1.audit 审计 0
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2.attestation BwGOn)KL
鉴证 J!G92A~*]
3.credibility MgN;[4|[h
可信赖程度 Iza;~8dH5
4.audit of financial statements 财务报表审计 s&Al4>}.f
5.agreed-upon procedures 执行商定程序 ' o*\N%
6.high levels of assurance 高水平保证 S3$C#mHX
7.compilation 编制 0>D*d'xLd
8.reliability 可靠性 '.8eLN
9.relevance 相关性 ~66v.`K!
10.professional skepticism 职业谨慎 wZ69W$,p
11.objectivity 客观性 o|c&$)m
12. professional competence 专业胜任能力 TU6YS<
13.Senior/CPA-in-charge 项目经理 O '`|(
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14.audit engagement letter 业务约定书 >Z<ZT
15.recurring audit 连续审计 )OucJQ
16.the client 委托人 9`5.0**
17.change CPA 更换注册会计师 >Q
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18.the existing CPA 现任注册会计师 mG@[~w+
19.the successor CPA 后任注册会计师 iTs"RW
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 Ey%
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22.expert 专家 Pgq(yPC
23.the board of directors 董事会 -nX{&Z3-s
24.knowledge of the entity‘ s business 了解被审计单位情况 SG&H^V8
25.assess material misstatement risks评估重大错报风险 ygX!'evY
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p_e
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27.a general knowledge of ————- 初步了解―――的情况 <<Y]P+uU
28.a more knowledge of—————— 进一步了解的情况 1vCp<D9<
29.the prior year‘s working papers 以前年度工作底稿 fA0wQz]u
30.minutes of meeting 会议纪要 Raetz>rL
31.business risks 经营风险 k>8OxpaWv?
32.appropriateness 适当性
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33.accounting estimate 会计估计 [D(JEO@ :
34.management representations 管理层声明 w)1SZ}
35.going concern assumption 持续经营假设 'MB+cz+v
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 =knLkbiq7,
38.error 错误 DT6BFx
39.fraud舞弊 4ji'6JHPg
40.modified or additional procedures 修改或追加审计程序 dl |$pm@x
41.misappropriation of assets 侵占资产 ) te_ <W
42.transactions without substance 虚假交易 9$VdYw7D
43.unusual pressures 异常压力 <Hz11
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44.the suspected noncompliance 涉嫌存在违法行为 I$)9T^Ra
45.materialiy 重要性 i.[
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46.exceed the materiality level 超过重要性水平 : 0
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47.approach the materiality level 接近重要性水平 (Ia:>ocE0
48.an acceptably low level 可接受水平 6z/&j} (
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 K@!
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50.misstatements or omissions 错报或漏报 z~v-8aw
51.aggregate 总计 }g%&}`%'
52.subsequent events 期后事项 9o6qN1A0g
53.adjust the financial statements 调整财务报表 LW("/
54.perform additional audit procedures 实施追加的审计程序 J4iu8_eH!D
55.audit risk 审计风险 s k~7"v{Y.
56.detection risk 检查风险 `ZP[-: `
57.inappropriate audit opinion 不适当的审计意见 ]^{5`
58.material misstatement 重大的错报 LUz`P6
59.tolerable misstatement 可容忍错报 '=Jz}F <
60.the acceptable level of detection risk 可接受的检查风险 {4p7r7n'
61.assessed level of material misstatement risk 重大错报风险的评估水平 I/v#!`L
62.simall business 小规模企业 F^TOLwix
63.accounting system 会计系统 je>gT`8
64.test of control 控制测试 KK-+vq
65.walk-through test 穿行测试 Qt^6w}&
66.communication 沟通 |L-- j
67.flow chart 流程图 CPP9=CoR37
68.reperformance of internal control 重新执行 `$3P@SO"
69.audit evidence 审计证据 ,pk
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70.substantive procedures 实质性程序 \S~<C[P
71.assertions 认定 &qa16bz
72.esistence 存在 40-/t*2Ly
73.occurrence 发生 Esg:
74.completeness 完整性 o5Knot)Oy
75.rights and obligations 权利和义务 ?q5HAIZ`
76.valuation and allocation 计价和分摊 SxC(:k2b;
77.cutoff 截止 wc~ 9zh
78.accuracy 准确性 fKua om9
79.classification 分类 AJRiwP|H+
80.inspection 检查 D6e<1W
81.supervision of counting 监盘 Xa&:Hg<
82.observation 观察 PM {L}tEQ
83.confirmation 函证 do%.KIk
84.computation 计算 y92<(ziaX)
85.analytical procedures 分析程序 u/\Ipk/
86.vouch 核对 ~$Z_#,|i?
87.trace 追查 (hv}K*c{
88.audit sampling 审计抽样 5=4-IO6W[]
89.error 误差 [FW
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90.expected error 预期误差 Ww{-(Ktx
91.population 总体 2Paw*"U
92.sampling risk 抽样风险 8R;E+B{
93.non- sampling risk 非抽样风险 vha@YP
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94.sampling unit 抽样单位 H"2,Q
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95.statistical sampling 统计抽样 >v%UV:7ap
96.tolerable error 可容忍误差 i{J[;rV9
97.the risk of under reliance 信赖不足风险 v\kd78,
98.the risk of over reliance 信赖过度风险 E
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99.the risk of incorrect rejection 误拒风险 z]O>`50Q
100. the risk of incorrect acceptance 误受风险 7G_lGV_
101.working trial balance 试算平衡表 fK=vLcH
102.index and cross-referencing 索引和交叉索引 HlX7A1i/
103.cash receipt 现金收入 $ g#d1u0q
104.cash disbursement 现金支出 TR{dNO!q
105.bank statement 银行对账单 27H4en; o=
106.bank reconciliation 银行存款余额调节表 #m
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107.balance sheet date 资产负债表日 -%t8a42
108.net realizable value 可变现净值 ^}GR!990
109.storeroom 仓库 HL!" U(_
110.sale invoice 销售发票
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111.price list 价目表 j7HOh|q
112.positive confirmation request 积极式询证函 +
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113.negative confirmation request 消极式询证函 6K9-n}z
114.purchase requisition 请购单 sF#t{x/sW
115.receiving report 验收报告 h3A|nd>\
116.gross margin 毛利 ]g9n#$|.
117.manufacturing overhead 制造费用 [dXRo
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118.material requisition 领料单 c<qJs-C4;
119.inventory-taking 存货盘点 5d82M s
120.bond certificate 债券 {|@N~c+
121.stock certificate 股票 ve=
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122.audit report 审计报告 /s`xPxvt
123.entity 被审计单位 W{;LI
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124.addressee of the audit report 审计报告的收件人 ]^l-k@
125.unqualified opinion 无保留意见 c1_?Z
126.qualified opinion 保留意见 wijY]$
127.disclaimer of opinion 无法表示意见 %!)Dk<
128.adverse opinion 否定意见 rHgrCMW
129 Auditors‘Report审计报告 u+e.{Z!
130 internal audit内部审计 ymyk.#Z<%
131 public sector audit政府审计 F?TmOa0
账项基础审计accounting number-based audit 22m'+3I~Y
风险导向审计方法risk-oriented audit approach = G3A}