1.audit 审计 X{8g2](z.
2.attestation ]
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鉴证 a\tv,Lx
3.credibility _[,7DA.qc
可信赖程度 h~s h!W8
4.audit of financial statements 财务报表审计 Lrq e:\
5.agreed-upon procedures 执行商定程序 3Uy(d,N
6.high levels of assurance 高水平保证 x,UP7=6
7.compilation 编制 ~'0W(~Q8
8.reliability 可靠性 4q*mEV
9.relevance 相关性 i
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10.professional skepticism 职业谨慎 k;Ask#rs
11.objectivity 客观性 M?QX'fia
12. professional competence 专业胜任能力 EM!9_8 f
13.Senior/CPA-in-charge 项目经理 \?"p]&2UcB
14.audit engagement letter 业务约定书 0X4I-xx#
15.recurring audit 连续审计 TV~S#yg+H
16.the client 委托人 f{)n xd
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17.change CPA 更换注册会计师 fr<V])
18.the existing CPA 现任注册会计师 (lt{$0
19.the successor CPA 后任注册会计师 z4 KKt&
20.the preceding CPA前任注册会计师 3c[]P2Bh
21.issue the audit report 出具审计报告 S^A+Km3VB
22.expert 专家 qqSFy>`P
23.the board of directors 董事会 B}^l'p_u
24.knowledge of the entity‘ s business 了解被审计单位情况 K[l5=)G0L
25.assess material misstatement risks评估重大错报风险 0X}0,
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 AtNF&=Op
27.a general knowledge of ————- 初步了解―――的情况 dWiX_&g
28.a more knowledge of—————— 进一步了解的情况 U &RZx&W
29.the prior year‘s working papers 以前年度工作底稿 Dr5AJ`y9A
30.minutes of meeting 会议纪要 B:#9
31.business risks 经营风险 [Nu py,v
32.appropriateness 适当性 k1~? }+<e
33.accounting estimate 会计估计 !7Nz_d~n
34.management representations 管理层声明 rb*;4a
35.going concern assumption 持续经营假设 UeU`U
36.audit plan 审计计划 lsKQZ@LN`
37.significant audit areas 重点审计领域 0}N"L ml
38.error 错误 G{gc]7\=Cd
39.fraud舞弊 .q|k459oi
40.modified or additional procedures 修改或追加审计程序 ._TN;tR~'
41.misappropriation of assets 侵占资产 0A')zKik
42.transactions without substance 虚假交易 /]-a 1
43.unusual pressures 异常压力 dz1kQzOU*
44.the suspected noncompliance 涉嫌存在违法行为 6mV^akapv
45.materialiy 重要性 }ZJJqJ`*e
46.exceed the materiality level 超过重要性水平 '3fN2[(
47.approach the materiality level 接近重要性水平 /i(R~7;?
48.an acceptably low level 可接受水平 Suy +XHV
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 :ka^ztXG
50.misstatements or omissions 错报或漏报 xM![
51.aggregate 总计 J=b'b%
52.subsequent events 期后事项 V#X<Yt
53.adjust the financial statements 调整财务报表 3,1HD_
54.perform additional audit procedures 实施追加的审计程序 {'yr)(:2M
55.audit risk 审计风险 +aN"*//i
56.detection risk 检查风险 a?@lX>Z
57.inappropriate audit opinion 不适当的审计意见 Y|E rVf4
58.material misstatement 重大的错报 009Q#[A
59.tolerable misstatement 可容忍错报 7sU,<Z/D
60.the acceptable level of detection risk 可接受的检查风险 e'r-o~1eN
61.assessed level of material misstatement risk 重大错报风险的评估水平 BT"n;L?[
62.simall business 小规模企业 PxA
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63.accounting system 会计系统 'cA(-ghY/E
64.test of control 控制测试 J@+b_e*
65.walk-through test 穿行测试 EkoT U#w5
66.communication 沟通 Q096M 0m
67.flow chart 流程图 f<M!L>+M6
68.reperformance of internal control 重新执行 wK0],,RN,h
69.audit evidence 审计证据 !V-(K_\t
70.substantive procedures 实质性程序 N1hj[G[H"
71.assertions 认定 @a,}k<@E
72.esistence 存在 RLfB]\w
73.occurrence 发生 .mplML0oW
74.completeness 完整性 ijgm-1ECk3
75.rights and obligations 权利和义务 7m8(8$-6
76.valuation and allocation 计价和分摊 >L433qR
77.cutoff 截止 ,n$NF0^l
78.accuracy 准确性 a#a n+JY3
79.classification 分类 ~l]g4iEp
80.inspection 检查 O]KQ]zN
81.supervision of counting 监盘 TQth"Cv2:
82.observation 观察 a3L-q>h
83.confirmation 函证 WZ=$c]gG
84.computation 计算 a|z@5r%
85.analytical procedures 分析程序 J3$@: S'
86.vouch 核对 Z9
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87.trace 追查 51;[R8'w
88.audit sampling 审计抽样 biENRJQ.
89.error 误差 9 dK`
90.expected error 预期误差 V3ExS1fNf
91.population 总体 :QC |N@C
92.sampling risk 抽样风险 xNjWo*y v
93.non- sampling risk 非抽样风险 <`WcI`IAb
94.sampling unit 抽样单位 y-{?0mLq
95.statistical sampling 统计抽样 R{pF IyR
96.tolerable error 可容忍误差 vRH2[{KQ9
97.the risk of under reliance 信赖不足风险 7"1]5\p^g
98.the risk of over reliance 信赖过度风险 EI496bsRHm
99.the risk of incorrect rejection 误拒风险 L%+mD$@u
100. the risk of incorrect acceptance 误受风险 Nh\o39=
101.working trial balance 试算平衡表 IyA
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102.index and cross-referencing 索引和交叉索引 l#Vg=zrT
103.cash receipt 现金收入 GP;N1/=
104.cash disbursement 现金支出 1x8wQ/p|
105.bank statement 银行对账单 -b|"%e<'
106.bank reconciliation 银行存款余额调节表 y9.?5#aL
107.balance sheet date 资产负债表日 =_CH$F!U
108.net realizable value 可变现净值 <h~=d("j
109.storeroom 仓库 3,n" d-
110.sale invoice 销售发票 sKk+^.K}|
111.price list 价目表 0{
112.positive confirmation request 积极式询证函 GJF &id
113.negative confirmation request 消极式询证函 RFX{]bQp9
114.purchase requisition 请购单 |
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115.receiving report 验收报告 fXh{_>
116.gross margin 毛利 'V&Tlw|
117.manufacturing overhead 制造费用 #q W#>0U
118.material requisition 领料单 TFAR>8Nm
119.inventory-taking 存货盘点 u60RuP&
120.bond certificate 债券 Tgh?=]H
121.stock certificate 股票 t7Mq>rFB
122.audit report 审计报告 cICfV,j
123.entity 被审计单位 Pm,
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124.addressee of the audit report 审计报告的收件人 _07$TC1
125.unqualified opinion 无保留意见 pC #LQ
126.qualified opinion 保留意见 _EJP I
127.disclaimer of opinion 无法表示意见 u:mndTpB6x
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 (4Nj3x
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130 internal audit内部审计 $HtGB]
131 public sector audit政府审计 gA%
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账项基础审计accounting number-based audit g> ~+M
风险导向审计方法risk-oriented audit approach dMCoN8W