1.audit 审计 {}P~nP
2.attestation r ?z}TtDp
鉴证 &}d5'IRT
3.credibility szp.\CMz
可信赖程度 ?L6wky{
4.audit of financial statements 财务报表审计 XoGO
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5.agreed-upon procedures 执行商定程序 "Rn@yZV
6.high levels of assurance 高水平保证 .M0pb^M
7.compilation 编制 T-Yb
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8.reliability 可靠性 GjbOc
9.relevance 相关性 u24XuSe$
10.professional skepticism 职业谨慎 =b>e4I@
11.objectivity 客观性 (V0KmNCW`
12. professional competence 专业胜任能力 `:Zgq+j&
13.Senior/CPA-in-charge 项目经理 N'Vj& DWC
14.audit engagement letter 业务约定书 NG:
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15.recurring audit 连续审计 U5[r&Y
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16.the client 委托人 R| XD#bG
17.change CPA 更换注册会计师 oz7=1;r
18.the existing CPA 现任注册会计师 VP*B<u
19.the successor CPA 后任注册会计师 ps33&
20.the preceding CPA前任注册会计师 zICrp
21.issue the audit report 出具审计报告 9/{ 8Y&
22.expert 专家 q
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23.the board of directors 董事会 ld#YXJ;P.k
24.knowledge of the entity‘ s business 了解被审计单位情况 #I#_gjJkx
25.assess material misstatement risks评估重大错报风险 ]PB95%
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 izLB4pk$
27.a general knowledge of ————- 初步了解―――的情况 bjq.nn<=
28.a more knowledge of—————— 进一步了解的情况 A-u!{F
29.the prior year‘s working papers 以前年度工作底稿 ;A0ZcgF
30.minutes of meeting 会议纪要 BwVq:)P/R
31.business risks 经营风险 rdH^"(
32.appropriateness 适当性 u]P9ip"Z
33.accounting estimate 会计估计 q NUd "%S
34.management representations 管理层声明 f;!L\$yKy
35.going concern assumption 持续经营假设 .2y @@g
36.audit plan 审计计划 NRI[|
37.significant audit areas 重点审计领域 o1H6E1$=
38.error 错误 s\(@f4p
39.fraud舞弊 lDVgW}o@
40.modified or additional procedures 修改或追加审计程序 &:~9'-O
41.misappropriation of assets 侵占资产 X$eR RSW
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 6iY(RYZ7-
44.the suspected noncompliance 涉嫌存在违法行为 pL: r\Y:R
45.materialiy 重要性 )"%J~:`h}
46.exceed the materiality level 超过重要性水平 (]-RL
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47.approach the materiality level 接近重要性水平 ]'Gz~Z%>F
48.an acceptably low level 可接受水平 ;X+cS,h
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 sTvw@o
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50.misstatements or omissions 错报或漏报 @*WrHoa2N
51.aggregate 总计 4^!%>V"d/
52.subsequent events 期后事项 xu@xP5GB^
53.adjust the financial statements 调整财务报表 ?y,KN}s_
54.perform additional audit procedures 实施追加的审计程序 sH
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55.audit risk 审计风险 KK4rVb:-
56.detection risk 检查风险 ]2_=(N\Kt
57.inappropriate audit opinion 不适当的审计意见 4D6LP*
58.material misstatement 重大的错报 4}0Ry\
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59.tolerable misstatement 可容忍错报 ^~s!*T)\
60.the acceptable level of detection risk 可接受的检查风险 +ijxv
61.assessed level of material misstatement risk 重大错报风险的评估水平 [S0wwWU |0
62.simall business 小规模企业 $p*.[)
63.accounting system 会计系统 M2nUY`%#v
64.test of control 控制测试 -X-sykDm
65.walk-through test 穿行测试 g|j15&x
66.communication 沟通
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67.flow chart 流程图 WsT
68.reperformance of internal control 重新执行 u.}H)wt
69.audit evidence 审计证据 xrkR)~ E
70.substantive procedures 实质性程序 !:v7
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71.assertions 认定 HT6$|j
72.esistence 存在 PmtXD6p3(
73.occurrence 发生 0XI6gPo%
74.completeness 完整性 W9S6
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75.rights and obligations 权利和义务 %0'7J@W
76.valuation and allocation 计价和分摊 Kp19dp}'b
77.cutoff 截止 zX6Q7
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78.accuracy 准确性 KLjvPT\
79.classification 分类 V14+?L
80.inspection 检查 - *qoF(/U
81.supervision of counting 监盘 whFJ]
82.observation 观察 /)sP<WPQ6
83.confirmation 函证 KfQ?b_H.
84.computation 计算 }taG/kE62
85.analytical procedures 分析程序 s%G%s,d
86.vouch 核对 ^OK;s
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87.trace 追查 w17CZa
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88.audit sampling 审计抽样 BadnL<cj]
89.error 误差 `chD*@76I
90.expected error 预期误差
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91.population 总体 u,]qrlx{
92.sampling risk 抽样风险 Sa/]81aG
93.non- sampling risk 非抽样风险 #VsS C1
94.sampling unit 抽样单位 yTf
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95.statistical sampling 统计抽样 H;#C NB<e
96.tolerable error 可容忍误差 Y/
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97.the risk of under reliance 信赖不足风险 \5j#ad
98.the risk of over reliance 信赖过度风险 T=CJUla
99.the risk of incorrect rejection 误拒风险 Hxn#vAc
100. the risk of incorrect acceptance 误受风险 xl9S=^`=
101.working trial balance 试算平衡表 }|wC7*^)
102.index and cross-referencing 索引和交叉索引 U[z2{\
103.cash receipt 现金收入 0D0uzUD-
104.cash disbursement 现金支出 o
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105.bank statement 银行对账单 I A$=
106.bank reconciliation 银行存款余额调节表 x+v&3YF
107.balance sheet date 资产负债表日 t_+owiF)M
108.net realizable value 可变现净值 QQD7NN>
109.storeroom 仓库 7/iN`3Bz
110.sale invoice 销售发票 FytGg[#]
111.price list 价目表 \y+^r|IL
112.positive confirmation request 积极式询证函 yE;S6 O
113.negative confirmation request 消极式询证函 COj^pdE3
114.purchase requisition 请购单 +^%)QH>9
115.receiving report 验收报告 5x!rT&!G
116.gross margin 毛利 uU
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117.manufacturing overhead 制造费用 kIRjoKf <F
118.material requisition 领料单 AYDAt5K_
119.inventory-taking 存货盘点 @.,'A[D!K
120.bond certificate 债券 GGUwS
121.stock certificate 股票 40[@d
122.audit report 审计报告 )~IOsTjI
123.entity 被审计单位 |hX\ep
124.addressee of the audit report 审计报告的收件人 'r1X6?dJ
125.unqualified opinion 无保留意见 W*/2x8$d
126.qualified opinion 保留意见 aO2zD<d
127.disclaimer of opinion 无法表示意见 9%riB/vkrF
128.adverse opinion 否定意见 Z_>:p^id
129 Auditors‘Report审计报告 '@5x=>
130 internal audit内部审计 Tq?f5swsI
131 public sector audit政府审计 @\+UTkl8
账项基础审计accounting number-based audit w}8=sw
风险导向审计方法risk-oriented audit approach SZ:R~4 A