1.audit 审计 M8R/a[ -A
2.attestation
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鉴证 7LB%7~{<
3.credibility *v$j n
可信赖程度 '~VF*i^4
4.audit of financial statements 财务报表审计 %~:@}C%A
5.agreed-upon procedures 执行商定程序 WfHa
6.high levels of assurance 高水平保证 LYr9a(
7.compilation 编制 6rM{r>
8.reliability 可靠性 oB(9{6@N
9.relevance 相关性 ?{P$|:ha
10.professional skepticism 职业谨慎 ;ojJXH~$}
11.objectivity 客观性 r4ljA@L
12. professional competence 专业胜任能力 A2!pbeG
13.Senior/CPA-in-charge 项目经理 Yx&d\/9
14.audit engagement letter 业务约定书 YU XxQ|
15.recurring audit 连续审计 J+TtM>
16.the client 委托人 6tGF
17.change CPA 更换注册会计师 >)HKruSW.
18.the existing CPA 现任注册会计师 T7|=
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19.the successor CPA 后任注册会计师 6n|][! f
20.the preceding CPA前任注册会计师 }~p%e2<
21.issue the audit report 出具审计报告 \E'z+0
22.expert 专家 1\)C;c,
23.the board of directors 董事会 +R7pdi
24.knowledge of the entity‘ s business 了解被审计单位情况 n5#QQk2
25.assess material misstatement risks评估重大错报风险 -q(*)N5.2
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 4aKppj
27.a general knowledge of ————- 初步了解―――的情况 jZH4]^De
28.a more knowledge of—————— 进一步了解的情况 @yj~5Gf(j
29.the prior year‘s working papers 以前年度工作底稿 j`+{FCB7
30.minutes of meeting 会议纪要 lavy?tFer
31.business risks 经营风险 $wyPGok
32.appropriateness 适当性 S|T_<FCY
33.accounting estimate 会计估计 bM2x
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34.management representations 管理层声明 <g&.U W4
35.going concern assumption 持续经营假设 q8uq%wf
36.audit plan 审计计划 Dk&(QajL
37.significant audit areas 重点审计领域 7jHrLsB
38.error 错误 =q>lP+
39.fraud舞弊 S..8,5mBH
40.modified or additional procedures 修改或追加审计程序 }
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41.misappropriation of assets 侵占资产 pWn]$HaoG
42.transactions without substance 虚假交易 Z;[xaP\S
43.unusual pressures 异常压力 j\NCoos
44.the suspected noncompliance 涉嫌存在违法行为 D2J)qCK1)
45.materialiy 重要性 7H|0.
46.exceed the materiality level 超过重要性水平 \6bvk _
47.approach the materiality level 接近重要性水平 i
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48.an acceptably low level 可接受水平 =A~5?J=
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 "Pu917_P
50.misstatements or omissions 错报或漏报 +p&zM3:9w
51.aggregate 总计 n/`!G?kvI
52.subsequent events 期后事项 DMTc{
53.adjust the financial statements 调整财务报表 O.Y|},F
54.perform additional audit procedures 实施追加的审计程序 A-d<[@d0
55.audit risk 审计风险 [XH,~JZJj
56.detection risk 检查风险 9g#
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57.inappropriate audit opinion 不适当的审计意见 JpZ_cb`<E'
58.material misstatement 重大的错报 2bG92
59.tolerable misstatement 可容忍错报 BS?i!Bm 7
60.the acceptable level of detection risk 可接受的检查风险 RCi8{~rIvS
61.assessed level of material misstatement risk 重大错报风险的评估水平 ';}:*nZ//_
62.simall business 小规模企业
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63.accounting system 会计系统 {NcJL< ;tS
64.test of control 控制测试 CEBu[TT/9
65.walk-through test 穿行测试 l8:!{I?s=
66.communication 沟通 _yF@k~
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67.flow chart 流程图 /sn
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68.reperformance of internal control 重新执行 ^6Zx-Mf\
69.audit evidence 审计证据 bSn={O"M
70.substantive procedures 实质性程序 hsJ^Au=})w
71.assertions 认定 HR?bnkv|id
72.esistence 存在 f,|;eF-Z
73.occurrence 发生 ,L<x=Dg
74.completeness 完整性 `Y+R9bd
75.rights and obligations 权利和义务 \gK'g-)}
76.valuation and allocation 计价和分摊 V|F/ynJfA
77.cutoff 截止 oB>#P-V
78.accuracy 准确性 S4c-
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79.classification 分类 LN5BU,4=
80.inspection 检查 xi4b;U j
81.supervision of counting 监盘 y |i(~
82.observation 观察 e>6W ^ )
83.confirmation 函证 9V~hz (^
84.computation 计算 BHS@wh
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85.analytical procedures 分析程序 qx9;"Ut
86.vouch 核对
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87.trace 追查 eu8a<
88.audit sampling 审计抽样 SUIu.4Mz
89.error 误差 L_|iQwU%
90.expected error 预期误差 Z0O0Q =e\Y
91.population 总体 L]Xx-S
92.sampling risk 抽样风险 k {vd1,HZ
93.non- sampling risk 非抽样风险 c6=XJvz
94.sampling unit 抽样单位 v-^<,|vm2f
95.statistical sampling 统计抽样 Ao*:$:k
96.tolerable error 可容忍误差 HRQfT>"/
97.the risk of under reliance 信赖不足风险 0v6Z4Ahpo
98.the risk of over reliance 信赖过度风险 f}KV4'n
99.the risk of incorrect rejection 误拒风险 '66nqJb*
100. the risk of incorrect acceptance 误受风险 Yt{Z+.;9OI
101.working trial balance 试算平衡表 ~|"uuA1/#O
102.index and cross-referencing 索引和交叉索引 nv7)X2jja
103.cash receipt 现金收入 h,-i\8gq
104.cash disbursement 现金支出 44t;#6p@%>
105.bank statement 银行对账单 &j/,8 Z*
106.bank reconciliation 银行存款余额调节表 <0m^b#hdG
107.balance sheet date 资产负债表日 Snn4RB<(
108.net realizable value 可变现净值 "vkM*HP
109.storeroom 仓库 %KN2iNq
110.sale invoice 销售发票 ]/3!t=La
111.price list 价目表 EP<{3fy
112.positive confirmation request 积极式询证函 ^^24a_+2
113.negative confirmation request 消极式询证函 ,1-idpnX
114.purchase requisition 请购单 8Fbt >-N<\
115.receiving report 验收报告 #6mw CA|
116.gross margin 毛利 =Lb(N61
117.manufacturing overhead 制造费用 qlg.\H:W~
118.material requisition 领料单 sFvYCRw
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119.inventory-taking 存货盘点 'PW/0k
120.bond certificate 债券 4PR&67|AH_
121.stock certificate 股票 h/y0Q~|/d
122.audit report 审计报告 M0e&GR8<z>
123.entity 被审计单位 <VQ@I
124.addressee of the audit report 审计报告的收件人 blP8"(U
125.unqualified opinion 无保留意见 a*_&[
126.qualified opinion 保留意见 uINEq{yo
127.disclaimer of opinion 无法表示意见 8/y8tMm]
128.adverse opinion 否定意见 $GQEdVSNo
129 Auditors‘Report审计报告 !Htl e %
130 internal audit内部审计 vXSA_"0t
131 public sector audit政府审计 V`i (vC(
账项基础审计accounting number-based audit .m%5Esx
风险导向审计方法risk-oriented audit approach J-G)mvkv