1.audit 审计 8Y8bFWuc
2.attestation e=h-}XRC
鉴证 *J^FV^E``
3.credibility FWeUZI+
可信赖程度 7l-MVn_8
4.audit of financial statements 财务报表审计 MzB.Vvsy%9
5.agreed-upon procedures 执行商定程序 #@-dT,t
6.high levels of assurance 高水平保证 8Ckd.HKpQ
7.compilation 编制 <v9IK$J
8.reliability 可靠性 %`pi*/(
9.relevance 相关性 >!Y#2]@}o
10.professional skepticism 职业谨慎 *VXx\&
11.objectivity 客观性 IR3SP[K"
12. professional competence 专业胜任能力 4P?`<
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13.Senior/CPA-in-charge 项目经理 M*n94L=Sg&
14.audit engagement letter 业务约定书 .n_Z0&i/w
15.recurring audit 连续审计 ~rI2 RJ
16.the client 委托人 lFf>z}eLy
17.change CPA 更换注册会计师 ;yqHt!N
18.the existing CPA 现任注册会计师 + R6X
19.the successor CPA 后任注册会计师 7./WS,
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20.the preceding CPA前任注册会计师 :mDOqlXW/
21.issue the audit report 出具审计报告 WYRC_U7
22.expert 专家 {~]5QKg.
23.the board of directors 董事会 A-m IWTa
24.knowledge of the entity‘ s business 了解被审计单位情况 9ec
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25.assess material misstatement risks评估重大错报风险 >q?{'#i
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E4\HI+
27.a general knowledge of ————- 初步了解―――的情况 =?4[:#Rh
28.a more knowledge of—————— 进一步了解的情况 19[o XyFI
29.the prior year‘s working papers 以前年度工作底稿 2sgp$r
30.minutes of meeting 会议纪要 }9U_4k
31.business risks 经营风险 bZUw^{~)D
32.appropriateness 适当性 o3Yb2Nw
33.accounting estimate 会计估计 _~tF2`,Y_p
34.management representations 管理层声明 #]^C(qmb:
35.going concern assumption 持续经营假设 r2tE!gMC
36.audit plan 审计计划 s\~j,$Mm2
37.significant audit areas 重点审计领域 ?`Mk$Y%my
38.error 错误 lmUCrs37
39.fraud舞弊 ^PE|BCs
40.modified or additional procedures 修改或追加审计程序 #F3'<(j
41.misappropriation of assets 侵占资产 ?z|Bf@TJ[+
42.transactions without substance 虚假交易 W\0u[IV.x
43.unusual pressures 异常压力 )(.g~Q:
44.the suspected noncompliance 涉嫌存在违法行为 V/DMkO#a
45.materialiy 重要性 $s
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46.exceed the materiality level 超过重要性水平 0FL'8!e<
47.approach the materiality level 接近重要性水平 sRBfLN2C
48.an acceptably low level 可接受水平 WoNJF6=?
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 ^^
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50.misstatements or omissions 错报或漏报 )@U~Li/+
51.aggregate 总计 L~h:>I+pG
52.subsequent events 期后事项 F5H*z\/={
53.adjust the financial statements 调整财务报表 T>*G1 -J#
54.perform additional audit procedures 实施追加的审计程序 `=V1w4J
55.audit risk 审计风险 +-TE
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56.detection risk 检查风险 H_S"4ISS_
57.inappropriate audit opinion 不适当的审计意见 S{F\_'%
58.material misstatement 重大的错报 #D(=[F
59.tolerable misstatement 可容忍错报 oPBKPGD
60.the acceptable level of detection risk 可接受的检查风险 .L^j:2(L
61.assessed level of material misstatement risk 重大错报风险的评估水平 je#LD
62.simall business 小规模企业 Hr]
63.accounting system 会计系统 -;8 a* F
64.test of control 控制测试 p]~PyzG!
65.walk-through test 穿行测试 -f:PgBj
66.communication 沟通 h7.jWJTo
67.flow chart 流程图 i&m6;>?`
68.reperformance of internal control 重新执行 bhg6p$411
69.audit evidence 审计证据 QCDica `+*
70.substantive procedures 实质性程序 o*d (;
71.assertions 认定 O1X)
72.esistence 存在 txMC^-J2l
73.occurrence 发生 9' H\-
74.completeness 完整性 {Z!t:'x8
75.rights and obligations 权利和义务 J?t(TW6E
76.valuation and allocation 计价和分摊 s/>0gu]A8
77.cutoff 截止 ZF#lh]
78.accuracy 准确性 Rq",;,0ZJ
79.classification 分类 RxV
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80.inspection 检查 ;*nzb!u\\
81.supervision of counting 监盘 MYxuQ |w
82.observation 观察 mo4F\$2N
83.confirmation 函证 S}Z@g
84.computation 计算 #jxPh!%9
85.analytical procedures 分析程序 DBu8}2R
86.vouch 核对 pFu!$.Fr
87.trace 追查 Mw+
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88.audit sampling 审计抽样 Ps0<CUyI
89.error 误差 8In~qf
90.expected error 预期误差 e<A>??h^
91.population 总体 |z@AvS[
92.sampling risk 抽样风险 y fuH
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 KL(sVj^e
95.statistical sampling 统计抽样 j+lcj&V#
96.tolerable error 可容忍误差 -m=!SQ >9
97.the risk of under reliance 信赖不足风险 #{k+^7aQ
98.the risk of over reliance 信赖过度风险 8OS^3JS3"
99.the risk of incorrect rejection 误拒风险 1B 0[dK2N
100. the risk of incorrect acceptance 误受风险 PbxQ \.
101.working trial balance 试算平衡表 qM
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102.index and cross-referencing 索引和交叉索引 A
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103.cash receipt 现金收入 By*YBZ
104.cash disbursement 现金支出 {SZv#MrK
105.bank statement 银行对账单 6I_4{
106.bank reconciliation 银行存款余额调节表 3:sx%Ci/2
107.balance sheet date 资产负债表日 L
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108.net realizable value 可变现净值
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109.storeroom 仓库
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110.sale invoice 销售发票 3F6A.Ny
111.price list 价目表 I&^hG\D
112.positive confirmation request 积极式询证函 ]gA2.,)}D
113.negative confirmation request 消极式询证函 hv|-`}#0
114.purchase requisition 请购单 dgByl-8Q
115.receiving report 验收报告 *|6vCR
116.gross margin 毛利 vQoZk,
117.manufacturing overhead 制造费用 p]s)Xys
118.material requisition 领料单 "N,@J-]/k
119.inventory-taking 存货盘点 ?aB%h
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120.bond certificate 债券 jQfnc:'
121.stock certificate 股票 CqX*.j{
122.audit report 审计报告 ;kG"m7-/
123.entity 被审计单位 k0
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124.addressee of the audit report 审计报告的收件人 u<Ch]m+
125.unqualified opinion 无保留意见 `oO*ORq&
126.qualified opinion 保留意见 Oq}7q!H
127.disclaimer of opinion 无法表示意见 [ 'B u
128.adverse opinion 否定意见 p gv, Su
129 Auditors‘Report审计报告 Lo)T
130 internal audit内部审计 :yw(Co]f
131 public sector audit政府审计 xj]^<oi<
账项基础审计accounting number-based audit k
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风险导向审计方法risk-oriented audit approach ?l|&JgJ$