1.audit 审计 /RMtCa~
2.attestation li
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鉴证 )[J!{$&y
3.credibility 88,hza`#V
可信赖程度 `4snTM!v&
4.audit of financial statements 财务报表审计 _h5d~
5.agreed-upon procedures 执行商定程序 }/&Zo=Q$
6.high levels of assurance 高水平保证 iQ(j_i'+!I
7.compilation 编制 DbLo{mFEIj
8.reliability 可靠性 L.yM"
9.relevance 相关性 G+Z ,ic
10.professional skepticism 职业谨慎 Dy,MQIM|!
11.objectivity 客观性 utuWFAGn A
12. professional competence 专业胜任能力 O/FI>RT\H
13.Senior/CPA-in-charge 项目经理 u"(NN9s
14.audit engagement letter 业务约定书 D
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15.recurring audit 连续审计 K>e-IxA);0
16.the client 委托人 u"V,/1++\
17.change CPA 更换注册会计师 S|)atJJ0G"
18.the existing CPA 现任注册会计师 6vAZLNG3
19.the successor CPA 后任注册会计师 $Wj{B@k
20.the preceding CPA前任注册会计师 gC(S(osF
21.issue the audit report 出具审计报告 d/j?.\
22.expert 专家 Uq_lT,
23.the board of directors 董事会 7yT/t1)
24.knowledge of the entity‘ s business 了解被审计单位情况 &g&,~Y/z;
25.assess material misstatement risks评估重大错报风险 "qF/7`e[
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3^%2,
27.a general knowledge of ————- 初步了解―――的情况 jT$J~MpHh
28.a more knowledge of—————— 进一步了解的情况 {*F
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29.the prior year‘s working papers 以前年度工作底稿 Qs
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30.minutes of meeting 会议纪要 mj e9i
31.business risks 经营风险 e+-#/i*
32.appropriateness 适当性 E56
33.accounting estimate 会计估计 J^yqu{
34.management representations 管理层声明 .=Oww
35.going concern assumption 持续经营假设 b way+lh
36.audit plan 审计计划 yP# Y:s
37.significant audit areas 重点审计领域 (wq8[1Wzup
38.error 错误 hBnUpYec
39.fraud舞弊 r>ed/<_>m;
40.modified or additional procedures 修改或追加审计程序 jY%.t)>)
41.misappropriation of assets 侵占资产 \ui'~n_t]
42.transactions without substance 虚假交易 0Zwx3[bq6K
43.unusual pressures 异常压力 >I5Wf/
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44.the suspected noncompliance 涉嫌存在违法行为 ]tT=j
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45.materialiy 重要性 {g1"{
46.exceed the materiality level 超过重要性水平 G!sfp}qW
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 M^Z=~5
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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 t?-a JU
50.misstatements or omissions 错报或漏报 !`H{jwH
51.aggregate 总计
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52.subsequent events 期后事项 ],0I`!\
53.adjust the financial statements 调整财务报表 OYt_i'Q
54.perform additional audit procedures 实施追加的审计程序 !9NF@e'&!
55.audit risk 审计风险 Q&{C%j~N
56.detection risk 检查风险 ejyx[CF
57.inappropriate audit opinion 不适当的审计意见 _[z)%`kay
58.material misstatement 重大的错报 `.O$RwC&7B
59.tolerable misstatement 可容忍错报 X9|*`h <
60.the acceptable level of detection risk 可接受的检查风险 X41Qkf{
61.assessed level of material misstatement risk 重大错报风险的评估水平 us?q^>u
62.simall business 小规模企业 = FV12(U
63.accounting system 会计系统 2;"vF9WMm
64.test of control 控制测试 PVF:p7
65.walk-through test 穿行测试 WvT H+
66.communication 沟通 Xw'sh#i2
67.flow chart 流程图 N atC}k
68.reperformance of internal control 重新执行 H
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69.audit evidence 审计证据 v{|y,h&]a
70.substantive procedures 实质性程序 WO9vOS>
71.assertions 认定 q?mpvpLG
72.esistence 存在 #tHYCSr]
73.occurrence 发生 u;H^4}
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74.completeness 完整性 =>c0NT
75.rights and obligations 权利和义务 Z7pX%nj_
76.valuation and allocation 计价和分摊 U4-RI]Cpf
77.cutoff 截止 @0PWbs$
78.accuracy 准确性 $mKExW
79.classification 分类
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80.inspection 检查 qS! Lt3+
81.supervision of counting 监盘 Uaux0W
82.observation 观察
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83.confirmation 函证 =|Qxv`S1
84.computation 计算 xg,
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85.analytical procedures 分析程序 Q`'cxx
86.vouch 核对 $rk=#;6]v;
87.trace 追查 bcwb'D\a
88.audit sampling 审计抽样 r vq{Dfo=
89.error 误差 ,7s+-sRG
90.expected error 预期误差 zj2y=A|Y
91.population 总体 PPV T2;9
92.sampling risk 抽样风险 l
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93.non- sampling risk 非抽样风险 $PRd'Y
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94.sampling unit 抽样单位 cy!P!t,@
95.statistical sampling 统计抽样 ~a2|W|?
96.tolerable error 可容忍误差 -a>CF^tH
97.the risk of under reliance 信赖不足风险 h(AL\9{=}
98.the risk of over reliance 信赖过度风险 w/ZP.B
99.the risk of incorrect rejection 误拒风险 %7`eT^
100. the risk of incorrect acceptance 误受风险 {`*Fu/Upb
101.working trial balance 试算平衡表 $v2t6wS,"
102.index and cross-referencing 索引和交叉索引 MtPdpm6\
103.cash receipt 现金收入 P(I%9
104.cash disbursement 现金支出 ! jApV
105.bank statement 银行对账单 EX!`Zejf
106.bank reconciliation 银行存款余额调节表 f,6V#,
107.balance sheet date 资产负债表日 4zhh**]B
108.net realizable value 可变现净值 E>-I
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109.storeroom 仓库 t+F_/_"B
110.sale invoice 销售发票 n05GM.|*s
111.price list 价目表 NpM;vO
112.positive confirmation request 积极式询证函 A =Z$H2
113.negative confirmation request 消极式询证函 ?RsPAL
114.purchase requisition 请购单 XPdqE`w=$p
115.receiving report 验收报告 x|d? '
116.gross margin 毛利 qhTVsZ:{C
117.manufacturing overhead 制造费用 xH`
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118.material requisition 领料单 /DHV-L
119.inventory-taking 存货盘点 [OOQ0c~
120.bond certificate 债券 PU%f`)
121.stock certificate 股票 >0iCQKq
122.audit report 审计报告 XefmC6X
123.entity 被审计单位 fD\Fq'29{
124.addressee of the audit report 审计报告的收件人 iT|7**+3
125.unqualified opinion 无保留意见 }.8yKj^p
126.qualified opinion 保留意见 f>Ua 7!b
127.disclaimer of opinion 无法表示意见 kzK9.
128.adverse opinion 否定意见 F/LMk8RgR
129 Auditors‘Report审计报告 0uM&F[.x@g
130 internal audit内部审计 pZ*%zt]-a
131 public sector audit政府审计 HrZX~JnTmf
账项基础审计accounting number-based audit $.w$x1
风险导向审计方法risk-oriented audit approach xj8z*fC;