1.audit 审计 %H4>k#b@$
2.attestation #U.6HBuQa
鉴证 V/
BU(`~i
3.credibility avW33owb@
可信赖程度 pd-I^Q3-
4.audit of financial statements 财务报表审计 ATjE8!gO!
5.agreed-upon procedures 执行商定程序 otlv;3263
6.high levels of assurance 高水平保证 tgY/8&$M
7.compilation 编制 X'j9l4Ph7
8.reliability 可靠性 =3dd1n;8>
9.relevance 相关性 kAq#cLprG
10.professional skepticism 职业谨慎 >65\
11.objectivity 客观性
KBa0
12. professional competence 专业胜任能力 f dJ<(i]7W
13.Senior/CPA-in-charge 项目经理 qWD(rq+9
14.audit engagement letter 业务约定书 #fb&51
15.recurring audit 连续审计 3Scc"9]
16.the client 委托人 XrI$@e*
17.change CPA 更换注册会计师 0+/ew8~$
18.the existing CPA 现任注册会计师 k:URP`w[X=
19.the successor CPA 后任注册会计师 B\e*-:pq>
20.the preceding CPA前任注册会计师 zBu@a:E%H
21.issue the audit report 出具审计报告 p$qk\efv*4
22.expert 专家 OM{^F=Ap
23.the board of directors 董事会 0zkMRBe
24.knowledge of the entity‘ s business 了解被审计单位情况 MtaGv#mJ
25.assess material misstatement risks评估重大错报风险 =J)<Nx.gA
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 CtV|oeJ
27.a general knowledge of ————- 初步了解―――的情况 >TY;l3ew
28.a more knowledge of—————— 进一步了解的情况 dR;N3KwY
29.the prior year‘s working papers 以前年度工作底稿 NkO
+)=
30.minutes of meeting 会议纪要 y_w
<3
31.business risks 经营风险 GqR
|hg
32.appropriateness 适当性 B+mxM/U[c
33.accounting estimate 会计估计 E #B$.K
34.management representations 管理层声明 #QIY+muN
35.going concern assumption 持续经营假设 2[HPU M2>
36.audit plan 审计计划 )GAlj;9A$
37.significant audit areas 重点审计领域 T!ZjgCY}
38.error 错误 M<d!j I9)
39.fraud舞弊 tx~,7TMS/
40.modified or additional procedures 修改或追加审计程序 bxtH`^
41.misappropriation of assets 侵占资产 u~ipB*Z
f
42.transactions without substance 虚假交易 B^r?N-Z A
43.unusual pressures 异常压力 )E*f30
44.the suspected noncompliance 涉嫌存在违法行为 ",D!8>=s
45.materialiy 重要性 <
kPNe>-f
46.exceed the materiality level 超过重要性水平 P.C?/7$7Z+
47.approach the materiality level 接近重要性水平 v/9ZTd
48.an acceptably low level 可接受水平 A|S)cr8z
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 yn_f%^!G
50.misstatements or omissions 错报或漏报 #qYgQ<TM!
51.aggregate 总计 8=TC 3]
52.subsequent events 期后事项 `Wg"m~l$N
53.adjust the financial statements 调整财务报表 'jfE?ngt
54.perform additional audit procedures 实施追加的审计程序 U4fv$g
V
55.audit risk 审计风险 wT\BA'VQ
56.detection risk 检查风险 H-+U^@w
57.inappropriate audit opinion 不适当的审计意见 'z
AvQm
58.material misstatement 重大的错报 [n)ak)_/
59.tolerable misstatement 可容忍错报 Ux*xz|^
60.the acceptable level of detection risk 可接受的检查风险 -X!<$<\y;
61.assessed level of material misstatement risk 重大错报风险的评估水平 %UrNPk
62.simall business 小规模企业
/MY's&D(
63.accounting system 会计系统 xb3 G,F
64.test of control 控制测试 bs?\
)R 5/
65.walk-through test 穿行测试 uX3yq<lK"
66.communication 沟通 q
i yK
67.flow chart 流程图 m~AAO{\:b
68.reperformance of internal control 重新执行 )'T].kWW
69.audit evidence 审计证据 "Gp Tmu?
