1.audit 审计 GX19GI@k
2.attestation t#M[w|5?
鉴证 MV<)qa T
3.credibility Y]R=z*i%
可信赖程度 LL:N/1ysG
4.audit of financial statements 财务报表审计 8
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5.agreed-upon procedures 执行商定程序 mn1!A`$
6.high levels of assurance 高水平保证 \l(}8;5}
7.compilation 编制 si%V63 ^lN
8.reliability 可靠性 T:Q+ Z }v+
9.relevance 相关性 c5f57Z
10.professional skepticism 职业谨慎 D3 +|Os)
11.objectivity 客观性 B7A.~'=
12. professional competence 专业胜任能力 w2 (}pz:
13.Senior/CPA-in-charge 项目经理 ]nV_K}!w
14.audit engagement letter 业务约定书 g0
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15.recurring audit 连续审计 ,-d2wzhW
16.the client 委托人
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17.change CPA 更换注册会计师 2hntQ1[
18.the existing CPA 现任注册会计师 'lC=k7@x
19.the successor CPA 后任注册会计师 5FJ%"5n&
20.the preceding CPA前任注册会计师 6UN{Vjr%`
21.issue the audit report 出具审计报告 ~&0lWa
22.expert 专家 ]Gm&Kn>
23.the board of directors 董事会 LfnQcI$kO
24.knowledge of the entity‘ s business 了解被审计单位情况 +CEt:KQ
25.assess material misstatement risks评估重大错报风险 ^l(,'>Cn
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 "
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27.a general knowledge of ————- 初步了解―――的情况 9[E/^
28.a more knowledge of—————— 进一步了解的情况 S-6i5H"B&
29.the prior year‘s working papers 以前年度工作底稿 RionKiN
30.minutes of meeting 会议纪要 Zjc
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31.business risks 经营风险 muK)Yw[#N
32.appropriateness 适当性 2#`d:@r
33.accounting estimate 会计估计 h9A=20fj
34.management representations 管理层声明 M+=q"#&
35.going concern assumption 持续经营假设 K/(Z\lL
36.audit plan 审计计划 <+ <o
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37.significant audit areas 重点审计领域 Hb!A\;>
38.error 错误 dZ,7q_r,~
39.fraud舞弊 UBwYwm0
40.modified or additional procedures 修改或追加审计程序 1{xkAy0
41.misappropriation of assets 侵占资产 $H,9GIivD
42.transactions without substance 虚假交易 u7wZPIC{_
43.unusual pressures 异常压力 g[{rX4~|
44.the suspected noncompliance 涉嫌存在违法行为 U$ZbBVa`~
45.materialiy 重要性 F0'o!A#|(
46.exceed the materiality level 超过重要性水平 \bSakh71
47.approach the materiality level 接近重要性水平 HRd02tah
48.an acceptably low level 可接受水平 S@L%X<Vm
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 DqH]F S?]
50.misstatements or omissions 错报或漏报 dI,H
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51.aggregate 总计 ^^Q>AfTR.
52.subsequent events 期后事项 %eu_Pr 6X
53.adjust the financial statements 调整财务报表 Z!?T&:
54.perform additional audit procedures 实施追加的审计程序 {6*UtG
55.audit risk 审计风险 ciPaCrV
56.detection risk 检查风险 <dY{@Cgw=
57.inappropriate audit opinion 不适当的审计意见 y3 S T"U
58.material misstatement 重大的错报 6`'K M/
59.tolerable misstatement 可容忍错报 {2&MyxV
60.the acceptable level of detection risk 可接受的检查风险 _ZuI x=!
61.assessed level of material misstatement risk 重大错报风险的评估水平 kb*b|pWlO
62.simall business 小规模企业 .O4=[wE!U
63.accounting system 会计系统 Sj'.)nz>
64.test of control 控制测试 \
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65.walk-through test 穿行测试 # f{L;
66.communication 沟通
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67.flow chart 流程图 -uK@2}NZ
68.reperformance of internal control 重新执行 0[OlJMVf
69.audit evidence 审计证据 sr.!EQ ]
70.substantive procedures 实质性程序 H!g9~a
71.assertions 认定 "8yDqm
72.esistence 存在 0Szt^l 7
73.occurrence 发生 1w?DSHe
74.completeness 完整性 /%^^hr
75.rights and obligations 权利和义务 Luh*+l-nO
76.valuation and allocation 计价和分摊 Mw $.B#
77.cutoff 截止 'P >h2^z
78.accuracy 准确性 $5yH8JU
79.classification 分类 ]FO)U
80.inspection 检查 /%)x!dmy
81.supervision of counting 监盘 cNuBWLG
82.observation 观察 v/C*?/ ~
83.confirmation 函证 cNRe >
84.computation 计算 1\Vp[^#Vx
85.analytical procedures 分析程序 R 9Yk9v
86.vouch 核对 w259':
87.trace 追查 [IuF0$w=dj
88.audit sampling 审计抽样 v%2Jm!i+
89.error 误差 Nxt z1
90.expected error 预期误差 \M-$|04Qt
91.population 总体 Os|F
92.sampling risk 抽样风险 g(zoN0
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93.non- sampling risk 非抽样风险 ehYGw2
94.sampling unit 抽样单位 rexy*Xv`2p
95.statistical sampling 统计抽样 RjQdlr6*
96.tolerable error 可容忍误差 N%+ C5e<
97.the risk of under reliance 信赖不足风险 8U&93$
98.the risk of over reliance 信赖过度风险 !xZ`()D#
99.the risk of incorrect rejection 误拒风险 5},kXXN{+
100. the risk of incorrect acceptance 误受风险 &l1CE19<
101.working trial balance 试算平衡表 $t$YdleIH
102.index and cross-referencing 索引和交叉索引 'x\{sv
103.cash receipt 现金收入 DC%H(2
104.cash disbursement 现金支出 oQ8If$a}
105.bank statement 银行对账单 <q#/z&F!
106.bank reconciliation 银行存款余额调节表 8Ow0A
107.balance sheet date 资产负债表日 qc`UDD5
108.net realizable value 可变现净值 5oIgxy
109.storeroom 仓库 ~C2[5r{So
110.sale invoice 销售发票 e$@a zi1
111.price list 价目表 xu0pY(n^r
112.positive confirmation request 积极式询证函 ^c]lEo
113.negative confirmation request 消极式询证函 p=U5qM.O
114.purchase requisition 请购单 |yow(2(F@
115.receiving report 验收报告 #AUz.WHD
116.gross margin 毛利 ('.r_F
117.manufacturing overhead 制造费用 /WKp\r(Hp
118.material requisition 领料单 %]i("21
119.inventory-taking 存货盘点 q!zsGf{
120.bond certificate 债券 JmK[7t
121.stock certificate 股票 F45UO%/P
122.audit report 审计报告 K Z)p\p<1
123.entity 被审计单位 )Dq/fW
124.addressee of the audit report 审计报告的收件人 {n>W8sN<
125.unqualified opinion 无保留意见 UN*XLHio
126.qualified opinion 保留意见 GT"gB$Mh
127.disclaimer of opinion 无法表示意见 ,d34v*U
128.adverse opinion 否定意见 P*;zDQy
129 Auditors‘Report审计报告 ^d2bl,1
130 internal audit内部审计 p94 w0_m@|
131 public sector audit政府审计 0Bpix|mq
账项基础审计accounting number-based audit RI%ZT
风险导向审计方法risk-oriented audit approach q9&d24|