1.audit 审计 q]iKz%|Z/
2.attestation }W@#S_-e8
鉴证 gB{]yA"('
3.credibility ~E3SC@KL
可信赖程度 EN-8uY.
4.audit of financial statements 财务报表审计 ek(kY6x:
5.agreed-upon procedures 执行商定程序 D,GPn%Wqi
6.high levels of assurance 高水平保证 h$aew63
7.compilation 编制 @
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8.reliability 可靠性 "S B%02
9.relevance 相关性 J:~[j
10.professional skepticism 职业谨慎 n&YW".iG
11.objectivity 客观性 6_9:Eb=^v!
12. professional competence 专业胜任能力 N'eQ>2>O@
13.Senior/CPA-in-charge 项目经理 iJdrY6qd
14.audit engagement letter 业务约定书 ~.4W,QLuD
15.recurring audit 连续审计 \sHy. {
16.the client 委托人 7}#*3*]
17.change CPA 更换注册会计师 B{OW}D$P#
18.the existing CPA 现任注册会计师 >ggk>s|
19.the successor CPA 后任注册会计师 A"\P&kqMV
20.the preceding CPA前任注册会计师 x ^M5D+o
21.issue the audit report 出具审计报告 9*-pden
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22.expert 专家 J3lG"Ww
23.the board of directors 董事会 X ]pR,\B
24.knowledge of the entity‘ s business 了解被审计单位情况 2<y}91N:
25.assess material misstatement risks评估重大错报风险 `Ct'/h{
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 {FV,j.D
27.a general knowledge of ————- 初步了解―――的情况 kwDh
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28.a more knowledge of—————— 进一步了解的情况 Nh1e1m?
29.the prior year‘s working papers 以前年度工作底稿 /`4v"f0V
30.minutes of meeting 会议纪要 a%MzNH
31.business risks 经营风险 uKR\Xo}
32.appropriateness 适当性 #514a(6
33.accounting estimate 会计估计 #RR:3ZPZC
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 S.Wh4kMUe
36.audit plan 审计计划 5T$9'5V7
37.significant audit areas 重点审计领域 iioct_7,g<
38.error 错误 ;PfeP;z
39.fraud舞弊 (aDb^(]>
40.modified or additional procedures 修改或追加审计程序 pW*{Mx
41.misappropriation of assets 侵占资产 xecie
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42.transactions without substance 虚假交易 #Dj"W8'zh
43.unusual pressures 异常压力 + AcKB82
44.the suspected noncompliance 涉嫌存在违法行为 !q~X*ZKse
45.materialiy 重要性 AkYupP2]v
46.exceed the materiality level 超过重要性水平 w|!YoMk+o
47.approach the materiality level 接近重要性水平 g:3d<CS
48.an acceptably low level 可接受水平 >u9id>+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0%;N9\
50.misstatements or omissions 错报或漏报 3iu!6lC
51.aggregate 总计 pr62:
52.subsequent events 期后事项 u#a%(
53.adjust the financial statements 调整财务报表 b lRY7
54.perform additional audit procedures 实施追加的审计程序 Hk<X
55.audit risk 审计风险 + >T7Q`64
56.detection risk 检查风险 UC8vR>e\
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 90
59.tolerable misstatement 可容忍错报 bDciZ7[b
60.the acceptable level of detection risk 可接受的检查风险 ntrY =Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 J-
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62.simall business 小规模企业 ! 6p>P4TT
63.accounting system 会计系统 4o1Q7
64.test of control 控制测试 ]^iFqQe
65.walk-through test 穿行测试 bn0"M+7)f
66.communication 沟通 E/"YId `A
67.flow chart 流程图 WW@JVZxK
68.reperformance of internal control 重新执行 [n!$D(|"!V
69.audit evidence 审计证据 tj#=%m?8V;
70.substantive procedures 实质性程序 ~/^y.SsWM
71.assertions 认定 fkdf~Vb
72.esistence 存在 :`:xP
73.occurrence 发生 ~mN g[]
74.completeness 完整性 ?60>'Xjj
75.rights and obligations 权利和义务 3c01uObTL
76.valuation and allocation 计价和分摊 -rEeKt
77.cutoff 截止 R(M}0JRm
78.accuracy 准确性 Nc
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79.classification 分类 ]*bAF^8i
80.inspection 检查 *hv=~A
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81.supervision of counting 监盘 9b?i
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82.observation 观察 ;V|M3
83.confirmation 函证 #^5a\XJb
84.computation 计算 7ZS>1
85.analytical procedures 分析程序 Iv
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86.vouch 核对 BhqhyX\D&y
87.trace 追查 (3e;"'k
88.audit sampling 审计抽样 Ty`-r5
89.error 误差 PYdIP\<V
90.expected error 预期误差 Na\3.:]z
91.population 总体 ^36M0h|R
92.sampling risk 抽样风险 P#AAOSlLV
93.non- sampling risk 非抽样风险 Q{H17]W
94.sampling unit 抽样单位 x7vq?fP0n
95.statistical sampling 统计抽样 ^{),+S
96.tolerable error 可容忍误差 K5P Gi#
97.the risk of under reliance 信赖不足风险 m,\i
98.the risk of over reliance 信赖过度风险 6{5q@9F
99.the risk of incorrect rejection 误拒风险 N YCj; ,V
100. the risk of incorrect acceptance 误受风险 %GM>u2baw
101.working trial balance 试算平衡表 "4'kb
102.index and cross-referencing 索引和交叉索引 BmJkt3j."
103.cash receipt 现金收入 S$S_nNq
104.cash disbursement 现金支出 U'rr?,RML
105.bank statement 银行对账单 3Z_t%J5QZ$
106.bank reconciliation 银行存款余额调节表 4BHtR017r
107.balance sheet date 资产负债表日 6a7vlo
108.net realizable value 可变现净值 6_W <hevI
109.storeroom 仓库 u@AI&[Z
110.sale invoice 销售发票 V@B7P{gH
111.price list 价目表 %,33gZzf
112.positive confirmation request 积极式询证函 YkSuwx@5_q
113.negative confirmation request 消极式询证函 [:Be[pLC
114.purchase requisition 请购单 cN62M=**
115.receiving report 验收报告 6hp{,8|D"m
116.gross margin 毛利 [ }{w
117.manufacturing overhead 制造费用 DYc.to-
118.material requisition 领料单 ,oBlJvm
119.inventory-taking 存货盘点 zT$0xj8
120.bond certificate 债券 dAL0.>|`0
121.stock certificate 股票 `GP
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122.audit report 审计报告 Ud$Q0m&
123.entity 被审计单位 :qBGe1Sv(
124.addressee of the audit report 审计报告的收件人 F|,6N/;!W
125.unqualified opinion 无保留意见 YdK_.t0Mu
126.qualified opinion 保留意见 A_@I_V$
127.disclaimer of opinion 无法表示意见 +
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128.adverse opinion 否定意见 K*[9j 0
129 Auditors‘Report审计报告 }I\-HP8!gv
130 internal audit内部审计 wjL
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131 public sector audit政府审计 -RGPtD@
账项基础审计accounting number-based audit /CH(!\bQ
风险导向审计方法risk-oriented audit approach " <qEXX