1.audit 审计 qJf\,7mi
2.attestation Fq!_VF^r
鉴证 ^u#iz
3.credibility LXsZk|IhM
可信赖程度 GD'Z"rhI
4.audit of financial statements 财务报表审计 F |R7hqf
5.agreed-upon procedures 执行商定程序 cH4PrMm&
6.high levels of assurance 高水平保证 }%jpqip
7.compilation 编制 g]c6_DMfb1
8.reliability 可靠性 6$f\#TR
9.relevance 相关性 6w(r}yO]
10.professional skepticism 职业谨慎 >dJ~
11.objectivity 客观性
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12. professional competence 专业胜任能力 _h1eW9q
13.Senior/CPA-in-charge 项目经理 "wg$ H1K
14.audit engagement letter 业务约定书 +Mhk<A[s
15.recurring audit 连续审计 vceD/ N8
16.the client 委托人 T9!NuKfur
17.change CPA 更换注册会计师 E/wxX#]\
18.the existing CPA 现任注册会计师 LH=^3Gw
19.the successor CPA 后任注册会计师 $~/cxLcT
20.the preceding CPA前任注册会计师 m[iQ7/
21.issue the audit report 出具审计报告 =$L+J O
22.expert 专家 $$W2{vr7+
23.the board of directors 董事会 '1xhP}'3)
24.knowledge of the entity‘ s business 了解被审计单位情况 I{WP:]"Yf
25.assess material misstatement risks评估重大错报风险 @V:Y%#%
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 EY3F9h3xM|
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 }p
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29.the prior year‘s working papers 以前年度工作底稿 O^ui+44wp
30.minutes of meeting 会议纪要 QtXiUx^ k<
31.business risks 经营风险 ;m>/tD%
32.appropriateness 适当性 '6e4rn{
33.accounting estimate 会计估计 Lccy~2v>
34.management representations 管理层声明 q#Q %p+
35.going concern assumption 持续经营假设 guGX
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36.audit plan 审计计划 nCp_RJu
37.significant audit areas 重点审计领域 ,EVPnH[F~
38.error 错误 `?WN*__["
39.fraud舞弊 x4
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40.modified or additional procedures 修改或追加审计程序 bu <d>XR
41.misappropriation of assets 侵占资产 %n8CK->
42.transactions without substance 虚假交易 s :BW}PM
43.unusual pressures 异常压力 FE^/us7r
44.the suspected noncompliance 涉嫌存在违法行为 nnN$?'%~6
45.materialiy 重要性 2kDv
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46.exceed the materiality level 超过重要性水平 cQ1Axs TO
47.approach the materiality level 接近重要性水平 C& XPn;f
48.an acceptably low level 可接受水平 )"hd"
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 <_Z.fdUA
50.misstatements or omissions 错报或漏报 _KkaseR
51.aggregate 总计 @9n|5.i
52.subsequent events 期后事项 4b;*:C4?
53.adjust the financial statements 调整财务报表 >3B{sn}
54.perform additional audit procedures 实施追加的审计程序 +F60_O
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55.audit risk 审计风险 X am8h
56.detection risk 检查风险 Bos}
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57.inappropriate audit opinion 不适当的审计意见 0vX6n6G}
58.material misstatement 重大的错报 MMC$c=4"
59.tolerable misstatement 可容忍错报 $d])>4eQ
60.the acceptable level of detection risk 可接受的检查风险 i>[xN[U(
61.assessed level of material misstatement risk 重大错报风险的评估水平 5 }Ge
62.simall business 小规模企业 |2n*Ds'
63.accounting system 会计系统 DR3om;Uk
64.test of control 控制测试 bc~$"
65.walk-through test 穿行测试 n
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66.communication 沟通 p
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67.flow chart 流程图 5mpql[v3P
68.reperformance of internal control 重新执行 3)LS#
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69.audit evidence 审计证据 Ta/zDc"e
70.substantive procedures 实质性程序 7UGc2J
71.assertions 认定 p{W
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72.esistence 存在 m9MYd
73.occurrence 发生 7-n HPDp'
74.completeness 完整性 6^V( C;5!
75.rights and obligations 权利和义务 );iJ9+ V}
76.valuation and allocation 计价和分摊 SqRM*Cf=
77.cutoff 截止 +v5f-CBu
78.accuracy 准确性 <YEKbnw$o
79.classification 分类 Lb<IEy77\
80.inspection 检查 KnA BFH
81.supervision of counting 监盘 5lP8#O?=
82.observation 观察 IDw`k[k
83.confirmation 函证 .|g@#XIwe#
84.computation 计算 D_$N2>I-
85.analytical procedures 分析程序 1y6<gptx
86.vouch 核对 ~"vS$>+
87.trace 追查
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88.audit sampling 审计抽样 :@P6ibcX
89.error 误差 '
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90.expected error 预期误差 ^>!&]@
91.population 总体
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92.sampling risk 抽样风险 $kHXt]fU
93.non- sampling risk 非抽样风险 SFtcO
94.sampling unit 抽样单位 I3r")}P
95.statistical sampling 统计抽样 lX2:8$?X
96.tolerable error 可容忍误差 X(Mpg[,N"
97.the risk of under reliance 信赖不足风险 Q(aNa!
98.the risk of over reliance 信赖过度风险 ,xrA2
99.the risk of incorrect rejection 误拒风险 $M0l
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100. the risk of incorrect acceptance 误受风险 F:#5Edo}A
101.working trial balance 试算平衡表 ):Z#!O<
102.index and cross-referencing 索引和交叉索引 LJb=9tp~
103.cash receipt 现金收入 e1JHN
104.cash disbursement 现金支出 fK]%*i_"
105.bank statement 银行对账单 8d8jUPFQ
106.bank reconciliation 银行存款余额调节表 1,$"'lKwt
107.balance sheet date 资产负债表日 G4'Ee5(o
108.net realizable value 可变现净值 )6X-m9.X
109.storeroom 仓库 >b9J!'G,(
110.sale invoice 销售发票 DCLu^:|C"
111.price list 价目表 <8?
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112.positive confirmation request 积极式询证函 edcz%IOM(
113.negative confirmation request 消极式询证函 'q~<ZO
114.purchase requisition 请购单 "K9[P:nw
115.receiving report 验收报告 6bjZW ~
116.gross margin 毛利 [.xc`CF
117.manufacturing overhead 制造费用 q "T?
118.material requisition 领料单 f_LXp$n
119.inventory-taking 存货盘点 09P2<oFLn
120.bond certificate 债券 Hhk`yX c_
121.stock certificate 股票 ;~$Q;m1
122.audit report 审计报告 2-ksr}:
123.entity 被审计单位 J@<f*
124.addressee of the audit report 审计报告的收件人 *HHL a
125.unqualified opinion 无保留意见 !T:7xEr
126.qualified opinion 保留意见 3kUb
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127.disclaimer of opinion 无法表示意见 qc)+T_m
128.adverse opinion 否定意见 c V@^<
129 Auditors‘Report审计报告 '-n
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130 internal audit内部审计 xZ%3e
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131 public sector audit政府审计 ZlE=P4`X:
账项基础审计accounting number-based audit d_&pxy?
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风险导向审计方法risk-oriented audit approach >Je$WE3