1.audit 审计 :M8y
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2.attestation 8wMwS6s:
鉴证 !Y10UmMu
3.credibility PxA
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可信赖程度 'cA(-ghY/E
4.audit of financial statements 财务报表审计 Hz j%G>
5.agreed-upon procedures 执行商定程序 S
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6.high levels of assurance 高水平保证 }#6~/
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7.compilation 编制 wK0],,RN,h
8.reliability 可靠性 !V-(K_\t
9.relevance 相关性 zBc |gx
10.professional skepticism 职业谨慎 .$o
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11.objectivity 客观性 Ll, U>yo
12. professional competence 专业胜任能力 yz=aJ
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13.Senior/CPA-in-charge 项目经理 l OiZ2
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14.audit engagement letter 业务约定书 LI
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15.recurring audit 连续审计 ,n$NF0^l
16.the client 委托人 a#a n+JY3
17.change CPA 更换注册会计师 $hy0U_}6
18.the existing CPA 现任注册会计师 G\K!7k`)!
19.the successor CPA 后任注册会计师 b-Ru UfUn0
20.the preceding CPA前任注册会计师 ij?Ww'p9>
21.issue the audit report 出具审计报告 W&v|-#7=6
22.expert 专家 WZ=$c]gG
23.the board of directors 董事会 %Z*N /nU
24.knowledge of the entity‘ s business 了解被审计单位情况 n?"("Fiw
25.assess material misstatement risks评估重大错报风险 `eeA,K_
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 "O~kIT?/v
27.a general knowledge of ————- 初步了解―――的情况 #3?}MC
28.a more knowledge of—————— 进一步了解的情况 F
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29.the prior year‘s working papers 以前年度工作底稿 A_crK`3
30.minutes of meeting 会议纪要 -_= m j
31.business risks 经营风险 iXL
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32.appropriateness 适当性 gux?P2f
33.accounting estimate 会计估计
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34.management representations 管理层声明 I3u)y|Y=
35.going concern assumption 持续经营假设 &0]5zQ
36.audit plan 审计计划 +
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37.significant audit areas 重点审计领域 }
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38.error 错误 7&u$^c S(
39.fraud舞弊 t9)S^: 0
40.modified or additional procedures 修改或追加审计程序 i&{%}==7
41.misappropriation of assets 侵占资产 C7K]c4T
42.transactions without substance 虚假交易 Dt(x
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43.unusual pressures 异常压力 J~C=o(r
44.the suspected noncompliance 涉嫌存在违法行为 z\$( @:{A
45.materialiy 重要性 y9.?5#aL
46.exceed the materiality level 超过重要性水平 k U0.:Gcc
47.approach the materiality level 接近重要性水平 <h~=d("j
48.an acceptably low level 可接受水平 zbgGK7
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 MG~bDM4
50.misstatements or omissions 错报或漏报 ^PUB~P/
51.aggregate 总计 GJF &id
52.subsequent events 期后事项 ]r
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53.adjust the financial statements 调整财务报表 @9R78Zra
54.perform additional audit procedures 实施追加的审计程序 qae|?z
55.audit risk 审计风险 P3nBxw"
56.detection risk 检查风险 i! gS]?*DH
57.inappropriate audit opinion 不适当的审计意见 LqNyi
58.material misstatement 重大的错报 3R-
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59.tolerable misstatement 可容忍错报 ("{"8
60.the acceptable level of detection risk 可接受的检查风险 ).AMfBQ=;
61.assessed level of material misstatement risk 重大错报风险的评估水平 #\_8y`{x
62.simall business 小规模企业 P](8Qrl
63.accounting system 会计系统 JKy~'>Q
64.test of control 控制测试 xsiJI1/68
65.walk-through test 穿行测试 k SgE_W)
66.communication 沟通 I?^(j;QpS
67.flow chart 流程图 ci/qm\JI<<
68.reperformance of internal control 重新执行 N,l"9>CF
69.audit evidence 审计证据 u:mndTpB6x
70.substantive procedures 实质性程序 jAU&h@
71.assertions 认定 pRd'\+
72.esistence 存在 aNA
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73.occurrence 发生 e\O-5hp7
74.completeness 完整性 |* ^LsuFb
75.rights and obligations 权利和义务 H \'1.8g/
76.valuation and allocation 计价和分摊 :wG
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77.cutoff 截止 m)
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78.accuracy 准确性 aO S,%J^?
79.classification 分类 zWH)\>X59
80.inspection 检查 BC\W`K
81.supervision of counting 监盘 1vxQ`) a
82.observation 观察 j=Izwt>
83.confirmation 函证 `'&mO9,<-
84.computation 计算 v1Q78P
85.analytical procedures 分析程序 EB*C;ms
86.vouch 核对 HUAYtUBH
87.trace 追查 u0A$}r$L
88.audit sampling 审计抽样 *C<;yPVc
89.error 误差 _ Yc"{d3S
90.expected error 预期误差 ]:b52Z
91.population 总体 ,aa
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92.sampling risk 抽样风险 GdY@$&z{i
93.non- sampling risk 非抽样风险 O6vxp?:^
94.sampling unit 抽样单位 jM
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 l1KgPRmEP
97.the risk of under reliance 信赖不足风险 'nBP%
98.the risk of over reliance 信赖过度风险 ZO/u3&gU
99.the risk of incorrect rejection 误拒风险 j/fniyJ)
100. the risk of incorrect acceptance 误受风险 kkWv#,qwU
101.working trial balance 试算平衡表 Pq8oK'z-
102.index and cross-referencing 索引和交叉索引 p$qk\efv*4
103.cash receipt 现金收入 H7z)OaM
104.cash disbursement 现金支出 K&Bbjb_|
105.bank statement 银行对账单 Y;%LwDC
106.bank reconciliation 银行存款余额调节表 g(;OUkj$Zp
107.balance sheet date 资产负债表日 wDGb h=
108.net realizable value 可变现净值 &$
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109.storeroom 仓库 _> x}MW+
110.sale invoice 销售发票 4dcm)Xr
111.price list 价目表 m#Z&05^
112.positive confirmation request 积极式询证函 .xWaS8f
113.negative confirmation request 消极式询证函 E #B$.K
114.purchase requisition 请购单 6u lx0$
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115.receiving report 验收报告 C\~}ySQc.e
116.gross margin 毛利 )GAlj;9A$
117.manufacturing overhead 制造费用 T!ZjgCY}
118.material requisition 领料单 Sk/@w[
119.inventory-taking 存货盘点 rq4g~e!S
120.bond certificate 债券 s)`(@"{
121.stock certificate 股票 _+NjfF|
122.audit report 审计报告 kLF`6ZXtd
123.entity 被审计单位 M\a{2f7'n
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 {H)hoAenA
126.qualified opinion 保留意见 !%ju.Xs8
127.disclaimer of opinion 无法表示意见 @uCi0P t
128.adverse opinion 否定意见 4\u`MR
129 Auditors‘Report审计报告 peBHZJ``RX
130 internal audit内部审计 @#OL{yMy
131 public sector audit政府审计 6V%}2YE?X
账项基础审计accounting number-based audit wbrOL(q.m
风险导向审计方法risk-oriented audit approach kN
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