽样 lW8!_h"G`n
96.tolerable error 可容忍误差 e[ 8A
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97.the risk of under reliance 信赖不足风险 mI[$c"!BD
98.the risk of over reliance 信赖过度风险 FK N!*}3
99.the risk of incorrect rejection 误拒风险 ~_YU%y
100. the risk of incorrect acceptance 误受风险 a=!I(50
101.working trial balance 试算平衡表 UFED*al#
102.index and cross-referencing 索引和交叉索引 6 }>:sr
103.cash receipt 现金收入 =rrbS8To=
104.cash disbursement 现金支出 U'8ub(:&
105.bank statement 银行对账单 5%5z@Ka
106.bank reconciliation 银行存款余额调节表 .vb
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107.balance sheet date 资产负债表日 1 =cFV'
108.net realizable value 可变现净值 *YI>Q@F9
109.storeroom 仓库 h"-}BjL
110.sale invoice 销售发票 YVEin1]
111.price list 价目表 )Z I9 n7
112.positive confirmation request 积极式询证函 M -B -
113.negative confirmation request 消极式询证函 \~YyY'J
114.purchase requisition 请购单 o@d+<6Um
115.receiving report 验收报告 {m&8Viq1
116.gross margin 毛利 yM8<)6=
117.manufacturing overhead 制造费用 ~D9VjXfL)
118.material requisition 领料单 rLfhm
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119.inventory-taking 存货盘点 Yom ,{;Bv
120.bond certificate 债券 # 1v>3H(
121.stock certificate 股票 6.! 3g(w
122.audit report 审计报告 xTJ-v/t3<
123.entity 被审计单位 P9
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124.addressee of the audit report 审计报告的收件人 8w[nY.#T
125.unqualified opinion 无保留意见 LcA~ a<_
126.qualified opinion 保留意见 V@(7K0
127.disclaimer of opinion 无法表示意见 .skR4f,h
128.adverse opinion 否定意见 <KFE.\*Z4
129 Auditors‘Report审计报告 9J$8=UuxWG
130 internal audit内部审计 6# JdQ[IP6
131 public sector audit政府审计 0> 6;,pd"
账项基础审计accounting number-based audit {c3u!} mW
风险导向审计方法risk-oriented audit approach ;bZIj` D(
