1.audit 审计
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2.attestation R!
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鉴证 u9(42jj[$U
3.credibility $E!
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可信赖程度 ~N/a\%`
4.audit of financial statements 财务报表审计 f~,Ml*Zp
5.agreed-upon procedures 执行商定程序 ?D,j!Hy
6.high levels of assurance 高水平保证 ri-D#F)}
7.compilation 编制 ;>/yY]F7
8.reliability 可靠性 H!6+x*P0
9.relevance 相关性 ,)N/2M\B-
10.professional skepticism 职业谨慎 =.OzpV)=V
11.objectivity 客观性 ~W={"n?=
12. professional competence 专业胜任能力 ^O=G%de
13.Senior/CPA-in-charge 项目经理 w ~"%&SNN
14.audit engagement letter 业务约定书 x3(
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15.recurring audit 连续审计 *2}f $8
16.the client 委托人 $BT[fJ'k
17.change CPA 更换注册会计师 zk!7TUZ">w
18.the existing CPA 现任注册会计师 eh>FYx(
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19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 ?S9vYaA$
21.issue the audit report 出具审计报告 W'=}2Y$]u
22.expert 专家 jse!EtB:
23.the board of directors 董事会 }#;.b'`
24.knowledge of the entity‘ s business 了解被审计单位情况 yye5GVY$
25.assess material misstatement risks评估重大错报风险 2#00<
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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 =}@1Z~
27.a general knowledge of ————- 初步了解―――的情况 DUH DFG
28.a more knowledge of—————— 进一步了解的情况 KX3A|
29.the prior year‘s working papers 以前年度工作底稿 s|:1z"q
30.minutes of meeting 会议纪要 Q, "8Ty
31.business risks 经营风险 s"J)Jc
32.appropriateness 适当性 `KE]RTq
33.accounting estimate 会计估计 717G
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34.management representations 管理层声明 /2hRLyeAZ
35.going concern assumption 持续经营假设 X 5X D1[
36.audit plan 审计计划 4.uaWM)2
37.significant audit areas 重点审计领域 CW/<?X<!n
38.error 错误 X$@qs9?)^
39.fraud舞弊 Ycx}FYTY
40.modified or additional procedures 修改或追加审计程序 >4-9 @i0FV
41.misappropriation of assets 侵占资产 -j2y#aP
42.transactions without substance 虚假交易 AlG5n'
43.unusual pressures 异常压力 |:Maa6(W
44.the suspected noncompliance 涉嫌存在违法行为 gHkHAOe/
45.materialiy 重要性 ]zCD1*)
46.exceed the materiality level 超过重要性水平 ?FUK_]
47.approach the materiality level 接近重要性水平 ASrRMH[
48.an acceptably low level 可接受水平 ,!LY:pMK
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 Vp0_R9oQ
50.misstatements or omissions 错报或漏报 {~j/sto-:
51.aggregate 总计 &cJ?mSI
52.subsequent events 期后事项 ~'0ZW<X.
53.adjust the financial statements 调整财务报表 Pa+_{9
54.perform additional audit procedures 实施追加的审计程序 h:U#F )
55.audit risk 审计风险 EaHJl
56.detection risk 检查风险 c`UFNNm=
57.inappropriate audit opinion 不适当的审计意见 $duT'G, -
58.material misstatement 重大的错报 IbJ
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59.tolerable misstatement 可容忍错报 jN'h/\
60.the acceptable level of detection risk 可接受的检查风险 r:g_mMvB
61.assessed level of material misstatement risk 重大错报风险的评估水平 [}GK rI
62.simall business 小规模企业 ,nCvA%B!
63.accounting system 会计系统
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64.test of control 控制测试 <5
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65.walk-through test 穿行测试 Y)$%-'=b+
66.communication 沟通 (9TSH3f?
67.flow chart 流程图 ~Hv
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68.reperformance of internal control 重新执行 Iu~<Y(8^q#
69.audit evidence 审计证据 arRU` 6?
70.substantive procedures 实质性程序 JZ*.;}"
71.assertions 认定 -^(KGu&L&u
72.esistence 存在 HRjbGc|[
73.occurrence 发生 l
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74.completeness 完整性 z*q+5
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75.rights and obligations 权利和义务 12hD*,A5j
76.valuation and allocation 计价和分摊 ,6pGKCUU:y
77.cutoff 截止 o1?-+P/
78.accuracy 准确性 2eeFaFif
79.classification 分类 tLN^k;w
80.inspection 检查
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81.supervision of counting 监盘 W[a"&,okqO
82.observation 观察 MEJX5qG6m
83.confirmation 函证 )8eb(!}7
84.computation 计算 tPN CdA
85.analytical procedures 分析程序 U6*[}Ww
86.vouch 核对 rFkZ'rp74b
87.trace 追查 3A[<LnKR^E
88.audit sampling 审计抽样 e8wPEDN*4
89.error 误差 }{=}^c"t'
90.expected error 预期误差 WiB~sIp
91.population 总体 |HYST`
92.sampling risk 抽样风险 B:0oT
93.non- sampling risk 非抽样风险 :) -`
94.sampling unit 抽样单位 U{bv|vF
95.statistical sampling 统计抽样 Fj2z$
96.tolerable error 可容忍误差 Zlh 2qq
97.the risk of under reliance 信赖不足风险 h(~/JW[
98.the risk of over reliance 信赖过度风险 qsXkm4
99.the risk of incorrect rejection 误拒风险 TU2oQ1
100. the risk of incorrect acceptance 误受风险 m&DI2he
101.working trial balance 试算平衡表 jb,a>9]p
102.index and cross-referencing 索引和交叉索引 T0"nzukd
103.cash receipt 现金收入 BBGub?(dR
104.cash disbursement 现金支出 5#N<~
105.bank statement 银行对账单 gPc1oc(
106.bank reconciliation 银行存款余额调节表 WQze|b%
107.balance sheet date 资产负债表日 2#3`[+
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108.net realizable value 可变现净值 V_D wHq2
109.storeroom 仓库 r79P|)\
110.sale invoice 销售发票 5@
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111.price list 价目表
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112.positive confirmation request 积极式询证函 m[Ihte->
113.negative confirmation request 消极式询证函 ~<O.Gu&"R
114.purchase requisition 请购单 |4P8N{ L>O
115.receiving report 验收报告 ~TXu20c
116.gross margin 毛利 67&Q<`V1*q
117.manufacturing overhead 制造费用 TbT/ 5W3
118.material requisition 领料单 Q&w_kz.
119.inventory-taking 存货盘点 j6~`C
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120.bond certificate 债券 %e0X-tXcmX
121.stock certificate 股票 (Cq 38~mR
122.audit report 审计报告 +/eJ#Xw3u8
123.entity 被审计单位 5
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124.addressee of the audit report 审计报告的收件人 .d[^&<^
125.unqualified opinion 无保留意见 6^V( C;5!
126.qualified opinion 保留意见 );iJ9+ V}
127.disclaimer of opinion 无法表示意见 SqRM*Cf=
128.adverse opinion 否定意见 +v5f-CBu
129 Auditors‘Report审计报告 <YEKbnw$o
130 internal audit内部审计 Lb<IEy77\
131 public sector audit政府审计 KnA BFH
账项基础审计accounting number-based audit 5lP8#O?=
风险导向审计方法risk-oriented audit approach }fkdv6mz