1.audit 审计 v74&BL]a
2.attestation IdxzE_@
鉴证 pFz`}?c0
3.credibility BDZ?Ez\Sg
可信赖程度 ;IM}|2zuN
4.audit of financial statements 财务报表审计 bK-N:8Z
5.agreed-upon procedures 执行商定程序 i(+p0:< 0
6.high levels of assurance 高水平保证 _t}WsEQ+P
7.compilation 编制 rk)`\=No
8.reliability 可靠性 ~.lPEA %%
9.relevance 相关性 Lq!>kT<]!
10.professional skepticism 职业谨慎 HiJE}V;Vq
11.objectivity 客观性 )sQ*Rd@t[8
12. professional competence 专业胜任能力 *G9V'9
13.Senior/CPA-in-charge 项目经理 _8agtQ:<
14.audit engagement letter 业务约定书 U|j`e5)
15.recurring audit 连续审计 mU9kVx1+
16.the client 委托人 W'u>#
17.change CPA 更换注册会计师 MR.'t9m2L
18.the existing CPA 现任注册会计师 *siFj
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19.the successor CPA 后任注册会计师 yJe>JK~)
20.the preceding CPA前任注册会计师 `n?DU;,
21.issue the audit report 出具审计报告 1 I",L&S1
22.expert 专家 L\z~uo3:
23.the board of directors 董事会 ',5ky{
24.knowledge of the entity‘ s business 了解被审计单位情况 ^D-/`d
25.assess material misstatement risks评估重大错报风险 (0kK_k'T
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 6/dI6C!
27.a general knowledge of ————- 初步了解―――的情况 DkAAV9*
28.a more knowledge of—————— 进一步了解的情况 @49S`
29.the prior year‘s working papers 以前年度工作底稿 Hl
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30.minutes of meeting 会议纪要 i8HTzv"J
31.business risks 经营风险 0}dpK $.
32.appropriateness 适当性 P J[`|
33.accounting estimate 会计估计 Z>#
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34.management representations 管理层声明 hqkz^!rp
35.going concern assumption 持续经营假设 m/EFHS49
36.audit plan 审计计划 l0i^uMS
37.significant audit areas 重点审计领域 pIKP
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38.error 错误 F`]2O:[
39.fraud舞弊 `&6dnSC},P
40.modified or additional procedures 修改或追加审计程序 .y:U&Rw4
41.misappropriation of assets 侵占资产 x`)&J
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42.transactions without substance 虚假交易 "|KP'<8%
43.unusual pressures 异常压力 v
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44.the suspected noncompliance 涉嫌存在违法行为 Uq`'}Vo
45.materialiy 重要性 g_COp"!~9
46.exceed the materiality level 超过重要性水平 *%@h(js
47.approach the materiality level 接近重要性水平 i&GH/y
48.an acceptably low level 可接受水平 Jo23P.#<
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ."y1_dDql
50.misstatements or omissions 错报或漏报 v0jgki4t
51.aggregate 总计 *<ewS8f*6
52.subsequent events 期后事项 q;)JISf.
53.adjust the financial statements 调整财务报表 U}j0D2
54.perform additional audit procedures 实施追加的审计程序 Nf1-!u7
55.audit risk 审计风险 TT3|/zwn
56.detection risk 检查风险 85xR2 <:
57.inappropriate audit opinion 不适当的审计意见 _b;{_g
58.material misstatement 重大的错报 /FEVmH?
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 Q^txVUL
61.assessed level of material misstatement risk 重大错报风险的评估水平 m$T-s|SY
62.simall business 小规模企业 l"]}Ts#
63.accounting system 会计系统 t |A-9^t'!
64.test of control 控制测试 %;YHt=(1*X
65.walk-through test 穿行测试 Czu\RXJR
66.communication 沟通
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67.flow chart 流程图 @@%.t|=
68.reperformance of internal control 重新执行 {o`]I>gb
69.audit evidence 审计证据 e(=w(;84
70.substantive procedures 实质性程序 [-oc>;`=l
71.assertions 认定 (mt k 4
72.esistence 存在 )gy!GK
73.occurrence 发生 8X)Y^uGGZ
74.completeness 完整性 \7'{g@C(
75.rights and obligations 权利和义务 t"/q]G5
76.valuation and allocation 计价和分摊 ]1pIj
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77.cutoff 截止 |64~K\X
78.accuracy 准确性 W#WV fr
79.classification 分类 .gOL1`b*
80.inspection 检查 UH/\
81.supervision of counting 监盘 K1!j fp
82.observation 观察 dQR-H7U
83.confirmation 函证 ThbGQ"/
84.computation 计算 )+t0:GwP`:
85.analytical procedures 分析程序 2u*KM`fa`
86.vouch 核对 A#'8X w|
87.trace 追查
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88.audit sampling 审计抽样 M, mvys$
89.error 误差 ly3\e_z:G
90.expected error 预期误差 qE3UO<FA
91.population 总体 O
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92.sampling risk 抽样风险 a8Nh=^Py
93.non- sampling risk 非抽样风险 O2dW6bt
94.sampling unit 抽样单位 t"'7m^j
95.statistical sampling 统计抽样 e|WJQd4+S
96.tolerable error 可容忍误差 i|*)I:SHU
97.the risk of under reliance 信赖不足风险 gz#i.-
98.the risk of over reliance 信赖过度风险 `W/>XZl+t
99.the risk of incorrect rejection 误拒风险 }"!I[Ek> y
100. the risk of incorrect acceptance 误受风险 6- B|Y3)B
101.working trial balance 试算平衡表 5 -RsnF
102.index and cross-referencing 索引和交叉索引 <.izVD4/Gg
103.cash receipt 现金收入 XtSkh] #z!
104.cash disbursement 现金支出 !.(P~j][
105.bank statement 银行对账单 K':;%~I
106.bank reconciliation 银行存款余额调节表 {w^+\]tC
107.balance sheet date 资产负债表日 bsA-2*Q+
108.net realizable value 可变现净值 en*GM}<V
109.storeroom 仓库 :; fHDU|
110.sale invoice 销售发票 0-
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111.price list 价目表 } .y
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112.positive confirmation request 积极式询证函 K\6u9BYG
113.negative confirmation request 消极式询证函 @Y<bwv
114.purchase requisition 请购单 ^qQZT]
115.receiving report 验收报告 KP5C}ZK+s
116.gross margin 毛利 k:F9. j%*
117.manufacturing overhead 制造费用 E3gh?6
118.material requisition 领料单 ^pF&`2eD
119.inventory-taking 存货盘点 O%KsD[W;
120.bond certificate 债券 kbMWGB%;
121.stock certificate 股票 P0j8- I
122.audit report 审计报告 'yG4
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123.entity 被审计单位 };jN\x?&q
124.addressee of the audit report 审计报告的收件人 ={d>iB yq
125.unqualified opinion 无保留意见 .|b$NM
126.qualified opinion 保留意见 K<Iv:5-2
127.disclaimer of opinion 无法表示意见 v)t:|Q{I
128.adverse opinion 否定意见 RA'M8:$
129 Auditors‘Report审计报告 Q&=w_Wc
130 internal audit内部审计 [b>Fn%y
131 public sector audit政府审计 ^c4@(]v'G
账项基础审计accounting number-based audit @l jA
风险导向审计方法risk-oriented audit approach ?+W9az]+