1.audit 审计 b13>>'BMB
2.attestation T<?;:MO88
鉴证
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3.credibility z(=:J_N
可信赖程度 MWuVV=rd8a
4.audit of financial statements 财务报表审计 Ea
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5.agreed-upon procedures 执行商定程序 npF[J x[
6.high levels of assurance 高水平保证 Xgm7>=l
7.compilation 编制 TvP# /qGgG
8.reliability 可靠性 cZ(XY}
9.relevance 相关性 'SY&-<t(
10.professional skepticism 职业谨慎 83n:
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11.objectivity 客观性
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12. professional competence 专业胜任能力 :z:Blp>nK/
13.Senior/CPA-in-charge 项目经理 rx"zqm9 }u
14.audit engagement letter 业务约定书 /IC'R"V a
15.recurring audit 连续审计 hG67%T'}A
16.the client 委托人 DjKjEZHgM
17.change CPA 更换注册会计师 )v9[/
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18.the existing CPA 现任注册会计师 }B5I#Af7
19.the successor CPA 后任注册会计师 `4=b|N+b"
20.the preceding CPA前任注册会计师 TQou.'+v
21.issue the audit report 出具审计报告 A_.QHUjpx
22.expert 专家 3%} Ma,
23.the board of directors 董事会 "OPUGwf
24.knowledge of the entity‘ s business 了解被审计单位情况 sHF vzE%
25.assess material misstatement risks评估重大错报风险 u62sq: GjH
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 1mX*0>
27.a general knowledge of ————- 初步了解―――的情况 ^WNJQg'
28.a more knowledge of—————— 进一步了解的情况 Rc
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29.the prior year‘s working papers 以前年度工作底稿 ST3qg6Cq2J
30.minutes of meeting 会议纪要 qkIU>b,B
31.business risks 经营风险 )~/U+,
32.appropriateness 适当性 JvDsr0]\#
33.accounting estimate 会计估计 #^9;<@M
34.management representations 管理层声明 1@WGbORc*
35.going concern assumption 持续经营假设 d}ZHY[
36.audit plan 审计计划 No7Q,p
37.significant audit areas 重点审计领域 (Y>MsqwWfC
38.error 错误 BUb(BzC
39.fraud舞弊 gy{
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40.modified or additional procedures 修改或追加审计程序 ~K9U0ypH
41.misappropriation of assets 侵占资产 kslN_\
42.transactions without substance 虚假交易 ZYA(Bg^
43.unusual pressures 异常压力 "7HB3?2>W
44.the suspected noncompliance 涉嫌存在违法行为 9)">()8
45.materialiy 重要性 a%dx\&K
46.exceed the materiality level 超过重要性水平 k@L~h{`Mc\
47.approach the materiality level 接近重要性水平 )hug<D *h
48.an acceptably low level 可接受水平 6"7qZq
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 V%ch'
50.misstatements or omissions 错报或漏报 5)UmA8"zVB
51.aggregate 总计 zqh{=&Tjx
52.subsequent events 期后事项 F(<8:`N;G
53.adjust the financial statements 调整财务报表 *3$,f>W^
54.perform additional audit procedures 实施追加的审计程序 ]lU
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55.audit risk 审计风险 ))`Zv=y"
56.detection risk 检查风险 7m M;Q
57.inappropriate audit opinion 不适当的审计意见 h6*`V
58.material misstatement 重大的错报 D@^ZpN8r
59.tolerable misstatement 可容忍错报 K_QCYS
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60.the acceptable level of detection risk 可接受的检查风险 [R4x[36Zp
61.assessed level of material misstatement risk 重大错报风险的评估水平 +&OqJAu
62.simall business 小规模企业 C~qhwwh
63.accounting system 会计系统 `dP+5u!
64.test of control 控制测试 PAHlj,n)
65.walk-through test 穿行测试 N^+ww]f?
66.communication 沟通 yUO|3ONT
67.flow chart 流程图 zc+;VtP|8
68.reperformance of internal control 重新执行 u7?juI#Cl
69.audit evidence 审计证据 yf) `jPM1<
70.substantive procedures 实质性程序 (fa?ftK
71.assertions 认定 >Mw &Tw}o
72.esistence 存在 n5.>;N.*
73.occurrence 发生 %v[Kk-d
74.completeness 完整性 Nz*sD^SJa
75.rights and obligations 权利和义务 2HXKz7da
76.valuation and allocation 计价和分摊 X:lPWz!7{
77.cutoff 截止 Z~c'h
78.accuracy 准确性 #OWs3$9
79.classification 分类 Y/H^*1
80.inspection 检查 ,dx)rZ*
81.supervision of counting 监盘 -vHr1I<
82.observation 观察 V=&,^qZ
83.confirmation 函证 Z=@)
84.computation 计算 oDP((I2-
85.analytical procedures 分析程序 rxj@NwAno
86.vouch 核对 xGf
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87.trace 追查 ^Pd37&B4V
88.audit sampling 审计抽样 #}dVaXY)
89.error 误差 /;AZ/Ocy!
90.expected error 预期误差 ]TgP!M&q
91.population 总体 9K':Fn2,
92.sampling risk 抽样风险 "F$o!Vk
93.non- sampling risk 非抽样风险 &_d/ciq1f
94.sampling unit 抽样单位 |<-F|v9og
95.statistical sampling 统计抽样 -I-Uh{)j
96.tolerable error 可容忍误差 <m,yFk
97.the risk of under reliance 信赖不足风险 _sR9
98.the risk of over reliance 信赖过度风险 :KSor}t
99.the risk of incorrect rejection 误拒风险 u\R`IZ&O
100. the risk of incorrect acceptance 误受风险 s;2/Nc
101.working trial balance 试算平衡表 ;{f?? G
102.index and cross-referencing 索引和交叉索引 rA1r#ksQ
103.cash receipt 现金收入 NOr
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104.cash disbursement 现金支出 {R-82% X
105.bank statement 银行对账单 RP,:[}mPl
106.bank reconciliation 银行存款余额调节表 u:$x6/t
107.balance sheet date 资产负债表日 -
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108.net realizable value 可变现净值 F|?'9s*;6G
109.storeroom 仓库 $tCcjBK\
110.sale invoice 销售发票 ,.j
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111.price list 价目表 pEVgJ/>
112.positive confirmation request 积极式询证函 Ah>gC!F^
113.negative confirmation request 消极式询证函 t{SMSp
114.purchase requisition 请购单 oU0
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115.receiving report 验收报告 7q!yCU
116.gross margin 毛利 U2V^T'Y[
117.manufacturing overhead 制造费用 6W;?8Z_1
118.material requisition 领料单 )p<fL
119.inventory-taking 存货盘点 <s/<b*T
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120.bond certificate 债券 :vK(LU0K
121.stock certificate 股票 *el(+ib%
122.audit report 审计报告 'Z.OF5|eGT
123.entity 被审计单位 0^9:KZ.!
124.addressee of the audit report 审计报告的收件人 J4G> E.8
125.unqualified opinion 无保留意见 tyuk{*Me:
126.qualified opinion 保留意见 hA*Z'.[
127.disclaimer of opinion 无法表示意见 z0 2}&^Zzk
128.adverse opinion 否定意见 5,
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129 Auditors‘Report审计报告 Jf?S9r5 Q
130 internal audit内部审计 .6#cDrK
131 public sector audit政府审计 drENkS=,
账项基础审计accounting number-based audit VJN/#
风险导向审计方法risk-oriented audit approach cXS;z.M\_