1.audit 审计 >^8=_i !
2.attestation *)V1Sd#m
鉴证 ng-g
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3.credibility <4gT8kQ$x
可信赖程度 V0,%g+.^
4.audit of financial statements 财务报表审计 wX_s./#JJ
5.agreed-upon procedures 执行商定程序 _7AR2
6.high levels of assurance 高水平保证 u'o."J^&'
7.compilation 编制 ZR~ *Yof
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8.reliability 可靠性 F9sVMV
9.relevance 相关性 z8
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10.professional skepticism 职业谨慎 vpoeK'bi,
11.objectivity 客观性 |z!Y,zaX
12. professional competence 专业胜任能力 GgoPwl#{
13.Senior/CPA-in-charge 项目经理 l@x/{0
14.audit engagement letter 业务约定书 z*cC2+R}=
15.recurring audit 连续审计 ltKUpRE\?
16.the client 委托人 X
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17.change CPA 更换注册会计师 r*|#*"K"a
18.the existing CPA 现任注册会计师 f_*Bd.@
19.the successor CPA 后任注册会计师 `wJR^O!e
20.the preceding CPA前任注册会计师 Q0)6 2[cMm
21.issue the audit report 出具审计报告 [>IAS>
22.expert 专家 ,DN>aEu1
23.the board of directors 董事会 6gLk?^.
24.knowledge of the entity‘ s business 了解被审计单位情况 m"{D}(TA
25.assess material misstatement risks评估重大错报风险 0]C~CvO
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 pq 4/>WzE
27.a general knowledge of ————- 初步了解―――的情况 mCa[?
28.a more knowledge of—————— 进一步了解的情况 U*.
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29.the prior year‘s working papers 以前年度工作底稿 +mReWf:o
30.minutes of meeting 会议纪要 <<zYF.9L]
31.business risks 经营风险 u? a*bW
32.appropriateness 适当性 #K|:BS
33.accounting estimate 会计估计 =Fq"lq %
34.management representations 管理层声明 ]UR@V;JG
35.going concern assumption 持续经营假设 ^Z:oCTOP
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 X~DI
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38.error 错误 ]]\\Y|0
39.fraud舞弊 jl;%?b
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40.modified or additional procedures 修改或追加审计程序 nu1s
41.misappropriation of assets 侵占资产 L'dR;T[;
42.transactions without substance 虚假交易 wHSa s[4k
43.unusual pressures 异常压力 ~kdxJP"
44.the suspected noncompliance 涉嫌存在违法行为 \/3Xb
45.materialiy 重要性 JG%y_
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46.exceed the materiality level 超过重要性水平 T}ZUw;}BL
47.approach the materiality level 接近重要性水平 lg)jc3
48.an acceptably low level 可接受水平 "XWrd[Df
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 orB8q((
50.misstatements or omissions 错报或漏报 ;VY0DAp{
51.aggregate 总计 0B0Uay'd_
52.subsequent events 期后事项 'eNcQJh
53.adjust the financial statements 调整财务报表 O7p>"Bh
54.perform additional audit procedures 实施追加的审计程序 -r%3"C=m
55.audit risk 审计风险 Q+
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56.detection risk 检查风险 ,J|8P{ZO
57.inappropriate audit opinion 不适当的审计意见 i%m]<yElm
58.material misstatement 重大的错报 >z'kCv
59.tolerable misstatement 可容忍错报 j[zo~Y4z
60.the acceptable level of detection risk 可接受的检查风险 d4Y8q1
61.assessed level of material misstatement risk 重大错报风险的评估水平 ZXP9{Hh
62.simall business 小规模企业 q*,g
63.accounting system 会计系统 _~?N3G
64.test of control 控制测试 FOB9J.w4
65.walk-through test 穿行测试 }%K)R5C
66.communication 沟通 *.X!AJ;M=O
67.flow chart 流程图 &tT*GjPwg;
68.reperformance of internal control 重新执行 }@
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69.audit evidence 审计证据 2R:I23[#B
70.substantive procedures 实质性程序 ai7*</ls
71.assertions 认定 ZT>?[`Vgc
72.esistence 存在 O?<R.W<QI
73.occurrence 发生 }P8@\2@=T
74.completeness 完整性 `N8?F3>
75.rights and obligations 权利和义务 ?
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76.valuation and allocation 计价和分摊 p<5ED\;N;
77.cutoff 截止 biTET|U`$
78.accuracy 准确性 !a"RHg:HO
79.classification 分类 L*TPLS[lh
80.inspection 检查 f>LwsP
81.supervision of counting 监盘 =+K2`=y;WF
82.observation 观察 o"5Bg%H
83.confirmation 函证 0'Kbh$LU
84.computation 计算 =YZyH4eI
85.analytical procedures 分析程序 *#O8 ^3D_c
86.vouch 核对 da c?b(
87.trace 追查 Q~R7 ]AyR
88.audit sampling 审计抽样 }cov"o
89.error 误差 iGG;
90.expected error 预期误差 `mN*"1p-
91.population 总体 =.q
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92.sampling risk 抽样风险 Ij +
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93.non- sampling risk 非抽样风险 H-&Z+4 +Xs
94.sampling unit 抽样单位 ig
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95.statistical sampling 统计抽样 9,h'c
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96.tolerable error 可容忍误差 y H\z+A|
97.the risk of under reliance 信赖不足风险 dgb#PxOMH
98.the risk of over reliance 信赖过度风险 Ood8Qty(
99.the risk of incorrect rejection 误拒风险 s bf\;_!
100. the risk of incorrect acceptance 误受风险 7_,)"J2^
101.working trial balance 试算平衡表 a<-'4D/
102.index and cross-referencing 索引和交叉索引 [i7Ug.Oi"
103.cash receipt 现金收入 e0i&?m
104.cash disbursement 现金支出 9mdp\A
105.bank statement 银行对账单 ;
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106.bank reconciliation 银行存款余额调节表 {fi:]|<1h
107.balance sheet date 资产负债表日 4wLp
108.net realizable value 可变现净值 ^rz8c+ly
109.storeroom 仓库 2=X\G~a
110.sale invoice 销售发票 r^<W$-#
111.price list 价目表 ET ;=o+\d
112.positive confirmation request 积极式询证函 QfI=
113.negative confirmation request 消极式询证函 y#[PQT
114.purchase requisition 请购单 J(CqT/Au-
115.receiving report 验收报告 `4Jlf!
116.gross margin 毛利 v!oXcHK/
117.manufacturing overhead 制造费用 < *
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118.material requisition 领料单 F<'@T,LVc
119.inventory-taking 存货盘点 0~qnwe[g}
120.bond certificate 债券 nl9G1Sm(E
121.stock certificate 股票 2Z3c` /k
122.audit report 审计报告 F-MN%WD~
123.entity 被审计单位 :Oz! M&Ov
124.addressee of the audit report 审计报告的收件人 (+'*_
125.unqualified opinion 无保留意见 ^j1?L B
126.qualified opinion 保留意见 n@9*>DU
127.disclaimer of opinion 无法表示意见 joa|5v'
128.adverse opinion 否定意见 W~ 6ii\
129 Auditors‘Report审计报告 p4k*vuu>
130 internal audit内部审计 :OC`X~}Rc
131 public sector audit政府审计 q4)8]Y2
账项基础审计accounting number-based audit n !ty
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风险导向审计方法risk-oriented audit approach }gY:VDW