1.audit 审计 T%{qwZc+mJ
2.attestation Wn61;kV_)
鉴证 ?`wO
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3.credibility 2Zf}t
可信赖程度 dso6ZRx
4.audit of financial statements 财务报表审计 .M3]\I u
5.agreed-upon procedures 执行商定程序 c&!EsMsU
6.high levels of assurance 高水平保证 oD_n+95B
7.compilation 编制 y|sU-O2}Dl
8.reliability 可靠性 Q\WH2CK
9.relevance 相关性 nE$8-*BZ_
10.professional skepticism 职业谨慎 ^FaBaDcnl
11.objectivity 客观性 QWqEe|}6
12. professional competence 专业胜任能力 99G
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13.Senior/CPA-in-charge 项目经理 B=E<</i
14.audit engagement letter 业务约定书 O=2"t%Gc
15.recurring audit 连续审计 6Vr:?TI7
16.the client 委托人 ={HYwP;
17.change CPA 更换注册会计师 JHF<vyt5<
18.the existing CPA 现任注册会计师 ,,U8X [A
19.the successor CPA 后任注册会计师 `:=af[n
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 o>(I_3J[p
22.expert 专家 l/(|rl#6
23.the board of directors 董事会 azEN_oUV
24.knowledge of the entity‘ s business 了解被审计单位情况 t0$}
25.assess material misstatement risks评估重大错报风险 qa>Z?/w
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 6N
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27.a general knowledge of ————- 初步了解―――的情况 O+8]y4%5
28.a more knowledge of—————— 进一步了解的情况 "])yV
29.the prior year‘s working papers 以前年度工作底稿 PVK. %y9
30.minutes of meeting 会议纪要 F]_w~1
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31.business risks 经营风险 XTzz/.T;Z
32.appropriateness 适当性 2)_Zz~
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33.accounting estimate 会计估计 c34s(>AC
34.management representations 管理层声明 {KH!PAh
35.going concern assumption 持续经营假设 a]JQ
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36.audit plan 审计计划 <oF
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37.significant audit areas 重点审计领域 ~"eQPTd
38.error 错误 <xb =.xe
39.fraud舞弊 L[Z
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40.modified or additional procedures 修改或追加审计程序 NeG$;z7
41.misappropriation of assets 侵占资产 ,{tz%\,%
42.transactions without substance 虚假交易 FLWQY,
43.unusual pressures 异常压力 s{QS2G$5
44.the suspected noncompliance 涉嫌存在违法行为 A*&`cUoA
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 l"T{!Oq
48.an acceptably low level 可接受水平 #Cj$;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 ';HNQe?vT
50.misstatements or omissions 错报或漏报 #2dd`F8
51.aggregate 总计 C r A7lu'
52.subsequent events 期后事项 $w:7$:k
53.adjust the financial statements 调整财务报表 l_?r#Qc7
54.perform additional audit procedures 实施追加的审计程序 .ty^ k@J|]
55.audit risk 审计风险 a$}n4p
56.detection risk 检查风险 }&E'ox<S
57.inappropriate audit opinion 不适当的审计意见 #$W bYL|
58.material misstatement 重大的错报 8y9`xRy
59.tolerable misstatement 可容忍错报 G7|CwzMg
60.the acceptable level of detection risk 可接受的检查风险 aPELAU-
61.assessed level of material misstatement risk 重大错报风险的评估水平 s":\>
62.simall business 小规模企业 [xm{4Ba2X
63.accounting system 会计系统 HU~,_m
64.test of control 控制测试 0j'H5>m"
65.walk-through test 穿行测试 0$saDmED
66.communication 沟通 r~<I5MZY
67.flow chart 流程图 PO$
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68.reperformance of internal control 重新执行 :)~idVlV
69.audit evidence 审计证据 {? a@UUvC
70.substantive procedures 实质性程序 G1:*F8q
71.assertions 认定 ?3=D-Xrb
72.esistence 存在 8 !{;yz
73.occurrence 发生 /,tQdD&
74.completeness 完整性
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75.rights and obligations 权利和义务 qG Abh
76.valuation and allocation 计价和分摊 q? 9x0L
77.cutoff 截止 TB oN8cB}
78.accuracy 准确性 I: j!A
79.classification 分类 7
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80.inspection 检查 sKIpL(_I$
81.supervision of counting 监盘 l^LYSZg'R8
82.observation 观察 ~qjnV
83.confirmation 函证 {}Q A#:V
84.computation 计算 r+#! ]wNPe
85.analytical procedures 分析程序 ;|.~'':
86.vouch 核对 ]<
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87.trace 追查 JQ[~N-
88.audit sampling 审计抽样 c@uNA0
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89.error 误差 N:_U2[V^d
90.expected error 预期误差 j/C.='?%
91.population 总体 A,WZ}v}_
92.sampling risk 抽样风险 Y[\ZN
93.non- sampling risk 非抽样风险 T#>1$0yv
94.sampling unit 抽样单位 t%B ,ATW
95.statistical sampling 统计抽样 KX|7mr90K
96.tolerable error 可容忍误差 qjtrU#n
97.the risk of under reliance 信赖不足风险 x|TLMu=3=
98.the risk of over reliance 信赖过度风险 _NkVi_UX
99.the risk of incorrect rejection 误拒风险 dHAI4Yf4U
100. the risk of incorrect acceptance 误受风险 wM2[i
101.working trial balance 试算平衡表 ?6m6 4{M
102.index and cross-referencing 索引和交叉索引 Z*M]AvO+#
103.cash receipt 现金收入 qMHI-h_A
104.cash disbursement 现金支出 +OM9v3qJ
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 @Yl&Jg2l'
107.balance sheet date 资产负债表日 mvCH$}w8&
108.net realizable value 可变现净值 U}=o3u
109.storeroom 仓库 byyzXRO;
110.sale invoice 销售发票 a$7}41F[~s
111.price list 价目表 Ki8]+W37
112.positive confirmation request 积极式询证函 |z5`h
113.negative confirmation request 消极式询证函 +O2z&a;q
114.purchase requisition 请购单 e*zt;SR
115.receiving report 验收报告 L^7"I 4=(D
116.gross margin 毛利 IKm_YQ$XOy
117.manufacturing overhead 制造费用 R
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118.material requisition 领料单 7e`ylnP!
119.inventory-taking 存货盘点 8
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120.bond certificate 债券 1pM"j!
121.stock certificate 股票 U6B-{l:W
122.audit report 审计报告 IwR/4L
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123.entity 被审计单位 Zeeixg-1<
124.addressee of the audit report 审计报告的收件人 \?|FB~.Ry
125.unqualified opinion 无保留意见 8ph*S&H
126.qualified opinion 保留意见 hm&cRehU
127.disclaimer of opinion 无法表示意见 5Y#W$Fx($R
128.adverse opinion 否定意见 U)3*7D
129 Auditors‘Report审计报告 +ROwk
130 internal audit内部审计 I'qIc?
131 public sector audit政府审计 yLDv/r
账项基础审计accounting number-based audit 1U/ dc.x5
风险导向审计方法risk-oriented audit approach [ITtg?]F