1.audit 审计 E:V&:9aQ@
2.attestation #bUWF|zfT
鉴证 >9a%"<(2#
3.credibility <]/`#Xgh
可信赖程度 B
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4.audit of financial statements 财务报表审计 %=/Y~ml?
5.agreed-upon procedures 执行商定程序 h#zx^F1
6.high levels of assurance 高水平保证 [?RLvhU|
7.compilation 编制 v|VY5vN
8.reliability 可靠性 daWmF
9.relevance 相关性 ~53E)ilB
10.professional skepticism 职业谨慎 2]eh[fRQ
11.objectivity 客观性 Bh:AY@k
12. professional competence 专业胜任能力 >ly= O
13.Senior/CPA-in-charge 项目经理 z~4L=tA(
14.audit engagement letter 业务约定书 |o~FKy1'z\
15.recurring audit 连续审计
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16.the client 委托人 \cPGyeq
17.change CPA 更换注册会计师 *0 i
18.the existing CPA 现任注册会计师 idGkX
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19.the successor CPA 后任注册会计师 B5#a
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20.the preceding CPA前任注册会计师 3
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21.issue the audit report 出具审计报告 _E)xR
22.expert 专家 &|%z!x6 f
23.the board of directors 董事会 ?XsL4HIx
24.knowledge of the entity‘ s business 了解被审计单位情况 ij r*_=
25.assess material misstatement risks评估重大错报风险 $LAaG65V
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qzE/n
27.a general knowledge of ————- 初步了解―――的情况 ]O<Yr'
28.a more knowledge of—————— 进一步了解的情况 Mb\~W
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29.the prior year‘s working papers 以前年度工作底稿 S#jH2fRo
30.minutes of meeting 会议纪要 }n6BI}n
31.business risks 经营风险 AbZ:AJ(
32.appropriateness 适当性 _M:)x0("
33.accounting estimate 会计估计 g0rdF
34.management representations 管理层声明 rNU,(htS
35.going concern assumption 持续经营假设 LAwX9q`
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 1kio.9NIp
38.error 错误 lADi
39.fraud舞弊 PfnhE>[>cf
40.modified or additional procedures 修改或追加审计程序 GK95=?f~8;
41.misappropriation of assets 侵占资产 F5:*;E;$
42.transactions without substance 虚假交易 H\8i9RI
43.unusual pressures 异常压力 uFSgjWJ#~
44.the suspected noncompliance 涉嫌存在违法行为 >m}.}g8
45.materialiy 重要性 8f,jC+(
46.exceed the materiality level 超过重要性水平 GJ%It.
47.approach the materiality level 接近重要性水平 "uGJ\
48.an acceptably low level 可接受水平 /,Ln)?eD
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 Zx}=c4I(y
50.misstatements or omissions 错报或漏报 'QeqWn
51.aggregate 总计 x 9Gm)~
52.subsequent events 期后事项 4mshB
53.adjust the financial statements 调整财务报表 feNr!/
54.perform additional audit procedures 实施追加的审计程序 F!pUf
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55.audit risk 审计风险 X%`8h_
56.detection risk 检查风险 >P\Tnb"Q\
57.inappropriate audit opinion 不适当的审计意见 LrF'Hd=O
58.material misstatement 重大的错报 VxjH
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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 *sAoYx
61.assessed level of material misstatement risk 重大错报风险的评估水平 ed{z^!w4
62.simall business 小规模企业 @#VxjXW^
63.accounting system 会计系统 L4Nk+R;
64.test of control 控制测试 eqeVz`
65.walk-through test 穿行测试
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66.communication 沟通 LE1&atq
67.flow chart 流程图 <+_OgF1G
68.reperformance of internal control 重新执行 hH"3Y}U@
69.audit evidence 审计证据 {:6VJ0s\
70.substantive procedures 实质性程序 .4_~ku
71.assertions 认定 2Q9s?C
72.esistence 存在 \VtCkb
73.occurrence 发生 N:L<ySJ7
74.completeness 完整性 V_+3@C
75.rights and obligations 权利和义务 LYWQqxB
76.valuation and allocation 计价和分摊 T]CvfvO5
77.cutoff 截止 y9W*/H{[`
78.accuracy 准确性 fD,#z&
79.classification 分类 'd(}bYr)
80.inspection 检查 N1LR
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81.supervision of counting 监盘 "ajZ&{Z
82.observation 观察 >#!n"i;
83.confirmation 函证 m?[F)<~a
84.computation 计算 y;<jE.7>
85.analytical procedures 分析程序 NNe'5q9
86.vouch 核对 Dm 'Q&
87.trace 追查 $9W9* WQL
88.audit sampling 审计抽样 *:\QD 8 ^
89.error 误差 NKGo E/
90.expected error 预期误差 !o*oT}6n
91.population 总体 e#_xDR:
92.sampling risk 抽样风险 F>^k<E?,C
93.non- sampling risk 非抽样风险 `awk@
94.sampling unit 抽样单位 yD(/y"P,9
95.statistical sampling 统计抽样 ^gb2=gWZ<
96.tolerable error 可容忍误差 CZ]+B8Pl(x
97.the risk of under reliance 信赖不足风险 rycscE4,
98.the risk of over reliance 信赖过度风险 4jG@ #
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 {jk {K6 }
101.working trial balance 试算平衡表 i&
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102.index and cross-referencing 索引和交叉索引 "}PmAr
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103.cash receipt 现金收入 S;|%'Sn|j9
104.cash disbursement 现金支出 &mY<e4
105.bank statement 银行对账单 1
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106.bank reconciliation 银行存款余额调节表 Ui?t@.
107.balance sheet date 资产负债表日 =faV,o&{`
108.net realizable value 可变现净值 W:9L!+m^
109.storeroom 仓库 4<lZ; M"
110.sale invoice 销售发票 xhimRi
111.price list 价目表 .bpxSU%X
112.positive confirmation request 积极式询证函 jq}5(*k
113.negative confirmation request 消极式询证函 3!Be kn]
114.purchase requisition 请购单 [k1N `K(M
115.receiving report 验收报告 Cs*u{O
116.gross margin 毛利 c-s ~q/
117.manufacturing overhead 制造费用 zH|!O!3"4
118.material requisition 领料单 9KAXc(-
119.inventory-taking 存货盘点 z&-3H/
120.bond certificate 债券 A>d*<#x
121.stock certificate 股票 *7-uQKp
122.audit report 审计报告 ["@K~my~D*
123.entity 被审计单位 Cu/w><h)
124.addressee of the audit report 审计报告的收件人 a<vCAFQ
125.unqualified opinion 无保留意见 .^Ek1fi.
126.qualified opinion 保留意见 4|Z3;;%+
127.disclaimer of opinion 无法表示意见 ZYL]|/"J9
128.adverse opinion 否定意见 ;PLby]=O
129 Auditors‘Report审计报告 n*_FC
130 internal audit内部审计 D $ `yxc
131 public sector audit政府审计 a&y%|Gs^f
账项基础审计accounting number-based audit F'`L~!F
风险导向审计方法risk-oriented audit approach s q :ff