1.audit 审计 Xt9?7J#\T
2.attestation !XgkK k
鉴证 I_Oa<J\+
3.credibility knF *~O :y
可信赖程度 '&s:,o-p
4.audit of financial statements 财务报表审计 *gZ4Ub|O
5.agreed-upon procedures 执行商定程序 .qF@
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6.high levels of assurance 高水平保证 f@>27&'WV
7.compilation 编制 >#c]rk:
8.reliability 可靠性 DhkzVp_
9.relevance 相关性 tQ] R@i
10.professional skepticism 职业谨慎 l=bB,7gL
11.objectivity 客观性 Fc42TH
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12. professional competence 专业胜任能力 }%_x T
13.Senior/CPA-in-charge 项目经理 _.wLQL~y
14.audit engagement letter 业务约定书 O/l|\n
15.recurring audit 连续审计 9k2HP]8=[{
16.the client 委托人 mVU(u_lh
17.change CPA 更换注册会计师 ZK_
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18.the existing CPA 现任注册会计师 &|Z:8]'P
19.the successor CPA 后任注册会计师 b^^Cj(
20.the preceding CPA前任注册会计师 0.|tKetHq
21.issue the audit report 出具审计报告 v@"xEf1n[
22.expert 专家 F]SexP4:A
23.the board of directors 董事会 B 2&fvv?
24.knowledge of the entity‘ s business 了解被审计单位情况 jw#'f%*
25.assess material misstatement risks评估重大错报风险 0>Ecm#
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 hGD7/qTN
27.a general knowledge of ————- 初步了解―――的情况 n5oB#>tI0
28.a more knowledge of—————— 进一步了解的情况 gwR
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29.the prior year‘s working papers 以前年度工作底稿 a*74FVZo.;
30.minutes of meeting 会议纪要 $7M64K{
31.business risks 经营风险 "YHe]R>3s
32.appropriateness 适当性 ]?mWnEi!z
33.accounting estimate 会计估计 wdoA>a?q
34.management representations 管理层声明 I+8m1*
35.going concern assumption 持续经营假设 5GT,:0
36.audit plan 审计计划 A3yVT8
37.significant audit areas 重点审计领域 N;RZIg(x
38.error 错误 t`H^!
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39.fraud舞弊 f{WJM>$:
40.modified or additional procedures 修改或追加审计程序 u|9^tHT>
41.misappropriation of assets 侵占资产 A
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42.transactions without substance 虚假交易 <F>\Vl:
43.unusual pressures 异常压力 $fuFx8`2W
44.the suspected noncompliance 涉嫌存在违法行为 esbxx##\
45.materialiy 重要性 pg*'2AT
46.exceed the materiality level 超过重要性水平 M ~.w:~Jm
47.approach the materiality level 接近重要性水平 @wZ`;J %
48.an acceptably low level 可接受水平 h'w9=Pk~6y
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 D-A#{e _
50.misstatements or omissions 错报或漏报 8r)eiERv
51.aggregate 总计 [
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52.subsequent events 期后事项 B,|M
53.adjust the financial statements 调整财务报表 aztP`S$h
54.perform additional audit procedures 实施追加的审计程序 m->
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55.audit risk 审计风险 Vg6?a
56.detection risk 检查风险 09%q/-$
57.inappropriate audit opinion 不适当的审计意见 {Kd9}CDAZ
58.material misstatement 重大的错报 6i%LM`8GEk
59.tolerable misstatement 可容忍错报 !bT0kP$3}
60.the acceptable level of detection risk 可接受的检查风险 FbWkT4t|
61.assessed level of material misstatement risk 重大错报风险的评估水平 (Qq! u
62.simall business 小规模企业 DTn=WGm)
63.accounting system 会计系统 fZxZ):7i
64.test of control 控制测试 !
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65.walk-through test 穿行测试 X1#D
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66.communication 沟通 pRUN[[L
67.flow chart 流程图 nLQ
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68.reperformance of internal control 重新执行 #B)/d?aa'
69.audit evidence 审计证据 A{mbL2AxwC
70.substantive procedures 实质性程序 = J).(E89
71.assertions 认定 ~}z p}Pt
72.esistence 存在 zZki9P
73.occurrence 发生 qPH]DabpI
74.completeness 完整性 BAdHGwomh
75.rights and obligations 权利和义务 0MrtJNF]_O
76.valuation and allocation 计价和分摊 q,$UKg#i
77.cutoff 截止 zUIh8cAoE
78.accuracy 准确性 \TC&/'7}
79.classification 分类 W q F(
80.inspection 检查 ;&;coH8`
81.supervision of counting 监盘 QVn!60[lj
82.observation 观察 5j{o0&=_$
83.confirmation 函证 a%*W^R9Ls
84.computation 计算 NVeb,Pf
85.analytical procedures 分析程序 I)_072^O
86.vouch 核对 mL18FR N
87.trace 追查 h_*=_ 2|}
88.audit sampling 审计抽样 i
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89.error 误差 G/2@
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90.expected error 预期误差 DtXXfp@;
91.population 总体 w v9s{I{P
92.sampling risk 抽样风险 .y+>-[j?B
93.non- sampling risk 非抽样风险 A}OV>y M
94.sampling unit 抽样单位 J U}XSb
95.statistical sampling 统计抽样 D#W{:_f
96.tolerable error 可容忍误差 <)?H98S
97.the risk of under reliance 信赖不足风险 E
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98.the risk of over reliance 信赖过度风险 q|=tt(}G
99.the risk of incorrect rejection 误拒风险 6"-LGK:
100. the risk of incorrect acceptance 误受风险 x #BUIi
101.working trial balance 试算平衡表 nHNMoA
102.index and cross-referencing 索引和交叉索引 P]]
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103.cash receipt 现金收入 |KplbU0iC
104.cash disbursement 现金支出 uC 5mxZ
105.bank statement 银行对账单 `$G7Ia_ $]
106.bank reconciliation 银行存款余额调节表 +g7Iu! cA
107.balance sheet date 资产负债表日 j)'V_@
108.net realizable value 可变现净值 j05ahquI
109.storeroom 仓库 j3Cp o
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110.sale invoice 销售发票 i
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111.price list 价目表 }Jh!B|
112.positive confirmation request 积极式询证函 /uW6P3M
113.negative confirmation request 消极式询证函 hk}M'
114.purchase requisition 请购单 >(`|oD`,Y
115.receiving report 验收报告 ]bhzB
116.gross margin 毛利 Fl(+c0|kT
117.manufacturing overhead 制造费用 [-s0'z
118.material requisition 领料单 e`<=&w
119.inventory-taking 存货盘点 ?u'JhZ
120.bond certificate 债券
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121.stock certificate 股票 .fUqsq
122.audit report 审计报告 [~f%z(vI
123.entity 被审计单位 ZKAIG=l&!
124.addressee of the audit report 审计报告的收件人 $ hg
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125.unqualified opinion 无保留意见 0N_Ma')i
126.qualified opinion 保留意见 TnPd pynP
127.disclaimer of opinion 无法表示意见 Ds&)0Iwf
128.adverse opinion 否定意见 YPf&y"E&H
129 Auditors‘Report审计报告 kS/Zb3
130 internal audit内部审计 J@(*(oQb
131 public sector audit政府审计 Gv?3}8Wp
账项基础审计accounting number-based audit qNC.|R
风险导向审计方法risk-oriented audit approach 67/hhO