1.audit 审计 a {$k<@Ww
2.attestation OMI!=Upz
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3.credibility )]?egw5l
可信赖程度 Jo aDX ,
4.audit of financial statements 财务报表审计 WfT)CIKs
5.agreed-upon procedures 执行商定程序 4O_+4yS
6.high levels of assurance 高水平保证
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7.compilation 编制 &xuwke:[
8.reliability 可靠性 :CST!+)o
9.relevance 相关性 roj04|
10.professional skepticism 职业谨慎 `}8@[iB'
11.objectivity 客观性 8<wuH#2<y
12. professional competence 专业胜任能力 GHC?Tp
13.Senior/CPA-in-charge 项目经理 UoMWn"ZE
14.audit engagement letter 业务约定书 ]n]uN~)9
15.recurring audit 连续审计 %>9+1lUhV
16.the client 委托人 *tfDXQ^mN
17.change CPA 更换注册会计师 ]VG84bFm
18.the existing CPA 现任注册会计师 z5&%T}$tJ
19.the successor CPA 后任注册会计师 K*U=;*p)
20.the preceding CPA前任注册会计师 +>:_kE]?nX
21.issue the audit report 出具审计报告 v7<S F
22.expert 专家 Ik-E4pxKo
23.the board of directors 董事会 acYoOW1G
24.knowledge of the entity‘ s business 了解被审计单位情况 %f_OP$;fc
25.assess material misstatement risks评估重大错报风险 .1}rzh}8
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 |;U=YRi
27.a general knowledge of ————- 初步了解―――的情况 ?+,*YVT
28.a more knowledge of—————— 进一步了解的情况 {I9N6BQ&
29.the prior year‘s working papers 以前年度工作底稿 J={OOj
30.minutes of meeting 会议纪要 Bw]L2=d
31.business risks 经营风险 kV:FJx0xP
32.appropriateness 适当性 2VV[*QI
33.accounting estimate 会计估计 Pm#x?1rAj
34.management representations 管理层声明 3Da,]w<
35.going concern assumption 持续经营假设 #S53u?JV8
36.audit plan 审计计划 w
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37.significant audit areas 重点审计领域 R2Rstk
38.error 错误 4&oXy,8LC
39.fraud舞弊 N?=qEX|R
40.modified or additional procedures 修改或追加审计程序 > 0Twr
41.misappropriation of assets 侵占资产 /,Dwu?Lcqp
42.transactions without substance 虚假交易 `gt&Y-
43.unusual pressures 异常压力 eC^0I78x
44.the suspected noncompliance 涉嫌存在违法行为 2c"N-c&A
45.materialiy 重要性 )`s;~_ZZ
46.exceed the materiality level 超过重要性水平 "wF
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47.approach the materiality level 接近重要性水平 I`"-$99|t1
48.an acceptably low level 可接受水平 Ku0H?qft(
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 s
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50.misstatements or omissions 错报或漏报 vTMP&a'5L
51.aggregate 总计 Z(LxB$^l[
52.subsequent events 期后事项 BbXU|QtY
53.adjust the financial statements 调整财务报表 t(j_eq}J
54.perform additional audit procedures 实施追加的审计程序 :
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55.audit risk 审计风险 X"TUe>cM
56.detection risk 检查风险 zr3q>]oma
57.inappropriate audit opinion 不适当的审计意见 $(KIB
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58.material misstatement 重大的错报 +U+aWk
59.tolerable misstatement 可容忍错报 LZUA+ x(
60.the acceptable level of detection risk 可接受的检查风险 z)&naw.
61.assessed level of material misstatement risk 重大错报风险的评估水平 y|e2j&m
62.simall business 小规模企业 |.Nr.4Yp
63.accounting system 会计系统 CQBT::
64.test of control 控制测试 H]tSb//qc
65.walk-through test 穿行测试 1Nl&4 YLO
66.communication 沟通 b(|%Gbg@c
67.flow chart 流程图 pcRF:~TE
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 nszpG1U:
70.substantive procedures 实质性程序 }>{ L#JW
71.assertions 认定 dysX
72.esistence 存在 <TLGfA1bC
73.occurrence 发生 !B [1zE
74.completeness 完整性 W+d9cM=
75.rights and obligations 权利和义务 tp1KP/2w[
76.valuation and allocation 计价和分摊 qPXANx<^
77.cutoff 截止 FG>;P]mvp
78.accuracy 准确性 VD9
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79.classification 分类 B@cJ\
80.inspection 检查 *Nvy+V
81.supervision of counting 监盘 kZU
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82.observation 观察 JHvFIo
83.confirmation 函证 ilDJwZg
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84.computation 计算 'GV&]
85.analytical procedures 分析程序 hi ;WFyJTu
86.vouch 核对 Exep
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87.trace 追查 D
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88.audit sampling 审计抽样 %r M-"6Q
89.error 误差 9,S,NvSq
90.expected error 预期误差 [<D+pqh
91.population 总体 6?%]odI#
92.sampling risk 抽样风险 j}|N^A_ S
93.non- sampling risk 非抽样风险 r +p@X
94.sampling unit 抽样单位 tXf}jU}
95.statistical sampling 统计抽样 z3^RUoGU
96.tolerable error 可容忍误差 X+`ddX
97.the risk of under reliance 信赖不足风险 V~'k1P4
98.the risk of over reliance 信赖过度风险 \3%W_vU_
99.the risk of incorrect rejection 误拒风险 /{fZH,!L
100. the risk of incorrect acceptance 误受风险 P<>[e9|
101.working trial balance 试算平衡表 Fy 4Tvg
102.index and cross-referencing 索引和交叉索引 I$aXnd6)
103.cash receipt 现金收入 Q?*
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104.cash disbursement 现金支出 qxf+#
105.bank statement 银行对账单 :FoOQ[Q
106.bank reconciliation 银行存款余额调节表 %$/=4f.j
107.balance sheet date 资产负债表日 6PiEa(
108.net realizable value 可变现净值 CCuxC9i7
109.storeroom 仓库 zo_k\K`{@
110.sale invoice 销售发票 k k
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111.price list 价目表 |9+bSH9
112.positive confirmation request 积极式询证函 W:`5nj]H9
113.negative confirmation request 消极式询证函 -,R0IGS
114.purchase requisition 请购单 Qe2m8
115.receiving report 验收报告 h^%GE
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116.gross margin 毛利 @kwLBAK}@
117.manufacturing overhead 制造费用 k!Vn4?B"k
118.material requisition 领料单 8BHL
119.inventory-taking 存货盘点 nURvy}<r
120.bond certificate 债券 NOF?LV
121.stock certificate 股票 L&:M8xiA~$
122.audit report 审计报告 MPjr_yc]
123.entity 被审计单位 zTkFX67)
124.addressee of the audit report 审计报告的收件人 X"kXNKV/n
125.unqualified opinion 无保留意见 TRSOO}
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 nA>*IU[
128.adverse opinion 否定意见 :L]-'\y
129 Auditors‘Report审计报告 =8O}t+U
130 internal audit内部审计 vAi"$e
131 public sector audit政府审计 {G Ub'J
账项基础审计accounting number-based audit UV?[d:\>'
风险导向审计方法risk-oriented audit approach 1pWk9Xuh