1.audit 审计 sU@nc!&Y@
2.attestation pnbIiyV
鉴证 )C
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3.credibility 2L} SJUk*
可信赖程度 i-6F:\;
4.audit of financial statements 财务报表审计 <oX7P69
5.agreed-upon procedures 执行商定程序 |qmu_x\
6.high levels of assurance 高水平保证 %Cv D-![0
7.compilation 编制 D~$r\]av
8.reliability 可靠性 fvF?{k> ~}
9.relevance 相关性 ,~OwLWi-|X
10.professional skepticism 职业谨慎 LkK~%tY
11.objectivity 客观性 twlk-2yT!
12. professional competence 专业胜任能力 .b6VQCS~9
13.Senior/CPA-in-charge 项目经理 6Qy@UfB
14.audit engagement letter 业务约定书 h?;T7|^
15.recurring audit 连续审计 oze&
16.the client 委托人 yGPS`S
17.change CPA 更换注册会计师 B9H@
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18.the existing CPA 现任注册会计师 bj"J'
19.the successor CPA 后任注册会计师 ,H1
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20.the preceding CPA前任注册会计师 U2wbv Xr5-
21.issue the audit report 出具审计报告 _G.>+!"2/
22.expert 专家 <-D0u?8
23.the board of directors 董事会 Hr]h
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24.knowledge of the entity‘ s business 了解被审计单位情况 *Ie7{EhJ'
25.assess material misstatement risks评估重大错报风险 M #=]
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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 ?Vdia:
27.a general knowledge of ————- 初步了解―――的情况 o)2W`i &
28.a more knowledge of—————— 进一步了解的情况 2g>SHS@1>
29.the prior year‘s working papers 以前年度工作底稿 Oms. e
30.minutes of meeting 会议纪要 tGl;@V@Qj
31.business risks 经营风险 O2BDL1o
32.appropriateness 适当性 X6mqi;+
33.accounting estimate 会计估计 8qEVOZjV&
34.management representations 管理层声明 (3#Cl
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35.going concern assumption 持续经营假设 fmiz,$O4?
36.audit plan 审计计划 ##V5-ZG{:
37.significant audit areas 重点审计领域 `P3>S(Tgy
38.error 错误 uJ5Eka
39.fraud舞弊 E8n)}[k!0
40.modified or additional procedures 修改或追加审计程序 JZD[N Z<
41.misappropriation of assets 侵占资产 j.L-{6_s>~
42.transactions without substance 虚假交易 a8i]]1Blz
43.unusual pressures 异常压力 0 rXx RQ
44.the suspected noncompliance 涉嫌存在违法行为 U9A~9"O
45.materialiy 重要性 =UJ:t Sr
46.exceed the materiality level 超过重要性水平 X90J!
47.approach the materiality level 接近重要性水平 -:Ia^{YN
48.an acceptably low level 可接受水平 d)R:9M}v
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 j/nWb`#y
50.misstatements or omissions 错报或漏报 sh`s/JRf
51.aggregate 总计 [-;_ZFS{
52.subsequent events 期后事项 "gne_Ye.
53.adjust the financial statements 调整财务报表 ae0>
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54.perform additional audit procedures 实施追加的审计程序 &xY^OCt
55.audit risk 审计风险 D[mSmpjE6&
56.detection risk 检查风险 Y<Xz
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57.inappropriate audit opinion 不适当的审计意见 ,XIz?R>;c
58.material misstatement 重大的错报 #&m0WI1
59.tolerable misstatement 可容忍错报 nZ@&2YPlem
60.the acceptable level of detection risk 可接受的检查风险 7"w2$*4 '0
61.assessed level of material misstatement risk 重大错报风险的评估水平 $;/}?QY(
62.simall business 小规模企业 .$%Soyr?,
63.accounting system 会计系统 bBS,-vN
64.test of control 控制测试 %QKRFPYhS
65.walk-through test 穿行测试 bX*Hi#J~A
66.communication 沟通 {
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67.flow chart 流程图 V {pj~D.E
68.reperformance of internal control 重新执行 OV%Q3$15
69.audit evidence 审计证据 kWe{r5C7
70.substantive procedures 实质性程序 6C]1Q.f;
71.assertions 认定 M\Z6$<H?U
72.esistence 存在 N#Zhxu,g!
73.occurrence 发生 20iq2
74.completeness 完整性 Ircp``g
75.rights and obligations 权利和义务 oA =4=`
76.valuation and allocation 计价和分摊 KTn}w:+B\
77.cutoff 截止 <0QH<4
78.accuracy 准确性 ewfP G,S
79.classification 分类 N^pJS6cJkl
80.inspection 检查 9
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81.supervision of counting 监盘
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82.observation 观察 BvR-K\rx
83.confirmation 函证 '{J&M|<A
84.computation 计算 -Y*bSP)\
85.analytical procedures 分析程序 Gu'rUo3Do
86.vouch 核对 L. EiO({W
87.trace 追查 ~<k,#^
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88.audit sampling 审计抽样 0\:(ageY?
89.error 误差 tX@_fYb
90.expected error 预期误差 qnoNT%xazo
91.population 总体 MH{GR)ng:9
92.sampling risk 抽样风险 |R56ho5C
93.non- sampling risk 非抽样风险 K,w"_T
94.sampling unit 抽样单位 g q}I[N
95.statistical sampling 统计抽样 >j'ZPwj^
96.tolerable error 可容忍误差 LNa $
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97.the risk of under reliance 信赖不足风险 ;}1xn3THCn
98.the risk of over reliance 信赖过度风险 -,+q#
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99.the risk of incorrect rejection 误拒风险 AN24Sf'`
100. the risk of incorrect acceptance 误受风险 Y;e,Gq`
101.working trial balance 试算平衡表 &3$z4df
102.index and cross-referencing 索引和交叉索引 Z0*ljT5|
103.cash receipt 现金收入 BWM YpZom
104.cash disbursement 现金支出 {O
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105.bank statement 银行对账单 jWY$5Vq<H
106.bank reconciliation 银行存款余额调节表 Ma\Gb+>
107.balance sheet date 资产负债表日 dpFVN[\oK
108.net realizable value 可变现净值 gF0q@M y~
109.storeroom 仓库 xritonG/F
110.sale invoice 销售发票 GN0`rEh
111.price list 价目表 ~>:Z6Le@
112.positive confirmation request 积极式询证函 IR- dU<<9O
113.negative confirmation request 消极式询证函 9{$<0,?
114.purchase requisition 请购单 pFm=y#!t
115.receiving report 验收报告 DF
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116.gross margin 毛利 .-IkL|M
117.manufacturing overhead 制造费用 l6~-8d+lfN
118.material requisition 领料单 7As|Ns`
119.inventory-taking 存货盘点 OZIW_'Wm/
120.bond certificate 债券 ~j#]tElb
121.stock certificate 股票 V %_4%
122.audit report 审计报告 z)xSN;x
123.entity 被审计单位 ? B
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124.addressee of the audit report 审计报告的收件人 f_imyzP
125.unqualified opinion 无保留意见 #!$GH_
126.qualified opinion 保留意见 !TP@-
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127.disclaimer of opinion 无法表示意见 E%'~'[Q
128.adverse opinion 否定意见 Qq@G\eRo
129 Auditors‘Report审计报告 i:cXwQG}B
130 internal audit内部审计 S<L.c
131 public sector audit政府审计 DwV4o^J:l
账项基础审计accounting number-based audit <97d[/7i
风险导向审计方法risk-oriented audit approach (__yh^h:m