1.audit 审计 wRq
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2.attestation 7|Iq4@IT
鉴证 yVJ)JhV
3.credibility u'gsIuRJ
可信赖程度 *OHjw;xm+
4.audit of financial statements 财务报表审计 RB;2
5.agreed-upon procedures 执行商定程序 v+dT7*^@
6.high levels of assurance 高水平保证 @V+KL>Qw
7.compilation 编制 i98PlAq)B
8.reliability 可靠性 2P{! n#"
9.relevance 相关性 LmUR@
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10.professional skepticism 职业谨慎 |HPb$#i
11.objectivity 客观性 L Z3=K`gj
12. professional competence 专业胜任能力 w;J#+ik
13.Senior/CPA-in-charge 项目经理 Fl"LK:)
14.audit engagement letter 业务约定书 r4iT
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15.recurring audit 连续审计 Jq+@%#G
16.the client 委托人 Xob(4
17.change CPA 更换注册会计师 =,&{ &m)
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 1 -R4A7+3
21.issue the audit report 出具审计报告 u
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22.expert 专家 0 4oMgH>Vd
23.the board of directors 董事会 k_Lv\'Ok
24.knowledge of the entity‘ s business 了解被审计单位情况 W=2]!%3#
25.assess material misstatement risks评估重大错报风险 jtqU`|FSQ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cl M6R
27.a general knowledge of ————- 初步了解―――的情况 6U]r 3
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28.a more knowledge of—————— 进一步了解的情况 )Rj?\ZUR
29.the prior year‘s working papers 以前年度工作底稿 Ac/LNqIs
30.minutes of meeting 会议纪要 lH"V
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31.business risks 经营风险 0f;|0siTAm
32.appropriateness 适当性 ~Q=^YZgn8
33.accounting estimate 会计估计 yzX S{#\
34.management representations 管理层声明 QR$m i1Vv\
35.going concern assumption 持续经营假设 8Z
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36.audit plan 审计计划 ,ZnL38GW
37.significant audit areas 重点审计领域 c{jTCkzq
38.error 错误 e C&!yY2g
39.fraud舞弊 @^HZTuP2;
40.modified or additional procedures 修改或追加审计程序 ,rhNXx
41.misappropriation of assets 侵占资产 jLEO-<)-)
42.transactions without substance 虚假交易 #O7phjzgD
43.unusual pressures 异常压力 |;YDRI
44.the suspected noncompliance 涉嫌存在违法行为 WTZuf9:
45.materialiy 重要性 U{HBmSR
46.exceed the materiality level 超过重要性水平 !ed0
47.approach the materiality level 接近重要性水平 ZPHatC
48.an acceptably low level 可接受水平 jW}hLjlN
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 Nxm '*
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50.misstatements or omissions 错报或漏报 ~sCdvBA
51.aggregate 总计 GEki34
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52.subsequent events 期后事项 sT91>'&
53.adjust the financial statements 调整财务报表 al4X}
54.perform additional audit procedures 实施追加的审计程序 a3:1`c/~\
55.audit risk 审计风险 mEV@~){
56.detection risk 检查风险 q]y{
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57.inappropriate audit opinion 不适当的审计意见 \K:?#07Wj4
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 jf&
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60.the acceptable level of detection risk 可接受的检查风险 t5S!j2E
61.assessed level of material misstatement risk 重大错报风险的评估水平 Lvn+EM
62.simall business 小规模企业 B>
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63.accounting system 会计系统 Oq95zo
64.test of control 控制测试 ]yas]5H
65.walk-through test 穿行测试 .y#>mXm>
66.communication 沟通 1*B'o<?P1
67.flow chart 流程图 '8|joj>G=
68.reperformance of internal control 重新执行 VQpwHzh
69.audit evidence 审计证据 j8ac8J,}c
70.substantive procedures 实质性程序 z@xkE ,j>
71.assertions 认定 -nB.
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72.esistence 存在 ?lIh&C8]X
73.occurrence 发生 (z%OK[
74.completeness 完整性 + )7h)uq
75.rights and obligations 权利和义务 EOf*1/Ih
76.valuation and allocation 计价和分摊 p%e
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77.cutoff 截止 G\*`%B_ n
78.accuracy 准确性 n5?7iU&JIo
79.classification 分类 {JW_ZJx
80.inspection 检查 qkq^oHI
81.supervision of counting 监盘 Vc
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82.observation 观察 ,L8(Vo`-
83.confirmation 函证 Qy) -gax:,
84.computation 计算 0Y*Ag,S
85.analytical procedures 分析程序 zB+zw\ncN
86.vouch 核对 `W4Is~VVv
87.trace 追查 QH6_nZY
88.audit sampling 审计抽样 -M`+hVs?
89.error 误差 5K$d4KT
90.expected error 预期误差 *BQy$dfE
91.population 总体 4pFoSs?\
92.sampling risk 抽样风险 LLwC*) #
93.non- sampling risk 非抽样风险 e41r!od
94.sampling unit 抽样单位 Njs'v;-K
95.statistical sampling 统计抽样 <GoZ>
96.tolerable error 可容忍误差 Z]^O=kX
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97.the risk of under reliance 信赖不足风险 Qh4Z{c@
98.the risk of over reliance 信赖过度风险 r7*'s
99.the risk of incorrect rejection 误拒风险 `AhTER
100. the risk of incorrect acceptance 误受风险 $eh>.c'&]
101.working trial balance 试算平衡表 HQrx9CXE
102.index and cross-referencing 索引和交叉索引 $(pVE}J
103.cash receipt 现金收入 1zY"Uxp
104.cash disbursement 现金支出 Bet?]4\_
105.bank statement 银行对账单 +K"d\<
106.bank reconciliation 银行存款余额调节表 {OW.^UIq^
107.balance sheet date 资产负债表日 -2y>X`1Y
108.net realizable value 可变现净值 A)D1
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109.storeroom 仓库 THnZbh4#)
110.sale invoice 销售发票 -@`!p
111.price list 价目表 o1u?H4z
112.positive confirmation request 积极式询证函 f15n ~d
113.negative confirmation request 消极式询证函 &y:SK)
114.purchase requisition 请购单 5=P*<Dnj
115.receiving report 验收报告 i
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116.gross margin 毛利 hdxq@%Vs
117.manufacturing overhead 制造费用 zT jk^
118.material requisition 领料单 Z<
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119.inventory-taking 存货盘点 (/Dr=D{ `
120.bond certificate 债券 hSSFmEpr
121.stock certificate 股票 %ZJ;>a#
122.audit report 审计报告 v,,Dz8!Ty
123.entity 被审计单位 N
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124.addressee of the audit report 审计报告的收件人 3[iHe+U(
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 z4*`K4W
127.disclaimer of opinion 无法表示意见 lag%}^
128.adverse opinion 否定意见 5U%a$.yr
129 Auditors‘Report审计报告 )zq sn
130 internal audit内部审计 UWq[K&vQZ
131 public sector audit政府审计 (T2\
账项基础审计accounting number-based audit b)@b63P_
风险导向审计方法risk-oriented audit approach !Ytr4DtM