1.audit 审计
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2.attestation wsQuJrG
鉴证 l44QB8
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3.credibility rrE f<A}
可信赖程度 7D>_<)%d=
4.audit of financial statements 财务报表审计 LcA7f'GVK
5.agreed-upon procedures 执行商定程序 A2L"&dl
6.high levels of assurance 高水平保证 EQpF:@_
7.compilation 编制 B>cT<B
8.reliability 可靠性 IIGx+>
9.relevance 相关性 Yc6.v8a
10.professional skepticism 职业谨慎 C .B=E"e
11.objectivity 客观性 `ItoL7bi
12. professional competence 专业胜任能力 iyR"O1]
13.Senior/CPA-in-charge 项目经理 m}D;=>2$
14.audit engagement letter 业务约定书 U}Puq5[ ?
15.recurring audit 连续审计 cVMRSp
16.the client 委托人 M,kO7g
17.change CPA 更换注册会计师 *CQZ6&^
18.the existing CPA 现任注册会计师 J9XH8Grk-
19.the successor CPA 后任注册会计师 n!SHExBp
20.the preceding CPA前任注册会计师 G
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21.issue the audit report 出具审计报告 noz1W ]
22.expert 专家 H0])>1sWB
23.the board of directors 董事会 * Wp?0CP
24.knowledge of the entity‘ s business 了解被审计单位情况 r: >RH,
25.assess material misstatement risks评估重大错报风险 3'i(wI~<[
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 aqK+ u.H
27.a general knowledge of ————- 初步了解―――的情况 \JR^uJ{Y
28.a more knowledge of—————— 进一步了解的情况 -(lP8Y~gFY
29.the prior year‘s working papers 以前年度工作底稿 b+arnKo1fk
30.minutes of meeting 会议纪要 O
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31.business risks 经营风险 6;s[dw5T
32.appropriateness 适当性 +`1~zcu
33.accounting estimate 会计估计 tEo-Mj5:
34.management representations 管理层声明 `J03t\
35.going concern assumption 持续经营假设 }f}? |&q
36.audit plan 审计计划 P{QHG 3
37.significant audit areas 重点审计领域 zAklS 7L
38.error 错误 Wuk
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39.fraud舞弊 3XDU(#
40.modified or additional procedures 修改或追加审计程序 W,80deT
41.misappropriation of assets 侵占资产 xqY'-Hom
42.transactions without substance 虚假交易 t18j2P>`
43.unusual pressures 异常压力 #6D>e~>n
44.the suspected noncompliance 涉嫌存在违法行为 .<fdX()e,
45.materialiy 重要性 bnanTH9-
46.exceed the materiality level 超过重要性水平 'PFjZGaKR
47.approach the materiality level 接近重要性水平 ,#GB
48.an acceptably low level 可接受水平 ]&D=*:c
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 |sFd5X
50.misstatements or omissions 错报或漏报 ns
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51.aggregate 总计 )Qe]!$tqfD
52.subsequent events 期后事项 jpZq]E9`P
53.adjust the financial statements 调整财务报表 /#@tv~Z^
54.perform additional audit procedures 实施追加的审计程序 $$o(
55.audit risk 审计风险 0QfDg DX
56.detection risk 检查风险 Q_iN/F
57.inappropriate audit opinion 不适当的审计意见 m
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58.material misstatement 重大的错报 kFmtE
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59.tolerable misstatement 可容忍错报 8qw{
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60.the acceptable level of detection risk 可接受的检查风险 c[ 0`8s!
61.assessed level of material misstatement risk 重大错报风险的评估水平 (^g XO
62.simall business 小规模企业 BV7P_!vt
63.accounting system 会计系统 5=#d#dDc
64.test of control 控制测试 I"3C/ pU2
65.walk-through test 穿行测试 puWMgvv
66.communication 沟通 YtWw)IK
67.flow chart 流程图 -oUNK}>
68.reperformance of internal control 重新执行 Y[R>?w
69.audit evidence 审计证据 ]
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70.substantive procedures 实质性程序 vp!F6ZwO
71.assertions 认定 Tl[*(|/C
72.esistence 存在 w3>11bE
73.occurrence 发生 @0t[7Nv-1
74.completeness 完整性 SVn@q|N
75.rights and obligations 权利和义务 ly6zz|c5
76.valuation and allocation 计价和分摊 !V/\_P!I
77.cutoff 截止 gg%)#0Zi
78.accuracy 准确性 pO:]3qv
79.classification 分类 TKsP#Dt/
80.inspection 检查 39P55B/o%
81.supervision of counting 监盘 Pz:,de~5Qm
82.observation 观察 vZ srlHb
83.confirmation 函证 ?(K=du
84.computation 计算 Q#qfuwz
85.analytical procedures 分析程序 +
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86.vouch 核对 VzHrKI
87.trace 追查 </xf4.C
88.audit sampling 审计抽样 6hYz^}2g
89.error 误差 M
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90.expected error 预期误差 Ng
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91.population 总体 /JC1o&z_T
92.sampling risk 抽样风险 ?fq!BV
93.non- sampling risk 非抽样风险 uSQ#Y^V_
94.sampling unit 抽样单位 7'i{JPm
95.statistical sampling 统计抽样 dc1Zh
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96.tolerable error 可容忍误差 ~@xPoD&
97.the risk of under reliance 信赖不足风险 l,l6j";ohd
98.the risk of over reliance 信赖过度风险 `G`R|B
99.the risk of incorrect rejection 误拒风险 {!qnHv\S
100. the risk of incorrect acceptance 误受风险 DQXcf*R
101.working trial balance 试算平衡表 .f-=gZ* *
102.index and cross-referencing 索引和交叉索引 qT5"r488
103.cash receipt 现金收入 2=8PA/
104.cash disbursement 现金支出 .43cI(
105.bank statement 银行对账单 vGh>1U:
106.bank reconciliation 银行存款余额调节表 MO7R3PP
107.balance sheet date 资产负债表日 ,3f>-mP
108.net realizable value 可变现净值 YCxwIzIR
109.storeroom 仓库 7[qL~BT+
110.sale invoice 销售发票 *xsBFCR
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111.price list 价目表 C:5d/9k
112.positive confirmation request 积极式询证函 aHpZhR|f$
113.negative confirmation request 消极式询证函 Q/0gd? U?
114.purchase requisition 请购单 c};%VB
115.receiving report 验收报告 K@cWg C
116.gross margin 毛利 U887@-!3
117.manufacturing overhead 制造费用 (Y7zaAG]
118.material requisition 领料单 <y^_&9
119.inventory-taking 存货盘点 X"_
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120.bond certificate 债券 { ,c*OR
121.stock certificate 股票 r#)1/`h
122.audit report 审计报告 ][?J8F
123.entity 被审计单位 vFntzN>#
124.addressee of the audit report 审计报告的收件人 Rb:<?&7ZzN
125.unqualified opinion 无保留意见 /(5"c>
126.qualified opinion 保留意见 gz[3 xH~
127.disclaimer of opinion 无法表示意见 E/%"%&`8j
128.adverse opinion 否定意见 -/{FGbpR;
129 Auditors‘Report审计报告 xt,Qn460;
130 internal audit内部审计 j"h/v7~
131 public sector audit政府审计 ^w~B]*A:"
账项基础审计accounting number-based audit !R\FCAW[x
风险导向审计方法risk-oriented audit approach Q#H"Se