1.audit 审计 L-W*h
2.attestation =w7k@[Bq
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3.credibility
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可信赖程度 N*w{NB 7L
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 +DT
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6.high levels of assurance 高水平保证 NnZ_x>R
7.compilation 编制 VjSbx'i
8.reliability 可靠性 o,1Fzdh6(
9.relevance 相关性 TAM`i3{ D
10.professional skepticism 职业谨慎 %'F[(VB
11.objectivity 客观性 A|L-;P NP
12. professional competence 专业胜任能力 1eqFMf
13.Senior/CPA-in-charge 项目经理 wW/wvC-
14.audit engagement letter 业务约定书 h" YA>_1
15.recurring audit 连续审计 )Z?\9'6e4
16.the client 委托人 i#lO{
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17.change CPA 更换注册会计师 >*w(YB]/$V
18.the existing CPA 现任注册会计师 )N
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19.the successor CPA 后任注册会计师 !]f:dWSLB
20.the preceding CPA前任注册会计师 +fF4]WFP
21.issue the audit report 出具审计报告 cMt
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22.expert 专家 iV%tn{fc
23.the board of directors 董事会 j"+R*H(#
24.knowledge of the entity‘ s business 了解被审计单位情况 /Bnh%6#ab
25.assess material misstatement risks评估重大错报风险 ( (mNB]sy
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wmv/?g
27.a general knowledge of ————- 初步了解―――的情况 47/YDy%
28.a more knowledge of—————— 进一步了解的情况 oX]c$<w5
29.the prior year‘s working papers 以前年度工作底稿 }WkR-5N
30.minutes of meeting 会议纪要 rFv=j:8
31.business risks 经营风险 FJ&?My,=J
32.appropriateness 适当性 Yv;18j*<
33.accounting estimate 会计估计 CI?M2\<g
34.management representations 管理层声明 x: Tm4V{
35.going concern assumption 持续经营假设 my3W [3#
36.audit plan 审计计划 i3y>@$fRL\
37.significant audit areas 重点审计领域 h "r)z6Q/
38.error 错误 T xwZ3E
39.fraud舞弊 'r`-J4icX
40.modified or additional procedures 修改或追加审计程序 ab5z&7Re6
41.misappropriation of assets 侵占资产 cbA90 8@s
42.transactions without substance 虚假交易 *j=
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43.unusual pressures 异常压力 i%_nH"h
44.the suspected noncompliance 涉嫌存在违法行为 xqzdXL}
45.materialiy 重要性 ?Da!QH
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46.exceed the materiality level 超过重要性水平 szb],)|18
47.approach the materiality level 接近重要性水平 bxg9T(Bj
48.an acceptably low level 可接受水平 |N>TPK&Xt
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-iY2YiR
50.misstatements or omissions 错报或漏报 G&
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51.aggregate 总计 Co>=<\yi
52.subsequent events 期后事项 O7RW*V:G@
53.adjust the financial statements 调整财务报表 E>SLR8!Cv
54.perform additional audit procedures 实施追加的审计程序 M>g\Y
55.audit risk 审计风险 RV:%^=
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56.detection risk 检查风险 !n/"39KT
57.inappropriate audit opinion 不适当的审计意见 VSt)~
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 y|%rW
60.the acceptable level of detection risk 可接受的检查风险 gg%OOvaj5
61.assessed level of material misstatement risk 重大错报风险的评估水平 {^
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62.simall business 小规模企业 Cc,,e`
63.accounting system 会计系统 f?A*g
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64.test of control 控制测试 ',p`B-dw
65.walk-through test 穿行测试 }%9A+w}o
66.communication 沟通 E|d 8vt
67.flow chart 流程图 J;g+
68.reperformance of internal control 重新执行 paW7.~3
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69.audit evidence 审计证据 ]T! >]
70.substantive procedures 实质性程序 +K%4jIm
71.assertions 认定 }A%Sx!7~
72.esistence 存在 Ol'Ct'_k,"
73.occurrence 发生 "V;M,/Q|
74.completeness 完整性 9IC|2w66
75.rights and obligations 权利和义务 @
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76.valuation and allocation 计价和分摊 ^J]~&.l
77.cutoff 截止 ^i^/d#
78.accuracy 准确性 bEE'50D
79.classification 分类 /K9Tn
80.inspection 检查 \Z
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81.supervision of counting 监盘 IPoNAi<b
82.observation 观察 Hb;#aXHSd
83.confirmation 函证 ]?`t
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84.computation 计算 PSQ5/l?\>
85.analytical procedures 分析程序 \]W*0t>s
86.vouch 核对 m. G}#/
87.trace 追查 s^b2H
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88.audit sampling 审计抽样 w#5^A(NR
89.error 误差 O&?i8XsB
90.expected error 预期误差 (P[:g
91.population 总体 ~%QVjzMC
92.sampling risk 抽样风险 C0X_t
93.non- sampling risk 非抽样风险 q]Cmaf (
94.sampling unit 抽样单位 ~ b;%J:
95.statistical sampling 统计抽样 a8Jn.!
96.tolerable error 可容忍误差 fK
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97.the risk of under reliance 信赖不足风险 wYJ.
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98.the risk of over reliance 信赖过度风险 uf (`I
99.the risk of incorrect rejection 误拒风险 nxP>IfSA
100. the risk of incorrect acceptance 误受风险 d3#
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101.working trial balance 试算平衡表 R*D0A@
102.index and cross-referencing 索引和交叉索引 x-km)2x=W
103.cash receipt 现金收入 $e7dE$eH
104.cash disbursement 现金支出 ([='LyH];z
105.bank statement 银行对账单 ;5A
106.bank reconciliation 银行存款余额调节表 }^;Tt-*k
107.balance sheet date 资产负债表日 r(IQ)\GR
108.net realizable value 可变现净值 ~1Q$Fg
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109.storeroom 仓库 ((TiBCF4
110.sale invoice 销售发票 vJT
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111.price list 价目表 )Ab!R:4
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 w^?uBeqR
114.purchase requisition 请购单 cbD&tsF
115.receiving report 验收报告 i:wTPR
116.gross margin 毛利 WUSkN;idVG
117.manufacturing overhead 制造费用 SNB>
118.material requisition 领料单 Tp&03
119.inventory-taking 存货盘点 vlAYKtl3]
120.bond certificate 债券 VQO6!ToKY
121.stock certificate 股票 E-_FxBw
122.audit report 审计报告 , [xDNl[Y|
123.entity 被审计单位 "
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124.addressee of the audit report 审计报告的收件人 /ov&h;
125.unqualified opinion 无保留意见 4~8++b1/;
126.qualified opinion 保留意见 xJ)hGPrAl
127.disclaimer of opinion 无法表示意见 sXdNlR&
128.adverse opinion 否定意见 Y#EM]x5!=
129 Auditors‘Report审计报告 ,c#=qb8""
130 internal audit内部审计 w:P$S
131 public sector audit政府审计 Q<.847 )
账项基础审计accounting number-based audit UGK4uK+I`
风险导向审计方法risk-oriented audit approach V8w!yc