1.audit 审计 y~
rXl
2.attestation ~nY]o"8D
鉴证 z
rfUQO
3.credibility `[fxyg:u
可信赖程度
fV\]L4%
4.audit of financial statements 财务报表审计 L{fFC%|l2L
5.agreed-upon procedures 执行商定程序 ~AB*]Us
6.high levels of assurance 高水平保证 ('[TLHP
7.compilation 编制 ,,4
GNbBC
8.reliability 可靠性 quxdG>8
9.relevance 相关性 r 2:2,5_
10.professional skepticism 职业谨慎 ^Q}eatEn
11.objectivity 客观性 }6u2*(TmD
12. professional competence 专业胜任能力 v6=-g$FG
13.Senior/CPA-in-charge 项目经理 23]Y<->Eu<
14.audit engagement letter 业务约定书 5*-3?
<)e
15.recurring audit 连续审计 8V/L:h#7
16.the client 委托人 Z u*K-ep"
17.change CPA 更换注册会计师 yd_
(?V&;_
18.the existing CPA 现任注册会计师 9pKGr@ &
19.the successor CPA 后任注册会计师 @.C{OSHE
20.the preceding CPA前任注册会计师 \wvg,j=
21.issue the audit report 出具审计报告 3L5r*fa
22.expert 专家 <%?
#AVU[
23.the board of directors 董事会 |a^U]
24.knowledge of the entity‘ s business 了解被审计单位情况 4=8QZf0\
25.assess material misstatement risks评估重大错报风险 1GCzyBSbb
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 dt\j
GD
27.a general knowledge of ————- 初步了解―――的情况 {R6HG{"IS6
28.a more knowledge of—————— 进一步了解的情况 |I;$M;'r&
29.the prior year‘s working papers 以前年度工作底稿 RO(TvZ0pE
30.minutes of meeting 会议纪要 ;3eKqr0
31.business risks 经营风险 WYcA8X/
32.appropriateness 适当性 ay
)/q5
33.accounting estimate 会计估计 }iB|sl2J
34.management representations 管理层声明 YX*x&5]lq
35.going concern assumption 持续经营假设 _QOZsEe
36.audit plan 审计计划 EbNd=Z'J
37.significant audit areas 重点审计领域 !^c@shLN4
38.error 错误 O[@q%&_
39.fraud舞弊 Z~
40.modified or additional procedures 修改或追加审计程序 @C_KV0i
41.misappropriation of assets 侵占资产 6A
R2htN^
42.transactions without substance 虚假交易 >o,^b\
43.unusual pressures 异常压力 bpAv1udX-W
44.the suspected noncompliance 涉嫌存在违法行为 q'[}9e`Q
45.materialiy 重要性 OWq'[T4
46.exceed the materiality level 超过重要性水平 2S[-$9
47.approach the materiality level 接近重要性水平 K>:]Bx#F7
48.an acceptably low level 可接受水平 }n:?7
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 OPJ: XbG
50.misstatements or omissions 错报或漏报 68fiG
51.aggregate 总计 bBcp9C)iY
52.subsequent events 期后事项 Elj_,z
53.adjust the financial statements 调整财务报表 jEdtJEPa
54.perform additional audit procedures 实施追加的审计程序 q/9H..6
55.audit risk 审计风险 zw<p74DH
56.detection risk 检查风险 >r@
.F%
57.inappropriate audit opinion 不适当的审计意见 CBYX]
58.material misstatement 重大的错报 PXoz*
)tk
59.tolerable misstatement 可容忍错报 G6P)C##ibn
60.the acceptable level of detection risk 可接受的检查风险 VZka}
7a
61.assessed level of material misstatement risk 重大错报风险的评估水平 {@Yb%{+
62.simall business 小规模企业 e> rRTN
63.accounting system 会计系统 .R*!aK
64.test of control 控制测试 pW0dB_
65.walk-through test 穿行测试 qVqRf.-\
66.communication 沟通 f>o,N{|
67.flow chart 流程图 ( lm&*tKm
68.reperformance of internal control 重新执行 $q?$]k|M`
69.audit evidence 审计证据 o Pci66
70.substantive procedures 实质性程序 RrZM&lXY
71.assertions 认定 [&[^G25
72.esistence 存在 85:NFa@J
73.occurrence 发生
\`<cH#
74.completeness 完整性 -Y#sI3o*R8
75.rights and obligations 权利和义务 j1 q[2'
76.valuation and allocation 计价和分摊 n%^ LPD
77.cutoff 截止 TcTM]ixr
78.accuracy 准确性 Cb t{H}I3
79.classification 分类 sZWaV4
80.inspection 检查 D%mXA70
81.supervision of counting 监盘 ^efb
5
82.observation 观察 YpAg
83.confirmation 函证 ?^mi3VM
84.computation 计算 5<pftTcZ
85.analytical procedures 分析程序 54;J8XT7
86.vouch 核对 G0 J4O!3
87.trace 追查 \6?A!w~6
88.audit sampling 审计抽样 *_ Z#O,
89.error 误差 b !@Sn/
90.expected error 预期误差 6Tw#^;q-
91.population 总体 ,21 np
92.sampling risk 抽样风险 nMfFH[I4
93.non- sampling risk 非抽样风险 V-I(WzR9y
94.sampling unit 抽样单位 anw}w!@U
95.statistical sampling 统计抽样 W%2
80\h
96.tolerable error 可容忍误差 ,r^M?>
97.the risk of under reliance 信赖不足风险 Yb i%od&
98.the risk of over reliance 信赖过度风险 4(neKr5\#
99.the risk of incorrect rejection 误拒风险 9Etz:?)b
100. the risk of incorrect acceptance 误受风险 ne61}F"E
101.working trial balance 试算平衡表 N..j{FE
102.index and cross-referencing 索引和交叉索引 jc[_I&Oc_
103.cash receipt 现金收入 )3YtIH_
104.cash disbursement 现金支出 #*$P'r
105.bank statement 银行对账单 4H5pr
106.bank reconciliation 银行存款余额调节表 heaR X4
107.balance sheet date 资产负债表日 etT +
108.net realizable value 可变现净值 b*;"q9u5
109.storeroom 仓库 \;-fi.Hrf$
110.sale invoice 销售发票 %<?0apO
111.price list 价目表 )k&a}u5y
112.positive confirmation request 积极式询证函 u~
~R9.
113.negative confirmation request 消极式询证函 EV#MQM
114.purchase requisition 请购单 )VCzn~uf
115.receiving report 验收报告 kg][qn|>J]
116.gross margin 毛利 YCe7<3> J4
117.manufacturing overhead 制造费用 &zQ2M#{82
118.material requisition 领料单 9][(Iu]h7
119.inventory-taking 存货盘点 fP
tm0.r
120.bond certificate 债券 )15Z#`x
121.stock certificate 股票 o-xDh7v
122.audit report 审计报告 x\&`>>uA
123.entity 被审计单位 4Wy<?O2
124.addressee of the audit report 审计报告的收件人 j*e6vX
125.unqualified opinion 无保留意见 ;!91^Tl
126.qualified opinion 保留意见 nzjkX4KV
127.disclaimer of opinion 无法表示意见 n9pN6,o+
128.adverse opinion 否定意见 *19ax&|*S
129 Auditors‘Report审计报告 R(P%Csbqh
130 internal audit内部审计 ^l^fD t
131 public sector audit政府审计 ,*4p?|A
账项基础审计accounting number-based audit
{7!UQrm<
风险导向审计方法risk-oriented audit approach Am8x
74?