1.audit 审计 ]mo<qWRc>p
2.attestation T8TsKjqOZ
鉴证 (G
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3.credibility DK_v{R
可信赖程度 k:)u7A+
4.audit of financial statements 财务报表审计 T4Gw\Z%
5.agreed-upon procedures 执行商定程序 ||ZufFO
6.high levels of assurance 高水平保证 zRE8299%z
7.compilation 编制 LNxE-Dp
8.reliability 可靠性 :fKz^@mY4
9.relevance 相关性 (DP9
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10.professional skepticism 职业谨慎 02#Iip3t
11.objectivity 客观性 eEGcio}_I9
12. professional competence 专业胜任能力 YGV#.
13.Senior/CPA-in-charge 项目经理 7oLf5V1~
14.audit engagement letter 业务约定书 _JIUds5
15.recurring audit 连续审计 o]jP3
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16.the client 委托人 JP,(4h*
17.change CPA 更换注册会计师 (Cd{#j<
18.the existing CPA 现任注册会计师 9`n)"r
19.the successor CPA 后任注册会计师 {2gd4[:
20.the preceding CPA前任注册会计师 [67E5
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21.issue the audit report 出具审计报告 \ j X N*A
22.expert 专家 ;(0$~O$3u
23.the board of directors 董事会 ! }?jCp p
24.knowledge of the entity‘ s business 了解被审计单位情况 {r2|fgi
25.assess material misstatement risks评估重大错报风险 ?r E]s!K
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?&<o_/`-H5
27.a general knowledge of ————- 初步了解―――的情况 mS~ ]I$
28.a more knowledge of—————— 进一步了解的情况 J[Yg]6
29.the prior year‘s working papers 以前年度工作底稿 [gns8F#H\
30.minutes of meeting 会议纪要 ZWhmO=b!
31.business risks 经营风险 Z t+FRR=
32.appropriateness 适当性 l8AEEG8>
33.accounting estimate 会计估计 fDEu%fUYZ
34.management representations 管理层声明 BS,5W]ervE
35.going concern assumption 持续经营假设 , 64t
36.audit plan 审计计划 !+DJhw&c,
37.significant audit areas 重点审计领域 P9TBQW2G{
38.error 错误 h
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39.fraud舞弊 oYh<k
40.modified or additional procedures 修改或追加审计程序 Li-(p"
41.misappropriation of assets 侵占资产 =_m9so
42.transactions without substance 虚假交易 PSf5p\<5
43.unusual pressures 异常压力 fxoi<!|iGY
44.the suspected noncompliance 涉嫌存在违法行为 T<e7(=
45.materialiy 重要性 P&%eIgAOL
46.exceed the materiality level 超过重要性水平 H~dHVQtJZ
47.approach the materiality level 接近重要性水平 YaNH.$.:
48.an acceptably low level 可接受水平 ,WB_C\.#XN
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 y-\A@jJC5
51.aggregate 总计 d1TdH s\
52.subsequent events 期后事项 =1
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53.adjust the financial statements 调整财务报表 {pb9UUP2
54.perform additional audit procedures 实施追加的审计程序 bA<
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55.audit risk 审计风险 ZAX0n!db3
56.detection risk 检查风险 6%\Q*r*N
57.inappropriate audit opinion 不适当的审计意见 4]aiT8))
58.material misstatement 重大的错报 G]mWaA
59.tolerable misstatement 可容忍错报 +fd@K
60.the acceptable level of detection risk 可接受的检查风险 Vl 19Md
61.assessed level of material misstatement risk 重大错报风险的评估水平 w*u{;v#
62.simall business 小规模企业 RE>ks[
63.accounting system 会计系统 << ;HY}s
64.test of control 控制测试 m
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65.walk-through test 穿行测试 :`Uyn!w
66.communication 沟通 Vp]D
67.flow chart 流程图 ]KXMGH_
68.reperformance of internal control 重新执行 "7yNKO;W
69.audit evidence 审计证据 )b&-
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70.substantive procedures 实质性程序 5`E`Kb+@
71.assertions 认定 45+%K@@
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72.esistence 存在
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73.occurrence 发生 <wt$Gglk
74.completeness 完整性 2T@L{ ql
75.rights and obligations 权利和义务 fzS`dL5,W
76.valuation and allocation 计价和分摊 -!|WZ
77.cutoff 截止 6hM]%
78.accuracy 准确性 )W`SC mr]
79.classification 分类 1@%B?
80.inspection 检查 jWXR__>.
81.supervision of counting 监盘 Lvi[*une|
82.observation 观察 $Eio$TI
83.confirmation 函证 p"[O#*p
84.computation 计算 ms}f>f=
85.analytical procedures 分析程序 j1puB
86.vouch 核对 7}?k^x,1
87.trace 追查 ;NH~9# t:
88.audit sampling 审计抽样 ^Ue0mC7m
89.error 误差 o#xgrMB
90.expected error 预期误差 (S
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91.population 总体 .73zik
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 `l>93A
94.sampling unit 抽样单位 SPkKiEdM
95.statistical sampling 统计抽样 ieo|%N{'
96.tolerable error 可容忍误差 jow7t\wk
97.the risk of under reliance 信赖不足风险 $s-9|Lbs`
98.the risk of over reliance 信赖过度风险 2'wr={>W
99.the risk of incorrect rejection 误拒风险 4l&"]9D
100. the risk of incorrect acceptance 误受风险 6ORY`Pe7P|
101.working trial balance 试算平衡表 g ?afX1Sg
102.index and cross-referencing 索引和交叉索引 &:V@2_6"
103.cash receipt 现金收入 "v(G7*2
104.cash disbursement 现金支出 Ys-Keyg
105.bank statement 银行对账单 N%9h~G
106.bank reconciliation 银行存款余额调节表 `,wcQ
107.balance sheet date 资产负债表日 _i3i HR?
108.net realizable value 可变现净值 E-~mOYea
109.storeroom 仓库 J3B6X 8P'
110.sale invoice 销售发票 J=UZ){c>:.
111.price list 价目表 Ue(r}*
112.positive confirmation request 积极式询证函 D@8jGcz62
113.negative confirmation request 消极式询证函 YP[
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114.purchase requisition 请购单 j2|XDOf
115.receiving report 验收报告 c 9rVgLqn!
116.gross margin 毛利 ;rd6ko
117.manufacturing overhead 制造费用 ,>;!%Ui/p
118.material requisition 领料单 1~%o}+#-
119.inventory-taking 存货盘点 I4)Nb WQ
120.bond certificate 债券 fNkuX-om
121.stock certificate 股票 e:N7BZl'c9
122.audit report 审计报告 mZwi7s&u
123.entity 被审计单位 K~c^*;F
124.addressee of the audit report 审计报告的收件人 /7bw: h;
125.unqualified opinion 无保留意见 9Z&?R++?
126.qualified opinion 保留意见 z|ves&lRa
127.disclaimer of opinion 无法表示意见 (NX)oP
128.adverse opinion 否定意见 3b
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129 Auditors‘Report审计报告 ezp<@'0ZT
130 internal audit内部审计 VS?dvZ1cC
131 public sector audit政府审计
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账项基础审计accounting number-based audit }w
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风险导向审计方法risk-oriented audit approach '/k^C9~m
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