1.audit 审计 F97HFt6{
2.attestation J$D/-*/@
鉴证 ?qmJJ5Gn
3.credibility #dj,=^1_14
可信赖程度 rw }wQP_'
4.audit of financial statements 财务报表审计 |?gO@?KDZ
5.agreed-upon procedures 执行商定程序 Lz/{
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6.high levels of assurance 高水平保证 nB9(y4
7.compilation 编制 2:jWO_V@
8.reliability 可靠性 ;CtTdr
9.relevance 相关性 1$S`>M%a
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ">
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12. professional competence 专业胜任能力 VprrklZ
13.Senior/CPA-in-charge 项目经理 yEPkF0?
14.audit engagement letter 业务约定书 K/l*Saj
15.recurring audit 连续审计 (7 O?NS
16.the client 委托人 0F-%C>&g
17.change CPA 更换注册会计师 KBg5_+l
18.the existing CPA 现任注册会计师 #zed8I:w
19.the successor CPA 后任注册会计师 ?ZAynZ
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20.the preceding CPA前任注册会计师 cna/?V
21.issue the audit report 出具审计报告 Fzk%eHG=
22.expert 专家 h|{DIG3
23.the board of directors 董事会 IJk<1T7:(W
24.knowledge of the entity‘ s business 了解被审计单位情况 %0_}usrsk
25.assess material misstatement risks评估重大错报风险 ?'^dYQ4
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 (hi{i
27.a general knowledge of ————- 初步了解―――的情况 wv.HPmq
28.a more knowledge of—————— 进一步了解的情况 ,382O$C
29.the prior year‘s working papers 以前年度工作底稿 pmuT7*<19
30.minutes of meeting 会议纪要 *3A)s
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31.business risks 经营风险 <3fY,qw
32.appropriateness 适当性 8zrLl:{
33.accounting estimate 会计估计 J,D^fVIw
34.management representations 管理层声明 Ve[[J"ze
35.going concern assumption 持续经营假设 &Vy.)0
36.audit plan 审计计划 .H}#,pQ}l
37.significant audit areas 重点审计领域 $2>"2*,04
38.error 错误 `6\u!#
39.fraud舞弊 ?_j]w%Hz
40.modified or additional procedures 修改或追加审计程序 A(D3wctdr
41.misappropriation of assets 侵占资产 bWg!/K55
42.transactions without substance 虚假交易 V)Ze>Pp
43.unusual pressures 异常压力 4XgzNwm
44.the suspected noncompliance 涉嫌存在违法行为 >c=-uI
45.materialiy 重要性 f taa~h*
46.exceed the materiality level 超过重要性水平 jL0=a.;
47.approach the materiality level 接近重要性水平 7{Zs"d{s
48.an acceptably low level 可接受水平 i'3)5
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 :NynNu
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50.misstatements or omissions 错报或漏报 7_~_$I~g*
51.aggregate 总计 Ov@vNj&
52.subsequent events 期后事项 OV/
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53.adjust the financial statements 调整财务报表 >^GAfvW
54.perform additional audit procedures 实施追加的审计程序 giHqc7-PaX
55.audit risk 审计风险 "]}?{2i;
56.detection risk 检查风险 OjurfVw
57.inappropriate audit opinion 不适当的审计意见 qkA8q@Y4|
58.material misstatement 重大的错报 w^^8*b<
59.tolerable misstatement 可容忍错报 9cQ;h37J>
60.the acceptable level of detection risk 可接受的检查风险 jGEmf<q&u
61.assessed level of material misstatement risk 重大错报风险的评估水平 v<vaPvW
62.simall business 小规模企业 [8'^"
63.accounting system 会计系统 jE2EoQi,
64.test of control 控制测试 JOo+RA5d
65.walk-through test 穿行测试 m1DrT>oN'
66.communication 沟通 /pL'G`
67.flow chart 流程图 'iX y?l
68.reperformance of internal control 重新执行 3'!*/UnU
69.audit evidence 审计证据 tR<L9h
70.substantive procedures 实质性程序 +R',$YzD
71.assertions 认定 w"q^8"j!
72.esistence 存在 eQJyO9$G
73.occurrence 发生 %(B6eiA
74.completeness 完整性 kZ'wXtBYe
75.rights and obligations 权利和义务 oA+'9/UY
76.valuation and allocation 计价和分摊 H`nd |
77.cutoff 截止 AWDy_11Nm
78.accuracy 准确性 [tkP2%1
79.classification 分类 qT^0
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80.inspection 检查 v+W4wD
81.supervision of counting 监盘 /Zg4JQ~
82.observation 观察 +J3Y}A4W3X
83.confirmation 函证 5P[urOvV
84.computation 计算 NBD1k;
85.analytical procedures 分析程序 W?gelu]
86.vouch 核对 TTJj=KPA
87.trace 追查 XnB-1{a1
88.audit sampling 审计抽样 g^
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89.error 误差 VgO.in^q
90.expected error 预期误差 a *qc
91.population 总体 =D
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92.sampling risk 抽样风险 ,|?rt`8)Q
93.non- sampling risk 非抽样风险 22Oe~W;
94.sampling unit 抽样单位 w|:ev_c|
95.statistical sampling 统计抽样 J+=?taZ
96.tolerable error 可容忍误差 }CvhLjo
97.the risk of under reliance 信赖不足风险 [0H]L{yV
98.the risk of over reliance 信赖过度风险 ?>q5Abp[
99.the risk of incorrect rejection 误拒风险 0}q*s!
100. the risk of incorrect acceptance 误受风险 cG!dMab(
101.working trial balance 试算平衡表 ~8Ez K_c
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 CK8!7=>}^
104.cash disbursement 现金支出 V eLGxc
105.bank statement 银行对账单 ]~9YRVeC
106.bank reconciliation 银行存款余额调节表 \vgM`3
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107.balance sheet date 资产负债表日 YXDuhrs}
108.net realizable value 可变现净值 Na<);Pg
109.storeroom 仓库 i}v3MO\X
110.sale invoice 销售发票 V"8w:?
111.price list 价目表 {YEGy
112.positive confirmation request 积极式询证函 lbC9^~T+
113.negative confirmation request 消极式询证函 Z<`:xFy(
114.purchase requisition 请购单 :_pn|
115.receiving report 验收报告 X{P=2h#g
116.gross margin 毛利 Ie/dMB=t
117.manufacturing overhead 制造费用 V(0V$&qipc
118.material requisition 领料单
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119.inventory-taking 存货盘点 \I 7,1I
120.bond certificate 债券 pQk@
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121.stock certificate 股票 U<wM#l
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122.audit report 审计报告 +O@|bd\
123.entity 被审计单位 WU~L#Ih.V
124.addressee of the audit report 审计报告的收件人 Rg 5kFeS
125.unqualified opinion 无保留意见 {tUxRX
126.qualified opinion 保留意见 z7R2viR[
127.disclaimer of opinion 无法表示意见 NZZc
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128.adverse opinion 否定意见 ^AC2 zC
129 Auditors‘Report审计报告 [p_<`gU?
130 internal audit内部审计 9/dADJe0b
131 public sector audit政府审计 hx8.
账项基础审计accounting number-based audit z,(.` %h
风险导向审计方法risk-oriented audit approach mj&$+z M>