1.audit 审计 9+|$$)
2.attestation !t"4!3
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3.credibility #<fRE"v:Q
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4.audit of financial statements 财务报表审计 q]
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5.agreed-upon procedures 执行商定程序 wLIMv3;k
6.high levels of assurance 高水平保证 1C+13LE$U
7.compilation 编制 rSY!vkLE\
8.reliability 可靠性 l$KA)xbI
9.relevance 相关性 A`%k:@
10.professional skepticism 职业谨慎 w7L{_aom
11.objectivity 客观性
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12. professional competence 专业胜任能力 hgG9m[?K
13.Senior/CPA-in-charge 项目经理 :
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14.audit engagement letter 业务约定书 b`Zx!^
15.recurring audit 连续审计 #\{l"-
16.the client 委托人 E: 68?IJ
17.change CPA 更换注册会计师 [jQp~&nY
18.the existing CPA 现任注册会计师 q1x`Bj
19.the successor CPA 后任注册会计师 As&Sq-NWf
20.the preceding CPA前任注册会计师 u,ho7ht3(
21.issue the audit report 出具审计报告 "Fr.fhh'~
22.expert 专家 ]h`&&B qt
23.the board of directors 董事会 )MVz$h{c.]
24.knowledge of the entity‘ s business 了解被审计单位情况 u[;\y|75
25.assess material misstatement risks评估重大错报风险 DeVv4D:}@
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 J3V=
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27.a general knowledge of ————- 初步了解―――的情况 fUWG*o9
28.a more knowledge of—————— 进一步了解的情况 bW427B0
29.the prior year‘s working papers 以前年度工作底稿 P8:dU(nlW
30.minutes of meeting 会议纪要 5vQHhwO50k
31.business risks 经营风险 dl)Y'DI
32.appropriateness 适当性 Qp5VP@t
33.accounting estimate 会计估计 ktXM|#
34.management representations 管理层声明 +HpA:]#Y
35.going concern assumption 持续经营假设 K!%+0)A
36.audit plan 审计计划 QW~E&B%
37.significant audit areas 重点审计领域
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38.error 错误 /KaZHR.
39.fraud舞弊 5DU6rks%
40.modified or additional procedures 修改或追加审计程序 #P9~}JB3,
41.misappropriation of assets 侵占资产 1s&zMWC
42.transactions without substance 虚假交易 t.y2ff<[U
43.unusual pressures 异常压力 ?=msH=N<l
44.the suspected noncompliance 涉嫌存在违法行为 >h9IM$2
45.materialiy 重要性 Tk[ $5u*,
46.exceed the materiality level 超过重要性水平 !PlEO 2at
47.approach the materiality level 接近重要性水平 2
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48.an acceptably low level 可接受水平 HyQJXw?A:
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 \.{$11P#
50.misstatements or omissions 错报或漏报 D/gw .XYL
51.aggregate 总计 Wis~$"
52.subsequent events 期后事项 M<Ncb
53.adjust the financial statements 调整财务报表 B"w?;EeV.
54.perform additional audit procedures 实施追加的审计程序 i^&~?2
55.audit risk 审计风险 ~vhE|f
56.detection risk 检查风险 %\#8{g
57.inappropriate audit opinion 不适当的审计意见 u~:y\/Y6
58.material misstatement 重大的错报 y14;%aQN
59.tolerable misstatement 可容忍错报 |^I0dR/w:
60.the acceptable level of detection risk 可接受的检查风险 gs[uD5oo<
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;8&3 dm]
62.simall business 小规模企业 2zA4vZkbcw
63.accounting system 会计系统 p4rL}Jm&
64.test of control 控制测试 \:'/'^=#|
65.walk-through test 穿行测试 Rok7n1gW
66.communication 沟通 [S%_In
67.flow chart 流程图 NNR`!Pty
68.reperformance of internal control 重新执行 jOunWv|
69.audit evidence 审计证据 8'[7
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70.substantive procedures 实质性程序 ^/>(6>S^M
71.assertions 认定 i#/Jr=
72.esistence 存在 \)904W5R
73.occurrence 发生 IPKbMlV#d
74.completeness 完整性 9&2O9Nz6
75.rights and obligations 权利和义务 X7MM2V
76.valuation and allocation 计价和分摊 U$.@]F4&
77.cutoff 截止 ek\ xx
78.accuracy 准确性 LmrfN?5
79.classification 分类 y2d
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80.inspection 检查 TER=*"!
81.supervision of counting 监盘 /9*B)m"
82.observation 观察 AT3cc
83.confirmation 函证 ~
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84.computation 计算 }'V5/>m[
85.analytical procedures 分析程序 6vo;!V6
86.vouch 核对 ,4e:I.b
87.trace 追查 )[6U^j4
88.audit sampling 审计抽样 .V/Rfq
89.error 误差 A RuA<vQ
90.expected error 预期误差 GW@;}m(
91.population 总体 L#?Ek-
92.sampling risk 抽样风险 X/!o\yyT
93.non- sampling risk 非抽样风险 6 7.+
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94.sampling unit 抽样单位 8 +/rlHp
95.statistical sampling 统计抽样 [A~xy'T
96.tolerable error 可容忍误差 |bHelD|
97.the risk of under reliance 信赖不足风险 {SPq$B_VR
98.the risk of over reliance 信赖过度风险 )p0^zv{
99.the risk of incorrect rejection 误拒风险 !u[9a;Sa#
100. the risk of incorrect acceptance 误受风险 $y &E(J
101.working trial balance 试算平衡表 &X ):4
102.index and cross-referencing 索引和交叉索引 #e1>H1eU
103.cash receipt 现金收入 sN*N&XG
104.cash disbursement 现金支出 %#:{UR)E
105.bank statement 银行对账单 Jb@
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106.bank reconciliation 银行存款余额调节表 O2E/jj
107.balance sheet date 资产负债表日 3?9IJ5p
108.net realizable value 可变现净值 A]0
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109.storeroom 仓库 BWa,f8
110.sale invoice 销售发票 X6X
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111.price list 价目表 e7Z32P0ls
112.positive confirmation request 积极式询证函 Ad8n<zt|
113.negative confirmation request 消极式询证函 $E~`\o%Ev
114.purchase requisition 请购单 S(I{NL}=$
115.receiving report 验收报告 }Yzco52
116.gross margin 毛利 x%m%_2%Z
117.manufacturing overhead 制造费用 H3^},.
118.material requisition 领料单 W=><)miQ@
119.inventory-taking 存货盘点 ay
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120.bond certificate 债券 gMmaK0uhS
121.stock certificate 股票 ?
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122.audit report 审计报告 61>.vT8P
123.entity 被审计单位 _x'6]f{n
124.addressee of the audit report 审计报告的收件人 Tod&&T'UW
125.unqualified opinion 无保留意见 O)*+="Rg
126.qualified opinion 保留意见 9gDkT
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127.disclaimer of opinion 无法表示意见 2B[X,rL.pX
128.adverse opinion 否定意见 XbKYiy
129 Auditors‘Report审计报告 :D6
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130 internal audit内部审计 s}9S8@#
131 public sector audit政府审计 :Zbg9`d*
账项基础审计accounting number-based audit XB^'K2
风险导向审计方法risk-oriented audit approach z6=Z\P+