1.audit 审计 qm o9G
2.attestation 5N&?
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鉴证 ~La>?:g <+
3.credibility Eg3q!J&Z
可信赖程度 'CkIz"Wd
4.audit of financial statements 财务报表审计 Gk /fBs
5.agreed-upon procedures 执行商定程序 1HZO9cXJ
6.high levels of assurance 高水平保证 =zKM=qba
7.compilation 编制 <<R*2b
8.reliability 可靠性 7{I0s;R
9.relevance 相关性 M1iS(x
10.professional skepticism 职业谨慎 R[x_j
11.objectivity 客观性 }d}Ke_Q0
12. professional competence 专业胜任能力 "5wa91*
13.Senior/CPA-in-charge 项目经理
O+Y6N
14.audit engagement letter 业务约定书 }2<7%FL
15.recurring audit 连续审计 <3C*Z"aQ>|
16.the client 委托人 ~AT'[(6
17.change CPA 更换注册会计师 *6DB0X_-}
18.the existing CPA 现任注册会计师 8C9-_Ng`
19.the successor CPA 后任注册会计师 (jl
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20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 <T|3`#o0
22.expert 专家 *.d)OOpLo
23.the board of directors 董事会 l3I:Q^x@
24.knowledge of the entity‘ s business 了解被审计单位情况 dvJM6W>^=
25.assess material misstatement risks评估重大错报风险 l#Y,R 0
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 e [mm
27.a general knowledge of ————- 初步了解―――的情况 'Xq|Kf (
28.a more knowledge of—————— 进一步了解的情况 'F0e(He@,
29.the prior year‘s working papers 以前年度工作底稿 <s<n
30.minutes of meeting 会议纪要 _C[q4?
31.business risks 经营风险 f5VLw`m}.8
32.appropriateness 适当性 jQ^|3#L\
33.accounting estimate 会计估计 ~;{;,8!)
34.management representations 管理层声明 {go;C}
35.going concern assumption 持续经营假设 GM f
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36.audit plan 审计计划 M {T-iW"
37.significant audit areas 重点审计领域 uH- l%17
38.error 错误 "N bq#w\
39.fraud舞弊 2?ez,*-[
40.modified or additional procedures 修改或追加审计程序 )g#T9tx2D
41.misappropriation of assets 侵占资产 {dMsz
42.transactions without substance 虚假交易 9c,'k#k
43.unusual pressures 异常压力 =QiI :|eRA
44.the suspected noncompliance 涉嫌存在违法行为 =Qj{T
45.materialiy 重要性 %oa-WmWm
46.exceed the materiality level 超过重要性水平 %^GfS@t
47.approach the materiality level 接近重要性水平 3E
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48.an acceptably low level 可接受水平 tq6!`L }3
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 ryUQU^v
50.misstatements or omissions 错报或漏报 a:IC)]j$_
51.aggregate 总计 BdblLUGK#
52.subsequent events 期后事项 V/
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53.adjust the financial statements 调整财务报表 9oR@UW1
54.perform additional audit procedures 实施追加的审计程序 9FYUo
55.audit risk 审计风险 xvl#w
56.detection risk 检查风险 Mhf5bN|wQ
57.inappropriate audit opinion 不适当的审计意见 n QZwC
58.material misstatement 重大的错报 %JD,$pPs
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 A:N|\Mv2b
61.assessed level of material misstatement risk 重大错报风险的评估水平 e9 5Lo+:f
62.simall business 小规模企业 ^-Kf']hU
63.accounting system 会计系统
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64.test of control 控制测试 s.N/2F&*W
65.walk-through test 穿行测试 dx{bB%?Y\=
66.communication 沟通 /dQl)tL
67.flow chart 流程图 cyv`B3}
68.reperformance of internal control 重新执行 ^"1n4im
69.audit evidence 审计证据 YPK(be_|I
70.substantive procedures 实质性程序 Gm.T;fc:
71.assertions 认定 j94=hJVKi
72.esistence 存在 O/a4]r+_
73.occurrence 发生 )E@.!Ut4o
74.completeness 完整性 {9;CNsd
75.rights and obligations 权利和义务 g:D>.lKd
76.valuation and allocation 计价和分摊 Yi+wC}
77.cutoff 截止 xU>WEm2
78.accuracy 准确性 ,nLy4T&"
79.classification 分类 #9}D4i.`}
80.inspection 检查 ~f1%8z
81.supervision of counting 监盘 {V$|3m>:*
82.observation 观察 }`QUHIF
83.confirmation 函证 ag#S6E^%S
84.computation 计算 q`H_M{26!y
85.analytical procedures 分析程序 i6tf2oqO7
86.vouch 核对
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87.trace 追查 [OV"}<V
88.audit sampling 审计抽样 tI TS1
89.error 误差 &5spTMw8
90.expected error 预期误差 Mxsa-?R;v
91.population 总体 K>r,(zgVc
92.sampling risk 抽样风险 <+Dn8
93.non- sampling risk 非抽样风险 YY((V@|
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94.sampling unit 抽样单位 >:S?Mnv6
95.statistical sampling 统计抽样 _jI,)sr4ic
96.tolerable error 可容忍误差 T/Gz94c
97.the risk of under reliance 信赖不足风险 '}JhzKNj
98.the risk of over reliance 信赖过度风险 lhz{1P]s
99.the risk of incorrect rejection 误拒风险 }=UHbU.n~!
100. the risk of incorrect acceptance 误受风险 _8riUt
101.working trial balance 试算平衡表 H*QIB_
102.index and cross-referencing 索引和交叉索引 ^ft>@=K(|
103.cash receipt 现金收入 ^aMg/.j
104.cash disbursement 现金支出 ,o{9$H5{
105.bank statement 银行对账单 S)k*?dQ##R
106.bank reconciliation 银行存款余额调节表 Y. 5_6'Eo?
107.balance sheet date 资产负债表日 7he,?T)vD
108.net realizable value 可变现净值 z(e xA
109.storeroom 仓库 /-ch`u md
110.sale invoice 销售发票 ?(y*nD[a
111.price list 价目表 3n1;G8Nf
112.positive confirmation request 积极式询证函 6C^
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113.negative confirmation request 消极式询证函 \oXpi$
114.purchase requisition 请购单 k\YG^I
115.receiving report 验收报告 .b&t;4q
116.gross margin 毛利 N
P#w+Qw
117.manufacturing overhead 制造费用 *{@Nq=fE
118.material requisition 领料单 ia~HQ$'+
n
119.inventory-taking 存货盘点 :P\7i
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120.bond certificate 债券 dvx#q5f_S
121.stock certificate 股票 vNY{j7l/W
122.audit report 审计报告 %@ODs6 R0
123.entity 被审计单位 fue(
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124.addressee of the audit report 审计报告的收件人 $s c
125.unqualified opinion 无保留意见 Ae^~Cz1qz
126.qualified opinion 保留意见 sw oQ'
127.disclaimer of opinion 无法表示意见 -M~:lK]n
128.adverse opinion 否定意见 D/B8tf+V
129 Auditors‘Report审计报告 kr5">"7
130 internal audit内部审计 Uq,^Wy
131 public sector audit政府审计 }wjw:M
账项基础审计accounting number-based audit D|L9Vs`
风险导向审计方法risk-oriented audit approach R'`qKc