1.audit 审计 ?iXN..6x
2.attestation [D%(Y
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鉴证 <n1panS
3.credibility ^cDHC^Wm
可信赖程度 lcVZ 32MQ
4.audit of financial statements 财务报表审计 ]`eP"U{
5.agreed-upon procedures 执行商定程序 52,[dP,g
6.high levels of assurance 高水平保证 L;GkG! g
7.compilation 编制 UaCfXTG
8.reliability 可靠性 mNA=<O;i)'
9.relevance 相关性 }INj~d<:
10.professional skepticism 职业谨慎 !jWE^@P/B
11.objectivity 客观性 ,ZV>"'I:
12. professional competence 专业胜任能力 q-hR EO
13.Senior/CPA-in-charge 项目经理 \>$3'i=mQ
14.audit engagement letter 业务约定书 n58yR -"
15.recurring audit 连续审计 +)xjw9b
16.the client 委托人 WQ+ xS!ba
17.change CPA 更换注册会计师 c_4K
18.the existing CPA 现任注册会计师 zq(4@S-TU
19.the successor CPA 后任注册会计师 (b;Kl1Ql]
20.the preceding CPA前任注册会计师 FG!2h&k
21.issue the audit report 出具审计报告 oRZ98?Y\B
22.expert 专家 :%-w/QwTR
23.the board of directors 董事会 :X}n[K
24.knowledge of the entity‘ s business 了解被审计单位情况 vf5q8/a
25.assess material misstatement risks评估重大错报风险 5,R4:y ?cK
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 X5pb9zRq
27.a general knowledge of ————- 初步了解―――的情况 JIiS/]KQ
28.a more knowledge of—————— 进一步了解的情况 ^c<8|lK L@
29.the prior year‘s working papers 以前年度工作底稿 hmkm^2
30.minutes of meeting 会议纪要 KCIya[$*
31.business risks 经营风险 Xf#+^cQ
32.appropriateness 适当性 H+{@VB
33.accounting estimate 会计估计 ZsNZ3;d@u(
34.management representations 管理层声明 P$x9Z3d_
35.going concern assumption 持续经营假设 B[3u,<opFU
36.audit plan 审计计划 A.vf)hO
37.significant audit areas 重点审计领域 BCfmnE4%
38.error 错误 HLkI?mW<
39.fraud舞弊 A$M8w9
40.modified or additional procedures 修改或追加审计程序 ck< `kJ`b
41.misappropriation of assets 侵占资产 [l/!
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42.transactions without substance 虚假交易 #w3J+U 6r
43.unusual pressures 异常压力 uBK0+FLL@
44.the suspected noncompliance 涉嫌存在违法行为 43 vF(<r&f
45.materialiy 重要性 XV}}A^
46.exceed the materiality level 超过重要性水平 &]h`kvtBC
47.approach the materiality level 接近重要性水平 7B<,nKd
48.an acceptably low level 可接受水平 ppo0DC\>
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 _7z]zy@PC5
50.misstatements or omissions 错报或漏报 -2[#1S*
51.aggregate 总计 fK
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52.subsequent events 期后事项 "F =NDF
53.adjust the financial statements 调整财务报表 jOU99X\0
54.perform additional audit procedures 实施追加的审计程序 riL|B3
55.audit risk 审计风险 x6)qs-
56.detection risk 检查风险 NB4Q,iq$
57.inappropriate audit opinion 不适当的审计意见 Fge["p?GF
58.material misstatement 重大的错报 %AN,cE*
59.tolerable misstatement 可容忍错报 {+m8^-T
60.the acceptable level of detection risk 可接受的检查风险 F$-f j "jC
61.assessed level of material misstatement risk 重大错报风险的评估水平 "
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62.simall business 小规模企业 H$ %F0'0
63.accounting system 会计系统 ^mg:<_p
64.test of control 控制测试 HC=ZcK'W
65.walk-through test 穿行测试 jEE!H/
66.communication 沟通
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67.flow chart 流程图 @ta:9wZ
68.reperformance of internal control 重新执行 }hsNsQ
69.audit evidence 审计证据 t7xJ$^p[|K
70.substantive procedures 实质性程序 Oi'y0S~g
71.assertions 认定 P-a8S*RRa
72.esistence 存在 Y=4
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73.occurrence 发生 Ims?
74.completeness 完整性
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75.rights and obligations 权利和义务 41]a{A7q
76.valuation and allocation 计价和分摊 ]ag{sU@#
77.cutoff 截止 064k;|>D
78.accuracy 准确性 a{L&RRJ
79.classification 分类 Yn[>Y)
80.inspection 检查 U3C"o|
81.supervision of counting 监盘 $ OG){'X
82.observation 观察 O_qwD6s-_
83.confirmation 函证 HE35QH@/`
84.computation 计算 %W8iC%~
85.analytical procedures 分析程序 B$6KI
86.vouch 核对 '#yqw%
87.trace 追查 4Z>gK(
88.audit sampling 审计抽样 OPzudO
89.error 误差 <5D4h!
90.expected error 预期误差 ;:_AOb31N
91.population 总体 =%<,
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92.sampling risk 抽样风险 =.7tS'
93.non- sampling risk 非抽样风险 5+11J[~{
94.sampling unit 抽样单位 8^^ 1h
95.statistical sampling 统计抽样 AmHj\NX$
96.tolerable error 可容忍误差 ]E-3/r$_cO
97.the risk of under reliance 信赖不足风险 g5y`XFY
98.the risk of over reliance 信赖过度风险 >SLQW
99.the risk of incorrect rejection 误拒风险 m5iCvOP
100. the risk of incorrect acceptance 误受风险 wgIm{;T[u
101.working trial balance 试算平衡表 {f\wIZ-K A
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 a7c`[
104.cash disbursement 现金支出 u4IK7[=
105.bank statement 银行对账单 "5L?RkFi\
106.bank reconciliation 银行存款余额调节表 S9Oz5_x
107.balance sheet date 资产负债表日 z]r'8Jc
108.net realizable value 可变现净值 $1"gFg
109.storeroom 仓库 F{;#\Ob
110.sale invoice 销售发票 6i-G{)=l
111.price list 价目表 y~\ujp_5w
112.positive confirmation request 积极式询证函 EYn?YiVFU
113.negative confirmation request 消极式询证函 L'r&'y[
114.purchase requisition 请购单 ]7 Du/)$
115.receiving report 验收报告 FJDC^@ Ne
116.gross margin 毛利 4VZI]3K,
117.manufacturing overhead 制造费用
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118.material requisition 领料单 b6
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119.inventory-taking 存货盘点 '=vZAV`
120.bond certificate 债券 @]%eL
121.stock certificate 股票 s
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122.audit report 审计报告 +HBizJ9K
123.entity 被审计单位 Et!J*{s
124.addressee of the audit report 审计报告的收件人 r
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125.unqualified opinion 无保留意见 ,\J 8(,%L
126.qualified opinion 保留意见 dkz%
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127.disclaimer of opinion 无法表示意见 `v!.
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128.adverse opinion 否定意见 t*9 gusmG
129 Auditors‘Report审计报告 #?Kw
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130 internal audit内部审计 iq*im$9J
131 public sector audit政府审计 L4Zt4Yuw
账项基础审计accounting number-based audit 6w7;
风险导向审计方法risk-oriented audit approach pe
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