1.audit 审计 VL5kjF3/
2.attestation ih`/1n
鉴证 ~l!(I-'?g
3.credibility $gDp-7
可信赖程度 `.;7O27A^%
4.audit of financial statements 财务报表审计 yp
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5.agreed-upon procedures 执行商定程序 uuj"Er31
6.high levels of assurance 高水平保证 N&NOh|YS
7.compilation 编制 nR/; uTTz
8.reliability 可靠性 80$P35Q"
9.relevance 相关性 1W~-C B>
10.professional skepticism 职业谨慎 vVyO}Q`
11.objectivity 客观性 "b%hAdR
12. professional competence 专业胜任能力 MSeO#X
13.Senior/CPA-in-charge 项目经理 XBhWj\`(T
14.audit engagement letter 业务约定书 ^a; V-US
15.recurring audit 连续审计 ~m!>e])P?X
16.the client 委托人 1E$Z]5C9
17.change CPA 更换注册会计师 ;TSnIC)c
18.the existing CPA 现任注册会计师 |}Mkn4
19.the successor CPA 后任注册会计师 w GZ(bKyO
20.the preceding CPA前任注册会计师 ~p;<H
21.issue the audit report 出具审计报告 &_4A6
22.expert 专家 5K'EuI)
23.the board of directors 董事会 zq!
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24.knowledge of the entity‘ s business 了解被审计单位情况 d!8q+FI
25.assess material misstatement risks评估重大错报风险 \!ESmxSa;
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }#!o^B8
27.a general knowledge of ————- 初步了解―――的情况 N(vbo
28.a more knowledge of—————— 进一步了解的情况 6AUzS4O
29.the prior year‘s working papers 以前年度工作底稿 2?t(%uf]
30.minutes of meeting 会议纪要 x|0Q\<mEe
31.business risks 经营风险 mk\U wv
32.appropriateness 适当性 lk.Q6saI1
33.accounting estimate 会计估计 SJU93n"G/
34.management representations 管理层声明 3\=8tg p
35.going concern assumption 持续经营假设 md$[Bs9
36.audit plan 审计计划 #a#~YSnG
37.significant audit areas 重点审计领域 0nx
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38.error 错误 8g>jz
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39.fraud舞弊 vCH>Fj"7
40.modified or additional procedures 修改或追加审计程序 9Z*` {
41.misappropriation of assets 侵占资产 EoU}@MjM~
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 sbK0OA
44.the suspected noncompliance 涉嫌存在违法行为 >qtB27jV
45.materialiy 重要性 |<y[gj4`T/
46.exceed the materiality level 超过重要性水平 /bCrpcH
47.approach the materiality level 接近重要性水平 hN\E8"To
48.an acceptably low level 可接受水平 nOQ+oqM<
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 uzp!Y&C
50.misstatements or omissions 错报或漏报 m.K"IXD
51.aggregate 总计 czMLvPXRx
52.subsequent events 期后事项 +Yi=Wo/
53.adjust the financial statements 调整财务报表 QQ2xNNF[
54.perform additional audit procedures 实施追加的审计程序 e}[$ =
55.audit risk 审计风险 twgU ru
56.detection risk 检查风险 w-/bLg[L?$
57.inappropriate audit opinion 不适当的审计意见 8.-PQ
58.material misstatement 重大的错报 Fg#*rzA
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 =1yUH9\,b
61.assessed level of material misstatement risk 重大错报风险的评估水平 S<p
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62.simall business 小规模企业 u85y;AE,(
63.accounting system 会计系统 1pzU=!R?-O
64.test of control 控制测试 CKh-+8j
65.walk-through test 穿行测试 M8juab%y
66.communication 沟通 >5^Z'!Z"
67.flow chart 流程图 iZjvO`@[
68.reperformance of internal control 重新执行 EXJ>Z
69.audit evidence 审计证据 ?5B}ZMW
70.substantive procedures 实质性程序 I*lq0&
71.assertions 认定 f7s]:n*Ih
72.esistence 存在 k9^P#l@p
73.occurrence 发生 &7@6Y{!/
74.completeness 完整性 +e?ixvld
75.rights and obligations 权利和义务 ke3=s
76.valuation and allocation 计价和分摊 {ReAl_Cm
77.cutoff 截止 $ ~D`-+J
78.accuracy 准确性 HwU \[f
79.classification 分类 %J|EDf,M
80.inspection 检查 kJDMIh|g
81.supervision of counting 监盘 :eIBK
82.observation 观察 |;D[Al5AMc
83.confirmation 函证 p~3
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84.computation 计算 3tr?-l[N\
85.analytical procedures 分析程序 :nwcO3~`
86.vouch 核对 8:t-I]dzk
87.trace 追查 '|FM|0~-J
88.audit sampling 审计抽样 3[V|C=u0
89.error 误差 l>=c]
90.expected error 预期误差 x(S064
91.population 总体 'kh%^_FH7
92.sampling risk 抽样风险 r`S]`&#}(
93.non- sampling risk 非抽样风险 HvTi^Fb\a
94.sampling unit 抽样单位 pM#:OlqC
95.statistical sampling 统计抽样 (
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96.tolerable error 可容忍误差 -Q$$2QW!
97.the risk of under reliance 信赖不足风险 QGshc
98.the risk of over reliance 信赖过度风险 @'}X&TN<a
99.the risk of incorrect rejection 误拒风险 P%/+?(?
100. the risk of incorrect acceptance 误受风险 @#T?SNIL5
101.working trial balance 试算平衡表 `E|IMUB~
102.index and cross-referencing 索引和交叉索引 }VFSF/\^
103.cash receipt 现金收入 z4f5@
104.cash disbursement 现金支出 s#d# *pgzh
105.bank statement 银行对账单 e,4!/|H:
106.bank reconciliation 银行存款余额调节表 W
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107.balance sheet date 资产负债表日 .qVdo+M%F
108.net realizable value 可变现净值 =} vG|
109.storeroom 仓库 4uu*&B
110.sale invoice 销售发票 _aDx('
111.price list 价目表 k"sL.}$
112.positive confirmation request 积极式询证函 =vK (-h
113.negative confirmation request 消极式询证函 -Z;:_"&9
114.purchase requisition 请购单 X,OxvmDm
115.receiving report 验收报告 SA/0Z =
116.gross margin 毛利 qlgh$9
117.manufacturing overhead 制造费用 94a_ W9
118.material requisition 领料单 i5AhF\7F9
119.inventory-taking 存货盘点 RMvlA'c
120.bond certificate 债券 1i>)@{P&BN
121.stock certificate 股票 '.dW>7
122.audit report 审计报告 ZR#UoYjupb
123.entity 被审计单位 db4&?55Q
124.addressee of the audit report 审计报告的收件人 XBr>K>(
125.unqualified opinion 无保留意见 SjJUhTb
126.qualified opinion 保留意见 d@w
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127.disclaimer of opinion 无法表示意见 KGI]W|T
128.adverse opinion 否定意见 xv%}xeEV
129 Auditors‘Report审计报告 qh&K{r*T
130 internal audit内部审计 5S7Z]DXiT8
131 public sector audit政府审计 >)5vsqGZaK
账项基础审计accounting number-based audit kh5V&%>?
风险导向审计方法risk-oriented audit approach
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