1.audit 审计 _]"uq/UWp
2.attestation EjjW%"C,
鉴证 5W4Tp% Lda
3.credibility l2ww3)Z
可信赖程度 |jw{7\+
4.audit of financial statements 财务报表审计 EA
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5.agreed-upon procedures 执行商定程序 .Z
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6.high levels of assurance 高水平保证 /8Xd2-
7.compilation 编制 1!"iN~
8.reliability 可靠性 tg#d.(
9.relevance 相关性 xC^| S0B
10.professional skepticism 职业谨慎 L8.u7(-#
11.objectivity 客观性 @Z[XV"w|
12. professional competence 专业胜任能力 ZhnRsn9
13.Senior/CPA-in-charge 项目经理 SYaL@54
14.audit engagement letter 业务约定书 KpF/g[m
15.recurring audit 连续审计 {u@w^
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16.the client 委托人 o7^u@*"F
17.change CPA 更换注册会计师 FXO{i:Zo
18.the existing CPA 现任注册会计师 nR#'BBlI
19.the successor CPA 后任注册会计师 &l;wb.%ijW
20.the preceding CPA前任注册会计师 QKt+Orz
21.issue the audit report 出具审计报告 \ x>#bql+
22.expert 专家
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23.the board of directors 董事会 1_RN*M+#
24.knowledge of the entity‘ s business 了解被审计单位情况 XMi)PXs$
25.assess material misstatement risks评估重大错报风险 a$2WL g,
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 &:}}T=@M1
27.a general knowledge of ————- 初步了解―――的情况 97-=Vb
28.a more knowledge of—————— 进一步了解的情况 j"wbq-n,7
29.the prior year‘s working papers 以前年度工作底稿 2 i:tPe&
30.minutes of meeting 会议纪要 [D= KI&@&O
31.business risks 经营风险 dePI&z:
32.appropriateness 适当性 S<=|i
33.accounting estimate 会计估计 Hr/3nq}.
34.management representations 管理层声明 snti*e4"V
35.going concern assumption 持续经营假设 6eq`/~#
36.audit plan 审计计划 oaMh5FPy
37.significant audit areas 重点审计领域 C#@>osC
38.error 错误
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39.fraud舞弊 ;{S7bH'6m
40.modified or additional procedures 修改或追加审计程序 ,?(IRiq%
41.misappropriation of assets 侵占资产 .p?kAf`
42.transactions without substance 虚假交易 n}!D)Gx
43.unusual pressures 异常压力 ^E| {i]j#f
44.the suspected noncompliance 涉嫌存在违法行为 /Zm5fw9
45.materialiy 重要性 6fcn(&Qk
46.exceed the materiality level 超过重要性水平 g)UYpi?p-}
47.approach the materiality level 接近重要性水平 >7j(V`i"y
48.an acceptably low level 可接受水平 IP-}J$$1
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}A n:
50.misstatements or omissions 错报或漏报 ;&?l1Vu
51.aggregate 总计 xj
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52.subsequent events 期后事项 ~vv\A5O[|
53.adjust the financial statements 调整财务报表 [2Rw)!N
54.perform additional audit procedures 实施追加的审计程序 l!9G
55.audit risk 审计风险 dd|/I1
56.detection risk 检查风险 & GM&,
57.inappropriate audit opinion 不适当的审计意见 }5{#f`Ca6
58.material misstatement 重大的错报 (25v7Y]
59.tolerable misstatement 可容忍错报 \[F4ooe
60.the acceptable level of detection risk 可接受的检查风险 2}HS`) /
61.assessed level of material misstatement risk 重大错报风险的评估水平 DX)T}V&mP
62.simall business 小规模企业 WTZr{)e
63.accounting system 会计系统 Q?"-[6[v
64.test of control 控制测试 3G9AS#-C
65.walk-through test 穿行测试 q[T='!Z\
66.communication 沟通 MF%>avRj
67.flow chart 流程图 n]]!:jFC
68.reperformance of internal control 重新执行 "i3Q)$"S
69.audit evidence 审计证据 p@x1B
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70.substantive procedures 实质性程序
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71.assertions 认定 i[x;k;m2q
72.esistence 存在 2O~I.(9(
73.occurrence 发生 IsjD-t
74.completeness 完整性 {Kh u'c
75.rights and obligations 权利和义务 o
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76.valuation and allocation 计价和分摊 jf'#2-
77.cutoff 截止 yg-uL48q
78.accuracy 准确性 {2,OK=XM|
79.classification 分类 ?]bZ6|;2
80.inspection 检查 SOPQg?'n=V
81.supervision of counting 监盘 Mb#-I
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82.observation 观察 !`-/E']/
83.confirmation 函证 3"OD"
84.computation 计算 gbJz5EEq
85.analytical procedures 分析程序 <O#/-r>2
86.vouch 核对 wt@q+9:
87.trace 追查 s]p3dB#
88.audit sampling 审计抽样 _Xn[G>1
89.error 误差 *0aU(E#
90.expected error 预期误差 o]vU(j_Ju
91.population 总体 D; 0iNcit
92.sampling risk 抽样风险 T;u>]"S
93.non- sampling risk 非抽样风险 u\-f\Z7
94.sampling unit 抽样单位 1Lf
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95.statistical sampling 统计抽样 @
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96.tolerable error 可容忍误差 z7H[\ 4A!>
97.the risk of under reliance 信赖不足风险 5$|wW}SA
98.the risk of over reliance 信赖过度风险 _=.f+1W
99.the risk of incorrect rejection 误拒风险 ?`oCc[hY
100. the risk of incorrect acceptance 误受风险 -H%806NAX7
101.working trial balance 试算平衡表 B0KZdBR
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102.index and cross-referencing 索引和交叉索引 <R.5Ma
103.cash receipt 现金收入 HZ1e~IIw
104.cash disbursement 现金支出 jI8qiZ);~
105.bank statement 银行对账单 xM/B"SG2
106.bank reconciliation 银行存款余额调节表 ZMH
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107.balance sheet date 资产负债表日 Bk~lE]Q3c7
108.net realizable value 可变现净值 tCk;tu!d
109.storeroom 仓库 [kyF |3k~
110.sale invoice 销售发票 8W]6/st?]
111.price list 价目表 IR+dGqIjZb
112.positive confirmation request 积极式询证函 (
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113.negative confirmation request 消极式询证函 \V|\u= @H
114.purchase requisition 请购单 24)3^1P\V
115.receiving report 验收报告 TvE M{
116.gross margin 毛利 m q`EMOH
117.manufacturing overhead 制造费用 ag-\(i;K]
118.material requisition 领料单 vMiZ:*iaj@
119.inventory-taking 存货盘点 _(
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120.bond certificate 债券 wjF/c
121.stock certificate 股票 3%]%c6
122.audit report 审计报告 -;
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123.entity 被审计单位 ;[]{O5TB
124.addressee of the audit report 审计报告的收件人 [<Wo7G1s
125.unqualified opinion 无保留意见 /#z5bo
126.qualified opinion 保留意见 coHzbD~#H
127.disclaimer of opinion 无法表示意见 8I)6
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128.adverse opinion 否定意见 0Ii*
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129 Auditors‘Report审计报告 YK/?~p9:
130 internal audit内部审计 fPf8hz>
131 public sector audit政府审计 8F(lW)A n
账项基础审计accounting number-based audit }&)X4=
风险导向审计方法risk-oriented audit approach ')w:`8Tl