1.audit 审计 $;q
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2.attestation $'Mf$h
鉴证
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3.credibility 3s%ND7!/
可信赖程度 t
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4.audit of financial statements 财务报表审计 |H_WY
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5.agreed-upon procedures 执行商定程序 p5or"tK
6.high levels of assurance 高水平保证 EXVZ?NG
7.compilation 编制 x@rQ
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8.reliability 可靠性 OmBz'sp:
9.relevance 相关性 C2v_],]
10.professional skepticism 职业谨慎 ^OWG9`p+
11.objectivity 客观性 ([<HFc`
12. professional competence 专业胜任能力 ;]=w6'dP!
13.Senior/CPA-in-charge 项目经理 Wmcd{MOS
14.audit engagement letter 业务约定书 5{V"!M+<
15.recurring audit 连续审计 .06D_L"M
16.the client 委托人 ,jis@]:
17.change CPA 更换注册会计师 Y 2ANt w@
18.the existing CPA 现任注册会计师 ~i%=1&K&`
19.the successor CPA 后任注册会计师 4{zy)GE|W
20.the preceding CPA前任注册会计师 0@cIj
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21.issue the audit report 出具审计报告 S5 q1Mn
22.expert 专家 Sf*v#?
23.the board of directors 董事会 f2IH2^)P
24.knowledge of the entity‘ s business 了解被审计单位情况 "*t6KXVaM
25.assess material misstatement risks评估重大错报风险 t
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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 /v5A)A$7
27.a general knowledge of ————- 初步了解―――的情况 *
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28.a more knowledge of—————— 进一步了解的情况 0 N>K4ho6{
29.the prior year‘s working papers 以前年度工作底稿 >;c);|'}q
30.minutes of meeting 会议纪要 oxc;DfJ_
31.business risks 经营风险 klm>/MXI`
32.appropriateness 适当性 Hm'"I!jyO
33.accounting estimate 会计估计 Dbn344s
34.management representations 管理层声明 j%nN*ms
35.going concern assumption 持续经营假设 \vT~2Y(K
36.audit plan 审计计划 e~lFjr]
37.significant audit areas 重点审计领域 \~%+)a%%
38.error 错误 K}@rte
39.fraud舞弊 +X^GS^mz
40.modified or additional procedures 修改或追加审计程序 a#r{FoU{M8
41.misappropriation of assets 侵占资产 aH_c84DS
42.transactions without substance 虚假交易 `Fr ,,Q81\
43.unusual pressures 异常压力 4joE"H6
44.the suspected noncompliance 涉嫌存在违法行为 lF}@@e)N
45.materialiy 重要性 _<.VP
46.exceed the materiality level 超过重要性水平 3qe`#j
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 "PI;/(kR
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ?{f6su@rW
50.misstatements or omissions 错报或漏报 15j5F5P
51.aggregate 总计 d|NW&PG
52.subsequent events 期后事项 Ie^Ed`
53.adjust the financial statements 调整财务报表 n~yKq"^
54.perform additional audit procedures 实施追加的审计程序 %(eQ1ir +
55.audit risk 审计风险 (?1$
56.detection risk 检查风险 rueaP
57.inappropriate audit opinion 不适当的审计意见 )Ac,F6w
58.material misstatement 重大的错报 S#C-j D
59.tolerable misstatement 可容忍错报 ]z^jz#>um&
60.the acceptable level of detection risk 可接受的检查风险 h76j|1gI
61.assessed level of material misstatement risk 重大错报风险的评估水平 NzQvciJ@"
62.simall business 小规模企业 kb2C9<
63.accounting system 会计系统 q][kD2
64.test of control 控制测试 LvG$J*
65.walk-through test 穿行测试 Ly2,*\7
66.communication 沟通 9/0H,qZc
67.flow chart 流程图 x/<]/D
68.reperformance of internal control 重新执行 ]C,j80+pK
69.audit evidence 审计证据 $m
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70.substantive procedures 实质性程序 a[~[lk=7
71.assertions 认定 mnM]@8^G
72.esistence 存在 49*f=gpGj2
73.occurrence 发生 1iz =i^}
74.completeness 完整性 cwzkA,e@
75.rights and obligations 权利和义务 _1gNU]"
76.valuation and allocation 计价和分摊 i;%G Z8
77.cutoff 截止 -&2Z/qM&!
78.accuracy 准确性 ,V9qiu=m
79.classification 分类 *bFWNJ}`q
80.inspection 检查 )4uWB2ZRoi
81.supervision of counting 监盘
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82.observation 观察 jV*10kM<
83.confirmation 函证 !u]@Ru34
84.computation 计算 As)?~
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85.analytical procedures 分析程序 e#HPU
86.vouch 核对 OoA!N-Q
87.trace 追查 ZXQ5fBx
88.audit sampling 审计抽样 a.%ps:
89.error 误差 =_k
90.expected error 预期误差 G]aey>)
91.population 总体 a%`Yz"<lQ
92.sampling risk 抽样风险 ++,I`x+p
93.non- sampling risk 非抽样风险 >WLX5i&
94.sampling unit 抽样单位 UiV#w#&P
95.statistical sampling 统计抽样 j%'2^C8
96.tolerable error 可容忍误差 ]}/Rl}_
97.the risk of under reliance 信赖不足风险 N:U}b1$L6
98.the risk of over reliance 信赖过度风险 x*z[(0g!
99.the risk of incorrect rejection 误拒风险 L3I$ K+c
100. the risk of incorrect acceptance 误受风险 e:
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101.working trial balance 试算平衡表 Nut&g"u2
102.index and cross-referencing 索引和交叉索引 Q(w;
103.cash receipt 现金收入 B;[ .
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104.cash disbursement 现金支出 _0Ea 3K
105.bank statement 银行对账单 AAa7)^R
106.bank reconciliation 银行存款余额调节表 xT&~
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107.balance sheet date 资产负债表日 #^VZJ:2=|
108.net realizable value 可变现净值 Wx-0Ip'9
109.storeroom 仓库 k
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110.sale invoice 销售发票 o
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111.price list 价目表 &'^.>TJ\
112.positive confirmation request 积极式询证函 9cB+x`+Lu
113.negative confirmation request 消极式询证函 Mu/(Xp6 2
114.purchase requisition 请购单 P,pC Z+H
115.receiving report 验收报告 NL:-3W7
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116.gross margin 毛利 $#f_p-N
117.manufacturing overhead 制造费用 h'em?fN(
118.material requisition 领料单 +:^l|6%}
119.inventory-taking 存货盘点 |1CX?8)b=
120.bond certificate 债券 tcoG;ir
121.stock certificate 股票 '/qy_7O
122.audit report 审计报告 jA9uB.I,"b
123.entity 被审计单位 v*Gd=\88
124.addressee of the audit report 审计报告的收件人 F&!vtlV)
125.unqualified opinion 无保留意见 +r"}@8/\1
126.qualified opinion 保留意见 Q SF0?Puf
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 O#;sY`fy_M
129 Auditors‘Report审计报告 RYCiO,+
130 internal audit内部审计 sDNWB
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131 public sector audit政府审计 99*k&mb
账项基础审计accounting number-based audit 1A'eH:$
风险导向审计方法risk-oriented audit approach DcBAncsK