1.audit 审计 Rhs/3O8k
2.attestation p]TAELy
鉴证 7JH6A'&
3.credibility _V6ukd"B~
可信赖程度 C,r;VyW6BI
4.audit of financial statements 财务报表审计 k4;7<j$ir
5.agreed-upon procedures 执行商定程序 C&%_a~
6.high levels of assurance 高水平保证 ^ZcGY
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7.compilation 编制 g!|kp?
8.reliability 可靠性 8GUX{K
9.relevance 相关性 va@Lz&sAE%
10.professional skepticism 职业谨慎 ^
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11.objectivity 客观性 6bC3O4Rw
12. professional competence 专业胜任能力 n 7[V&`e_
13.Senior/CPA-in-charge 项目经理 a;+9mDXx:
14.audit engagement letter 业务约定书 d#FQc18v}k
15.recurring audit 连续审计 <]2w n
16.the client 委托人 T8$y[W-c
17.change CPA 更换注册会计师 {EQOP]
18.the existing CPA 现任注册会计师 _Fl9>C"u
19.the successor CPA 后任注册会计师 ^09,"<@k
20.the preceding CPA前任注册会计师 #X
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21.issue the audit report 出具审计报告 #\OA )`U
22.expert 专家 PJH&
23.the board of directors 董事会 7{*>agQh
24.knowledge of the entity‘ s business 了解被审计单位情况 )y$(AJx$
25.assess material misstatement risks评估重大错报风险 3s#N2X;Bc
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 wmLs/:~
27.a general knowledge of ————- 初步了解―――的情况 %h!B^{0
28.a more knowledge of—————— 进一步了解的情况 (!WD1w
29.the prior year‘s working papers 以前年度工作底稿 g($2Dk_F2
30.minutes of meeting 会议纪要 "chDg(jMZ
31.business risks 经营风险 W'TZ%K) I
32.appropriateness 适当性 kxv1Hn"`{E
33.accounting estimate 会计估计 7
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34.management representations 管理层声明 rey!{3U
35.going concern assumption 持续经营假设 j#ab_3xH
36.audit plan 审计计划 L
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37.significant audit areas 重点审计领域 tWcHb #
38.error 错误 Dlvz)
39.fraud舞弊 R6->t #n,
40.modified or additional procedures 修改或追加审计程序 tR$NRMZ.
41.misappropriation of assets 侵占资产 j8sH|{H!Nq
42.transactions without substance 虚假交易 OneY_<*a<
43.unusual pressures 异常压力 mC#>33{
44.the suspected noncompliance 涉嫌存在违法行为 ;2QP7PrSY
45.materialiy 重要性 w}L[u
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46.exceed the materiality level 超过重要性水平 es7=%!0
47.approach the materiality level 接近重要性水平 X&H"51
48.an acceptably low level 可接受水平 f/?P514h
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 Mo|2}nf
50.misstatements or omissions 错报或漏报 ~P-mC
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51.aggregate 总计 1'Dai `
52.subsequent events 期后事项 $XH^~i;
53.adjust the financial statements 调整财务报表 h<QY5=SF
54.perform additional audit procedures 实施追加的审计程序 xAm6BB
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55.audit risk 审计风险 YoFxW5by
56.detection risk 检查风险 VIf.q)_k
57.inappropriate audit opinion 不适当的审计意见 5z)~\;[ -
58.material misstatement 重大的错报 (TM,V!G+U~
59.tolerable misstatement 可容忍错报 @H8EWTZ
60.the acceptable level of detection risk 可接受的检查风险 I&5!=kR
61.assessed level of material misstatement risk 重大错报风险的评估水平 JucY[`|JV
62.simall business 小规模企业 I>$&
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63.accounting system 会计系统 aN3;`~{9
64.test of control 控制测试 j?QDR
65.walk-through test 穿行测试 #/37V2E
66.communication 沟通 |R:'\+E
67.flow chart 流程图 _yR^*}xJb
68.reperformance of internal control 重新执行 1$ {SRU7l
69.audit evidence 审计证据 Z;"vW!%d
70.substantive procedures 实质性程序 .=;
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71.assertions 认定 !;'=iNOYR
72.esistence 存在 tZo} ;|~'
73.occurrence 发生 fc>L K7M
74.completeness 完整性 G3v5KmT
75.rights and obligations 权利和义务 X@FN|Rdh
76.valuation and allocation 计价和分摊 TA~{1_l
77.cutoff 截止 FpU>^'2]
78.accuracy 准确性 7{Wny&[0
79.classification 分类 ],].zlN
80.inspection 检查 }Y4qS
81.supervision of counting 监盘 ?aMOZn?
82.observation 观察
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83.confirmation 函证 sDV Q#}a
84.computation 计算 `M6)f?|$.
85.analytical procedures 分析程序 93
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86.vouch 核对 PPsE${!
87.trace 追查 poFg1
88.audit sampling 审计抽样 apxph2yvS
89.error 误差 9N3eN
90.expected error 预期误差 &cTU
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91.population 总体 akQ7K
92.sampling risk 抽样风险 >(RkZ}z
93.non- sampling risk 非抽样风险 (7*}-Uy[C
94.sampling unit 抽样单位 U
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95.statistical sampling 统计抽样 <a+Z;>
96.tolerable error 可容忍误差 Y<8
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97.the risk of under reliance 信赖不足风险 3;Fhg!ZO
98.the risk of over reliance 信赖过度风险 :BTq!>s
99.the risk of incorrect rejection 误拒风险 e>7i_4(C
100. the risk of incorrect acceptance 误受风险 Z/J y'$x
101.working trial balance 试算平衡表 5kXYeP3:
102.index and cross-referencing 索引和交叉索引 rrv%~giU
103.cash receipt 现金收入 Wm5dk9&x
104.cash disbursement 现金支出 {l>hMxij
105.bank statement 银行对账单 Rx}Gz
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106.bank reconciliation 银行存款余额调节表 qIqM{#' ^
107.balance sheet date 资产负债表日 PUX;I0Cf
108.net realizable value 可变现净值 cN9t{.m
109.storeroom 仓库 `9.r`&T6K
110.sale invoice 销售发票 DlNX 3
111.price list 价目表 WuW^GC{7
112.positive confirmation request 积极式询证函 u
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113.negative confirmation request 消极式询证函 |zE'd!7E
114.purchase requisition 请购单 >&k-'`Nw
115.receiving report 验收报告 `@s^(hc7i
116.gross margin 毛利 f y8Uk;
117.manufacturing overhead 制造费用 TuqH*{NNy9
118.material requisition 领料单 G*v,GR
119.inventory-taking 存货盘点 Wo,?+I
120.bond certificate 债券 lb1Xsgm{
121.stock certificate 股票 1ZRT:N<-
122.audit report 审计报告 dC4'{n|7
123.entity 被审计单位 W*w3[_"sr
124.addressee of the audit report 审计报告的收件人 =mmWl9'mJ
125.unqualified opinion 无保留意见 <rS F*
126.qualified opinion 保留意见 WOf 4o
127.disclaimer of opinion 无法表示意见 C{wEzM:
128.adverse opinion 否定意见 BFW&2
129 Auditors‘Report审计报告 <b<j
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130 internal audit内部审计 BL58] P84
131 public sector audit政府审计 5E_YEBO/
账项基础审计accounting number-based audit ei5~&
风险导向审计方法risk-oriented audit approach gltBC${7wZ