1.audit 审计 e.-+zkQ8EI
2.attestation -': ;0
鉴证 DwSB(O#X
3.credibility ?+Gc.lU
可信赖程度 +g %h,@
4.audit of financial statements 财务报表审计 (zbV-4C
5.agreed-upon procedures 执行商定程序 eb1WTK@
6.high levels of assurance 高水平保证 :kU#5Aj gK
7.compilation 编制 )(bAi
8.reliability 可靠性 (bhMo^3/*
9.relevance 相关性 )(b,v/:
10.professional skepticism 职业谨慎 |Y|6`9;
11.objectivity 客观性 TwPpZ@
12. professional competence 专业胜任能力 7`eg;s^
13.Senior/CPA-in-charge 项目经理 <[.{aj]QV
14.audit engagement letter 业务约定书 3oD?e
15.recurring audit 连续审计 1. A@5* Q
16.the client 委托人 rtM29~c>@
17.change CPA 更换注册会计师 gn82_
18.the existing CPA 现任注册会计师 #h=pU/R
19.the successor CPA 后任注册会计师 ;c tPe[5
20.the preceding CPA前任注册会计师 7`xeuK
21.issue the audit report 出具审计报告 WAq)1gwN
22.expert 专家 .X1xpi%
23.the board of directors 董事会 1fgO3N
24.knowledge of the entity‘ s business 了解被审计单位情况 om_UQgC@r
25.assess material misstatement risks评估重大错报风险 +az=EF
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 B`{7-Asc1
27.a general knowledge of ————- 初步了解―――的情况 lZ,w#sqbY
28.a more knowledge of—————— 进一步了解的情况 FYBW3y+AF&
29.the prior year‘s working papers 以前年度工作底稿 :O?+Ywn
30.minutes of meeting 会议纪要 .)(5F45Wg
31.business risks 经营风险 hW<TP'Zm*
32.appropriateness 适当性 r4MPs-}oF
33.accounting estimate 会计估计 Yt]Y(
34.management representations 管理层声明 A4K8DP
35.going concern assumption 持续经营假设 C" SG':
36.audit plan 审计计划 %*bGW'Cw
37.significant audit areas 重点审计领域 ]g] ]\hS
38.error 错误
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39.fraud舞弊 H8!;
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40.modified or additional procedures 修改或追加审计程序 N1D{ %
41.misappropriation of assets 侵占资产 yC&u^{~BC
42.transactions without substance 虚假交易 f]sc[_n]
43.unusual pressures 异常压力 q%S^3C&
44.the suspected noncompliance 涉嫌存在违法行为 Jb;@'o6
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 bU4l|i;j
47.approach the materiality level 接近重要性水平 5ho!}K
48.an acceptably low level 可接受水平 >mAi/TZC
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 PAD&sTjE*
50.misstatements or omissions 错报或漏报 D[p_uDIz
51.aggregate 总计 *lo0T93B
52.subsequent events 期后事项 'Lu d=u{
53.adjust the financial statements 调整财务报表 sgLw,WZ:
54.perform additional audit procedures 实施追加的审计程序 R4_BP5+
55.audit risk 审计风险 E"<-To
56.detection risk 检查风险 SD_P=?
57.inappropriate audit opinion 不适当的审计意见 Hb&C;lk
58.material misstatement 重大的错报 A u10]b
59.tolerable misstatement 可容忍错报 ]Uj7f4)k
60.the acceptable level of detection risk 可接受的检查风险 SX)o0v+
61.assessed level of material misstatement risk 重大错报风险的评估水平 mXwDB)O{)
62.simall business 小规模企业 t) uS7y
63.accounting system 会计系统 @1vpkB~ w
64.test of control 控制测试 r91b]m3xL
65.walk-through test 穿行测试 ]q`'l_O
66.communication 沟通 <Z
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67.flow chart 流程图 6DuA
68.reperformance of internal control 重新执行 /{R>o0oW
69.audit evidence 审计证据 {
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70.substantive procedures 实质性程序 WSxE/C|[
71.assertions 认定 dy.U;
72.esistence 存在 2{|mL`$04<
73.occurrence 发生 \=2<<
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74.completeness 完整性 itmFZZh
75.rights and obligations 权利和义务 _{2/QP}
76.valuation and allocation 计价和分摊 ^k2g60]
77.cutoff 截止 7Z<
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78.accuracy 准确性 tk\)]kj
79.classification 分类 "1wjh=@z
80.inspection 检查 Ba}<X;B }
81.supervision of counting 监盘 Gd Vrl[
82.observation 观察
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83.confirmation 函证 /l` "
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84.computation 计算 Mi<l;ZP
85.analytical procedures 分析程序 $DeVXW
86.vouch 核对 *@eZt*_
87.trace 追查 &BxZ}JH=k
88.audit sampling 审计抽样 K''2Jfm
89.error 误差 !NO)|N>
90.expected error 预期误差 Z,I0<e
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91.population 总体 *&BS[0;
92.sampling risk 抽样风险 Gp0yRT.
93.non- sampling risk 非抽样风险 2-dEie/{'
94.sampling unit 抽样单位 LI9
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95.statistical sampling 统计抽样 2l}H=DZV
96.tolerable error 可容忍误差 lobC G
97.the risk of under reliance 信赖不足风险 a}g<<{
98.the risk of over reliance 信赖过度风险 _/z3QG{Ea^
99.the risk of incorrect rejection 误拒风险 B=)tq.Q7
100. the risk of incorrect acceptance 误受风险 ~m3Tq.sYrY
101.working trial balance 试算平衡表 P
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102.index and cross-referencing 索引和交叉索引 +W+o~BE
103.cash receipt 现金收入 =X3Rk)2r
104.cash disbursement 现金支出 rqTsKrLe
105.bank statement 银行对账单 VXO.S)v2J
106.bank reconciliation 银行存款余额调节表 $u cmE
107.balance sheet date 资产负债表日 |xFSGrC
108.net realizable value 可变现净值 gaU(ebsE
109.storeroom 仓库 m't8\fo^w
110.sale invoice 销售发票 .cK<jF@'
111.price list 价目表 /s
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112.positive confirmation request 积极式询证函 !@T5]( zV
113.negative confirmation request 消极式询证函 !bBx'
114.purchase requisition 请购单 JIXZI\Fk
115.receiving report 验收报告 <O3,b:vw
116.gross margin 毛利 i4\DSQJ
117.manufacturing overhead 制造费用 \ZtF,`Z
118.material requisition 领料单 '3]M1EP
119.inventory-taking 存货盘点 .R_-$/ZP
120.bond certificate 债券 ~=t K17i
121.stock certificate 股票 )Ec /5=A
122.audit report 审计报告 @a}\]REn
123.entity 被审计单位 aa&\HDh *
124.addressee of the audit report 审计报告的收件人 nEgYypwr
125.unqualified opinion 无保留意见 ~\UAxB=
126.qualified opinion 保留意见 BM[jF=0
127.disclaimer of opinion 无法表示意见 |3C5"R3ZGO
128.adverse opinion 否定意见 FvVM}l'
129 Auditors‘Report审计报告
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130 internal audit内部审计 C/ENJ&
131 public sector audit政府审计 H{g&y
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账项基础审计accounting number-based audit lNx:_g:SrZ
风险导向审计方法risk-oriented audit approach .$zo_~ mR