1.audit 审计 c6xr[tc%
2.attestation 8/aJ4w[A
鉴证 $?P
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3.credibility aA|{r/.10K
可信赖程度 OCx'cSs-=
4.audit of financial statements 财务报表审计 A`3KE9ED
5.agreed-upon procedures 执行商定程序 ..8t1+S6]
6.high levels of assurance 高水平保证 6m;>R%S_
7.compilation 编制 =Q_1Mr4O
8.reliability 可靠性 as:l1S
9.relevance 相关性 gFTU9k<
10.professional skepticism 职业谨慎 ]%6%rq%9C
11.objectivity 客观性 uQO5GDuK>
12. professional competence 专业胜任能力 J -z.
13.Senior/CPA-in-charge 项目经理 %1A8m-u]M
14.audit engagement letter 业务约定书 7p.8{zQ*
15.recurring audit 连续审计 \|Af26
16.the client 委托人 qB$-H' j:;
17.change CPA 更换注册会计师 $vXY"-k
18.the existing CPA 现任注册会计师 s5@BVD'}E
19.the successor CPA 后任注册会计师 *LB-V%{|'
20.the preceding CPA前任注册会计师 =T[P
21.issue the audit report 出具审计报告 7T)y"PZ
22.expert 专家 E D>7
23.the board of directors 董事会 ` 7iA?;
24.knowledge of the entity‘ s business 了解被审计单位情况 nnPT08$
25.assess material misstatement risks评估重大错报风险 H2jypVs$2
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b;QgL_w
27.a general knowledge of ————- 初步了解―――的情况 !}*vM@)1
28.a more knowledge of—————— 进一步了解的情况 9Ad%~qciY
29.the prior year‘s working papers 以前年度工作底稿 ^s6~*n<fH
30.minutes of meeting 会议纪要 -KGJr
31.business risks 经营风险 M$EF 8
32.appropriateness 适当性 |-=-/u1
33.accounting estimate 会计估计 #-
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34.management representations 管理层声明 =cl#aS}e8
35.going concern assumption 持续经营假设 vb~%u;zrC@
36.audit plan 审计计划 bW
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37.significant audit areas 重点审计领域 F\JS?zt2
38.error 错误 d
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39.fraud舞弊 _E?tVx.6
40.modified or additional procedures 修改或追加审计程序 R9A:"sJ
41.misappropriation of assets 侵占资产 Hj
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42.transactions without substance 虚假交易 %.$!VTO"
43.unusual pressures 异常压力 HAO-|=c4
44.the suspected noncompliance 涉嫌存在违法行为 c/K#W$ l
45.materialiy 重要性 t[!,puZc#
46.exceed the materiality level 超过重要性水平 B@-\.
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47.approach the materiality level 接近重要性水平 9mDdX
48.an acceptably low level 可接受水平 @M\JzV4 A[
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 w~B1TfqNo
50.misstatements or omissions 错报或漏报 zdJPMNHg
51.aggregate 总计 ']2Vf]dB
52.subsequent events 期后事项 X]}ai5
53.adjust the financial statements 调整财务报表 ??nT[bhQ
54.perform additional audit procedures 实施追加的审计程序 : _Y^o
55.audit risk 审计风险 -`q!mdA2
56.detection risk 检查风险 qY-aR;
57.inappropriate audit opinion 不适当的审计意见 .'M.yE~5J
58.material misstatement 重大的错报 ]CP5s5
59.tolerable misstatement 可容忍错报 rrU(>jA!
60.the acceptable level of detection risk 可接受的检查风险 E4Q`)6]0
61.assessed level of material misstatement risk 重大错报风险的评估水平 *m"@*O'
62.simall business 小规模企业 qE2<vjRg
63.accounting system 会计系统 ! =21K0~t#
64.test of control 控制测试 +iN!$zF5]
65.walk-through test 穿行测试 Qf0P"s`
66.communication 沟通
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67.flow chart 流程图 lJAzG,f
68.reperformance of internal control 重新执行 %.
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69.audit evidence 审计证据 ?5" >5 0
70.substantive procedures 实质性程序 pu MVvo
71.assertions 认定 3\ajnd|
72.esistence 存在 7x`$ A
73.occurrence 发生 1<@lM8&.kO
74.completeness 完整性 Lb$Uba-_
75.rights and obligations 权利和义务 5L6.7}B
76.valuation and allocation 计价和分摊 PYQ
77.cutoff 截止 {0j,U\ kb
78.accuracy 准确性 ZOqA8#\
79.classification 分类 E7h@c>IK
80.inspection 检查 /w dvm4
81.supervision of counting 监盘 Nkb%4ofKqu
82.observation 观察 fX9b1x
83.confirmation 函证 >;G_o="X
84.computation 计算 e#5WX
85.analytical procedures 分析程序 im<!JMI
86.vouch 核对 n\Is}Czl
87.trace 追查 vH6(p(l
88.audit sampling 审计抽样 3 a(SmM:
89.error 误差 R5MN;xG^
90.expected error 预期误差 ShRMzU
91.population 总体 XKp(31])
92.sampling risk 抽样风险 mK M[[l&A
93.non- sampling risk 非抽样风险 ZD50-w;
94.sampling unit 抽样单位 J8FzQ2
95.statistical sampling 统计抽样 b^[>\s'
96.tolerable error 可容忍误差 f(}&8~ &
97.the risk of under reliance 信赖不足风险 ce4rhtkV
98.the risk of over reliance 信赖过度风险 "c~``i\G
99.the risk of incorrect rejection 误拒风险 e{2Za
100. the risk of incorrect acceptance 误受风险 m?Jnb\0
101.working trial balance 试算平衡表 xg%{p``
102.index and cross-referencing 索引和交叉索引 ZK{1z|
103.cash receipt 现金收入 $hJ 4=F
104.cash disbursement 现金支出 7 HL
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105.bank statement 银行对账单 ^38kxwh
106.bank reconciliation 银行存款余额调节表 ,-d2wzhW
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 ,EH-Sf2Cb
109.storeroom 仓库 'lC=k7@x
110.sale invoice 销售发票 5FJ%"5n&
111.price list 价目表 6UN{Vjr%`
112.positive confirmation request 积极式询证函 L) _ VdB
113.negative confirmation request 消极式询证函 mFpj@=^_G
114.purchase requisition 请购单 iw(`7(*
115.receiving report 验收报告 N+R{&v7=F%
116.gross margin 毛利 =*4^Dtp
117.manufacturing overhead 制造费用 VKXB)-'L
118.material requisition 领料单 k?pNmKVJM
119.inventory-taking 存货盘点 KPK`C0mg@k
120.bond certificate 债券 mV7_O//
121.stock certificate 股票 C>l (4*S
122.audit report 审计报告 ENYc.$r
123.entity 被审计单位 F":dS-u&L
124.addressee of the audit report 审计报告的收件人 I`{=[.c
125.unqualified opinion 无保留意见 ciHTnC
126.qualified opinion 保留意见 kyB>]2
127.disclaimer of opinion 无法表示意见 <+ <o
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128.adverse opinion 否定意见 ;h~k B
129 Auditors‘Report审计报告 dZ,7q_r,~
130 internal audit内部审计 UBwYwm0
131 public sector audit政府审计 A?ESjMy(R
账项基础审计accounting number-based audit IOrYm
风险导向审计方法risk-oriented audit approach {yBd{x<>/