1.audit 审计 wp5H|ctl
2.attestation t* p%!xsH
鉴证 4i5b.bU$
3.credibility Hl'AnxE
可信赖程度 cMoJHC,!
4.audit of financial statements 财务报表审计 ?;.=
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5.agreed-upon procedures 执行商定程序 "Nz@jv?
6.high levels of assurance 高水平保证 EJQT\c
7.compilation 编制 `e?~c'a@
8.reliability 可靠性 *"4l}&
9.relevance 相关性 '#eT
10.professional skepticism 职业谨慎 [tElt4uG
11.objectivity 客观性 ez)Ks`
12. professional competence 专业胜任能力 Li$2 Gpc/
13.Senior/CPA-in-charge 项目经理 8OO[Le]1
14.audit engagement letter 业务约定书 NV@$\<
15.recurring audit 连续审计 !IB}&m
16.the client 委托人 u8`S*i/)m
17.change CPA 更换注册会计师 N93R(x)%
18.the existing CPA 现任注册会计师 UI%4d3
19.the successor CPA 后任注册会计师 4\g[&
20.the preceding CPA前任注册会计师 oA7| s1
21.issue the audit report 出具审计报告 g W9`k,U
22.expert 专家
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23.the board of directors 董事会 /L@6Ae
24.knowledge of the entity‘ s business 了解被审计单位情况 79-50}A
25.assess material misstatement risks评估重大错报风险 DlAwB1Ak
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 vts
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27.a general knowledge of ————- 初步了解―――的情况 -T-yt2h(
28.a more knowledge of—————— 进一步了解的情况 <RY!Mc
29.the prior year‘s working papers 以前年度工作底稿 l~Ka(*[!U
30.minutes of meeting 会议纪要 Dhfor+Epy
31.business risks 经营风险 ,8d&uR}x
32.appropriateness 适当性 o_[~{@ RoR
33.accounting estimate 会计估计 v\qyDZ VV
34.management representations 管理层声明 ! hEZV&y
35.going concern assumption 持续经营假设 3Co1bY:
36.audit plan 审计计划 jp@X,HES
37.significant audit areas 重点审计领域 &-JIXVd*R
38.error 错误 q5@Nd3~h
39.fraud舞弊 *M0O&" ~j
40.modified or additional procedures 修改或追加审计程序 Wg,@S*x(
41.misappropriation of assets 侵占资产 bn5O2
42.transactions without substance 虚假交易 pSI
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43.unusual pressures 异常压力 0Zo><=
44.the suspected noncompliance 涉嫌存在违法行为 w(t1m]pF[
45.materialiy 重要性 e7\gd\
46.exceed the materiality level 超过重要性水平 P4c3kO0
47.approach the materiality level 接近重要性水平 #o9CC)q5G
48.an acceptably low level 可接受水平 v0tFU!Q%
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 T4gfQ6#
50.misstatements or omissions 错报或漏报 RL/7>
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51.aggregate 总计 Qu7ML]e?z
52.subsequent events 期后事项 Qz%q#4Zb
53.adjust the financial statements 调整财务报表 !r/~D |
54.perform additional audit procedures 实施追加的审计程序 Fm6]mz%~u#
55.audit risk 审计风险 b
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56.detection risk 检查风险 b`^?nD7
57.inappropriate audit opinion 不适当的审计意见 LTH,a?lD
58.material misstatement 重大的错报 (nuTfmt>
59.tolerable misstatement 可容忍错报 oWi#?'
60.the acceptable level of detection risk 可接受的检查风险 !8W0XUqh+
61.assessed level of material misstatement risk 重大错报风险的评估水平 Yl$@/xAa
62.simall business 小规模企业 j
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63.accounting system 会计系统 m39.j:BG5
64.test of control 控制测试 9.( [,J
65.walk-through test 穿行测试 a>,_o(]cW
66.communication 沟通 ui|6ih$+
67.flow chart 流程图 9L4;#c
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68.reperformance of internal control 重新执行 P6ka'!z
69.audit evidence 审计证据 NiE`u
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70.substantive procedures 实质性程序 H_Sv,lwz;c
71.assertions 认定 Ukf:m&G
72.esistence 存在 ;'Z"CbS+
73.occurrence 发生 -ik((qx_
74.completeness 完整性 h<PS<
75.rights and obligations 权利和义务 &G\C[L
76.valuation and allocation 计价和分摊 k+je-%hPj
77.cutoff 截止 ~HT
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78.accuracy 准确性 2\+N<-(F5
79.classification 分类 $M4_"!
80.inspection 检查 M\IdQY-c
81.supervision of counting 监盘 s=E6HP@q
82.observation 观察 r~fnK%
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83.confirmation 函证 wq1s#ag<
84.computation 计算 w(
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85.analytical procedures 分析程序 HTMo.hr
86.vouch 核对 O<Ay`p5
87.trace 追查 4mX]JH`UTe
88.audit sampling 审计抽样 'X/:TOk{W
89.error 误差 }v_|N"@
90.expected error 预期误差 (r}StR+
91.population 总体 YWV)C?5x&
92.sampling risk 抽样风险 ?G]yU
93.non- sampling risk 非抽样风险 EKsOj&ZiJ
94.sampling unit 抽样单位 By}Z
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95.statistical sampling 统计抽样 Tgi7RAY
96.tolerable error 可容忍误差 %.\+j,G7
97.the risk of under reliance 信赖不足风险 =>A}eR1Y
98.the risk of over reliance 信赖过度风险 Ip8:~Fl]
99.the risk of incorrect rejection 误拒风险 tO"AeZe%|
100. the risk of incorrect acceptance 误受风险 +G7[(Wz(z
101.working trial balance 试算平衡表 P
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102.index and cross-referencing 索引和交叉索引 Z7e"4wA
103.cash receipt 现金收入 I!K-*
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104.cash disbursement 现金支出 aSHN*tP%y
105.bank statement 银行对账单 1UB
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106.bank reconciliation 银行存款余额调节表 92b}N|u
107.balance sheet date 资产负债表日 d$?+>t/
108.net realizable value 可变现净值 ~52'iI)Mw
109.storeroom 仓库 ozHL'H
110.sale invoice 销售发票 r(n>N0:0Ls
111.price list 价目表 As tuM]
112.positive confirmation request 积极式询证函 _ph1( !H$
113.negative confirmation request 消极式询证函 zd F;!
114.purchase requisition 请购单 SVV-zz]3M
115.receiving report 验收报告 { W5
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116.gross margin 毛利 u-V(
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117.manufacturing overhead 制造费用 PBiA/dG[;
118.material requisition 领料单 +#X+QG
119.inventory-taking 存货盘点 ;LKYA?=/V
120.bond certificate 债券 W3%RB[s-
121.stock certificate 股票 k@[[vj|W
122.audit report 审计报告 65mfq&"P?
123.entity 被审计单位 Wm)Id_
124.addressee of the audit report 审计报告的收件人 Un5 AStG
125.unqualified opinion 无保留意见 a,fcR
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126.qualified opinion 保留意见 8#1o
127.disclaimer of opinion 无法表示意见 AB<bW3qf(
128.adverse opinion 否定意见 tejpY
129 Auditors‘Report审计报告 jpMMnEVj6P
130 internal audit内部审计 7WmY:g#s
131 public sector audit政府审计 Uqly|FS &n
账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach 3rLc\rK