1.audit 审计 [{Klv&>_/
2.attestation =#PudF.\
鉴证
.*clY
3.credibility (\AszLW
可信赖程度 [jG uO%
4.audit of financial statements 财务报表审计 P89Dg/P
5.agreed-upon procedures 执行商定程序 o
2$<>1^
6.high levels of assurance 高水平保证 |x}&wFV
7.compilation 编制 ;_;H(%uY
8.reliability 可靠性 RvZryA*vu
9.relevance 相关性 ZS
7)(j$.
10.professional skepticism 职业谨慎 x Ps&CyI
11.objectivity 客观性 <jg
wdbT"6
12. professional competence 专业胜任能力 hKH
Q!`&v
13.Senior/CPA-in-charge 项目经理 q0xE&[C[M
14.audit engagement letter 业务约定书
e>s.mH6A
15.recurring audit 连续审计 jDkc~Wwa
16.the client 委托人 r>
D[5B
17.change CPA 更换注册会计师 v6,
o/3Ex
18.the existing CPA 现任注册会计师 N'q/7jOy
19.the successor CPA 后任注册会计师 itvy[b-*
20.the preceding CPA前任注册会计师 O,z%7><
21.issue the audit report 出具审计报告 Mz#S5 s
22.expert 专家 #0$eTdx#
23.the board of directors 董事会 TQyFF/K
24.knowledge of the entity‘ s business 了解被审计单位情况 B3i=pcef
25.assess material misstatement risks评估重大错报风险 I "+|cFq.
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 /E1c#@
27.a general knowledge of ————- 初步了解―――的情况 \H'CFAuF
28.a more knowledge of—————— 进一步了解的情况 IcNI uv
29.the prior year‘s working papers 以前年度工作底稿 Q-3J0=
30.minutes of meeting 会议纪要 hJL0M!
31.business risks 经营风险 S4AB tKG
32.appropriateness 适当性 :X'U`jE
33.accounting estimate 会计估计 [&k& $04_
34.management representations 管理层声明 yW7S
}I
35.going concern assumption 持续经营假设 7H@Cy}a
36.audit plan 审计计划 N"Nd $4
37.significant audit areas 重点审计领域 -O,O<tOm
38.error 错误 fn"jYSy
39.fraud舞弊 s(DaPhL6Qm
40.modified or additional procedures 修改或追加审计程序 M<me\s)
41.misappropriation of assets 侵占资产 GA*Khqdid
42.transactions without substance 虚假交易 f0s<Y
43.unusual pressures 异常压力 -
G2M;]Cn
44.the suspected noncompliance 涉嫌存在违法行为 ]k%KTvX*G
45.materialiy 重要性 KARQKFp!C>
46.exceed the materiality level 超过重要性水平 bJ5z??
47.approach the materiality level 接近重要性水平 I
<o4 l[--
48.an acceptably low level 可接受水平 L.~]qs|G/K
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 N4JL.(m){I
50.misstatements or omissions 错报或漏报 za 4B+&JJ
51.aggregate 总计 )#TJw@dNf^
52.subsequent events 期后事项 GA@Q:n8UuR
53.adjust the financial statements 调整财务报表 _-2n3py
54.perform additional audit procedures 实施追加的审计程序 zAdVJ58H
55.audit risk 审计风险 */
m~m?
56.detection risk 检查风险 [(ib9_`A'1
57.inappropriate audit opinion 不适当的审计意见 lb
XkZ ,
58.material misstatement 重大的错报 p[+me o
59.tolerable misstatement 可容忍错报 eEb1R}@
60.the acceptable level of detection risk 可接受的检查风险 KPvYq?F>4
61.assessed level of material misstatement risk 重大错报风险的评估水平 +c2=*IA/
62.simall business 小规模企业 s)ajy^6'M
63.accounting system 会计系统 9MlfZsby
64.test of control 控制测试 NNrZb?
65.walk-through test 穿行测试 9YsO+7[
66.communication 沟通
%>}7$Y%
67.flow chart 流程图 1OGv+b)
68.reperformance of internal control 重新执行 %^BOYvPx
69.audit evidence 审计证据 vxfh1B&
70.substantive procedures 实质性程序 9'r3L)[
71.assertions 认定 [~%;E[ky$
72.esistence 存在 .0/Z'.c8
73.occurrence 发生 YuW\GSV00
74.completeness 完整性 xRZT
75.rights and obligations 权利和义务 nylIP */
76.valuation and allocation 计价和分摊 %LaC$w_X
77.cutoff 截止 17i@GnbNb
78.accuracy 准确性 p{QKj3ov
79.classification 分类 Ljs(<Gm)-
80.inspection 检查 EJ|ZZYke!
81.supervision of counting 监盘 u,k8i:JY
82.observation 观察
vX )Y%I
83.confirmation 函证 #6Ph"\G/
84.computation 计算 ;SP3nU))
85.analytical procedures 分析程序 R$3+ 01j|
86.vouch 核对 w3hL.Z,kV
87.trace 追查 s+t eYL#Zi
88.audit sampling 审计抽样 `6F8Kqltr
89.error 误差 FnU;n
90.expected error 预期误差 !f2>6}hE
91.population 总体 545
xs`Q_
92.sampling risk 抽样风险 +f~3FXM
93.non- sampling risk 非抽样风险
+*~3"ww<
94.sampling unit 抽样单位 >R0j<:p :
95.statistical sampling 统计抽样 Q&\ksM
96.tolerable error 可容忍误差 AR2+W^aM3
97.the risk of under reliance 信赖不足风险 g9Qxf% }
98.the risk of over reliance 信赖过度风险 O!yn
`<l
99.the risk of incorrect rejection 误拒风险 U?C{.
@#w
100. the risk of incorrect acceptance 误受风险 r>eXw5Pr7
101.working trial balance 试算平衡表 gVWLY;c 3}
102.index and cross-referencing 索引和交叉索引 ' vClZGQ1
103.cash receipt 现金收入 aM1JG$+7 G
104.cash disbursement 现金支出 ;]ew>P)
105.bank statement 银行对账单 HC}C_Q5c91
106.bank reconciliation 银行存款余额调节表 $e\R5Lu
107.balance sheet date 资产负债表日 yXmp]9$
108.net realizable value 可变现净值 1T`"/*!
109.storeroom 仓库 L{Zy7O]"d
110.sale invoice 销售发票 ?*dx=UI
111.price list 价目表 ? +!?$h
112.positive confirmation request 积极式询证函 =jHy6)6w
113.negative confirmation request 消极式询证函 X28WQdP,7
114.purchase requisition 请购单 $dUN+9
115.receiving report 验收报告 c9k,Dc
116.gross margin 毛利 .
2Q/D?a
117.manufacturing overhead 制造费用 p0@mumh
118.material requisition 领料单 5jk4k c
119.inventory-taking 存货盘点 (]dZ+"O{
120.bond certificate 债券 f>PU# D
@B
121.stock certificate 股票 Fje%hcV
122.audit report 审计报告 7 4UE-H)
123.entity 被审计单位 GT0'bge
124.addressee of the audit report 审计报告的收件人 *a@UV%u
125.unqualified opinion 无保留意见 2%H(a)
126.qualified opinion 保留意见 {S~$\4vC!
127.disclaimer of opinion 无法表示意见
[b'fz
128.adverse opinion 否定意见 6
U]7V
129 Auditors‘Report审计报告 #d(r^U#I
130 internal audit内部审计 EeJ]>
1
131 public sector audit政府审计 6dlPS{H#U
账项基础审计accounting number-based audit s| oU$?eA
风险导向审计方法risk-oriented audit approach wxrT(x|