1.audit 审计 3D2E?$dX
2.attestation B>2tZZko
鉴证 {~F4WjHJp
3.credibility 5=f|7yl
可信赖程度 ,v{rCxFtvU
4.audit of financial statements 财务报表审计 SLh(9%S;
5.agreed-upon procedures 执行商定程序 #FNcF>3>
6.high levels of assurance 高水平保证 ?]*^xL;x?
7.compilation 编制 lBaR
8.reliability 可靠性 )a-Du$kd
9.relevance 相关性 92 [;Y
10.professional skepticism 职业谨慎 1R,:
11.objectivity 客观性 -?0qf,W.
12. professional competence 专业胜任能力 (;q;E\Ejq
13.Senior/CPA-in-charge 项目经理 ;72T|e
14.audit engagement letter 业务约定书 7x@A%2J
15.recurring audit 连续审计 <WcR,d
16.the client 委托人 B&@?*^.
17.change CPA 更换注册会计师 nVi[
18.the existing CPA 现任注册会计师 R00eisd
19.the successor CPA 后任注册会计师 l g-X:Z
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20.the preceding CPA前任注册会计师 )gMG#>up@
21.issue the audit report 出具审计报告 !1ED~3/X
22.expert 专家 cZ|\.0-
23.the board of directors 董事会 u,UmrR
24.knowledge of the entity‘ s business 了解被审计单位情况 S
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25.assess material misstatement risks评估重大错报风险 #Y4=J
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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 T3^GC X|!@
27.a general knowledge of ————- 初步了解―――的情况 :AE&Ny4
28.a more knowledge of—————— 进一步了解的情况 Iu <?&9t
29.the prior year‘s working papers 以前年度工作底稿 A -b
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30.minutes of meeting 会议纪要 MgY0q?.S=
31.business risks 经营风险 w'm;82V:P-
32.appropriateness 适当性 8p: j&F
33.accounting estimate 会计估计 o}$EG
34.management representations 管理层声明 D}mjN=Y
35.going concern assumption 持续经营假设 =W"F[fD
36.audit plan 审计计划 RS^lKJ1 U
37.significant audit areas 重点审计领域 7:2WgLo
38.error 错误 ^3UGV*Ypk
39.fraud舞弊 ?W)A
40.modified or additional procedures 修改或追加审计程序 m8o(J\]
41.misappropriation of assets 侵占资产 %;rHrDP(>
42.transactions without substance 虚假交易 smnSDS
43.unusual pressures 异常压力 /@,j232
44.the suspected noncompliance 涉嫌存在违法行为 {o>j6RS\
45.materialiy 重要性 LS917ci-
46.exceed the materiality level 超过重要性水平 8/=L2fNN[
47.approach the materiality level 接近重要性水平 fyByz=pl
48.an acceptably low level 可接受水平 #':fkIYe'
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 SF>c\eTtx
50.misstatements or omissions 错报或漏报 fP(d8xTx2y
51.aggregate 总计 9;B0Mq
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52.subsequent events 期后事项 3 yB!M
53.adjust the financial statements 调整财务报表 {\:{[{qF
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 ;
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56.detection risk 检查风险 !K'}K>iT
57.inappropriate audit opinion 不适当的审计意见 o}* hY"&
58.material misstatement 重大的错报 '7iSp=
59.tolerable misstatement 可容忍错报 %|^fi8!:|
60.the acceptable level of detection risk 可接受的检查风险 c1E'$
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61.assessed level of material misstatement risk 重大错报风险的评估水平 U15H@h
62.simall business 小规模企业 Yo|,]X>/
63.accounting system 会计系统 FW21 U<
64.test of control 控制测试 LILQ\I<<
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65.walk-through test 穿行测试 `0Oh_8"
66.communication 沟通 vy\RcP
67.flow chart 流程图 z{o'
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68.reperformance of internal control 重新执行 A}3=561F?5
69.audit evidence 审计证据 R
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70.substantive procedures 实质性程序 ,uSQNre\j
71.assertions 认定 ]% IT|/;9Y
72.esistence 存在 UOxkO
73.occurrence 发生 ''0fF_P
74.completeness 完整性 u[Df
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75.rights and obligations 权利和义务 {/
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76.valuation and allocation 计价和分摊 Ht&:-F+dm
77.cutoff 截止 % a@>_
78.accuracy 准确性 V 7Ek-2M
79.classification 分类 }x07^4$j
80.inspection 检查 K*X_FJ
81.supervision of counting 监盘 M!REygyx
82.observation 观察 v5QqS8u_C
83.confirmation 函证 K>DRJz
84.computation 计算 +P
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85.analytical procedures 分析程序 <w)r`D6
86.vouch 核对 9Ru8~R/\
87.trace 追查 N<IT w/@^
88.audit sampling 审计抽样 fvdU`*|n)
89.error 误差 i5CK*"$Q
90.expected error 预期误差 &i$ldR
91.population 总体 VCD:3U
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92.sampling risk 抽样风险 <U!`J[n%
93.non- sampling risk 非抽样风险 /XzH?n/{R
94.sampling unit 抽样单位 Ljx(\Cm
95.statistical sampling 统计抽样 ;;:-l99
96.tolerable error 可容忍误差 k{Me[B
97.the risk of under reliance 信赖不足风险 b"#WxgaF
98.the risk of over reliance 信赖过度风险 4 Dw@r{
99.the risk of incorrect rejection 误拒风险 P8*=Ls+-F
100. the risk of incorrect acceptance 误受风险 P dhEQ}H
101.working trial balance 试算平衡表 RF%KA[Dj
102.index and cross-referencing 索引和交叉索引 |~X ;1j!
103.cash receipt 现金收入
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104.cash disbursement 现金支出 k6sI
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105.bank statement 银行对账单 ~e+\k>^eN
106.bank reconciliation 银行存款余额调节表 urMG*7i <c
107.balance sheet date 资产负债表日 \\u<S=G
108.net realizable value 可变现净值 =A!@6Nw
109.storeroom 仓库 4
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110.sale invoice 销售发票 zhpt
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111.price list 价目表 ](wvu(y\E
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 }l],.J\BGX
114.purchase requisition 请购单 Ipq"E
115.receiving report 验收报告 2IKnhBSV3
116.gross margin 毛利 Od5JG .]
117.manufacturing overhead 制造费用 =p=rg$?
118.material requisition 领料单 jO1r)hw N>
119.inventory-taking 存货盘点 FMClSeO7
120.bond certificate 债券 .7.b:Dn0
121.stock certificate 股票 &'
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122.audit report 审计报告 "F.;Dv9V[0
123.entity 被审计单位 1>E<8&2[L
124.addressee of the audit report 审计报告的收件人 c%'RR?Tl
125.unqualified opinion 无保留意见 CJJzCVj
126.qualified opinion 保留意见 z2QP)150
127.disclaimer of opinion 无法表示意见 Vc2A
128.adverse opinion 否定意见 6u7?dG'4
129 Auditors‘Report审计报告 C86J
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130 internal audit内部审计 Z
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131 public sector audit政府审计 @++.FEf
账项基础审计accounting number-based audit E~gyy]8&
风险导向审计方法risk-oriented audit approach fDvl/|62{