1.audit 审计 /L|}Y242
2.attestation K!:
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鉴证 q' V{vFfY%
3.credibility 9c;lTl^4;
可信赖程度 w%o4MFK=!
4.audit of financial statements 财务报表审计 NdSxWrD`m
5.agreed-upon procedures 执行商定程序 13&>w{S}
6.high levels of assurance 高水平保证 ; ?lM|kK
7.compilation 编制 s^t1PfP(,
8.reliability 可靠性 /qq&'}TZP
9.relevance 相关性 (Nlm4*{h
10.professional skepticism 职业谨慎 PKM$*_LcGI
11.objectivity 客观性 [ 6o:v8&3
12. professional competence 专业胜任能力 cKYvRe
13.Senior/CPA-in-charge 项目经理 .sR&9FH
14.audit engagement letter 业务约定书 ,WD
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15.recurring audit 连续审计 8`~3MsE"
16.the client 委托人 o>A%}YU
17.change CPA 更换注册会计师 qCkg\)Ks5I
18.the existing CPA 现任注册会计师 4p.{G%h
19.the successor CPA 后任注册会计师 IK? $!jh
20.the preceding CPA前任注册会计师 %^%-h}1
21.issue the audit report 出具审计报告 K
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22.expert 专家 c3!|h1h/v
23.the board of directors 董事会 dDn4nwH
24.knowledge of the entity‘ s business 了解被审计单位情况 U?^|>cMr
25.assess material misstatement risks评估重大错报风险 0o=)&%G
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 pVa|o&,
27.a general knowledge of ————- 初步了解―――的情况 iY'hkr w
28.a more knowledge of—————— 进一步了解的情况 {uM{5GSL
29.the prior year‘s working papers 以前年度工作底稿 $)7f%II
30.minutes of meeting 会议纪要 5)v^
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31.business risks 经营风险 I2lZ>3X{
32.appropriateness 适当性 P"~T*Qq-R
33.accounting estimate 会计估计 tWOze, N
34.management representations 管理层声明 =+=|{l?F
35.going concern assumption 持续经营假设 _
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36.audit plan 审计计划 LXF%~^^@d
37.significant audit areas 重点审计领域 h16Nr x
38.error 错误 :(p
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39.fraud舞弊 M)pi)$&c
40.modified or additional procedures 修改或追加审计程序 VdOd:w
41.misappropriation of assets 侵占资产 h> %JG'DV
42.transactions without substance 虚假交易 j<P%Uy+
43.unusual pressures 异常压力 hJ*E"{xs
44.the suspected noncompliance 涉嫌存在违法行为 X$&Sw3c
45.materialiy 重要性 RTY4%6
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46.exceed the materiality level 超过重要性水平 >`|uc
47.approach the materiality level 接近重要性水平 wP':B
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48.an acceptably low level 可接受水平 6ch[B`[h,
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 KdpJ[[Ug/
50.misstatements or omissions 错报或漏报 q<uLBaL_]r
51.aggregate 总计 3M*[a~
52.subsequent events 期后事项 `oWjq6
53.adjust the financial statements 调整财务报表 nJ})6/gK
54.perform additional audit procedures 实施追加的审计程序 RWQW/Gwx
55.audit risk 审计风险 S|4/C
56.detection risk 检查风险 ;Hr@0f
57.inappropriate audit opinion 不适当的审计意见 .mrRv8>$
58.material misstatement 重大的错报 P1 >X5:
59.tolerable misstatement 可容忍错报 W}_}<rlF
60.the acceptable level of detection risk 可接受的检查风险 TXl9c6
61.assessed level of material misstatement risk 重大错报风险的评估水平 lFV|G
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62.simall business 小规模企业 Ru aJ9O
63.accounting system 会计系统 ^JDV4>S\
64.test of control 控制测试 Qu\l$/
65.walk-through test 穿行测试 1O7ss_E
66.communication 沟通 _-\{kJ
67.flow chart 流程图 (4{9
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68.reperformance of internal control 重新执行 L5uI31
69.audit evidence 审计证据 h#ot)m|I
70.substantive procedures 实质性程序 [eP]8G\
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71.assertions 认定 CHw_?#h
72.esistence 存在 \)uad5`N
73.occurrence 发生 j5GZ;d?
74.completeness 完整性 d$~b`
75.rights and obligations 权利和义务 PQ1NQy8
76.valuation and allocation 计价和分摊 5g2+Ar(
77.cutoff 截止 (UT*T
78.accuracy 准确性 8HA=O?Cg
79.classification 分类 \^LR5S&
80.inspection 检查 k $&A
81.supervision of counting 监盘 6e|5qKr
82.observation 观察 R0d|j#vP
83.confirmation 函证 ~At.V+
84.computation 计算 [E7@W[xr
85.analytical procedures 分析程序 FRk_xxe"K
86.vouch 核对 @il}0
87.trace 追查 L1 VTq9[3
88.audit sampling 审计抽样 YD
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89.error 误差 HbDB?s<
90.expected error 预期误差 Y,\mrW}K
91.population 总体 Vp^sER
92.sampling risk 抽样风险 GTNTx5H
93.non- sampling risk 非抽样风险 E_rC"_Zte
94.sampling unit 抽样单位 p<19 Jw<
95.statistical sampling 统计抽样 FCJ(D!
96.tolerable error 可容忍误差 4O^1gw
97.the risk of under reliance 信赖不足风险 D9C; JD
98.the risk of over reliance 信赖过度风险 O_Q,!&*6
99.the risk of incorrect rejection 误拒风险 /U
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100. the risk of incorrect acceptance 误受风险 c?",kzo
101.working trial balance 试算平衡表 CI'5JOqP
102.index and cross-referencing 索引和交叉索引 9ksrr{tW
103.cash receipt 现金收入 d6&tz!f
104.cash disbursement 现金支出 wJkkc9Rh'(
105.bank statement 银行对账单 `VN<6o(
106.bank reconciliation 银行存款余额调节表 { rn~D5R
107.balance sheet date 资产负债表日 )D*xOajo+l
108.net realizable value 可变现净值 cA2]VL.r>C
109.storeroom 仓库 P@?CQvMx
110.sale invoice 销售发票 `BD`pa7.%
111.price list 价目表 \0*LfVr;P
112.positive confirmation request 积极式询证函 e)"cm;BJ^P
113.negative confirmation request 消极式询证函 O9)8a]
114.purchase requisition 请购单 ~vFo 0k(
115.receiving report 验收报告 #
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116.gross margin 毛利 rnE'gH(V'
117.manufacturing overhead 制造费用 gXMkI$ab
118.material requisition 领料单 ek!N eu>
119.inventory-taking 存货盘点 nQ~L.V
120.bond certificate 债券 heA\6W:u&
121.stock certificate 股票 :tG5
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122.audit report 审计报告 r
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123.entity 被审计单位 IA`
124.addressee of the audit report 审计报告的收件人 B.#0kjA}
125.unqualified opinion 无保留意见 W:J00rsv=`
126.qualified opinion 保留意见 DlI|~
127.disclaimer of opinion 无法表示意见 q'tT)IgD
128.adverse opinion 否定意见 Q pq0j^\
129 Auditors‘Report审计报告 l !v#6#iq
130 internal audit内部审计 xW~@V)OH
131 public sector audit政府审计 m=V2xoMw6
账项基础审计accounting number-based audit t+ ]+Gn
风险导向审计方法risk-oriented audit approach E@KK\m
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