1.audit 审计 kq
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2.attestation / ao|v
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3.credibility DhAQ|SdCf
可信赖程度 .cV<(J 5o
4.audit of financial statements 财务报表审计 ,/=Fm
5.agreed-upon procedures 执行商定程序 d,_Ky#K5b
6.high levels of assurance 高水平保证 X7*i-v@
7.compilation 编制 o"Dk`L2
8.reliability 可靠性 vn
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9.relevance 相关性 cBO.96ZHE
10.professional skepticism 职业谨慎 ]d}U68$T+
11.objectivity 客观性 5)rMoYn25
12. professional competence 专业胜任能力 csPziH$wl
13.Senior/CPA-in-charge 项目经理 7( &\)qf=n
14.audit engagement letter 业务约定书 k-$5H~(PZ
15.recurring audit 连续审计 a&Stdh
16.the client 委托人 DO #!ce
17.change CPA 更换注册会计师 t@`w}o[#
18.the existing CPA 现任注册会计师 i7D)'4gkW
19.the successor CPA 后任注册会计师 3:XF7T
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 c?;YufH'j
22.expert 专家 _dgS @n;6
23.the board of directors 董事会 <QUjhWxDb
24.knowledge of the entity‘ s business 了解被审计单位情况 f8T6(cA
25.assess material misstatement risks评估重大错报风险 c /G4@D>
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Lad8C
27.a general knowledge of ————- 初步了解―――的情况 atW=xn
28.a more knowledge of—————— 进一步了解的情况 't+
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29.the prior year‘s working papers 以前年度工作底稿 :/c40:[
30.minutes of meeting 会议纪要 0~(K@U>#
31.business risks 经营风险 w&v
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32.appropriateness 适当性 [f^:V:){
33.accounting estimate 会计估计 T=EHue$
34.management representations 管理层声明 29xm66
35.going concern assumption 持续经营假设 =V- ^
36.audit plan 审计计划 g69^D
37.significant audit areas 重点审计领域 LRJY63A
38.error 错误 |L@&plyB-
39.fraud舞弊 56;^
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40.modified or additional procedures 修改或追加审计程序 0%Y8M` ~s7
41.misappropriation of assets 侵占资产 ps DY}y\"
42.transactions without substance 虚假交易 *Vbf;=Mb
43.unusual pressures 异常压力 ~]MACG:'
44.the suspected noncompliance 涉嫌存在违法行为 )(?,1>k`Z
45.materialiy 重要性 Ej\Me
46.exceed the materiality level 超过重要性水平 >9Yo:b:f
47.approach the materiality level 接近重要性水平 \F$V m'f_
48.an acceptably low level 可接受水平 MY8[)<q"
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 B<99-7x3
50.misstatements or omissions 错报或漏报 x6i7x"
51.aggregate 总计
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52.subsequent events 期后事项 (R.l{(A
53.adjust the financial statements 调整财务报表 I`$"6 Xy
54.perform additional audit procedures 实施追加的审计程序 fEdp^oVg
55.audit risk 审计风险 EO&PabZWR
56.detection risk 检查风险 ?5N7,|K)
57.inappropriate audit opinion 不适当的审计意见 G`/5=
58.material misstatement 重大的错报 tJ"8"T#6Vr
59.tolerable misstatement 可容忍错报 4"om;+\
60.the acceptable level of detection risk 可接受的检查风险 FZt a
61.assessed level of material misstatement risk 重大错报风险的评估水平 \jkMnS6FvL
62.simall business 小规模企业 )p$a1\~m
63.accounting system 会计系统 ^\ N@qL
64.test of control 控制测试 CAbeb+O
65.walk-through test 穿行测试
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66.communication 沟通 `X["Bgk$!T
67.flow chart 流程图 %4=r .9
68.reperformance of internal control 重新执行 c#ahFpsnlw
69.audit evidence 审计证据 X,]E {
70.substantive procedures 实质性程序 vKcZgIR
71.assertions 认定 DOsQVdH
72.esistence 存在 K&Sz8# +
73.occurrence 发生 .T>^bLuFy
74.completeness 完整性 {RmN1'%
75.rights and obligations 权利和义务 TrYt(F{t
76.valuation and allocation 计价和分摊 Jq5](F!z
77.cutoff 截止 #FZoi:'Q
78.accuracy 准确性 [Yq*DkW
79.classification 分类 /8Sr(
80.inspection 检查 Vr<eU>W
81.supervision of counting 监盘 T{USzMj
82.observation 观察 ?;bsg9
83.confirmation 函证 P^)J^{r
84.computation 计算 + a,x
85.analytical procedures 分析程序 z0jF.ub
86.vouch 核对 "f
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87.trace 追查 ?oD]J
88.audit sampling 审计抽样 ]8m_+:`=
89.error 误差 !.EDQ1k
90.expected error 预期误差 *_ U=KpZF
91.population 总体 Fk-}2_=vi
92.sampling risk 抽样风险 WZ A8D0[
93.non- sampling risk 非抽样风险 apkmb<
94.sampling unit 抽样单位 Bvai
95.statistical sampling 统计抽样 * NB:"1x
96.tolerable error 可容忍误差 gG,"wzj
97.the risk of under reliance 信赖不足风险 J"$Y`;
98.the risk of over reliance 信赖过度风险 ,S%DHT
99.the risk of incorrect rejection 误拒风险 >O
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100. the risk of incorrect acceptance 误受风险 +kj
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101.working trial balance 试算平衡表 U WU PY
102.index and cross-referencing 索引和交叉索引 s"xiGp9
103.cash receipt 现金收入 Y)ig:m]#
104.cash disbursement 现金支出 O-N@HZC
105.bank statement 银行对账单 YQ`m;<
106.bank reconciliation 银行存款余额调节表 \7d T]VV
107.balance sheet date 资产负债表日 W]-c`32~S
108.net realizable value 可变现净值
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109.storeroom 仓库 0sR+@
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110.sale invoice 销售发票 'KU)]v
111.price list 价目表 .szc-r{
112.positive confirmation request 积极式询证函 !</Snsi
113.negative confirmation request 消极式询证函 ~stG2^"[
114.purchase requisition 请购单 mC,: .d
115.receiving report 验收报告 EQvZ(-_;4
116.gross margin 毛利 S_|VlI
117.manufacturing overhead 制造费用 K]Rb~+a<
118.material requisition 领料单 M,R**z
119.inventory-taking 存货盘点 )/Mk\``j
120.bond certificate 债券 }Y=X{3+~.
121.stock certificate 股票 EqjaD/6Y`
122.audit report 审计报告 Yo^9Y@WDW
123.entity 被审计单位 6$y$ VeW
124.addressee of the audit report 审计报告的收件人 R/|2s
125.unqualified opinion 无保留意见 BM+>.
126.qualified opinion 保留意见 8ED}!;ZU
127.disclaimer of opinion 无法表示意见 ro8c-[
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128.adverse opinion 否定意见 @@QB,VS;{<
129 Auditors‘Report审计报告 Z<4Du
130 internal audit内部审计 _enS_R
131 public sector audit政府审计 FhAYk
账项基础审计accounting number-based audit z<~yns`Y.
风险导向审计方法risk-oriented audit approach ySP%i6!au