1.audit 审计 iztgk/(+G
2.attestation T,B%iZ gCh
鉴证 K
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3.credibility 3Qp6$m
可信赖程度 G$~hAZ
4.audit of financial statements 财务报表审计 i,L"%q)C
5.agreed-upon procedures 执行商定程序 $H6n gL
6.high levels of assurance 高水平保证 >f;oY9 {m
7.compilation 编制
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8.reliability 可靠性 /q!_f!<q4x
9.relevance 相关性 MW0CqMi]T
10.professional skepticism 职业谨慎 :4pO/I
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11.objectivity 客观性 (D+%*ax
12. professional competence 专业胜任能力 9~ifST\
13.Senior/CPA-in-charge 项目经理 F^!mgU X
14.audit engagement letter 业务约定书 p4K
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15.recurring audit 连续审计 UYpln[S
16.the client 委托人 j92+kq>Xd
17.change CPA 更换注册会计师 }-vP~I
18.the existing CPA 现任注册会计师 ul"Z%
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19.the successor CPA 后任注册会计师 Ge24Lp;Y6
20.the preceding CPA前任注册会计师 7
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21.issue the audit report 出具审计报告 !DKl:8mx4
22.expert 专家 f&XM|Bg
23.the board of directors 董事会 9y)}-TcSpY
24.knowledge of the entity‘ s business 了解被审计单位情况 /FcwsD\=$
25.assess material misstatement risks评估重大错报风险 u7-0?
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 UQtG<W]<
27.a general knowledge of ————- 初步了解―――的情况 *C> N
28.a more knowledge of—————— 进一步了解的情况 D.h <!?E%
29.the prior year‘s working papers 以前年度工作底稿 L.a~vk
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30.minutes of meeting 会议纪要 w aDJ
31.business risks 经营风险 6|1#Prj
32.appropriateness 适当性 ;kVo? W]
33.accounting estimate 会计估计 ;;LiZlf
34.management representations 管理层声明 P?y{9H*
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 JZ-M<rcC
37.significant audit areas 重点审计领域 w_q=mKu
38.error 错误 ?\a';@h
39.fraud舞弊 o2LUB)=R'
40.modified or additional procedures 修改或追加审计程序 ML
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41.misappropriation of assets 侵占资产 BFn}~\wzK
42.transactions without substance 虚假交易 &oDu$%dkT
43.unusual pressures 异常压力 puGy`9eKv1
44.the suspected noncompliance 涉嫌存在违法行为 E8We2T[^M
45.materialiy 重要性 PmDar<m
46.exceed the materiality level 超过重要性水平 E+eC #!&w
47.approach the materiality level 接近重要性水平 2K2jko9'a
48.an acceptably low level 可接受水平 (' i_Xe
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 iLFhm4.PO
50.misstatements or omissions 错报或漏报 + L#):xr
51.aggregate 总计 a#,lf9M
52.subsequent events 期后事项 0y#TGM|0D
53.adjust the financial statements 调整财务报表 `Y7&}/OM
54.perform additional audit procedures 实施追加的审计程序 om,=.,|Ld
55.audit risk 审计风险 bJ6v5YA%
56.detection risk 检查风险 !q*]_1
57.inappropriate audit opinion 不适当的审计意见 PPNZ(j
58.material misstatement 重大的错报 /?:]f
59.tolerable misstatement 可容忍错报 6z+*H7Qz
60.the acceptable level of detection risk 可接受的检查风险 6j~'>w(F
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,An*w_
62.simall business 小规模企业 cU r'mb
63.accounting system 会计系统 fehM{)x2:
64.test of control 控制测试
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65.walk-through test 穿行测试 oNr~8CA`
66.communication 沟通 zLLe3?8:
67.flow chart 流程图 gj Ue{cb5
68.reperformance of internal control 重新执行 Mo+HLN
69.audit evidence 审计证据 d[I}+%{[
70.substantive procedures 实质性程序 |Xl,~-.
71.assertions 认定 DvvjIYB~
72.esistence 存在 *1;}c
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73.occurrence 发生 pUaGrdGxzQ
74.completeness 完整性 NFcMh+qnK
75.rights and obligations 权利和义务 rF5O?<(
76.valuation and allocation 计价和分摊 uia-w^F e
77.cutoff 截止 `;!v<@:i2
78.accuracy 准确性 h+h`0(z
79.classification 分类 O
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80.inspection 检查 `l95I7
81.supervision of counting 监盘 efF>kcIC
82.observation 观察 ?yt"
83.confirmation 函证 3?GEXO&,E
84.computation 计算 E`SFr
85.analytical procedures 分析程序 j*jO809%^
86.vouch 核对 9*}?0J8
87.trace 追查 r$~
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88.audit sampling 审计抽样 r z%=qY
89.error 误差 za20Y?)[
90.expected error 预期误差 ef=LPCi?
91.population 总体 @l:\Ka~TS
92.sampling risk 抽样风险 t`X-jr)g
93.non- sampling risk 非抽样风险 "b"Q0"w
94.sampling unit 抽样单位 SD^6ib/]b
95.statistical sampling 统计抽样 NPM}w!
96.tolerable error 可容忍误差 85 tQHm6j
97.the risk of under reliance 信赖不足风险 4#m"t?6!
98.the risk of over reliance 信赖过度风险 jz2W/EE`w
99.the risk of incorrect rejection 误拒风险 @OlV6M;qJ
100. the risk of incorrect acceptance 误受风险 Yg6 f
101.working trial balance 试算平衡表 =@>[
102.index and cross-referencing 索引和交叉索引 =?f\o*J)
103.cash receipt 现金收入 w|>O!]K]
104.cash disbursement 现金支出 ,#42ebGHR
105.bank statement 银行对账单 8j}
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106.bank reconciliation 银行存款余额调节表 6A]Ia4PL
107.balance sheet date 资产负债表日 gs_nUgcA
108.net realizable value 可变现净值 =MqefV;-
109.storeroom 仓库 iVt*N$iZ
110.sale invoice 销售发票 Y&k6Xhuao
111.price list 价目表
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112.positive confirmation request 积极式询证函 <V
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113.negative confirmation request 消极式询证函 q|.
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114.purchase requisition 请购单 1dF=BR8
115.receiving report 验收报告 'o2x7~C@
116.gross margin 毛利 n^;:V8k
117.manufacturing overhead 制造费用 {%5tqF
118.material requisition 领料单 (!U5B
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119.inventory-taking 存货盘点 gekW&tRie
120.bond certificate 债券 +_HPZo
121.stock certificate 股票 WX}"Pj/6
122.audit report 审计报告 4#Fz!Km
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 >g@;`l.Z#
125.unqualified opinion 无保留意见 E{*~>#+
126.qualified opinion 保留意见 3Q`F x
127.disclaimer of opinion 无法表示意见 6Uk[_)1
128.adverse opinion 否定意见 UJ_E&7,L
129 Auditors‘Report审计报告 vb-L "S?kC
130 internal audit内部审计 99}n%(V
131 public sector audit政府审计 zhI} p.
账项基础审计accounting number-based audit )IGE2k|
风险导向审计方法risk-oriented audit approach 9i8D_[