1.audit 审计 #1J &7F1
2.attestation YgKZ#?*
鉴证 "BD~xP(
3.credibility AUeu1(
可信赖程度 X(!Cfb8+5
4.audit of financial statements 财务报表审计 xrlmKSPa
5.agreed-upon procedures 执行商定程序 tM2)k+fg
6.high levels of assurance 高水平保证 7ByTnYe~S
7.compilation 编制 PiY Y6i0
8.reliability 可靠性 Kfm
5i Q
9.relevance 相关性 @HT% n
10.professional skepticism 职业谨慎 &
SiP\65N
11.objectivity 客观性 h
a|C&G
12. professional competence 专业胜任能力 "b?v?V0%C
13.Senior/CPA-in-charge 项目经理 ,_|]Ufr!a
14.audit engagement letter 业务约定书 lT4Hn;tnN
15.recurring audit 连续审计 >o
ea{u
16.the client 委托人 $`APHjijN
17.change CPA 更换注册会计师 uC.K<jD%
18.the existing CPA 现任注册会计师 FE" y\
2}
19.the successor CPA 后任注册会计师 f @8mS
20.the preceding CPA前任注册会计师 BeCWa>54i
21.issue the audit report 出具审计报告 syk!7zfK
22.expert 专家 >Wh}f3C
23.the board of directors 董事会 t
'9*R7=
24.knowledge of the entity‘ s business 了解被审计单位情况 *Kyw^DI
25.assess material misstatement risks评估重大错报风险 C?ulj9=Z
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {zQS$Vh
Xr
27.a general knowledge of ————- 初步了解―――的情况 -r#X~2tPzD
28.a more knowledge of—————— 进一步了解的情况 ^?$WVB
29.the prior year‘s working papers 以前年度工作底稿 .tkT<o-u<J
30.minutes of meeting 会议纪要 5pU2|Bk /
31.business risks 经营风险 (E/lIou
32.appropriateness 适当性 FSU ttg"
33.accounting estimate 会计估计 g wz7krUTe
34.management representations 管理层声明 $\b$}wy*
35.going concern assumption 持续经营假设 ?in|qevL
36.audit plan 审计计划 b'P eH\h{
37.significant audit areas 重点审计领域 6)z?f4,
38.error 错误 jxiC
Kx,G
39.fraud舞弊 Mb"J@5P[4
40.modified or additional procedures 修改或追加审计程序 6}75iIKi
41.misappropriation of assets 侵占资产 <$6QDfa#
42.transactions without substance 虚假交易 )v]/B+
43.unusual pressures 异常压力 =81@o,1w
44.the suspected noncompliance 涉嫌存在违法行为 Ys
-T0
45.materialiy 重要性 IC6gU$e
46.exceed the materiality level 超过重要性水平 ub7zA!%
47.approach the materiality level 接近重要性水平 'sLiu8G
48.an acceptably low level 可接受水平 DvPlV q~
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 SaC d0. h
50.misstatements or omissions 错报或漏报 q ud\K+
51.aggregate 总计 ;GVV~.7/
52.subsequent events 期后事项 .U"8mP=&
53.adjust the financial statements 调整财务报表 MepuIh
54.perform additional audit procedures 实施追加的审计程序 Op"M.]#
55.audit risk 审计风险 :`E8Z:-R
56.detection risk 检查风险 I6j$X 6u
57.inappropriate audit opinion 不适当的审计意见 9m|kgY# 4
58.material misstatement 重大的错报 \I["2C]3M
59.tolerable misstatement 可容忍错报
.w> 4
60.the acceptable level of detection risk 可接受的检查风险 m~@;~7I x
61.assessed level of material misstatement risk 重大错报风险的评估水平 6}4'E
62.simall business 小规模企业 Jo$G,Q
63.accounting system 会计系统 *\(r+>*x*
64.test of control 控制测试 e?`5>& Up
65.walk-through test 穿行测试 "8~:[G#
66.communication 沟通 4&xZ]QC)O5
67.flow chart 流程图 %@;6^=
68.reperformance of internal control 重新执行 XQ%?
69.audit evidence 审计证据 k=4N(i/s
70.substantive procedures 实质性程序 3<k `+,'
71.assertions 认定 [vMvV4,
72.esistence 存在 fBgEnz/
73.occurrence 发生 \\{J'j>{f
74.completeness 完整性
S{FROC~1R
75.rights and obligations 权利和义务 IP``O!WP
76.valuation and allocation 计价和分摊 t|9 GS|
77.cutoff 截止 `6 /$M!4$
78.accuracy 准确性 CNQC^d\ h
79.classification 分类 2H/Z_+\
80.inspection 检查 B;R.# ^@/
81.supervision of counting 监盘 #O$
82.observation 观察 YoN*:jB<M
83.confirmation 函证 T<JwD[(
84.computation 计算 e%4:)
IV!;
85.analytical procedures 分析程序 AjJURn0`,!
86.vouch 核对 >ELlnE8
87.trace 追查 j<2m,~k`V
88.audit sampling 审计抽样 :ml2.vP
89.error 误差 1x@qkL6
90.expected error 预期误差 4(Ov1a>
91.population 总体 K TsgJ\W
92.sampling risk 抽样风险 aO@7O*
93.non- sampling risk 非抽样风险 Pt@%4 :&-h
94.sampling unit 抽样单位 OkCQ?]
95.statistical sampling 统计抽样 mNb ?*3\
96.tolerable error 可容忍误差 {cB+mh;mJ>
97.the risk of under reliance 信赖不足风险 lc2 i`MC
98.the risk of over reliance 信赖过度风险 Ypeiy`.
99.the risk of incorrect rejection 误拒风险 0O\SU"bP
100. the risk of incorrect acceptance 误受风险 R+nMy=I%8
101.working trial balance 试算平衡表 neXeAU
102.index and cross-referencing 索引和交叉索引 6ZKsz5:=
103.cash receipt 现金收入 ~7$&WzD
104.cash disbursement 现金支出 is1' s[
105.bank statement 银行对账单 |o2sbLp
106.bank reconciliation 银行存款余额调节表 bHhtd_}
107.balance sheet date 资产负债表日 yz-,)GB6
108.net realizable value 可变现净值 VA"*6F
109.storeroom 仓库 1G0fp:\w
110.sale invoice 销售发票 cTXri8K_
111.price list 价目表 :N<.?%Kf
112.positive confirmation request 积极式询证函 zaFt*~@X
113.negative confirmation request 消极式询证函 3m>+-})d
114.purchase requisition 请购单 ot`%*
115.receiving report 验收报告 v1|Bf8
116.gross margin 毛利 -29gL_
dk.
117.manufacturing overhead 制造费用 oEx\j+}@n
118.material requisition 领料单 wO:Sg=,
119.inventory-taking 存货盘点 V7Z4T6j4
120.bond certificate 债券 uGwJK`!~
121.stock certificate 股票 cFN'bftH4
122.audit report 审计报告 dWXstb:[
123.entity 被审计单位 d{3@h+zL
124.addressee of the audit report 审计报告的收件人 i.xXb[M+
125.unqualified opinion 无保留意见 ~`GhS<D
126.qualified opinion 保留意见 1VF
127.disclaimer of opinion 无法表示意见 5aBAr
128.adverse opinion 否定意见 yf?h#G%24
129 Auditors‘Report审计报告 ~%/Wupf
130 internal audit内部审计 4\pWB90V
131 public sector audit政府审计 Qd_Y\PzS
账项基础审计accounting number-based audit yMZHUd
风险导向审计方法risk-oriented audit approach PN$X N<