1.audit 审计 HxIIO[h
2.attestation 9T*v9d
鉴证 HlH64w2^R
3.credibility )3>hhuaa
可信赖程度 K5xX)oV
4.audit of financial statements 财务报表审计 x;8A!8w
5.agreed-upon procedures 执行商定程序 U15H@h
6.high levels of assurance 高水平保证 ,&R/4:I
7.compilation 编制 R~S;sJ& c
8.reliability 可靠性 [rSR:V?"a
9.relevance 相关性 (aH'h1,G
10.professional skepticism 职业谨慎 ;N0~;I
11.objectivity 客观性 "C I=`=
12. professional competence 专业胜任能力 &M.66O@
13.Senior/CPA-in-charge 项目经理 pLLGus+W
14.audit engagement letter 业务约定书 ;{U@qQD7
15.recurring audit 连续审计 A}3=561F?5
16.the client 委托人 T Kg aV;92
17.change CPA 更换注册会计师 %3ICI
18.the existing CPA 现任注册会计师 f PM8f
19.the successor CPA 后任注册会计师 oz}+T(@O
20.the preceding CPA前任注册会计师 ' <@3i[M
21.issue the audit report 出具审计报告 ''0fF_P
22.expert 专家 Pc
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23.the board of directors 董事会 V;,{}
24.knowledge of the entity‘ s business 了解被审计单位情况 Nn T1X;0W
25.assess material misstatement risks评估重大错报风险 yrC7F`.
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 RsY3V=u
27.a general knowledge of ————- 初步了解―――的情况 e,Uo#T6J
28.a more knowledge of—————— 进一步了解的情况 SAyufLEv,
29.the prior year‘s working papers 以前年度工作底稿 1$p2}Bf{n
30.minutes of meeting 会议纪要 4\4FolsK
31.business risks 经营风险 `Ch9~*p
32.appropriateness 适当性 d~JKH&x<
33.accounting estimate 会计估计 #0y)U;dA+w
34.management representations 管理层声明 %)0*&a 4
35.going concern assumption 持续经营假设 T^Ze3L]
36.audit plan 审计计划 E: $P=%b
37.significant audit areas 重点审计领域 t+1 %RyKFB
38.error 错误 {z")7g ]l
39.fraud舞弊 =9fajRFTt
40.modified or additional procedures 修改或追加审计程序 &i$ldR
41.misappropriation of assets 侵占资产 VCD:3U
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42.transactions without substance 虚假交易 \xnWciQ#{
43.unusual pressures 异常压力 *fn*h[pV&
44.the suspected noncompliance 涉嫌存在违法行为 |4uWh
45.materialiy 重要性 vJ-q*qM1
46.exceed the materiality level 超过重要性水平 ucG@?@JENm
47.approach the materiality level 接近重要性水平 +i@y@<l:+
48.an acceptably low level 可接受水平 V;:j ZpG
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 tavpq.0O
50.misstatements or omissions 错报或漏报 \kU &^Hi
51.aggregate 总计 j ~1B|,H
52.subsequent events 期后事项 DUC#NZgw
53.adjust the financial statements 调整财务报表 L;'"A#Pa
54.perform additional audit procedures 实施追加的审计程序 Zw ^kmSL"
55.audit risk 审计风险 iX2]VRNx l
56.detection risk 检查风险 :n.f_v}6
57.inappropriate audit opinion 不适当的审计意见 ]Zyur`
58.material misstatement 重大的错报 tm#nU w
59.tolerable misstatement 可容忍错报 a*ushB
60.the acceptable level of detection risk 可接受的检查风险 Z(ACc9k6:'
61.assessed level of material misstatement risk 重大错报风险的评估水平 +gJ8{u!=k
62.simall business 小规模企业 "hzB9*"t
63.accounting system 会计系统 |ayVjqJ*
64.test of control 控制测试 &'
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65.walk-through test 穿行测试 YYu6W@m]
66.communication 沟通 ysQ,)QoiR{
67.flow chart 流程图 GJtZ&H
68.reperformance of internal control 重新执行 EioB%f3
69.audit evidence 审计证据 Od%"B\
70.substantive procedures 实质性程序 =W BTm
71.assertions 认定 LS88.w\=S@
72.esistence 存在 #>mr[
73.occurrence 发生 1M
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74.completeness 完整性 wT:b\km:!
75.rights and obligations 权利和义务 2VE9}%i
76.valuation and allocation 计价和分摊 ?Vf o+a,
77.cutoff 截止 }7
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78.accuracy 准确性 <oX7P69
79.classification 分类 -2 A(5B9Fq
80.inspection 检查 {O`w,dMOI
81.supervision of counting 监盘 )XzI
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82.observation 观察 aM:nOt" S1
83.confirmation 函证 ~R2 6
84.computation 计算 3T!lA
85.analytical procedures 分析程序 elFtBnL'
86.vouch 核对 '-"/ =j&d[
87.trace 追查 A3iFI9Iv
88.audit sampling 审计抽样 I$0)Px%z
89.error 误差 ^k#P5oV
90.expected error 预期误差 +i2}/s@JJ
91.population 总体 #[`:'e
92.sampling risk 抽样风险 }0X:F`Y-
93.non- sampling risk 非抽样风险 "t_-f7fS7
94.sampling unit 抽样单位 6w(6}m.L^
95.statistical sampling 统计抽样 |]ZYa.+:
96.tolerable error 可容忍误差 XAe%m^
97.the risk of under reliance 信赖不足风险 )Hk3A$6(
98.the risk of over reliance 信赖过度风险 KjE+QUa
99.the risk of incorrect rejection 误拒风险 ktdW`R\+
100. the risk of incorrect acceptance 误受风险 ~ ArP9
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101.working trial balance 试算平衡表 W>p-u6u%E|
102.index and cross-referencing 索引和交叉索引 HO}Hh[{V9
103.cash receipt 现金收入 (Yis:%c\!
104.cash disbursement 现金支出 ,]cD
105.bank statement 银行对账单 tGl;@V@Qj
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 (;57 Vw
108.net realizable value 可变现净值 qQsku;C?i
109.storeroom 仓库 Ts ^"xlK
110.sale invoice 销售发票 n_(/JE>
111.price list 价目表 .b-f9qc=
112.positive confirmation request 积极式询证函 A0q|J/T
113.negative confirmation request 消极式询证函 %ve:hym*
114.purchase requisition 请购单 x\s|n{
115.receiving report 验收报告 E8n)}[k!0
116.gross margin 毛利 ?hWwj6i&
117.manufacturing overhead 制造费用 %d(^d
118.material requisition 领料单 H+ 0$tHi
119.inventory-taking 存货盘点 W034N[9
120.bond certificate 债券 +{W>i; U
121.stock certificate 股票 F>-B3x
122.audit report 审计报告 eL\;Nf+Zp
123.entity 被审计单位 yLdVd
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124.addressee of the audit report 审计报告的收件人 kLni{IYN7
125.unqualified opinion 无保留意见 I9mvte
126.qualified opinion 保留意见 ?$6Y2
127.disclaimer of opinion 无法表示意见 pk3<|
128.adverse opinion 否定意见 C~N/A73gF
129 Auditors‘Report审计报告 L_+k12lm
130 internal audit内部审计 t$xY #:
131 public sector audit政府审计 _;~,Cgfi
账项基础审计accounting number-based audit Y))u&*RuT0
风险导向审计方法risk-oriented audit approach tdSfi<y5I