1.audit 审计 ~Q\3pI. |
2.attestation b j'Xg
鉴证 {~F4WjHJp
3.credibility 5=f|7yl
可信赖程度 ,v{rCxFtvU
4.audit of financial statements 财务报表审计 %"P,1&\^
5.agreed-upon procedures 执行商定程序 5O\*h;U 6
6.high levels of assurance 高水平保证 y~FV2$
7.compilation 编制 kkQVNphc
8.reliability 可靠性 wu)w
9.relevance 相关性 0zi~p>*nJC
10.professional skepticism 职业谨慎 NUp<e%zB
11.objectivity 客观性 rY
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12. professional competence 专业胜任能力 dxmE3*b`
13.Senior/CPA-in-charge 项目经理 3? HhG
14.audit engagement letter 业务约定书 _]Zs,Hy
15.recurring audit 连续审计 jrS[f
16.the client 委托人 Xwhui4'w
17.change CPA 更换注册会计师 RRI"d~~F6
18.the existing CPA 现任注册会计师 C_7+a@?B
19.the successor CPA 后任注册会计师 f`[R7Q5
20.the preceding CPA前任注册会计师 49vcoHlf
21.issue the audit report 出具审计报告
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22.expert 专家 @~%r5pz6
23.the board of directors 董事会 9<>wIl*T`
24.knowledge of the entity‘ s business 了解被审计单位情况 ` eXaT8
25.assess material misstatement risks评估重大错报风险 ]bK=FIK2
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 JhLgCnm
27.a general knowledge of ————- 初步了解―――的情况 og
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28.a more knowledge of—————— 进一步了解的情况 w'UVKpG+
29.the prior year‘s working papers 以前年度工作底稿 w/kt3Lw
30.minutes of meeting 会议纪要 Ba!J"b]
31.business risks 经营风险 pim!.=vN/U
32.appropriateness 适当性 R.yC(r
33.accounting estimate 会计估计 )/wk( O+
34.management representations 管理层声明 9_
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35.going concern assumption 持续经营假设 hK_LEwd;
36.audit plan 审计计划 k@'#@
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37.significant audit areas 重点审计领域 6#HK'7ClL
38.error 错误 ]4pkcV
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39.fraud舞弊 LS917ci-
40.modified or additional procedures 修改或追加审计程序 @9lUSk^9
41.misappropriation of assets 侵占资产 j!7{|EQFcl
42.transactions without substance 虚假交易 [_}J F}6
43.unusual pressures 异常压力 cj1cZ-
44.the suspected noncompliance 涉嫌存在违法行为 MZT23[+
45.materialiy 重要性 IkGfnXJ
46.exceed the materiality level 超过重要性水平 |563D#?cR
47.approach the materiality level 接近重要性水平 GhIKvX_N
48.an acceptably low level 可接受水平 28UU60
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 HlH64w2^R
50.misstatements or omissions 错报或漏报 G{6;>8h
51.aggregate 总计 c1E'$
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52.subsequent events 期后事项 U15H@h
53.adjust the financial statements 调整财务报表 Yo|,]X>/
54.perform additional audit procedures 实施追加的审计程序 'LE=6{#
55.audit risk 审计风险 `.i!NBA'6
56.detection risk 检查风险 OUhqMVX9C
57.inappropriate audit opinion 不适当的审计意见 /JWGifH
58.material misstatement 重大的错报 Jz2N
59.tolerable misstatement 可容忍错报 6I4oi@hZz
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 d2H|LMhJ
62.simall business 小规模企业
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63.accounting system 会计系统 Ndi9FD3im
64.test of control 控制测试 1f":HnLRM
65.walk-through test 穿行测试 *U
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66.communication 沟通 U
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67.flow chart 流程图 SUU !7Yd|
68.reperformance of internal control 重新执行 W7 #9jo
69.audit evidence 审计证据 Y
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70.substantive procedures 实质性程序 qLB)
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71.assertions 认定 *1fb}C_
72.esistence 存在 4X+ifZO
73.occurrence 发生 .P7"e5ge
74.completeness 完整性 USM4r!x
75.rights and obligations 权利和义务 !qM=a3
76.valuation and allocation 计价和分摊 P_Gw-`L5T
77.cutoff 截止 5Hw~2 ?a,
78.accuracy 准确性 @NNq z
79.classification 分类 G}ob<`o|
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80.inspection 检查 R]RZq+2^
81.supervision of counting 监盘 qa0 yg8,<
82.observation 观察 TjwBv6h
83.confirmation 函证
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84.computation 计算 7Z-O_h3;)@
85.analytical procedures 分析程序 "saUai4z
86.vouch 核对 t3&LO~Ye
87.trace 追查 RM!<8fXYD
88.audit sampling 审计抽样 WRrd'{sB
89.error 误差 9mmCp&~Z
90.expected error 预期误差 ,I%g|'2
91.population 总体 b"vv>Q~U
92.sampling risk 抽样风险 \l]DQaOEe
93.non- sampling risk 非抽样风险 98uV6b~g
94.sampling unit 抽样单位 >JC
95.statistical sampling 统计抽样 n8" .XS
96.tolerable error 可容忍误差 Zf65 `K3
97.the risk of under reliance 信赖不足风险 !>zo_fP
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 !AKg m'Nw
100. the risk of incorrect acceptance 误受风险 5yzv|mrx
101.working trial balance 试算平衡表 j]aoR
102.index and cross-referencing 索引和交叉索引 dAkgR~
103.cash receipt 现金收入 S&b*rA02zp
104.cash disbursement 现金支出 .`4{9?bR
105.bank statement 银行对账单 :$m}UA-9
106.bank reconciliation 银行存款余额调节表 `m!j$,c.
107.balance sheet date 资产负债表日 eFL=G%
108.net realizable value 可变现净值 7]||UuF<
109.storeroom 仓库 @!yMIM%P
110.sale invoice 销售发票 ~s]iy9i
111.price list 价目表 d+Ek%_
112.positive confirmation request 积极式询证函 p%*%n3bw
113.negative confirmation request 消极式询证函 $0lD>yu
114.purchase requisition 请购单 qT`
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115.receiving report 验收报告 /.o^R6
116.gross margin 毛利 uoX:^'q
117.manufacturing overhead 制造费用 O]1y0BOQ
118.material requisition 领料单 !,V
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119.inventory-taking 存货盘点 /q5v"iX]T
120.bond certificate 债券 RkBb$q
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121.stock certificate 股票 t 0|!(3
122.audit report 审计报告 17G'jiYH
123.entity 被审计单位 -1UD0(
124.addressee of the audit report 审计报告的收件人 ^ml'?
125.unqualified opinion 无保留意见 pm_u
126.qualified opinion 保留意见 LS88.w\=S@
127.disclaimer of opinion 无法表示意见 7lBAxqr2
128.adverse opinion 否定意见 }A7j/uy}s
129 Auditors‘Report审计报告 f,:9N 5Z
130 internal audit内部审计 &'}/f5s|
131 public sector audit政府审计 ?Vf o+a,
账项基础审计accounting number-based audit !VI]oRgP
风险导向审计方法risk-oriented audit approach t
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