1.audit 审计 9go))&`PJL
2.attestation `{o$F ::(
鉴证 Sc_5FX\Yx
3.credibility `tVy_/3(9
可信赖程度 MUwxgAG`G
4.audit of financial statements 财务报表审计 (O0byu}
5.agreed-upon procedures 执行商定程序 NzlAC
6.high levels of assurance 高水平保证 v2>Z^
7.compilation 编制 :tbd,Uo
8.reliability 可靠性 c
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9.relevance 相关性 "8/dD]=f^a
10.professional skepticism 职业谨慎 A*i_|]Q
11.objectivity 客观性 ]sL45k2W
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 PGX+p+wB
14.audit engagement letter 业务约定书 CDCC1B G"
15.recurring audit 连续审计 8Q(8b@ZO,
16.the client 委托人 2w4MJ,Uw
17.change CPA 更换注册会计师 9o_-=>(
18.the existing CPA 现任注册会计师 DsQ/aG9c%
19.the successor CPA 后任注册会计师 .
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20.the preceding CPA前任注册会计师 !^v\^Fc
21.issue the audit report 出具审计报告 f#OQ (WTJE
22.expert 专家 SFp
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23.the board of directors 董事会 k
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24.knowledge of the entity‘ s business 了解被审计单位情况 `{}@@]
25.assess material misstatement risks评估重大错报风险 ( 3;`bvYH"
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of ————- 初步了解―――的情况 l &Z(K,6
28.a more knowledge of—————— 进一步了解的情况 "&-C$J5
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29.the prior year‘s working papers 以前年度工作底稿 7>,rvW:]
30.minutes of meeting 会议纪要 ny1 \4C
31.business risks 经营风险 Kz[BB@[
32.appropriateness 适当性 o,
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33.accounting estimate 会计估计 >FF1)~
34.management representations 管理层声明 mHs:t{
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35.going concern assumption 持续经营假设 GAp!nix6h
36.audit plan 审计计划 @a(oB.i
37.significant audit areas 重点审计领域 j@ v-|
38.error 错误 YoAg
39.fraud舞弊 qjL
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40.modified or additional procedures 修改或追加审计程序 sFElD
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41.misappropriation of assets 侵占资产 Euu
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 F$yeF^\g
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 h8.FX-0& =
46.exceed the materiality level 超过重要性水平 ^'W%X
47.approach the materiality level 接近重要性水平 oEIqA
48.an acceptably low level 可接受水平 $?f]ZyZr.
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 x6e +7"#~
50.misstatements or omissions 错报或漏报 =]b9X7}
51.aggregate 总计 oAz<G
52.subsequent events 期后事项 hdj%|~Fj
53.adjust the financial statements 调整财务报表 O<X
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54.perform additional audit procedures 实施追加的审计程序 .bfST.OA
55.audit risk 审计风险 VDi
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56.detection risk 检查风险 2AK}D%jfc
57.inappropriate audit opinion 不适当的审计意见 Q52bh'cuU
58.material misstatement 重大的错报 !Uy>eji}
59.tolerable misstatement 可容忍错报 f3n~{a,[
60.the acceptable level of detection risk 可接受的检查风险 usH%dzKK
61.assessed level of material misstatement risk 重大错报风险的评估水平 B_&^ER5j
62.simall business 小规模企业 0;cuX@A/a?
63.accounting system 会计系统 r*Z_+a8
64.test of control 控制测试 z!Hx @){|
65.walk-through test 穿行测试 cL7C2wB`
66.communication 沟通 ; )|nkI
67.flow chart 流程图 r|-J8s#
68.reperformance of internal control 重新执行 PbEQkjE
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 4J}3,+
71.assertions 认定 B5`;MQJ
72.esistence 存在 f{_)rsqf
73.occurrence 发生 v,0<9!'v
74.completeness 完整性 ZIW7_Y>_
75.rights and obligations 权利和义务 ,`)OEI|1d
76.valuation and allocation 计价和分摊 "tX7%(
77.cutoff 截止 !NA`g7'
78.accuracy 准确性 ^A#x<J+
79.classification 分类 pVz*ZQ[]
80.inspection 检查 3#mE(
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81.supervision of counting 监盘 bd{\{[^S!
82.observation 观察 m1y `
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83.confirmation 函证 '!@A}&]
84.computation 计算 "XB4yExy
85.analytical procedures 分析程序 3?^NN|xg
86.vouch 核对 JV%nH!Fs
87.trace 追查 3):?ZCw7y
88.audit sampling 审计抽样 UN(3i(d
89.error 误差 8!4[#y<
90.expected error 预期误差 T 9MzUV&
91.population 总体 -(
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92.sampling risk 抽样风险 vv*
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93.non- sampling risk 非抽样风险 :`5;nl63
94.sampling unit 抽样单位 S}mm\<=1
95.statistical sampling 统计抽样 hXTYTbTX
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 WKOI\
98.the risk of over reliance 信赖过度风险 N'a?wBBR
99.the risk of incorrect rejection 误拒风险 07Y_^d
100. the risk of incorrect acceptance 误受风险 G<fS(q
101.working trial balance 试算平衡表 `#p< rfe
102.index and cross-referencing 索引和交叉索引 NfqJ=9
103.cash receipt 现金收入 o
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104.cash disbursement 现金支出 ]_\AHnJ
105.bank statement 银行对账单 D}Au6
106.bank reconciliation 银行存款余额调节表 MYu`c[$jZ
107.balance sheet date 资产负债表日 t)!V+Qcb
108.net realizable value 可变现净值 K4Y'B
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109.storeroom 仓库 ->3uOF!q
110.sale invoice 销售发票 &t_A0z
111.price list 价目表 R.O
112.positive confirmation request 积极式询证函 lJ
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113.negative confirmation request 消极式询证函 Lz?*B$h
114.purchase requisition 请购单 1wlVz#f.
115.receiving report 验收报告 []=_<]{
116.gross margin 毛利 Q!`)e @r
117.manufacturing overhead 制造费用 EoKo
118.material requisition 领料单 Fr2kbQTg;
119.inventory-taking 存货盘点 {dBB{.hX
120.bond certificate 债券 HM
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121.stock certificate 股票 {=qEBbM
122.audit report 审计报告 ETxp#PZ
123.entity 被审计单位 A`IHP{aB
124.addressee of the audit report 审计报告的收件人 .Nk}Z9L]k
125.unqualified opinion 无保留意见 },v&rkwR
126.qualified opinion 保留意见 Xout:dn
127.disclaimer of opinion 无法表示意见 _tA7=*@8
128.adverse opinion 否定意见 W
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129 Auditors‘Report审计报告 FN>L7
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130 internal audit内部审计 n
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131 public sector audit政府审计 "A]?M<R
账项基础审计accounting number-based audit ;}UzJe ,S
风险导向审计方法risk-oriented audit approach 8-A:k E