1.audit 审计 4ji'6JHPg
2.attestation 3,{;wJ
Z
鉴证 [nX{sM%
3.credibility =,i?8Fuz
可信赖程度 PJe\PGh
4.audit of financial statements 财务报表审计 ^h#A7 g
5.agreed-upon procedures 执行商定程序 cIkA ~F
6.high levels of assurance 高水平保证 #BS!J&a
7.compilation 编制 ;A*sub
8.reliability 可靠性 W~i0.rg|>
9.relevance 相关性 6& hiW]Adm
10.professional skepticism 职业谨慎 ~7Nqwwx
11.objectivity 客观性 B>z^W+Unyn
12. professional competence 专业胜任能力 Do^yer~
13.Senior/CPA-in-charge 项目经理 gh"_,ZhZt
14.audit engagement letter 业务约定书 m9jjKu]|
15.recurring audit 连续审计 <Nc9F['
16.the client 委托人 W=|'&UU Ul
17.change CPA 更换注册会计师 99]s/KD2yb
18.the existing CPA 现任注册会计师 /BF7N3
19.the successor CPA 后任注册会计师 4j i#Q
20.the preceding CPA前任注册会计师 2"P1I
21.issue the audit report 出具审计报告 ?V_v=X%w
22.expert 专家 $[J\sokpY
23.the board of directors 董事会 d)XT> &
24.knowledge of the entity‘ s business 了解被审计单位情况 KK-+vq
25.assess material misstatement risks评估重大错报风险 <8Z
%'C6d
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y] Cx[
27.a general knowledge of ————- 初步了解―――的情况 BCd0X. m(
28.a more knowledge of—————— 进一步了解的情况 ?o/p}6
29.the prior year‘s working papers 以前年度工作底稿 gq~`!tW'
30.minutes of meeting 会议纪要 c]z^(:_>
31.business risks 经营风险 ,pk
zNe`F
32.appropriateness 适当性 \S~<C[P
33.accounting estimate 会计估计 xcJvXp
34.management representations 管理层声明 @OHNz!Lj:d
35.going concern assumption 持续经营假设 q zo)\,
36.audit plan 审计计划 (.{. "
37.significant audit areas 重点审计领域 SxC(:k2b;
38.error 错误 wc~ 9zh
39.fraud舞弊 fKua om9
40.modified or additional procedures 修改或追加审计程序 <!|=_W6
41.misappropriation of assets 侵占资产 Tm~jYgJ
42.transactions without substance 虚假交易 ~IQjQz?
43.unusual pressures 异常压力 =aehhs>
44.the suspected noncompliance 涉嫌存在违法行为 >S?7-2X
45.materialiy 重要性
Ox'KC
46.exceed the materiality level 超过重要性水平 >4#\ U!
47.approach the materiality level 接近重要性水平 C{ Z*5)
48.an acceptably low level 可接受水平 mj9]M?]
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 x}reeqn
50.misstatements or omissions 错报或漏报 Vr&v:8:wb
51.aggregate 总计 H@k$sZ.
52.subsequent events 期后事项 A+3=OBpkW0
53.adjust the financial statements 调整财务报表 x_H"<-By
54.perform additional audit procedures 实施追加的审计程序 xz,M>Ua
55.audit risk 审计风险 Me;Nn$'%
56.detection risk 检查风险 Ew9MWlk
57.inappropriate audit opinion 不适当的审计意见 i l%9j
58.material misstatement 重大的错报 v\kd78,
59.tolerable misstatement 可容忍错报 0E&XD&D
60.the acceptable level of detection risk 可接受的检查风险 er !+QD,EM
61.assessed level of material misstatement risk 重大错报风险的评估水平 Pp|pH|(n ,
62.simall business 小规模企业 fAvB!e
63.accounting system 会计系统 gti=GmL(L
64.test of control 控制测试 |e3YTLsI
65.walk-through test 穿行测试 8[8U49V9(
66.communication 沟通 \z2d=E
67.flow chart 流程图 9AQ2FD
68.reperformance of internal control 重新执行 mOYXd,xd
69.audit evidence 审计证据 c;R.rV<
70.substantive procedures 实质性程序 =E8Kacu%
71.assertions 认定 H329P*
P
72.esistence 存在 %,) Xi
73.occurrence 发生 P$G|o|h
74.completeness 完整性 s|"4!{I
t
75.rights and obligations 权利和义务 ]6HnK%
76.valuation and allocation 计价和分摊 @gJPMgF$F
77.cutoff 截止 Ob-k`@_|
78.accuracy 准确性 wtGb3D"am
79.classification 分类 @{8805Dp
80.inspection 检查 It^_?oiK
81.supervision of counting 监盘 }HZ'i;~r|9
82.observation 观察 aK9zw
83.confirmation 函证
2f -Or/v
84.computation 计算
.O.fD
85.analytical procedures 分析程序 9,
792b
86.vouch 核对 8L(KdDY
87.trace 追查 t]pJt
88.audit sampling 审计抽样 hzX&BI
89.error 误差 mHC36ba
90.expected error 预期误差 \N
g[lN
91.population 总体 TUVqQ\oF:
92.sampling risk 抽样风险 ,
u>K##X\
93.non- sampling risk 非抽样风险 k8"[)lDc.
94.sampling unit 抽样单位 OB~74}3;
95.statistical sampling 统计抽样 ymyk.#Z<%
96.tolerable error 可容忍误差 ]5J*UZ}
97.the risk of under reliance 信赖不足风险 Z?'){\
$*
98.the risk of over reliance 信赖过度风险 GP}+c8|2
99.the risk of incorrect rejection 误拒风险 QgX[?2
100. the risk of incorrect acceptance 误受风险 g/soop\:
101.working trial balance 试算平衡表 w9a6F
102.index and cross-referencing 索引和交叉索引 -3:x(^|:K
103.cash receipt 现金收入 YyR~pT#ffT
104.cash disbursement 现金支出 Aaix?
|XN
105.bank statement 银行对账单 %|3UWN
106.bank reconciliation 银行存款余额调节表 x68s$H
107.balance sheet date 资产负债表日 zX/9^+p:
108.net realizable value 可变现净值 eM`"$xc
Oe
109.storeroom 仓库 pG:)u
cj
110.sale invoice 销售发票 SYTzJK@vZJ
111.price list 价目表 L"!BN/i_
112.positive confirmation request 积极式询证函 LHP?!rO0
113.negative confirmation request 消极式询证函 h9J
114.purchase requisition 请购单 aG\B?pn-
115.receiving report 验收报告 pF"ID
C
116.gross margin 毛利 *,DBRJ_*7
117.manufacturing overhead 制造费用 <$
Ar*<,6
118.material requisition 领料单 U=bZy,FT$
119.inventory-taking 存货盘点 YEqWTB|w
120.bond certificate 债券 yS-owtVCGF
121.stock certificate 股票 n_*k
e
122.audit report 审计报告 #65Uei|F`+
123.entity 被审计单位 =>6'{32W_
124.addressee of the audit report 审计报告的收件人 !P0Oq)q
125.unqualified opinion 无保留意见 C zvi':
126.qualified opinion 保留意见 "GofQ5,|
127.disclaimer of opinion 无法表示意见 %fz!'C_4
128.adverse opinion 否定意见 hw&R.F
129 Auditors‘Report审计报告 izi=`;=D^
130 internal audit内部审计 ),)]gw71QW
131 public sector audit政府审计 oFV>b
账项基础审计accounting number-based audit up7]Yy;o=
风险导向审计方法risk-oriented audit approach zW^@\kB0D