1.audit 审计 v6Vie o=
2.attestation X$aN:!1
鉴证 !S0$W?*
3.credibility PtH>I,/
可信赖程度 K(&I8vAp
4.audit of financial statements 财务报表审计 Y?ADM(j
5.agreed-upon procedures 执行商定程序 Af~>}-`a
6.high levels of assurance 高水平保证 =L,s6J8_'
7.compilation 编制 }V20~ hi
8.reliability 可靠性 }HO3D.HE^
9.relevance 相关性 (x;Uy
10.professional skepticism 职业谨慎 0rM'VgB
11.objectivity 客观性 0GEM3~~D.?
12. professional competence 专业胜任能力 L5
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13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 :{:R5d(_I
15.recurring audit 连续审计 %N jRD|
16.the client 委托人 j#}wg`P"A
17.change CPA 更换注册会计师 /W vF}y
18.the existing CPA 现任注册会计师 DRp h?V\
19.the successor CPA 后任注册会计师 )uj:k*`)
20.the preceding CPA前任注册会计师 !V<c:6"
21.issue the audit report 出具审计报告 #b u]@/
22.expert 专家 v[k;R
23.the board of directors 董事会 c[p>*FnP
24.knowledge of the entity‘ s business 了解被审计单位情况 YkOl@l$D
25.assess material misstatement risks评估重大错报风险 I},]Y~Y3
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 WJ%4IaT
27.a general knowledge of ————- 初步了解―――的情况 U
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28.a more knowledge of—————— 进一步了解的情况 y
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29.the prior year‘s working papers 以前年度工作底稿 r#8t@W
30.minutes of meeting 会议纪要 6wIo95`
31.business risks 经营风险 }XOTK^YA
32.appropriateness 适当性 ??\1eo2gB
33.accounting estimate 会计估计 ,iUWLcOM
34.management representations 管理层声明 '?j[hhfB-
35.going concern assumption 持续经营假设 NOC8h\s}(
36.audit plan 审计计划 %Aqt0e
37.significant audit areas 重点审计领域 `S
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38.error 错误 ElFiR;
39.fraud舞弊 y7f,]<%e_
40.modified or additional procedures 修改或追加审计程序 kGz0`8URu
41.misappropriation of assets 侵占资产 y\a@'LFL
42.transactions without substance 虚假交易 SRU}-
43.unusual pressures 异常压力 Sw1z^`
44.the suspected noncompliance 涉嫌存在违法行为 }s9eRmJs
45.materialiy 重要性 @2yoy&IO
46.exceed the materiality level 超过重要性水平 bcM65pt_C
47.approach the materiality level 接近重要性水平 (]_smsok
48.an acceptably low level 可接受水平 &ikPa ,A
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 ~__r-z
50.misstatements or omissions 错报或漏报 y cT@D/
51.aggregate 总计 !^[i"F:
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52.subsequent events 期后事项 'P AIh*qA
53.adjust the financial statements 调整财务报表 M0jC:*D`"
54.perform additional audit procedures 实施追加的审计程序 J Wh5gOXd
55.audit risk 审计风险 u&M:w5EM
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 Jw+k=>
58.material misstatement 重大的错报 1{fu
59.tolerable misstatement 可容忍错报 D+nKQ4
60.the acceptable level of detection risk 可接受的检查风险 Kia34 ~W
61.assessed level of material misstatement risk 重大错报风险的评估水平 pr=f6~Z-y
62.simall business 小规模企业 sYfiC`9SO
63.accounting system 会计系统 i?HN
64.test of control 控制测试 (WCczXm )
65.walk-through test 穿行测试 rt
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66.communication 沟通 7>-"r*W +z
67.flow chart 流程图 b] EC+.
68.reperformance of internal control 重新执行 e(z'uA{!
69.audit evidence 审计证据 8|cQW-L
70.substantive procedures 实质性程序 a<E\9DL
71.assertions 认定 KbXENz&C
72.esistence 存在 >~F_/Z'5
73.occurrence 发生 )yl;i
74.completeness 完整性 3+<f7
75.rights and obligations 权利和义务 8wf[*6VwV
76.valuation and allocation 计价和分摊 lH%%iYBM
77.cutoff 截止 w/1Os!p
78.accuracy 准确性 vkj Hh.
79.classification 分类 @cS(Bb!(M
80.inspection 检查 %2I >0
81.supervision of counting 监盘 /bSAVSKR
82.observation 观察 ZZ? KD\S5
83.confirmation 函证 X/8TRiTFv
84.computation 计算 &6@#W]_
85.analytical procedures 分析程序 ML!>tCT
86.vouch 核对 l-gNJ=l+K
87.trace 追查 s7Z+--I)L
88.audit sampling 审计抽样 0en
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89.error 误差 Tlar@lC|u
90.expected error 预期误差 n>XfX
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91.population 总体 } %bP9
92.sampling risk 抽样风险 IaHu$` v
93.non- sampling risk 非抽样风险 (i.7\$4
94.sampling unit 抽样单位 o>l/*i0I
95.statistical sampling 统计抽样 .4cVX
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96.tolerable error 可容忍误差 8XG|K`'u
97.the risk of under reliance 信赖不足风险 xf7_|l
98.the risk of over reliance 信赖过度风险 m\.(
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99.the risk of incorrect rejection 误拒风险 l+r3|b
100. the risk of incorrect acceptance 误受风险 L;
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101.working trial balance 试算平衡表 <*3#nA-O>i
102.index and cross-referencing 索引和交叉索引 Hp(wR'(g&
103.cash receipt 现金收入 ])9|j
104.cash disbursement 现金支出 @Rw]boC
105.bank statement 银行对账单 n8.Tag(#
106.bank reconciliation 银行存款余额调节表 =K;M\_k%y
107.balance sheet date 资产负债表日 qa>H@`P
108.net realizable value 可变现净值 eia>Y$
109.storeroom 仓库 >4G~01
110.sale invoice 销售发票 9=}&evGm89
111.price list 价目表 &~&oB;uR
112.positive confirmation request 积极式询证函 jr2wK?LbB
113.negative confirmation request 消极式询证函 ([OD
mZHv
114.purchase requisition 请购单 L;i(@tp|v
115.receiving report 验收报告 `L
m9!?
116.gross margin 毛利 ws([bS2h
117.manufacturing overhead 制造费用 ec&K}+p
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118.material requisition 领料单 vUR@P
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119.inventory-taking 存货盘点 ]j+J^g
120.bond certificate 债券 2u%YRrp
121.stock certificate 股票 18WJ*q7:
122.audit report 审计报告 O gtrp)x9
123.entity 被审计单位 )1E#'v12"
124.addressee of the audit report 审计报告的收件人 s?7"iE
125.unqualified opinion 无保留意见 1wLEkp!~
126.qualified opinion 保留意见 E#VF7 9L
127.disclaimer of opinion 无法表示意见 '&!:5R5 9
128.adverse opinion 否定意见 ^u+#x2$Mg
129 Auditors‘Report审计报告 W}P9I
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130 internal audit内部审计 jAxrU
131 public sector audit政府审计 uhvn1"
账项基础审计accounting number-based audit $g!iy'4n*
风险导向审计方法risk-oriented audit approach /2x@Z>