1.audit 审计 4ni3kmvX
2.attestation +zs4a96[
鉴证 ,UuH}E
3.credibility KZeQ47|
可信赖程度 *oybD=%4
4.audit of financial statements 财务报表审计 3'X.}>o
5.agreed-upon procedures 执行商定程序 W|o'&
6.high levels of assurance 高水平保证 :Lz\yARpk
7.compilation 编制 @$z<i `4
8.reliability 可靠性 twx[s$O'b
9.relevance 相关性 E6 WA}_
10.professional skepticism 职业谨慎 Pfs;0}h5
11.objectivity 客观性 |n] d34E
12. professional competence 专业胜任能力 Ox@P6|m
13.Senior/CPA-in-charge 项目经理 =lpQnj"
14.audit engagement letter 业务约定书 ,`aq+K
15.recurring audit 连续审计 [n/hkXa$\
16.the client 委托人 BX yo
17.change CPA 更换注册会计师 8}(]]ayl
18.the existing CPA 现任注册会计师 v~Y^r2
19.the successor CPA 后任注册会计师 Y&K;l_
20.the preceding CPA前任注册会计师 \W`w` o
21.issue the audit report 出具审计报告 KSrx[q
22.expert 专家 -!
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23.the board of directors 董事会 vEn4L0D
24.knowledge of the entity‘ s business 了解被审计单位情况 `Ry]y"K
25.assess material misstatement risks评估重大错报风险 ERN>don2
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [2Ud]l:6E
27.a general knowledge of ————- 初步了解―――的情况 9WR6!.y#f
28.a more knowledge of—————— 进一步了解的情况 OiP!vn}k
29.the prior year‘s working papers 以前年度工作底稿 k%G1i-]4
30.minutes of meeting 会议纪要 p"U,G
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31.business risks 经营风险 NG6& :4!
32.appropriateness 适当性 ny54XjtG,
33.accounting estimate 会计估计 \oZ5JoO
34.management representations 管理层声明 nt@aYXK4|
35.going concern assumption 持续经营假设 =3v]gOcO
36.audit plan 审计计划 >orK';r<
37.significant audit areas 重点审计领域 T'b_W,m~,u
38.error 错误 j.@\3'
39.fraud舞弊 6!(@@^7{*
40.modified or additional procedures 修改或追加审计程序 FeTL&$
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41.misappropriation of assets 侵占资产 EEW_gFn
42.transactions without substance 虚假交易 vZBc!AW
43.unusual pressures 异常压力 Qg<(u?7N
44.the suspected noncompliance 涉嫌存在违法行为 ^) s2$A:L
45.materialiy 重要性 NW&b&o
46.exceed the materiality level 超过重要性水平 xagBORg+Bd
47.approach the materiality level 接近重要性水平 Y"wUt &
48.an acceptably low level 可接受水平 C;vtY[}<
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 mOlI#5H
50.misstatements or omissions 错报或漏报 PKzyV ;
51.aggregate 总计 ziCHjqT
52.subsequent events 期后事项 "^]cQ"A
53.adjust the financial statements 调整财务报表 q')R4=0
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54.perform additional audit procedures 实施追加的审计程序 lgtC |kM=
55.audit risk 审计风险 )
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56.detection risk 检查风险 wg]j+r@
57.inappropriate audit opinion 不适当的审计意见 IyLx0[:U
58.material misstatement 重大的错报 m
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59.tolerable misstatement 可容忍错报 2]ape !(
60.the acceptable level of detection risk 可接受的检查风险 E2{FK)qT
61.assessed level of material misstatement risk 重大错报风险的评估水平 ok4@N @
62.simall business 小规模企业 ez6EjUk
63.accounting system 会计系统 G@Z?&"
64.test of control 控制测试 5>\/[I/!
65.walk-through test 穿行测试 }x
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66.communication 沟通 GHeVp/u
67.flow chart 流程图
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68.reperformance of internal control 重新执行 ;{%\9nS
69.audit evidence 审计证据 A`}rqhU.{-
70.substantive procedures 实质性程序 UQI]>#_/v
71.assertions 认定 ;IokThI
72.esistence 存在 AlIpsJ[UU
73.occurrence 发生 Q(oN/y3,
74.completeness 完整性 JQ@E>o7_
75.rights and obligations 权利和义务 DY?Kfvef
76.valuation and allocation 计价和分摊 BFOq8}fX2
77.cutoff 截止 ;hjwD
78.accuracy 准确性 9amaL~m
79.classification 分类 wD]/{
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80.inspection 检查 os]8BScx
81.supervision of counting 监盘 ?CA,
82.observation 观察 N
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83.confirmation 函证 B,=H@[Fj
84.computation 计算 Uh):b%bS;J
85.analytical procedures 分析程序 7F{3*`/6
86.vouch 核对 9c6gkt9eB
87.trace 追查 t>$kWd{9e;
88.audit sampling 审计抽样 O|M{-)
89.error 误差 eXf22;Lz
90.expected error 预期误差 8{X"h#
91.population 总体 j_.5r&w
92.sampling risk 抽样风险 x"
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93.non- sampling risk 非抽样风险 )(384@'"u
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 Y1J=3Y
96.tolerable error 可容忍误差 aiu5}%U
97.the risk of under reliance 信赖不足风险 yLQ*"sw\
98.the risk of over reliance 信赖过度风险 e!=kWc
99.the risk of incorrect rejection 误拒风险 pj?f?.^
100. the risk of incorrect acceptance 误受风险 fV'ZsJ N
101.working trial balance 试算平衡表 F ;2w1S^
102.index and cross-referencing 索引和交叉索引 L=sYLC6d
103.cash receipt 现金收入 0p!
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104.cash disbursement 现金支出 ,~]tg77
105.bank statement 银行对账单 O2%?
106.bank reconciliation 银行存款余额调节表 +y3%3EKs1~
107.balance sheet date 资产负债表日 YS *9t
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108.net realizable value 可变现净值 ZG
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109.storeroom 仓库 1BpiV-]=
110.sale invoice 销售发票 L$E{ycn
111.price list 价目表 ZU%[guf
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 ?}U(3
114.purchase requisition 请购单 #/<&*Pu5t
115.receiving report 验收报告 Qh'ATo
116.gross margin 毛利 tE`u(B,
117.manufacturing overhead 制造费用 n+A?"`6*#
118.material requisition 领料单 5MtLT#C3r
119.inventory-taking 存货盘点 =t H:,SH
120.bond certificate 债券 K#=*9S
121.stock certificate 股票 Tw;3_Lj
122.audit report 审计报告 .Lsavpo
123.entity 被审计单位 X6@WwM~qz
124.addressee of the audit report 审计报告的收件人 j+uLV{~g6
125.unqualified opinion 无保留意见 mSb#Nn6W
126.qualified opinion 保留意见 A"G
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127.disclaimer of opinion 无法表示意见 )]H-BIuGm
128.adverse opinion 否定意见 vRHd&0
129 Auditors‘Report审计报告 E(8*
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130 internal audit内部审计 li}1S
131 public sector audit政府审计 )E-inHD
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账项基础审计accounting number-based audit K+3IWZ&+dG
风险导向审计方法risk-oriented audit approach *&^:T~|=!