1.audit 审计 :h$$J
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2.attestation ok[i<zl;'
鉴证 .8R@2c`}Cs
3.credibility NUZl`fu1Z4
可信赖程度
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4.audit of financial statements 财务报表审计 \G[$:nS
5.agreed-upon procedures 执行商定程序 H)?z
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6.high levels of assurance 高水平保证 s*[bFJwN
7.compilation 编制 %;_MGa
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8.reliability 可靠性 WY/}1X9.%
9.relevance 相关性 &HW9Jn
10.professional skepticism 职业谨慎 fl(wV.Je|
11.objectivity 客观性 tYS06P
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12. professional competence 专业胜任能力 WLT"ji0w2
13.Senior/CPA-in-charge 项目经理 #4PN"o@
14.audit engagement letter 业务约定书 WMdg1J+~
15.recurring audit 连续审计 vQCy\Gi
16.the client 委托人 y0#2m6u
17.change CPA 更换注册会计师 L_T5nD^D
18.the existing CPA 现任注册会计师 WE?5ehEme
19.the successor CPA 后任注册会计师 tA;}h7/Lc~
20.the preceding CPA前任注册会计师 WJ#[LF!e
21.issue the audit report 出具审计报告 W4S,6(
22.expert 专家 Upe%rC(
23.the board of directors 董事会 Ytkv!]"
24.knowledge of the entity‘ s business 了解被审计单位情况 !zo{tI19
25.assess material misstatement risks评估重大错报风险 2ESo2
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 p2eGm-Erq
27.a general knowledge of ————- 初步了解―――的情况 X8|,
28.a more knowledge of—————— 进一步了解的情况 0S"MC9b
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29.the prior year‘s working papers 以前年度工作底稿 U/U);frH
30.minutes of meeting 会议纪要 $i&zex{\
31.business risks 经营风险 p+eh%2Jm
32.appropriateness 适当性 U6K|fYN`
33.accounting estimate 会计估计 )e{aN+
34.management representations 管理层声明 F%|h;+5
35.going concern assumption 持续经营假设 )8AXm
36.audit plan 审计计划 I,tud!p`
37.significant audit areas 重点审计领域 w:0E(z
38.error 错误 iTwm3V
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39.fraud舞弊 Y4-t7UlS;
40.modified or additional procedures 修改或追加审计程序 Y]>t[Lo%
41.misappropriation of assets 侵占资产 LoV<:|GTI
42.transactions without substance 虚假交易 x:Y1P:
43.unusual pressures 异常压力 wM
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44.the suspected noncompliance 涉嫌存在违法行为 R&&4y 7
45.materialiy 重要性 *wearCPeJ
46.exceed the materiality level 超过重要性水平 TOt dUO
47.approach the materiality level 接近重要性水平 V0@=^Bls
48.an acceptably low level 可接受水平 LV Ge]
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 2G7Wi!J
50.misstatements or omissions 错报或漏报 .A|udZ,
51.aggregate 总计 /:
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52.subsequent events 期后事项 f|5co>Hk
53.adjust the financial statements 调整财务报表 IxU/?Zm
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 dV_G1'
56.detection risk 检查风险 ]^E?;1$f?
57.inappropriate audit opinion 不适当的审计意见 ye&;(30Oq
58.material misstatement 重大的错报 RZLq]8pM
59.tolerable misstatement 可容忍错报 o/E >f_k[
60.the acceptable level of detection risk 可接受的检查风险 M3\AY30L
61.assessed level of material misstatement risk 重大错报风险的评估水平 XS#Qu=,-
62.simall business 小规模企业 b6bHTH0
63.accounting system 会计系统
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64.test of control 控制测试 Y2AJ+
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65.walk-through test 穿行测试 [0!( xp^
66.communication 沟通 %b$>qW\*&
67.flow chart 流程图 ZK,G
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68.reperformance of internal control 重新执行 j#|ZP-=1_
69.audit evidence 审计证据 4?kcv59
70.substantive procedures 实质性程序 K;?+8(H
71.assertions 认定 e'~3oqSvR
72.esistence 存在 >MZ/|`[M
73.occurrence 发生 yWK)vju"
74.completeness 完整性 (PLUFT
75.rights and obligations 权利和义务 6K^#?Bn;
76.valuation and allocation 计价和分摊 wk^B"+Uhy
77.cutoff 截止 #a#F,ZT
78.accuracy 准确性 N2G{<>=
79.classification 分类 sJZiI}Xc
80.inspection 检查 f*Hr^b
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81.supervision of counting 监盘 3";q[&F9y
82.observation 观察 Rcuz(yS8
83.confirmation 函证 rq{$,/6.
84.computation 计算 [Xkx_B
85.analytical procedures 分析程序 6u
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86.vouch 核对 10&8-p1/mc
87.trace 追查 Rq -ZL{LR7
88.audit sampling 审计抽样 VbYdZCC
89.error 误差 /vt3>d%B;
90.expected error 预期误差 z{q`G wW
91.population 总体 zLQx%Yg!
92.sampling risk 抽样风险 }e1ZbmW
93.non- sampling risk 非抽样风险 W?&%x(6M
94.sampling unit 抽样单位 P \I|,
95.statistical sampling 统计抽样 "+c-pO`Wg
96.tolerable error 可容忍误差 Xw1*(ffk
97.the risk of under reliance 信赖不足风险 ctQ/wrkU
98.the risk of over reliance 信赖过度风险 F|8&
99.the risk of incorrect rejection 误拒风险 Wwo0%<2y
100. the risk of incorrect acceptance 误受风险 u8^lB7!e/
101.working trial balance 试算平衡表 T{"(\X$
102.index and cross-referencing 索引和交叉索引 l/D}
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103.cash receipt 现金收入 t20K!}D_
104.cash disbursement 现金支出 btB%[]
105.bank statement 银行对账单 /r 5eWR1G
106.bank reconciliation 银行存款余额调节表 BtZ yn7a
107.balance sheet date 资产负债表日 7<4qQ.deE
108.net realizable value 可变现净值 Om&Dw|xG8
109.storeroom 仓库 \V:^h[ad
110.sale invoice 销售发票 [[ZJ]^n,
111.price list 价目表
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112.positive confirmation request 积极式询证函 qs6aB0ln
113.negative confirmation request 消极式询证函 f$( e\++
114.purchase requisition 请购单 ooGM$U
115.receiving report 验收报告 xw%0>K[
116.gross margin 毛利 kfNWI#'9
117.manufacturing overhead 制造费用 2oW"'43
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118.material requisition 领料单 d9ihhqq3}
119.inventory-taking 存货盘点 fA-7VdR`R
120.bond certificate 债券 reVgqYp{{-
121.stock certificate 股票 I fir ,8
122.audit report 审计报告 *j=%
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123.entity 被审计单位 @HW*09TG
124.addressee of the audit report 审计报告的收件人 hZ3bVi)L\
125.unqualified opinion 无保留意见 y(Td/rY.
126.qualified opinion 保留意见 ^Cmyx3O^
127.disclaimer of opinion 无法表示意见 E7hhew
128.adverse opinion 否定意见 $
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129 Auditors‘Report审计报告 POW>~Tof1
130 internal audit内部审计 6zkaOA46V
131 public sector audit政府审计 }G=M2V<L
账项基础审计accounting number-based audit NA*#~
风险导向审计方法risk-oriented audit approach <i[HbgUlO.