1.audit 审计 ( IXe555
2.attestation . .|>|X4
鉴证 :|:Disg
3.credibility /@<Pn&Rq
可信赖程度 R`F54?th
4.audit of financial statements 财务报表审计 %\
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5.agreed-upon procedures 执行商定程序 SJtQK-%wK>
6.high levels of assurance 高水平保证 lKMOsr@l
7.compilation 编制 ]S6`",+)<f
8.reliability 可靠性 mOb*VH
9.relevance 相关性 YFVNkBO%
10.professional skepticism 职业谨慎 ]i-peBxw
11.objectivity 客观性 ?Sq?f?
12. professional competence 专业胜任能力 6_m5%c~;+r
13.Senior/CPA-in-charge 项目经理 TRl,L5wd-?
14.audit engagement letter 业务约定书 N;9m&)@JR'
15.recurring audit 连续审计 @,<@y>m7
16.the client 委托人 L*Mt/
17.change CPA 更换注册会计师 p`)GO.pz
18.the existing CPA 现任注册会计师 cu4&*{
19.the successor CPA 后任注册会计师 3Ms`
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20.the preceding CPA前任注册会计师 =""z!%j
21.issue the audit report 出具审计报告 UvSvgDMl
22.expert 专家 fAu^eS%>7
23.the board of directors 董事会 "eq{_4dL
24.knowledge of the entity‘ s business 了解被审计单位情况 G`B e~NU
25.assess material misstatement risks评估重大错报风险 |&+0Tg~ZE
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 ,m-z D
27.a general knowledge of ————- 初步了解―――的情况 R&cOhUj22J
28.a more knowledge of—————— 进一步了解的情况 mTcop yp
29.the prior year‘s working papers 以前年度工作底稿 "F(LTppy
30.minutes of meeting 会议纪要 ccc*"_45#
31.business risks 经营风险
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32.appropriateness 适当性 +!'\}"q
33.accounting estimate 会计估计 S`oADy
34.management representations 管理层声明 W0X/&v,k*
35.going concern assumption 持续经营假设 T[}A7a6g_
36.audit plan 审计计划 .Vm!Ng )j
37.significant audit areas 重点审计领域 _;G. QwHr
38.error 错误 Jhclg0q
39.fraud舞弊 wo($7'.@
40.modified or additional procedures 修改或追加审计程序 e6C;A]T2E
41.misappropriation of assets 侵占资产 @)A) cBv#
42.transactions without substance 虚假交易 '~HCYE:5
43.unusual pressures 异常压力 }fps~R
44.the suspected noncompliance 涉嫌存在违法行为 g\CRx^s
45.materialiy 重要性 2D;,'
46.exceed the materiality level 超过重要性水平 `ZCeuOH
47.approach the materiality level 接近重要性水平 "<3F[[;~
48.an acceptably low level 可接受水平 zo,`Vibx<
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 3;@/`Z_\lt
50.misstatements or omissions 错报或漏报 G_GV
51.aggregate 总计 OOzk@j^
52.subsequent events 期后事项 '
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53.adjust the financial statements 调整财务报表 |,*N>e
54.perform additional audit procedures 实施追加的审计程序 ]Ek6EuaK
55.audit risk 审计风险 H ?Vo#/
56.detection risk 检查风险 S]E1+,-*
57.inappropriate audit opinion 不适当的审计意见 ;GW[Yw>Rz
58.material misstatement 重大的错报 ~)\9f 1O{^
59.tolerable misstatement 可容忍错报 #k
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60.the acceptable level of detection risk 可接受的检查风险 c418TjO;
61.assessed level of material misstatement risk 重大错报风险的评估水平 woCmpCN*I
62.simall business 小规模企业
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63.accounting system 会计系统 Aofk< O!M
64.test of control 控制测试 )-
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65.walk-through test 穿行测试 ~*OQRl6F
66.communication 沟通 d5zv8?|X+
67.flow chart 流程图 3uSj5+@q6
68.reperformance of internal control 重新执行 F*`*5:7
69.audit evidence 审计证据 P9Yee!*H
70.substantive procedures 实质性程序 Gwyjie 9t
71.assertions 认定 BHoy:Tp
72.esistence 存在 Gk<M@d^hQ
73.occurrence 发生 KIY/nu
74.completeness 完整性 !t
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75.rights and obligations 权利和义务 ObK-<kGcB
76.valuation and allocation 计价和分摊 i2. +E&3v
77.cutoff 截止
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78.accuracy 准确性 ,8~qnLy9
79.classification 分类 :@mBSE/
80.inspection 检查 ,t"?~Hl".
81.supervision of counting 监盘 q"Ct=d
82.observation 观察 RO>3U2
83.confirmation 函证 |;~kHc$W
84.computation 计算 %sd1`1In
85.analytical procedures 分析程序 s(~tL-_ K
86.vouch 核对 \"L
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87.trace 追查 m=g\@&N
88.audit sampling 审计抽样 Mnj\t3:
89.error 误差 C[E[|s*l
90.expected error 预期误差 RKI BFP8.
91.population 总体 D8Ntzsr6
92.sampling risk 抽样风险 $<;!F=%8
93.non- sampling risk 非抽样风险 x;Qs_"t];3
94.sampling unit 抽样单位 pD^7ZE6
95.statistical sampling 统计抽样 MHl
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96.tolerable error 可容忍误差 vBFMne1h
97.the risk of under reliance 信赖不足风险 gLm ]*
98.the risk of over reliance 信赖过度风险 4b\R@Knu
99.the risk of incorrect rejection 误拒风险 +JyD W%a:L
100. the risk of incorrect acceptance 误受风险 yf >
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101.working trial balance 试算平衡表 (8JL/S
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102.index and cross-referencing 索引和交叉索引 EC`!&Yp+
103.cash receipt 现金收入 ua!i3]18
104.cash disbursement 现金支出 ivgV5)".
105.bank statement 银行对账单 WruSL|4iH
106.bank reconciliation 银行存款余额调节表 9' $\GN{0
107.balance sheet date 资产负债表日 p$5uS=:4`8
108.net realizable value 可变现净值 uPe&i5YR
109.storeroom 仓库 }MUQO<=*
110.sale invoice 销售发票 @ Sq
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111.price list 价目表 Hnq$d6F
112.positive confirmation request 积极式询证函 I_?+;<n
113.negative confirmation request 消极式询证函 )$EmKOTt:
114.purchase requisition 请购单 D8OW|wVE
115.receiving report 验收报告 Z-md$=+}w
116.gross margin 毛利 UF_?T.Rl^
117.manufacturing overhead 制造费用 DGc5Lol~
118.material requisition 领料单 sJI"
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119.inventory-taking 存货盘点 Z.^DJ9E<1
120.bond certificate 债券
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121.stock certificate 股票 =3~5I
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122.audit report 审计报告 x=S8UKUx
123.entity 被审计单位 ^ gy"$F3{`
124.addressee of the audit report 审计报告的收件人 8;%F-?
125.unqualified opinion 无保留意见 tv]^k]n{rf
126.qualified opinion 保留意见 [Re.sX}$Y
127.disclaimer of opinion 无法表示意见 M]5)u=}S-
128.adverse opinion 否定意见 =&_Y=>rA]0
129 Auditors‘Report审计报告 /JqNiqvh
130 internal audit内部审计 i?HN
131 public sector audit政府审计 (WCczXm )
账项基础审计accounting number-based audit rt
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风险导向审计方法risk-oriented audit approach 7>-"r*W +z