70.substantive procedures 实质性程序 BqX"La,
71.assertions 认定 pxgf%P<7
72.esistence 存在 r9WR1&T)
73.occurrence 发生 G\dPGPPM
74.completeness 完整性 'g)f5n a[
75.rights and obligations 权利和义务 r=0PW_r:
76.valuation and allocation 计价和分摊 ?D _4KFr
77.cutoff 截止 .1RQ}Ro,<
78.accuracy 准确性 q"<=^vi
79.classification 分类 (m:Q'4Ep
80.inspection 检查 {l,&F+W$C
81.supervision of counting 监盘 tj~r>SRb+
82.observation 观察 JxtzI2
83.confirmation 函证 nplt
sK):
84.computation 计算 jH9PD
8D\
85.analytical procedures 分析程序 b4cTn 6
86.vouch 核对 Awxm[:r>^
87.trace 追查 s_/@`kd{
88.audit sampling 审计抽样 )VkVZf | S
89.error 误差 ocWl]h].
90.expected error 预期误差 JI]Lz1i
91.population 总体 ]pBEoktp
92.sampling risk 抽样风险 .O1w-,=
93.non- sampling risk 非抽样风险 >^Wpc
94.sampling unit 抽样单位 Ft11?D
B
95.statistical sampling 统计抽样 /C Xg$%\
96.tolerable error 可容忍误差 1[O cZCS
97.the risk of under reliance 信赖不足风险 PL&>pM
98.the risk of over reliance 信赖过度风险 "$farDDoF
99.the risk of incorrect rejection 误拒风险 H!]&"V77
100. the risk of incorrect acceptance 误受风险 xaVX@ 3r.3
101.working trial balance 试算平衡表 g$Y]{VM.J
102.index and cross-referencing 索引和交叉索引 !7
I07~&1
103.cash receipt 现金收入 "zJ xWXI
104.cash disbursement 现金支出 nc:/GxP
105.bank statement 银行对账单 Jw}t~m3
106.bank reconciliation 银行存款余额调节表 &?bsBqpN
107.balance sheet date 资产负债表日 #Mn?Nn
108.net realizable value 可变现净值 rtz-kQ38R
109.storeroom 仓库 f|B\Y/*X
110.sale invoice 销售发票 qfl!>
111.price list 价目表 tqh)yr;
112.positive confirmation request 积极式询证函 Yv]vl6<
113.negative confirmation request 消极式询证函 ]^>Inh!
114.purchase requisition 请购单 j[gqS%
115.receiving report 验收报告 W vB]Rs
116.gross margin 毛利 siCi+Y
117.manufacturing overhead 制造费用 mz.,j(Ks-
118.material requisition 领料单 q;nAq%
119.inventory-taking 存货盘点 J' P:SC1
120.bond certificate 债券 w:%NEa,Z
121.stock certificate 股票 wsB-(
0-
122.audit report 审计报告 ~3j+hN8<
123.entity 被审计单位 5A`>3w{3n
124.addressee of the audit report 审计报告的收件人 #Y7iJPO
125.unqualified opinion 无保留意见 `PtB2,?
126.qualified opinion 保留意见 9D\E0YG X/
127.disclaimer of opinion 无法表示意见 !`=iKe&%E
128.adverse opinion 否定意见 N\ Mdia
129 Auditors‘Report审计报告 /r'Fq
=z
130 internal audit内部审计 IrCl\HQN
131 public sector audit政府审计 +
>dC
账项基础审计accounting number-based audit [C4{C4TX
风险导向审计方法risk-oriented audit approach Dz~^Au
D6