1.audit 审计 9 /0<Z_b2
2.attestation }PoB`H'K5
鉴证 "zYlddh
3.credibility WJl&Vyl2FL
可信赖程度 &t`l,]PQ=6
4.audit of financial statements 财务报表审计 w%`7,du|
5.agreed-upon procedures 执行商定程序 teET nz_L
6.high levels of assurance 高水平保证 B1\}'g8%f
7.compilation 编制 IY+P Yad
8.reliability 可靠性 VBy=X\w]
9.relevance 相关性 rry 33
10.professional skepticism 职业谨慎 meE&, {
11.objectivity 客观性 >NK*$r8
12. professional competence 专业胜任能力 E QMn'>
13.Senior/CPA-in-charge 项目经理 s<aJ pi{n4
14.audit engagement letter 业务约定书 )]?sCNb
15.recurring audit 连续审计 r
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16.the client 委托人
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17.change CPA 更换注册会计师 |&3[YZY
18.the existing CPA 现任注册会计师 XZ}]H_, n
19.the successor CPA 后任注册会计师 [>v.#:YM^
20.the preceding CPA前任注册会计师 RlC|xj"l%
21.issue the audit report 出具审计报告 (xy/:i".V
22.expert 专家 REli`"bR
23.the board of directors 董事会 FG:(H0
24.knowledge of the entity‘ s business 了解被审计单位情况 7$Jb
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25.assess material misstatement risks评估重大错报风险 KHI-m9(
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 Nxp7/Nn3
27.a general knowledge of ————- 初步了解―――的情况 }f
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28.a more knowledge of—————— 进一步了解的情况 t[Qf|#g
29.the prior year‘s working papers 以前年度工作底稿 S&q@M
30.minutes of meeting 会议纪要 "sdzm%
31.business risks 经营风险 V+(1U|@~
32.appropriateness 适当性 GU([A@;
33.accounting estimate 会计估计 }CIH1
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34.management representations 管理层声明 C%vR!Az
35.going concern assumption 持续经营假设 /0A9d-Qd<
36.audit plan 审计计划 @l41'?m
37.significant audit areas 重点审计领域 xk7MMRb
38.error 错误 ;=fOyg
39.fraud舞弊 hxZ5EKBy
40.modified or additional procedures 修改或追加审计程序 8KiG(6*Q
41.misappropriation of assets 侵占资产 yb\T<*
42.transactions without substance 虚假交易 GHWi,' mr
43.unusual pressures 异常压力 5_ !s\ 5
44.the suspected noncompliance 涉嫌存在违法行为 AY<(`J{
45.materialiy 重要性 zmB6Y
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46.exceed the materiality level 超过重要性水平 ^ ~'&K e
47.approach the materiality level 接近重要性水平 P{-j^'y
48.an acceptably low level 可接受水平 NwP
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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 i&= I5$
50.misstatements or omissions 错报或漏报 6Cfu19Dx
51.aggregate 总计 mE\sD<b
52.subsequent events 期后事项 6?i]oy^X]p
53.adjust the financial statements 调整财务报表 Ve)P
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54.perform additional audit procedures 实施追加的审计程序 l!qhK'']V"
55.audit risk 审计风险 _Wg?H:\
56.detection risk 检查风险 Td(eNe_4T
57.inappropriate audit opinion 不适当的审计意见 W T~UEK'
58.material misstatement 重大的错报 3b{ 7Z 2
59.tolerable misstatement 可容忍错报 amv
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60.the acceptable level of detection risk 可接受的检查风险 -Y>,\VEK
61.assessed level of material misstatement risk 重大错报风险的评估水平 _@2}zT
62.simall business 小规模企业 JJe8x4
63.accounting system 会计系统 \no6
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64.test of control 控制测试 }$%j} F{
65.walk-through test 穿行测试 pW5ch"HE
66.communication 沟通 &tVIl$e
67.flow chart 流程图 +{#65z
68.reperformance of internal control 重新执行 !$n@-
69.audit evidence 审计证据 xbqFek$/r
70.substantive procedures 实质性程序 .,h>2;f
71.assertions 认定 2i0 .x
72.esistence 存在 N>
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73.occurrence 发生 Y=83r]%
74.completeness 完整性 S3oyx#R('O
75.rights and obligations 权利和义务 R5Pk>-KF
76.valuation and allocation 计价和分摊 k
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77.cutoff 截止 C GN=kQ
78.accuracy 准确性 \3"jW1Wb
79.classification 分类 w
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80.inspection 检查 _ck)yY?7
81.supervision of counting 监盘 \rj>T6
82.observation 观察 #)r^ZA&E
83.confirmation 函证 S4 j5-
84.computation 计算 Nwwn #+
85.analytical procedures 分析程序 MpK3+4UMa
86.vouch 核对 f`<elWgc"
87.trace 追查 S2i*Li
88.audit sampling 审计抽样 _"%hcCMw
89.error 误差 $-=xG&fSz
90.expected error 预期误差 !),eEy
91.population 总体 HOaNhJ{7D
92.sampling risk 抽样风险 ]SC|%B_*
93.non- sampling risk 非抽样风险 vmzc0J+3p
94.sampling unit 抽样单位 'GI|
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95.statistical sampling 统计抽样 &=^YN"=Z
96.tolerable error 可容忍误差 Ko|m<;LX
97.the risk of under reliance 信赖不足风险 X;bHlA-g
98.the risk of over reliance 信赖过度风险 )-\C{>
99.the risk of incorrect rejection 误拒风险 dy>5LzqK3
100. the risk of incorrect acceptance 误受风险 !F:AN
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101.working trial balance 试算平衡表 38GkV.e}$
102.index and cross-referencing 索引和交叉索引 X L3m#zW&
103.cash receipt 现金收入 KS'n$
104.cash disbursement 现金支出 TMsc5E
105.bank statement 银行对账单 Iq?n*P$
106.bank reconciliation 银行存款余额调节表 U)[LKO1
107.balance sheet date 资产负债表日 f\;w
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108.net realizable value 可变现净值 {^D; ($lm
109.storeroom 仓库 "4IrW6B$9
110.sale invoice 销售发票 4^Ss\$*
111.price list 价目表 g#k@R'7E
112.positive confirmation request 积极式询证函 $Ge0<6/
113.negative confirmation request 消极式询证函 =X1oB,W{
114.purchase requisition 请购单 N~uc%wO
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115.receiving report 验收报告 #iKPp0`K*
116.gross margin 毛利 " Tk,
117.manufacturing overhead 制造费用 G|oO
118.material requisition 领料单 %4wEAi$I
119.inventory-taking 存货盘点 [uwn\-
120.bond certificate 债券 SBy{sbx4&F
121.stock certificate 股票 Gf
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122.audit report 审计报告 ^g|j4N
123.entity 被审计单位 `_k_}9Fr
124.addressee of the audit report 审计报告的收件人 (mr*Thy`@
125.unqualified opinion 无保留意见 Q45gC28x
126.qualified opinion 保留意见 #<~oR5ddlb
127.disclaimer of opinion 无法表示意见 ZZw2m@T>
128.adverse opinion 否定意见 97[wz C,
129 Auditors‘Report审计报告 -9~$Ll+2h
130 internal audit内部审计 ihJ!]#Fbm
131 public sector audit政府审计 O>N/6Z
账项基础审计accounting number-based audit <5E)6c_W)
风险导向审计方法risk-oriented audit approach 1M.#7;#B3