1.audit 审计 5GRN1Aov<
2.attestation ,Y5+UzE@
鉴证 v~xG*e
3.credibility iFDQnt
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可信赖程度 (>Yii_Cd
4.audit of financial statements 财务报表审计 H R
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5.agreed-upon procedures 执行商定程序 VtmUK$k}I
6.high levels of assurance 高水平保证 U
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7.compilation 编制 nrxN_0 R%
8.reliability 可靠性 P]x@h
9.relevance 相关性
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10.professional skepticism 职业谨慎 N CsUC
11.objectivity 客观性 }Jtaq[y\r
12. professional competence 专业胜任能力 odhgIl&u
13.Senior/CPA-in-charge 项目经理 L_A|
14.audit engagement letter 业务约定书 UHg^F4>4
15.recurring audit 连续审计 |Y99s)2&N
16.the client 委托人 onmO>q*
17.change CPA 更换注册会计师 8uu:e<PLv
18.the existing CPA 现任注册会计师 !#?tA/t@
19.the successor CPA 后任注册会计师 dGfWRqS]
20.the preceding CPA前任注册会计师 Fd91Y
21.issue the audit report 出具审计报告 3&zmy'b*:
22.expert 专家 IQ~()/;3d
23.the board of directors 董事会 cK?t]%S
24.knowledge of the entity‘ s business 了解被审计单位情况 cCeD3CuRA%
25.assess material misstatement risks评估重大错报风险 @z,'IW74V
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 kOc'@;_O
27.a general knowledge of ————- 初步了解―――的情况 mPh;
28.a more knowledge of—————— 进一步了解的情况 #"OKO6]
29.the prior year‘s working papers 以前年度工作底稿 :L?zk"0C
30.minutes of meeting 会议纪要 un/R7"
31.business risks 经营风险 lg=[cC2
32.appropriateness 适当性 5eU/ [F9
33.accounting estimate 会计估计 ILpB:g
34.management representations 管理层声明 ]#q dA(Kl
35.going concern assumption 持续经营假设 OkQSqL
36.audit plan 审计计划 f[ v??^
37.significant audit areas 重点审计领域 t3WlVUtq3
38.error 错误 mB
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39.fraud舞弊 4+~+`3;~v
40.modified or additional procedures 修改或追加审计程序 `=>Bop)
41.misappropriation of assets 侵占资产 KOxD%bX_
42.transactions without substance 虚假交易 K0v,d~+]
43.unusual pressures 异常压力 L%<1C\k
44.the suspected noncompliance 涉嫌存在违法行为 p\HXE4d'
45.materialiy 重要性 xM*v!J,
46.exceed the materiality level 超过重要性水平 Vz#cb5:g
47.approach the materiality level 接近重要性水平 '2vlfQ@8a~
48.an acceptably low level 可接受水平 N,O[pTwj
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
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50.misstatements or omissions 错报或漏报 *?8Q:@:
51.aggregate 总计
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52.subsequent events 期后事项 8e-{S~@W
53.adjust the financial statements 调整财务报表 ~<eiWDf
54.perform additional audit procedures 实施追加的审计程序 (0][hdI~B
55.audit risk 审计风险 6lhVwgy3A
56.detection risk 检查风险 [sad}@R7
57.inappropriate audit opinion 不适当的审计意见 JDs<1@
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58.material misstatement 重大的错报 }Yt0VtLt
59.tolerable misstatement 可容忍错报 #8RQ7|7b|
60.the acceptable level of detection risk 可接受的检查风险 7}#vANm
61.assessed level of material misstatement risk 重大错报风险的评估水平 (PNvv/A
62.simall business 小规模企业 V-
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63.accounting system 会计系统 uaGg8
64.test of control 控制测试 (I+-wki"e
65.walk-through test 穿行测试 LY|h*a6Ym
66.communication 沟通 sv[)?1S
67.flow chart 流程图 oYF8:PYB
68.reperformance of internal control 重新执行 IKU-
69.audit evidence 审计证据 ?e@Ff"Y@e
70.substantive procedures 实质性程序 RsY<j& f
71.assertions 认定 -8o8lz
72.esistence 存在 *7R3EUUk
73.occurrence 发生 _3E7|drIX
74.completeness 完整性 mkWIJH
75.rights and obligations 权利和义务 6Ym[^U
76.valuation and allocation 计价和分摊 o0/03O
77.cutoff 截止 0 #q_LB
78.accuracy 准确性 lDH0bBmd0
79.classification 分类 saV3<zgx
80.inspection 检查 OVd"'|&6_
81.supervision of counting 监盘 XJlun l)(K
82.observation 观察 %'>. R
83.confirmation 函证 kY|_wDBSb\
84.computation 计算 5|Y4GQVz
85.analytical procedures 分析程序 }:BF3cH> 0
86.vouch 核对 D( _aXy
87.trace 追查 -ZuzJAA
88.audit sampling 审计抽样 $0 li"+
89.error 误差 a"v D+r7Ol
90.expected error 预期误差 '*T7tl
91.population 总体 #mj+|/0
92.sampling risk 抽样风险 }ri"u;.R
93.non- sampling risk 非抽样风险 \nJrjH
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94.sampling unit 抽样单位 qBpY3]/
95.statistical sampling 统计抽样 uM\~*@
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 LHacHv
98.the risk of over reliance 信赖过度风险 % va/x]K
99.the risk of incorrect rejection 误拒风险 ~@-Az([H
100. the risk of incorrect acceptance 误受风险 sz)3
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101.working trial balance 试算平衡表 GJW1|Fk
102.index and cross-referencing 索引和交叉索引 rdC(+2+Ay
103.cash receipt 现金收入 B@F 1!8l
104.cash disbursement 现金支出 ,og@}gOMB
105.bank statement 银行对账单 R#r?<Ofw4
106.bank reconciliation 银行存款余额调节表 kL&^/([9
107.balance sheet date 资产负债表日 QQ?` 1W
108.net realizable value 可变现净值 s=6w-'; V
109.storeroom 仓库 R~tv?hP
110.sale invoice 销售发票 2x{3' ^+l
111.price list 价目表 -_2=NA?t
112.positive confirmation request 积极式询证函 P#yS]F/
113.negative confirmation request 消极式询证函 eag$i.^aS
114.purchase requisition 请购单 #fFEo) YG
115.receiving report 验收报告 KN%Xp/lkX
116.gross margin 毛利 F"bbU/5
117.manufacturing overhead 制造费用 sQ`8L+oY
118.material requisition 领料单 }R>g(q=N
119.inventory-taking 存货盘点 :H?p^d
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120.bond certificate 债券 MVTU$
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121.stock certificate 股票 *mBEF"
122.audit report 审计报告 FV^kOz
123.entity 被审计单位 GWhb@K
124.addressee of the audit report 审计报告的收件人 OixQlAb{
125.unqualified opinion 无保留意见 plp).Gq
126.qualified opinion 保留意见 C4n5U^
127.disclaimer of opinion 无法表示意见 E`'+1
128.adverse opinion 否定意见 E-Mp|y /V
129 Auditors‘Report审计报告 :Z/ig%
130 internal audit内部审计 PvA%c<z
131 public sector audit政府审计 LN7;Yr
账项基础审计accounting number-based audit 3w0m:~KS6V
风险导向审计方法risk-oriented audit approach D
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