1.audit 审计 zyIza @V(
2.attestation P&qy.0
鉴证 i n[n Aa
3.credibility fs]#/* RR
可信赖程度 =YS!soO
4.audit of financial statements 财务报表审计 8Uj68Jl?
5.agreed-upon procedures 执行商定程序 FCsyKdM
6.high levels of assurance 高水平保证
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7.compilation 编制 [X0k
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8.reliability 可靠性 ^4n2
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9.relevance 相关性 ?AqrlR]5
10.professional skepticism 职业谨慎 k+W
11.objectivity 客观性 T=
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12. professional competence 专业胜任能力 WyKUvVi
13.Senior/CPA-in-charge 项目经理 `XQx$I
14.audit engagement letter 业务约定书 ~EM#Hc,
15.recurring audit 连续审计 `DU'wB
16.the client 委托人 eukX#0/^
17.change CPA 更换注册会计师 r< d?
18.the existing CPA 现任注册会计师 ` 4s#5g
19.the successor CPA 后任注册会计师 (.jO:#eE%
20.the preceding CPA前任注册会计师 842Mydom
21.issue the audit report 出具审计报告 (E2lv#[
22.expert 专家 ?M*C*/R
23.the board of directors 董事会 X m_Ub>N5
24.knowledge of the entity‘ s business 了解被审计单位情况 Yke<Wy1
25.assess material misstatement risks评估重大错报风险 e8WPV
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 *@b~f&Lx6
27.a general knowledge of ————- 初步了解―――的情况 @j)f(Zlu#
28.a more knowledge of—————— 进一步了解的情况 2c*VHIl;
29.the prior year‘s working papers 以前年度工作底稿 B1 jH.(
30.minutes of meeting 会议纪要 s+OvS9et_
31.business risks 经营风险 #R"9)vHp
32.appropriateness 适当性 BP7<^`i&
33.accounting estimate 会计估计 &;uGIk>s
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 VfJX<e=k
36.audit plan 审计计划 bUipp\[aV
37.significant audit areas 重点审计领域 bKZAJLnd
38.error 错误 _BeX7
39.fraud舞弊 Q@3ld6y
40.modified or additional procedures 修改或追加审计程序 il `C,CD
41.misappropriation of assets 侵占资产 }[hDg6i
42.transactions without substance 虚假交易 j,gM+4V^
43.unusual pressures 异常压力 b_)QBE9
44.the suspected noncompliance 涉嫌存在违法行为 S%a}ip&
45.materialiy 重要性 %>x0*T$$
46.exceed the materiality level 超过重要性水平 z~A(IQO
47.approach the materiality level 接近重要性水平 $yR{ZFo
48.an acceptably low level 可接受水平 N8/Au=
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 R[ +]d|L
50.misstatements or omissions 错报或漏报 52q!zx E
51.aggregate 总计 ;r2b@x:<_
52.subsequent events 期后事项 &`\kb2uep
53.adjust the financial statements 调整财务报表 \sXmMc
54.perform additional audit procedures 实施追加的审计程序 *(XgUJq+
55.audit risk 审计风险 ":ws~Zep
56.detection risk 检查风险 ~k:>Xo[|O
57.inappropriate audit opinion 不适当的审计意见 sVZ}nq{
58.material misstatement 重大的错报 +$pO
59.tolerable misstatement 可容忍错报 KlSY^(kHR
60.the acceptable level of detection risk 可接受的检查风险 PHB\)/
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]>]H:NEq
62.simall business 小规模企业 F0o18k_"
63.accounting system 会计系统 hGaYQgGq
64.test of control 控制测试 f|HgLFx
65.walk-through test 穿行测试 a}+_Yo(Q
66.communication 沟通 E Zu
67.flow chart 流程图 5D q{"@E
68.reperformance of internal control 重新执行 b "AHw?5F
69.audit evidence 审计证据 ROI$;B(
70.substantive procedures 实质性程序 WY ^K7U
71.assertions 认定 RWEgUDX^/
72.esistence 存在 XQ?)
73.occurrence 发生 tI(t%~>^
74.completeness 完整性 v|hKf6
75.rights and obligations 权利和义务 =K&
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76.valuation and allocation 计价和分摊 *Sp O|*'
77.cutoff 截止 D\i8rqU/l
78.accuracy 准确性 NIcNL(]
79.classification 分类 {Ac3/UM/
80.inspection 检查 9#A{C!75(y
81.supervision of counting 监盘 QH56
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82.observation 观察 MJk:s[o
83.confirmation 函证 ?(XX
84.computation 计算 J5r
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85.analytical procedures 分析程序 {gq:sj>
86.vouch 核对 8C4@V[sm`
87.trace 追查 (>/Dw|,m
88.audit sampling 审计抽样 m:o$|7r
89.error 误差 i=+<7]Q
90.expected error 预期误差 Pp" )hFx
91.population 总体 pz z`4VS:
92.sampling risk 抽样风险 EC&1
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93.non- sampling risk 非抽样风险 "q#
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94.sampling unit 抽样单位 gcY~_'&u
95.statistical sampling 统计抽样 )I1V2k$n
96.tolerable error 可容忍误差 Wn)A/Z ^r
97.the risk of under reliance 信赖不足风险 'Y/V9;`)s
98.the risk of over reliance 信赖过度风险 P<w>1
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99.the risk of incorrect rejection 误拒风险 @C6DOB
100. the risk of incorrect acceptance 误受风险 3_['[}
101.working trial balance 试算平衡表 ]4pC\0c
102.index and cross-referencing 索引和交叉索引 9hi(P*%q
103.cash receipt 现金收入 UmHb-uk ;
104.cash disbursement 现金支出 S
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105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 w+ )GM
107.balance sheet date 资产负债表日 XwqfWd_
108.net realizable value 可变现净值 fxCPGj
109.storeroom 仓库 /t2<OU9
110.sale invoice 销售发票 U8 @*I>vA
111.price list 价目表 SOY#, Zu
112.positive confirmation request 积极式询证函 {d5ur@G1
113.negative confirmation request 消极式询证函 `rFGSq$9
114.purchase requisition 请购单 s#CEhb
115.receiving report 验收报告 E~U|v'GCd
116.gross margin 毛利 eFI9S.6
117.manufacturing overhead 制造费用 C'#)bX{
118.material requisition 领料单 VHkrPJ[
119.inventory-taking 存货盘点 C3
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120.bond certificate 债券 G?X,Y\Lp
121.stock certificate 股票 ;R>42
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122.audit report 审计报告 #pxet
123.entity 被审计单位 5 s2}nIe
124.addressee of the audit report 审计报告的收件人 krT!AfeV
125.unqualified opinion 无保留意见 P<oD*C
126.qualified opinion 保留意见 LWR&(p.%
127.disclaimer of opinion 无法表示意见 k.VOS0
128.adverse opinion 否定意见 s.Ic3ITd,
129 Auditors‘Report审计报告 M(gWd8?#
130 internal audit内部审计 iK23`@&%_
131 public sector audit政府审计 Jywz27j
账项基础审计accounting number-based audit &^<T/PiR
风险导向审计方法risk-oriented audit approach /-9+(