1.audit 审计 T]p-0?=4vv
2.attestation ,7b[!#?8
鉴证 >F&47Yn
3.credibility
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可信赖程度 `@s^(hc7i
4.audit of financial statements 财务报表审计 \uMLY<]P
5.agreed-upon procedures 执行商定程序 *uvQ\.
6.high levels of assurance 高水平保证 \nqS+on]
7.compilation 编制 0qT%!ku&
8.reliability 可靠性 N17RLz *\
9.relevance 相关性 KY]C6kh
10.professional skepticism 职业谨慎 s"?3]P
11.objectivity 客观性 ~y[7K{{ ;T
12. professional competence 专业胜任能力 O|UC ?]6
13.Senior/CPA-in-charge 项目经理 Y[S1$(K&*
14.audit engagement letter 业务约定书 ^zgo#J5O
15.recurring audit 连续审计 B?o7e<l[
16.the client 委托人 q"_QQ
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17.change CPA 更换注册会计师 61
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18.the existing CPA 现任注册会计师 n{SJ_S#a.a
19.the successor CPA 后任注册会计师 '[O;zJN;
20.the preceding CPA前任注册会计师 =E{`^IT'R
21.issue the audit report 出具审计报告 YT8F#t8
22.expert 专家 7j)8Djzp|
23.the board of directors 董事会 *HB-QIl
24.knowledge of the entity‘ s business 了解被审计单位情况 s&J]zb`
25.assess material misstatement risks评估重大错报风险 j1HW._G
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 XBw)H
27.a general knowledge of ————- 初步了解―――的情况 Vs{|xG7WD
28.a more knowledge of—————— 进一步了解的情况 4I5Y,g{6+
29.the prior year‘s working papers 以前年度工作底稿 FNId
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30.minutes of meeting 会议纪要 ?P c' C
31.business risks 经营风险 ?b5^
32.appropriateness 适当性 sFTy(A/
33.accounting estimate 会计估计 9JK
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34.management representations 管理层声明 k.15CA`
35.going concern assumption 持续经营假设 f'3$9x
36.audit plan 审计计划 ]]j;/TiG
37.significant audit areas 重点审计领域 5QO9Q]I#_\
38.error 错误 `pZm?}K
39.fraud舞弊 h3@v+Z<}
40.modified or additional procedures 修改或追加审计程序 Mh
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41.misappropriation of assets 侵占资产 @!d{bQd,
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 m<2M4u
44.the suspected noncompliance 涉嫌存在违法行为 8qu6.
45.materialiy 重要性 R_S.tT!
46.exceed the materiality level 超过重要性水平 ]:/Q]n^
47.approach the materiality level 接近重要性水平 G;XxBA
48.an acceptably low level 可接受水平 xFg>SJ7]
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 Xm2
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50.misstatements or omissions 错报或漏报 &XUiKnNW
51.aggregate 总计 [;myHI`tw
52.subsequent events 期后事项 {P#|zp 4C{
53.adjust the financial statements 调整财务报表 K)k<Rh[<
54.perform additional audit procedures 实施追加的审计程序 TrR8?-
55.audit risk 审计风险 }f7j8py
56.detection risk 检查风险 @2v_pJy^
57.inappropriate audit opinion 不适当的审计意见 4]}'Hln*U
58.material misstatement 重大的错报 yyy|Pw4:Z
59.tolerable misstatement 可容忍错报 0Pi:N{x8
60.the acceptable level of detection risk 可接受的检查风险 i8HTzv"J
61.assessed level of material misstatement risk 重大错报风险的评估水平 0}dpK $.
62.simall business 小规模企业 P J[`|
63.accounting system 会计系统 Z>#
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64.test of control 控制测试 hqkz^!rp
65.walk-through test 穿行测试 m/EFHS49
66.communication 沟通 l0i^uMS
67.flow chart 流程图 I4?5K@a
68.reperformance of internal control 重新执行 ,UdVNA
69.audit evidence 审计证据 WQO) =
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70.substantive procedures 实质性程序 K8Y=S12Ti
71.assertions 认定 "|KP'<8%
72.esistence 存在 OY@ %p}l
73.occurrence 发生 CYYU7
74.completeness 完整性 l_%6
75.rights and obligations 权利和义务 |*tp16+6
76.valuation and allocation 计价和分摊 :tv,]05t
77.cutoff 截止 hpL;bM'
78.accuracy 准确性 UU0,!?o4
79.classification 分类 A1zjPG&]
80.inspection 检查 Rr|VD@%
81.supervision of counting 监盘 /%A*aGyIc
82.observation 观察 UByv?KZi
83.confirmation 函证 $z*'fXg
84.computation 计算 $5Ff1{
85.analytical procedures 分析程序 QGmn#]w\\
86.vouch 核对 hODWB
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87.trace 追查 y7Df_|Z
88.audit sampling 审计抽样 fkNbS
89.error 误差 !f&g-V
90.expected error 预期误差 &H:(z4/
91.population 总体 P3 ^Y"Pv?
92.sampling risk 抽样风险 !ff&W1@
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 oIj#>1~c%
95.statistical sampling 统计抽样 #],&
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96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 #"iu|D
98.the risk of over reliance 信赖过度风险 x>`%DwoRI
99.the risk of incorrect rejection 误拒风险 E\pL!c
100. the risk of incorrect acceptance 误受风险 C/6V9;U
101.working trial balance 试算平衡表 j^rIH#V
102.index and cross-referencing 索引和交叉索引 X1vd'>
103.cash receipt 现金收入 r#]WI|
104.cash disbursement 现金支出 /{--+
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105.bank statement 银行对账单 K?$^@N
106.bank reconciliation 银行存款余额调节表 6MdiY1Lr!K
107.balance sheet date 资产负债表日 :T
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108.net realizable value 可变现净值 AoL2@C.C%D
109.storeroom 仓库 ?zHPJLv|Y
110.sale invoice 销售发票 ]^K4i)\
111.price list 价目表 ?]Xpi3k
112.positive confirmation request 积极式询证函 pOG1jI5<{8
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 9.B
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115.receiving report 验收报告 !9P';p}2
116.gross margin 毛利 j+v=Ul|l
117.manufacturing overhead 制造费用 PxkOT*
118.material requisition 领料单 tr}Loq\y
119.inventory-taking 存货盘点 gi
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120.bond certificate 债券 EV@X*| w
121.stock certificate 股票 N `F~n%N
122.audit report 审计报告 *U=s\
123.entity 被审计单位 d-r@E3
124.addressee of the audit report 审计报告的收件人 Qtv&ijFC
125.unqualified opinion 无保留意见 D#JL!A%O
126.qualified opinion 保留意见 &t:Gx<]
127.disclaimer of opinion 无法表示意见 q\p:X"j|
128.adverse opinion 否定意见 d;9FB[MmOJ
129 Auditors‘Report审计报告 vJOw]cwq
130 internal audit内部审计 =`s!;
131 public sector audit政府审计 o:P}Wg/NK
账项基础审计accounting number-based audit 8::$AQL3
风险导向审计方法risk-oriented audit approach +8d1|
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