1.audit 审计 /"{ ,m!
2.attestation
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鉴证 _r|ytQ)
3.credibility KJC9^BAr
可信赖程度 &2]D+aL|h
4.audit of financial statements 财务报表审计 e CUcE(
5.agreed-upon procedures 执行商定程序 Aq]'.J=4
6.high levels of assurance 高水平保证 GXK?7S0H
7.compilation 编制 =pOY+S|
8.reliability 可靠性 cH-Zj
9.relevance 相关性 PW<wjf,rQ
10.professional skepticism 职业谨慎 RWQW/Gwx
11.objectivity 客观性 0a%ui2k
12. professional competence 专业胜任能力 B@v H1T
13.Senior/CPA-in-charge 项目经理 4H=s
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14.audit engagement letter 业务约定书 P1 >X5:
15.recurring audit 连续审计 CPeK0(7Zh
16.the client 委托人 K$GXXE`
17.change CPA 更换注册会计师 o5XUDDi
18.the existing CPA 现任注册会计师 >qvD39w
19.the successor CPA 后任注册会计师 +5mkMZ
20.the preceding CPA前任注册会计师 |+~2sbM
21.issue the audit report 出具审计报告 H&IP>8Dk
22.expert 专家 qWRMwvN{
23.the board of directors 董事会 ^ED>{UiNI
24.knowledge of the entity‘ s business 了解被审计单位情况 T2; 9
25.assess material misstatement risks评估重大错报风险 4:
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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 Y1+lk^
27.a general knowledge of ————- 初步了解―――的情况 $rYu
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28.a more knowledge of—————— 进一步了解的情况 {o<p{q
29.the prior year‘s working papers 以前年度工作底稿 #p`7gFl
30.minutes of meeting 会议纪要 1AV1W_"
31.business risks 经营风险 7uNI
32.appropriateness 适当性 GZX!iT
33.accounting estimate 会计估计 @BhAFv,7
34.management representations 管理层声明 }jgAV
35.going concern assumption 持续经营假设 (
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36.audit plan 审计计划 *)D*iU&
37.significant audit areas 重点审计领域 ZSt
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38.error 错误 Q^w]Nj(e_
39.fraud舞弊 }0>/G?2Yp
40.modified or additional procedures 修改或追加审计程序 ;<<IXXKU
41.misappropriation of assets 侵占资产 E8<i PTJs
42.transactions without substance 虚假交易 =V
7w CW
43.unusual pressures 异常压力 mXaUWgO
44.the suspected noncompliance 涉嫌存在违法行为 {[~,q\M[
45.materialiy 重要性 v[3sg2.
46.exceed the materiality level 超过重要性水平 s7}
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47.approach the materiality level 接近重要性水平 3*Jyb
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48.an acceptably low level 可接受水平 6Ymk8.PF
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 W)hby
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50.misstatements or omissions 错报或漏报 bC-x`a@
51.aggregate 总计 @cGql=t
52.subsequent events 期后事项 :+!b8[?Z
53.adjust the financial statements 调整财务报表 R\amcQ
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54.perform additional audit procedures 实施追加的审计程序 Lpf=VyqC
55.audit risk 审计风险 F[Sat;Sll
56.detection risk 检查风险 rWqA)j*!
57.inappropriate audit opinion 不适当的审计意见 y-#tU>P
58.material misstatement 重大的错报 W^Y(FUy~
59.tolerable misstatement 可容忍错报 )yZE>>3-
60.the acceptable level of detection risk 可接受的检查风险 '=* 5C{
61.assessed level of material misstatement risk 重大错报风险的评估水平 j=S"KVp9NF
62.simall business 小规模企业 0pOha(,~
63.accounting system 会计系统
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64.test of control 控制测试 *?fBmq[j
65.walk-through test 穿行测试 iL1so+di
66.communication 沟通 a<.@+sj{
67.flow chart 流程图 .r'.5RI A
68.reperformance of internal control 重新执行 jQ}|]pj+
69.audit evidence 审计证据 V= PoQ9d
70.substantive procedures 实质性程序 m
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71.assertions 认定 Z Uv_u6aD
72.esistence 存在 b] V=wZ
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73.occurrence 发生 3)\qts5
74.completeness 完整性 ) &-E@% \
75.rights and obligations 权利和义务 L 3@wdC~0
76.valuation and allocation 计价和分摊 8:NHPHxB
77.cutoff 截止 /p"R}&z
78.accuracy 准确性 Z4' v
79.classification 分类 C\D4C]/8
80.inspection 检查 s.
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81.supervision of counting 监盘 PX)qA=4q
82.observation 观察 LJ3UB
83.confirmation 函证 /]&1 XT?
84.computation 计算 6suc:rp";
85.analytical procedures 分析程序 xpwzz O*U
86.vouch 核对 9k
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87.trace 追查 ]S ,GHPEN
88.audit sampling 审计抽样 $*R9LPpk+
89.error 误差 UUq9UV-h
90.expected error 预期误差 %xz02$k
91.population 总体 c 3dZ1v
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 U+
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94.sampling unit 抽样单位 6I0MJpLW
95.statistical sampling 统计抽样 l/LUwDI{
96.tolerable error 可容忍误差 ^(:Rbsl
97.the risk of under reliance 信赖不足风险 $h9!"f[|j
98.the risk of over reliance 信赖过度风险 zu%pr
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99.the risk of incorrect rejection 误拒风险 *
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100. the risk of incorrect acceptance 误受风险 b}*hodzF
101.working trial balance 试算平衡表 ps{(UYM=b
102.index and cross-referencing 索引和交叉索引 eSU8/9B
103.cash receipt 现金收入 :9Pqy
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104.cash disbursement 现金支出 fHi+PEbR
105.bank statement 银行对账单 }kDrUnBk
106.bank reconciliation 银行存款余额调节表 [-ecK
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107.balance sheet date 资产负债表日 m<4Lo0?nS
108.net realizable value 可变现净值 &IYkeGQr
109.storeroom 仓库 D=Y HJ>-wB
110.sale invoice 销售发票
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111.price list 价目表 ,e,{6Sg6gl
112.positive confirmation request 积极式询证函 3Y8
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113.negative confirmation request 消极式询证函 t {}1f
114.purchase requisition 请购单 QR)eJ5<
115.receiving report 验收报告 cS"6%:hQ
116.gross margin 毛利 [tN/}_]
117.manufacturing overhead 制造费用 l-rnDl
118.material requisition 领料单 qDW/8b\ ^
119.inventory-taking 存货盘点 d?n~9_9e
120.bond certificate 债券 p\K5B,
121.stock certificate 股票 x&d<IU)5
122.audit report 审计报告 _G|6xlO
123.entity 被审计单位 K]l)z* I
124.addressee of the audit report 审计报告的收件人 6BnjT
125.unqualified opinion 无保留意见 ghl9gFFj
126.qualified opinion 保留意见 o%a$m9I
127.disclaimer of opinion 无法表示意见 `UR.Rn/x
128.adverse opinion 否定意见 3^Y-P8.zdB
129 Auditors‘Report审计报告 4]GyuY
130 internal audit内部审计 jI%yi-<;
131 public sector audit政府审计 T$e_ao|
账项基础审计accounting number-based audit xjpW<-)MLf
风险导向审计方法risk-oriented audit approach ra1hdf0"