1.audit 审计 ,t61IU3"
2.attestation 9BNAj-Xa
鉴证 ^ yH|k@y
3.credibility -!(3fO:
可信赖程度 u|BD%5+J
4.audit of financial statements 财务报表审计 m!N_TOl-^
5.agreed-upon procedures 执行商定程序 -(Taj[;[
6.high levels of assurance 高水平保证 VH,k EbJ
7.compilation 编制 f+%J=Am
8.reliability 可靠性 "p2 $R*ie
9.relevance 相关性 5|S|
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10.professional skepticism 职业谨慎 Qf7]t-Kp
11.objectivity 客观性 \*!g0C8 o
12. professional competence 专业胜任能力 6~;fj+S
13.Senior/CPA-in-charge 项目经理 r"Pj,}$A
14.audit engagement letter 业务约定书 ^X"G~#v=q
15.recurring audit 连续审计 n*@^c$&P
16.the client 委托人 4UC/pGZY
17.change CPA 更换注册会计师 QVn!60[lj
18.the existing CPA 现任注册会计师 5j{o0&=_$
19.the successor CPA 后任注册会计师 !+9H=u
20.the preceding CPA前任注册会计师 @
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21.issue the audit report 出具审计报告 I)_072^O
22.expert 专家 vlp]!7v
23.the board of directors 董事会 n?!.r
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24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 }_@cqx:n^
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 hLYSYMUb
27.a general knowledge of ————- 初步了解―――的情况 ]A9Vh
28.a more knowledge of—————— 进一步了解的情况 ~;wSe[
29.the prior year‘s working papers 以前年度工作底稿 A<y3Tc?Q
30.minutes of meeting 会议纪要 XuoI19V[
31.business risks 经营风险 7ABHgw~?8r
32.appropriateness 适当性 }1z=
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33.accounting estimate 会计估计 %jqBYn0q'
34.management representations 管理层声明 pb_mW;JVu
35.going concern assumption 持续经营假设 .Z'CqBr[:
36.audit plan 审计计划 }@!d(U*
37.significant audit areas 重点审计领域 yY[[)
38.error 错误 K)l{3\9l|
39.fraud舞弊 g0cCw2S
40.modified or additional procedures 修改或追加审计程序 c^A3|tCi
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 htMsS4^Kvd
43.unusual pressures 异常压力 dm)V \?b
44.the suspected noncompliance 涉嫌存在违法行为 j)'V_@
45.materialiy 重要性 W(~G^Xu
46.exceed the materiality level 超过重要性水平 ZMg%/C
47.approach the materiality level 接近重要性水平 PPPRO.y
48.an acceptably low level 可接受水平 }Jh!B|
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 jEit^5^5|
50.misstatements or omissions 错报或漏报 hk}M'
51.aggregate 总计 >(`|oD`,Y
52.subsequent events 期后事项 ]bhzB
53.adjust the financial statements 调整财务报表 Fl(+c0|kT
54.perform additional audit procedures 实施追加的审计程序 1nBE8
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55.audit risk 审计风险 e`<=&w
56.detection risk 检查风险 ?u'JhZ
57.inappropriate audit opinion 不适当的审计意见 ,XI,
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58.material misstatement 重大的错报 @>(l}5U5
59.tolerable misstatement 可容忍错报 W-7yi`5
60.the acceptable level of detection risk 可接受的检查风险 g3e\'B'
61.assessed level of material misstatement risk 重大错报风险的评估水平 , $78\B^
62.simall business 小规模企业 "aB]?4
63.accounting system 会计系统 nU[ROy5
64.test of control 控制测试 HPVT$EJ
65.walk-through test 穿行测试 HEht^/pJ
66.communication 沟通 %D gU
67.flow chart 流程图 ULjW589zb
68.reperformance of internal control 重新执行 xfos>|0N
69.audit evidence 审计证据 frc>0\
70.substantive procedures 实质性程序 &nZ=w#_
71.assertions 认定 1 (P>TH
72.esistence 存在 0(@8
73.occurrence 发生 rQj.W6w=
74.completeness 完整性 ]*sXISg1
75.rights and obligations 权利和义务 u2 -%~Rlo
76.valuation and allocation 计价和分摊 9)aXLM4Y
77.cutoff 截止 6.KR(V
78.accuracy 准确性 JAmv 7GL'6
79.classification 分类 9.#\GI ;
80.inspection 检查
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81.supervision of counting 监盘 yY
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82.observation 观察 SZ1+h TY7d
83.confirmation 函证 "%qGcC8
84.computation 计算 Z-Bw?_e_K
85.analytical procedures 分析程序 3::DURkjf
86.vouch 核对 \8{C$"F
87.trace 追查 i?4vdL8M
88.audit sampling 审计抽样 So bK<6
89.error 误差 -[0)n{AVvU
90.expected error 预期误差 ldI;DoE#U1
91.population 总体 Y]B2-wt-
92.sampling risk 抽样风险 DE."XSni
93.non- sampling risk 非抽样风险 PO<4rT+B
94.sampling unit 抽样单位 JS!rZi
95.statistical sampling 统计抽样 S-.!BQ@RMZ
96.tolerable error 可容忍误差 SZK~<@q5
97.the risk of under reliance 信赖不足风险 :E@"4O?<Y)
98.the risk of over reliance 信赖过度风险 kTc'k
99.the risk of incorrect rejection 误拒风险 A5y?|q>5
100. the risk of incorrect acceptance 误受风险 #*}4=
101.working trial balance 试算平衡表 :HMnU37m W
102.index and cross-referencing 索引和交叉索引 =WFMqBh<`
103.cash receipt 现金收入 &0Wv+2l@
104.cash disbursement 现金支出 WP2|0ib
105.bank statement 银行对账单 3MNo&0M9
106.bank reconciliation 银行存款余额调节表 RfEmkb<9Z
107.balance sheet date 资产负债表日 J@p[v3W
108.net realizable value 可变现净值 iNd8M V
109.storeroom 仓库 *D*K`dk
110.sale invoice 销售发票 S=eY`,'#R
111.price list 价目表 JV(|7Sk
112.positive confirmation request 积极式询证函 ;}=v|Dr&I.
113.negative confirmation request 消极式询证函 7evE;KL
114.purchase requisition 请购单 nFX8:fZ$>
115.receiving report 验收报告 &AZr(>
116.gross margin 毛利 xo7H^!_
117.manufacturing overhead 制造费用
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118.material requisition 领料单 1;]cYIq
119.inventory-taking 存货盘点 Wnvu
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120.bond certificate 债券 PG&@.KY
121.stock certificate 股票 "9&6bBa
122.audit report 审计报告 6_^u}me
123.entity 被审计单位 ,DXNq`24
124.addressee of the audit report 审计报告的收件人 BqCBH!^x
125.unqualified opinion 无保留意见 QVb@/
126.qualified opinion 保留意见 "'^#I_*Mf
127.disclaimer of opinion 无法表示意见 -9.S?N'T>;
128.adverse opinion 否定意见 q 1Rk'k4+
129 Auditors‘Report审计报告 `GqS.O}C
130 internal audit内部审计 Nt$/JBB[$
131 public sector audit政府审计 u"?cmg<.1
账项基础审计accounting number-based audit mI@E>VCV[
风险导向审计方法risk-oriented audit approach ]y2(ZTNTs