1.audit 审计 $ ufSNx(F
2.attestation _{2Fx[m%
鉴证 L.I}-
n
3.credibility <{-(\>f!9
可信赖程度 b]tA2~e
4.audit of financial statements 财务报表审计 q N[\J7Pz9
5.agreed-upon procedures 执行商定程序 LX(iuf+l
6.high levels of assurance 高水平保证 ~vjr;a(B
7.compilation 编制 c'TiWZP~
8.reliability 可靠性 \>aa8LOe
9.relevance 相关性 ZF/J/;uI
10.professional skepticism 职业谨慎 %z!d4J75
11.objectivity 客观性 '
q=NTP
12. professional competence 专业胜任能力 KL:6P-3
13.Senior/CPA-in-charge 项目经理 QYf/tQg$
14.audit engagement letter 业务约定书 pjmGz
K
15.recurring audit 连续审计 -Fok%iQ'5
16.the client 委托人 k^'d@1z;C
17.change CPA 更换注册会计师 <x>k3bD
18.the existing CPA 现任注册会计师 (to/9OrG
19.the successor CPA 后任注册会计师 Nw3I
20.the preceding CPA前任注册会计师
1"4nmw}
21.issue the audit report 出具审计报告 {'=Nb
5F
22.expert 专家 Z)6nu)
23.the board of directors 董事会 8 /RfNGY
24.knowledge of the entity‘ s business 了解被审计单位情况 =?`y(k4a
25.assess material misstatement risks评估重大错报风险 I 1VEm?CQ
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 SG+i\yu$h0
27.a general knowledge of ————- 初步了解―――的情况 3wa<,^kqy
28.a more knowledge of—————— 进一步了解的情况 +qSr
=Y:+
29.the prior year‘s working papers 以前年度工作底稿 0]2B-o"kI
30.minutes of meeting 会议纪要 ==e#CSJq
31.business risks 经营风险 cV=_GE
32.appropriateness 适当性 uz#eO|z@o
33.accounting estimate 会计估计 TW-zh~|F
34.management representations 管理层声明 iEJQ#5))0
35.going concern assumption 持续经营假设 :}3
qZX
36.audit plan 审计计划 5>4A}hSe
37.significant audit areas 重点审计领域 hk lO:,`
38.error 错误 ffoo^1}1
39.fraud舞弊 \$~oH3m&
40.modified or additional procedures 修改或追加审计程序 ^b `>/>
41.misappropriation of assets 侵占资产 Z,8+@
42.transactions without substance 虚假交易 t\|K"
43.unusual pressures 异常压力 u{{xnyl?
44.the suspected noncompliance 涉嫌存在违法行为 Z.Y;[Y
45.materialiy 重要性 %9-#`
46.exceed the materiality level 超过重要性水平
Vf,~MG
47.approach the materiality level 接近重要性水平 Edn$0D68u_
48.an acceptably low level 可接受水平 1VyO?KX'
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 p$b=r+1f
50.misstatements or omissions 错报或漏报 q:~`7I
51.aggregate 总计 Ef
r
kB"
52.subsequent events 期后事项 |>/&EElD
53.adjust the financial statements 调整财务报表 2
cX"#."5p
54.perform additional audit procedures 实施追加的审计程序 x}8T[
55.audit risk 审计风险 +'&_V011<
56.detection risk 检查风险 =Q=&Ucf_
57.inappropriate audit opinion 不适当的审计意见 G}?P
r4Gj
58.material misstatement 重大的错报 Dxa)7d
A|
59.tolerable misstatement 可容忍错报 UN
.[,%<s
60.the acceptable level of detection risk 可接受的检查风险 !Bd*
L~D
61.assessed level of material misstatement risk 重大错报风险的评估水平 J%O4IcE
62.simall business 小规模企业 GT\s!D;<
63.accounting system 会计系统 +q_lYGTi
O
64.test of control 控制测试 s*~jvL
65.walk-through test 穿行测试 )zLS,/pk^
66.communication 沟通 + x;ML
67.flow chart 流程图 HfeflGme*
68.reperformance of internal control 重新执行 t1{%FJ0F
69.audit evidence 审计证据 f$S
QhK5`
70.substantive procedures 实质性程序 A7,$y!D
71.assertions 认定 +_XbHjhN/
72.esistence 存在
Z"%
O&O
73.occurrence 发生 1PTu3o&3
74.completeness 完整性 :mtw}H 'F8
75.rights and obligations 权利和义务 % x*Ec[l
76.valuation and allocation 计价和分摊 <iprPk
77.cutoff 截止 ?VN]0{JSp
78.accuracy 准确性 -x%`Wv@L
79.classification 分类 (7jB_ p%
80.inspection 检查 gjN!_^_
81.supervision of counting 监盘 >\oJ&gdc
82.observation 观察 JQh s=Xg
83.confirmation 函证
ZYD88kQ
84.computation 计算 AoOG[to7
85.analytical procedures 分析程序 'St= izhd
86.vouch 核对 6 r-n6#=
87.trace 追查 B[_b J
*
88.audit sampling 审计抽样 Qx,$)|_
89.error 误差 yjFQk,A
90.expected error 预期误差 6ewOZ,"j"4
91.population 总体 #IrP"j^
92.sampling risk 抽样风险 z&vms
93.non- sampling risk 非抽样风险 y=qo-v59'
94.sampling unit 抽样单位 K#sb"x`
95.statistical sampling 统计抽样 '>mb@m
96.tolerable error 可容忍误差 <w2NJ~M^
97.the risk of under reliance 信赖不足风险 t-x"(
98.the risk of over reliance 信赖过度风险 (cA|N0
99.the risk of incorrect rejection 误拒风险 WAmoKZw2
100. the risk of incorrect acceptance 误受风险 lgqL)^8A
101.working trial balance 试算平衡表 aC
}1]7
102.index and cross-referencing 索引和交叉索引 <W%Z_d&Xv
103.cash receipt 现金收入 CU`Oc>;*T
104.cash disbursement 现金支出 _,0!ZP-
105.bank statement 银行对账单 hSKH#NS
106.bank reconciliation 银行存款余额调节表 '=5
_u
107.balance sheet date 资产负债表日 /Vd#q)b%T
108.net realizable value 可变现净值 2hC$"Dfp
109.storeroom 仓库 tKsM}+fq
110.sale invoice 销售发票 sCCr%r]zL
111.price list 价目表 32|L
$o
112.positive confirmation request 积极式询证函 %+B-Z/1}
113.negative confirmation request 消极式询证函 }
=m?gF%3
114.purchase requisition 请购单 W#_gvW
115.receiving report 验收报告 GJt9hDM$0
116.gross margin 毛利 & c9Fw:f;
117.manufacturing overhead 制造费用 [,$mpJCI
118.material requisition 领料单 I_I;.Ik
119.inventory-taking 存货盘点 :h^UC~[h 3
120.bond certificate 债券 O8N0 ]Mz
121.stock certificate 股票 .-~%w
122.audit report 审计报告 *]{I\rX
123.entity 被审计单位 )hJjVitG
124.addressee of the audit report 审计报告的收件人 9x^
/kAB
125.unqualified opinion 无保留意见 2|>wY%
126.qualified opinion 保留意见 safS>wM]
127.disclaimer of opinion 无法表示意见 H1qw1[%0y
128.adverse opinion 否定意见 `[:1!I.}-
129 Auditors‘Report审计报告 )bU")
130 internal audit内部审计 |=}~>!!
131 public sector audit政府审计 2O
lC7X{
账项基础审计accounting number-based audit r_sl~^* :
风险导向审计方法risk-oriented audit approach |Pl{Oo+