1.audit 审计 NS\'o
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2.attestation Ox58L>:0m
鉴证 wDn5|F}i&
3.credibility U@H SU%H
可信赖程度 [K^RC;}nV^
4.audit of financial statements 财务报表审计 C3|M\[*fp
5.agreed-upon procedures 执行商定程序 ^+-i7`|=
6.high levels of assurance 高水平保证 +?%huJYK,
7.compilation 编制 C@xh$(y
8.reliability 可靠性 ~GZ(Ou-&
9.relevance 相关性 ;#AV~Y-
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10.professional skepticism 职业谨慎 <=WQs2
11.objectivity 客观性 7uYJ_R
12. professional competence 专业胜任能力 ?]:3`
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13.Senior/CPA-in-charge 项目经理 dH8H<K~
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 m/<7FU8
16.the client 委托人 (%tKGeb
17.change CPA 更换注册会计师 f"z96{zo
18.the existing CPA 现任注册会计师 QHK$2xtq|
19.the successor CPA 后任注册会计师 NI3_wV
20.the preceding CPA前任注册会计师 E#J+.&2
21.issue the audit report 出具审计报告 <}G7#xg
22.expert 专家 J@52<.>6
23.the board of directors 董事会 Wfp[)MM;
24.knowledge of the entity‘ s business 了解被审计单位情况 `C,47 9~J
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {@k5e)
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27.a general knowledge of ————- 初步了解―――的情况 DvU(rr\p
28.a more knowledge of—————— 进一步了解的情况 d&F8nBIM5
29.the prior year‘s working papers 以前年度工作底稿 gE|_hfm
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30.minutes of meeting 会议纪要 IG
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31.business risks 经营风险
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32.appropriateness 适当性 Ig~lD>dnr'
33.accounting estimate 会计估计
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34.management representations 管理层声明 <yBZsSj
35.going concern assumption 持续经营假设 >
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36.audit plan 审计计划 fs\l*nBig
37.significant audit areas 重点审计领域 sT| 8a
38.error 错误 >A#]60w.
39.fraud舞弊 u[})|x*N
40.modified or additional procedures 修改或追加审计程序 @a+1Ri`)
41.misappropriation of assets 侵占资产 }PD?x4
42.transactions without substance 虚假交易 Fc{hzqaP8
43.unusual pressures 异常压力 +Uq$'2CT
44.the suspected noncompliance 涉嫌存在违法行为 YuFJJAJ
45.materialiy 重要性 *zJ}=%)f
46.exceed the materiality level 超过重要性水平 )bXiw3'A
47.approach the materiality level 接近重要性水平 n)gzHch
48.an acceptably low level 可接受水平 Ab/
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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 YP/BX52v
50.misstatements or omissions 错报或漏报 "1t%J7c_
51.aggregate 总计 wUv
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52.subsequent events 期后事项 uL`;KD
53.adjust the financial statements 调整财务报表 xM
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54.perform additional audit procedures 实施追加的审计程序 vdV@G`)HPr
55.audit risk 审计风险 Ru`&>E
56.detection risk 检查风险 ~J)_S'
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57.inappropriate audit opinion 不适当的审计意见 h@&&.S`B
58.material misstatement 重大的错报 x[zt(kC0+
59.tolerable misstatement 可容忍错报 wknX\,`Q
60.the acceptable level of detection risk 可接受的检查风险 OW
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61.assessed level of material misstatement risk 重大错报风险的评估水平 oSq4g{xvMH
62.simall business 小规模企业 B|zJrz0q3
63.accounting system 会计系统 (
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64.test of control 控制测试 1:(qoA:
65.walk-through test 穿行测试
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66.communication 沟通 v'mRch)d
67.flow chart 流程图 INZsDM 9
68.reperformance of internal control 重新执行 &Ba` 3V\M
69.audit evidence 审计证据 hOG9
70.substantive procedures 实质性程序 /_rEI,[k
71.assertions 认定 ~bC{R&p
72.esistence 存在 h\k@7wgu
73.occurrence 发生 Js.2R$o =*
74.completeness 完整性 Iy% fg',%
75.rights and obligations 权利和义务 V.?N29CA|
76.valuation and allocation 计价和分摊 ..'k+0u^
77.cutoff 截止 ge
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78.accuracy 准确性 5[suwaJQ
79.classification 分类 ZCVwQ#Xe+
80.inspection 检查 `lygJI?H+{
81.supervision of counting 监盘 p=sLKnLmZ
82.observation 观察 ~gg(i"V
83.confirmation 函证 noJ5h|
84.computation 计算 OeLM*Zi
85.analytical procedures 分析程序 9.)*z-f$
86.vouch 核对 LhO%^`vu
87.trace 追查 B >2" O
88.audit sampling 审计抽样 2[-@
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89.error 误差 8`~M$5!
90.expected error 预期误差 vkUXMMuf+e
91.population 总体 1$mxMXNsJ
92.sampling risk 抽样风险 )lh48Ag0t;
93.non- sampling risk 非抽样风险 bS7rG$n [
94.sampling unit 抽样单位 /Y|y0iK
95.statistical sampling 统计抽样 B /q/6Pp
96.tolerable error 可容忍误差 A@M%}h
97.the risk of under reliance 信赖不足风险 P5-1z&9O
98.the risk of over reliance 信赖过度风险 M uz+j.0
99.the risk of incorrect rejection 误拒风险 =Y!x
100. the risk of incorrect acceptance 误受风险 j=c=Pe"?u
101.working trial balance 试算平衡表 3h N?l
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102.index and cross-referencing 索引和交叉索引 EC#4"bU`'2
103.cash receipt 现金收入 tjLp;%6e
104.cash disbursement 现金支出 <j\osw1R
105.bank statement 银行对账单 gJ;jh7e@
106.bank reconciliation 银行存款余额调节表 WRIOj Q:
107.balance sheet date 资产负债表日 l}w9c`f
108.net realizable value 可变现净值 o\<m99Ub
109.storeroom 仓库 F9h'.{@d
110.sale invoice 销售发票 ~hiJOaCzM
111.price list 价目表 SUGB)vEa
112.positive confirmation request 积极式询证函 _%M+!Ltz
113.negative confirmation request 消极式询证函 CVxqNR*DN
114.purchase requisition 请购单 Jzu U
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115.receiving report 验收报告 *S _[8L"
116.gross margin 毛利 #WE"nh9f|z
117.manufacturing overhead 制造费用 Z/
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118.material requisition 领料单 a*
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119.inventory-taking 存货盘点 F/8="dM
120.bond certificate 债券 itotn!Wb`
121.stock certificate 股票 hv.33l
122.audit report 审计报告 MC\rx=cR\
123.entity 被审计单位 "!w$7|
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124.addressee of the audit report 审计报告的收件人 5l_ >QB
125.unqualified opinion 无保留意见 b{+7sl
126.qualified opinion 保留意见 R k'5L
127.disclaimer of opinion 无法表示意见 "p Rr>F a
128.adverse opinion 否定意见 AlPk o($E*
129 Auditors‘Report审计报告 3jeB\
130 internal audit内部审计 &>%R)?SZh
131 public sector audit政府审计 MawWgd*
账项基础审计accounting number-based audit /i!3Fr"
风险导向审计方法risk-oriented audit approach %5 [,U)X"