1.audit 审计 k)8*d{ *
2.attestation ra_TN;(
鉴证 |RqCI9N6
3.credibility 4$ah~E>,t
可信赖程度 r&:yZN
4.audit of financial statements 财务报表审计 bX5/xf$q
5.agreed-upon procedures 执行商定程序 AXnKhYlu
6.high levels of assurance 高水平保证 AP4s_X+=
7.compilation 编制 W3^^aD-
8.reliability 可靠性 L}_VT
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9.relevance 相关性 q6%m .X7
10.professional skepticism 职业谨慎 <$#^)]Ts
11.objectivity 客观性 *7#5pT~
12. professional competence 专业胜任能力 r/0AM}[!*j
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 e ]2GAJLI
15.recurring audit 连续审计 1Vz3N/AP%?
16.the client 委托人 kK0zb{
17.change CPA 更换注册会计师 d?cCSf
18.the existing CPA 现任注册会计师 *xKy^f
19.the successor CPA 后任注册会计师 E5*pD*#
20.the preceding CPA前任注册会计师 [<Mls@?
21.issue the audit report 出具审计报告 cA|
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22.expert 专家 R4zOiBi'B
23.the board of directors 董事会 0wF)bQv1
24.knowledge of the entity‘ s business 了解被审计单位情况 %;Z_`W
25.assess material misstatement risks评估重大错报风险 )]\-Uy$x
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 Y
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27.a general knowledge of ————- 初步了解―――的情况 8k.#4}fP
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 gzlRK^5
30.minutes of meeting 会议纪要 `dl^)4J
31.business risks 经营风险 N&(MM.\`^
32.appropriateness 适当性 , 0?_?
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33.accounting estimate 会计估计 n*#HokX
34.management representations 管理层声明 O>"
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35.going concern assumption 持续经营假设 "1p,
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36.audit plan 审计计划 !QME!c>*$
37.significant audit areas 重点审计领域 li#ep?5h^
38.error 错误 GK3
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39.fraud舞弊 F&lSRL+v
40.modified or additional procedures 修改或追加审计程序 };gcM@]]E
41.misappropriation of assets 侵占资产 IL?"g{w
42.transactions without substance 虚假交易 *hpS/g/3\
43.unusual pressures 异常压力 uNqN &7g
44.the suspected noncompliance 涉嫌存在违法行为 y~VL
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45.materialiy 重要性 k[*> nE
46.exceed the materiality level 超过重要性水平 9pk-#/ag
47.approach the materiality level 接近重要性水平 i|S/g.r
48.an acceptably low level 可接受水平 F
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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 zP|^@Homk
50.misstatements or omissions 错报或漏报 OhM_{]*
51.aggregate 总计 #;;A~d:V
52.subsequent events 期后事项 "wxyY
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53.adjust the financial statements 调整财务报表 f%q ?
54.perform additional audit procedures 实施追加的审计程序 {rygIl{V
55.audit risk 审计风险 oTTE<Ct[
56.detection risk 检查风险 Ac}5,
57.inappropriate audit opinion 不适当的审计意见 >3I|5kZ6
58.material misstatement 重大的错报 i\#?M "
59.tolerable misstatement 可容忍错报 xlc2,L;i
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 L_M(Lj
62.simall business 小规模企业 9j0o)]
63.accounting system 会计系统 /
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64.test of control 控制测试 X"jtPYCpV{
65.walk-through test 穿行测试 UI~ hB4V$]
66.communication 沟通 pTH5-l_f]
67.flow chart 流程图 D23 c/8K
68.reperformance of internal control 重新执行 :8]y*j
69.audit evidence 审计证据 R\x3'([A5
70.substantive procedures 实质性程序 L3s"L.G
71.assertions 认定 *{O[
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72.esistence 存在 \9}DAM_
73.occurrence 发生 "cvhx/\1#
74.completeness 完整性 "}S6a?]V
75.rights and obligations 权利和义务 &&zsUAkS
76.valuation and allocation 计价和分摊 iUZV-jl2/
77.cutoff 截止 *0_Q0SeE,o
78.accuracy 准确性 Lx|0G $
79.classification 分类 N]F}Z#h
80.inspection 检查 z]&?}o
81.supervision of counting 监盘 nUCOH
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82.observation 观察 q-/t?m0
83.confirmation 函证 yIWgC[
84.computation 计算 7s Gf_`Z
85.analytical procedures 分析程序 N_l_^yD
86.vouch 核对 S.?DR3XLc
87.trace 追查 h&rZR`g
88.audit sampling 审计抽样 Tz&h[+ 6`
89.error 误差 bzECNi5^
90.expected error 预期误差 FJn.V
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91.population 总体 q RRvZhf
92.sampling risk 抽样风险 }q,
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93.non- sampling risk 非抽样风险 OMBH[_
94.sampling unit 抽样单位 1R7tnR@[u
95.statistical sampling 统计抽样 /E:BEm!
96.tolerable error 可容忍误差 wVc^l
97.the risk of under reliance 信赖不足风险 Q!r` G
98.the risk of over reliance 信赖过度风险 gSe3S-Lt
99.the risk of incorrect rejection 误拒风险 ^zfs8]QSf
100. the risk of incorrect acceptance 误受风险 |<MSV KW
101.working trial balance 试算平衡表 /.>%IcK
102.index and cross-referencing 索引和交叉索引 UtRwZ(09
103.cash receipt 现金收入 d-z[=1m
104.cash disbursement 现金支出 -wh
105.bank statement 银行对账单 dk 0} q6~
106.bank reconciliation 银行存款余额调节表 _ER. AKY
107.balance sheet date 资产负债表日 2WE01D9O
108.net realizable value 可变现净值 aj<r=
109.storeroom 仓库 xtK\-[n
110.sale invoice 销售发票 RrdLh z2N
111.price list 价目表 IsDwa qd|
112.positive confirmation request 积极式询证函 ZKM@U?PK
113.negative confirmation request 消极式询证函 hS&.-5v
114.purchase requisition 请购单 AS'+p %(
115.receiving report 验收报告 P(a}OlG
116.gross margin 毛利 oVW>PEgB-
117.manufacturing overhead 制造费用 \9`.jB~<
118.material requisition 领料单 $)d34JM
119.inventory-taking 存货盘点 8\jsGN.$JZ
120.bond certificate 债券 l hST%3Ld
121.stock certificate 股票 R*r"};
122.audit report 审计报告 tq51;L
123.entity 被审计单位 Mq_P'/
124.addressee of the audit report 审计报告的收件人 bD-OEB
125.unqualified opinion 无保留意见 ,5AEtoF
126.qualified opinion 保留意见 R`B} T<*
127.disclaimer of opinion 无法表示意见 5Vai0Qfcu:
128.adverse opinion 否定意见 *]nk{jo2
129 Auditors‘Report审计报告 9!.S9[[N
130 internal audit内部审计 Eu%E2A|`I
131 public sector audit政府审计 ?]o(cz
账项基础审计accounting number-based audit }7_$[r'_oI
风险导向审计方法risk-oriented audit approach Xg;;<
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