1.audit 审计 8uD8or
2.attestation _gis+f/8h
鉴证 [J(@$Q
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3.credibility g9RzzE!
可信赖程度 sqgD?:@J
4.audit of financial statements 财务报表审计 RI7qsm6RN
5.agreed-upon procedures 执行商定程序 nI((ki}v
6.high levels of assurance 高水平保证 e<&_tx
7.compilation 编制 _:/Cl9~
8.reliability 可靠性 AycA:<
9.relevance 相关性 vY8WqG]
10.professional skepticism 职业谨慎 eA;j/&qH
11.objectivity 客观性 x0N-[//YV
12. professional competence 专业胜任能力 E,"b
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13.Senior/CPA-in-charge 项目经理 ^^20vwq
14.audit engagement letter 业务约定书 %`t]FV^#
15.recurring audit 连续审计 >"2\D|-/
16.the client 委托人 5x93+DkO\
17.change CPA 更换注册会计师 D~[N_
18.the existing CPA 现任注册会计师 QH~8
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19.the successor CPA 后任注册会计师 GFSlYG
20.the preceding CPA前任注册会计师 \rB/83[;u
21.issue the audit report 出具审计报告 4DG 9`5.
22.expert 专家 0`aHwt/F
23.the board of directors 董事会 81%qM7v9H
24.knowledge of the entity‘ s business 了解被审计单位情况 _"FbjQ"
25.assess material misstatement risks评估重大错报风险 MZ >0K
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 dT*f-W
27.a general knowledge of ————- 初步了解―――的情况 js%4;
28.a more knowledge of—————— 进一步了解的情况 $Sc08ro
29.the prior year‘s working papers 以前年度工作底稿 +3~Gc<OO
30.minutes of meeting 会议纪要 =PeW$q+
31.business risks 经营风险 ,_e/a
32.appropriateness 适当性 o{YW
33.accounting estimate 会计估计 ,& \&::R
34.management representations 管理层声明 ]e#,\})Br
35.going concern assumption 持续经营假设 m,kvEQ3
36.audit plan 审计计划 8H$@Xts
37.significant audit areas 重点审计领域 N`L'
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38.error 错误 sk%:Sp
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 @hz0:ezg:
41.misappropriation of assets 侵占资产 q^T&A[hMPx
42.transactions without substance 虚假交易 OmoplJ+
43.unusual pressures 异常压力 ,&O:/|c E
44.the suspected noncompliance 涉嫌存在违法行为 ?()E5 4y
45.materialiy 重要性 H8=vQy
46.exceed the materiality level 超过重要性水平 <W^XSk
47.approach the materiality level 接近重要性水平 `,8R~-GPD
48.an acceptably low level 可接受水平 S{`!9Pii
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 D{Jc+Q$
50.misstatements or omissions 错报或漏报 }y-AoG
51.aggregate 总计 >k&lGF<nl
52.subsequent events 期后事项 qNuv?.7
53.adjust the financial statements 调整财务报表 A<*tn?M]
54.perform additional audit procedures 实施追加的审计程序 JVIcNK)
55.audit risk 审计风险 "cz]bCr8
56.detection risk 检查风险 6{FS/+
57.inappropriate audit opinion 不适当的审计意见 5G42vTDzS4
58.material misstatement 重大的错报 G+\~rl
59.tolerable misstatement 可容忍错报 r)Mx.`d!
60.the acceptable level of detection risk 可接受的检查风险 5D02%U2N)G
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 <}x|@u
63.accounting system 会计系统 6r-<XNv)0
64.test of control 控制测试 @Tm0T7C
65.walk-through test 穿行测试 KH 6n3 \=
66.communication 沟通 [b)K@Ha
67.flow chart 流程图 ?6l,
68.reperformance of internal control 重新执行 )uv$tnP*
69.audit evidence 审计证据 ,a?\i
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70.substantive procedures 实质性程序 ss M9t
71.assertions 认定 F" #3
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72.esistence 存在 OHa{!SaL
73.occurrence 发生 fU){]YP
74.completeness 完整性 oT5rX
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75.rights and obligations 权利和义务 vng8{Mx90*
76.valuation and allocation 计价和分摊 4 *2>R8SX~
77.cutoff 截止 `'k's]Y
78.accuracy 准确性 x.4)p6
79.classification 分类 u3?Pp[tM<
80.inspection 检查 B#V4
81.supervision of counting 监盘 }?ac<> u&
82.observation 观察 PTV`=vtj
83.confirmation 函证 .qU%SmQ^
84.computation 计算 q'8@
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85.analytical procedures 分析程序 %w|3:
86.vouch 核对 NB6h/0*v
87.trace 追查 tZ{q\+h
88.audit sampling 审计抽样
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89.error 误差 BKlc{=
90.expected error 预期误差 }mS0{rxD4
91.population 总体 Jtk.v49Ad>
92.sampling risk 抽样风险 gSo(PW)
93.non- sampling risk 非抽样风险 p-03V"^&
94.sampling unit 抽样单位 kGTc~p(
95.statistical sampling 统计抽样 Q8/0Cb/
96.tolerable error 可容忍误差 k~EPVJh"
97.the risk of under reliance 信赖不足风险 R"kE5:
98.the risk of over reliance 信赖过度风险 j!8+|eAkk
99.the risk of incorrect rejection 误拒风险 s$y#Ufz
100. the risk of incorrect acceptance 误受风险 !iz vY
101.working trial balance 试算平衡表 L"^366M!
102.index and cross-referencing 索引和交叉索引 hy`)]>9z~
103.cash receipt 现金收入 kx#L<
104.cash disbursement 现金支出 aiX;D/t?
105.bank statement 银行对账单 F>-@LOqHy
106.bank reconciliation 银行存款余额调节表 2B?i2[a,
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 &^D@(m7>{K
109.storeroom 仓库 Ol5xyj
110.sale invoice 销售发票 5nIlG
111.price list 价目表 u4^"E+y^S
112.positive confirmation request 积极式询证函 ZJ}LnPr
113.negative confirmation request 消极式询证函 U\GZ
114.purchase requisition 请购单 ^{+:w:g
115.receiving report 验收报告 =Bqa<Js
116.gross margin 毛利 zMqEMx9
117.manufacturing overhead 制造费用 aZCT|M1
118.material requisition 领料单 M[N.H9
119.inventory-taking 存货盘点 :Ty*i
120.bond certificate 债券 KcF+!
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121.stock certificate 股票 .E8p-R5)V>
122.audit report 审计报告 TK?+O}v-]!
123.entity 被审计单位 cQ ;
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124.addressee of the audit report 审计报告的收件人 /g7?,/vnZ
125.unqualified opinion 无保留意见 3kQ8*S
126.qualified opinion 保留意见 H 1X]tw.
127.disclaimer of opinion 无法表示意见 ,ST.pu8N.
128.adverse opinion 否定意见 {hP&P
129 Auditors‘Report审计报告 S&)
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130 internal audit内部审计 +7OT`e
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131 public sector audit政府审计 xVX||rrh
账项基础审计accounting number-based audit u`2k6.-
风险导向审计方法risk-oriented audit approach &bgi0)>