1.audit 审计 !'*cs
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2.attestation 7 +@qB]Bi<
鉴证 FsGlJ
3.credibility EmT`YNuc
可信赖程度 wB{;bB{
4.audit of financial statements 财务报表审计 fn/7wO$!
5.agreed-upon procedures 执行商定程序 S$^RbI
6.high levels of assurance 高水平保证 `[YngYw
7.compilation 编制 Vax^8 -
8.reliability 可靠性 b2b75}_A
9.relevance 相关性 Mf#83<&K
10.professional skepticism 职业谨慎 )I-f U4?
11.objectivity 客观性 \rV
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12. professional competence 专业胜任能力 ,xT?mt}P
13.Senior/CPA-in-charge 项目经理 35x 0T/8
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 %&\ jOq~
16.the client 委托人 _ZAch zV
17.change CPA 更换注册会计师 rqlc2m,<-p
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 5]1h8PW!Y
20.the preceding CPA前任注册会计师 :p4 "IeKs
21.issue the audit report 出具审计报告 h`}3h<
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22.expert 专家 LN_OD5gZ
23.the board of directors 董事会 *$M'`vj:
24.knowledge of the entity‘ s business 了解被审计单位情况 0J8K9rP;z
25.assess material misstatement risks评估重大错报风险 P~FUS%39"o
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U\?g*
27.a general knowledge of ————- 初步了解―――的情况 9=/N|m8.
28.a more knowledge of—————— 进一步了解的情况 Ij'NC C
29.the prior year‘s working papers 以前年度工作底稿 JkA|Qdj~Mr
30.minutes of meeting 会议纪要 *}):<nB$^
31.business risks 经营风险 5b6s4
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32.appropriateness 适当性 3?s ?XAh
33.accounting estimate 会计估计 i$KpDXP\
34.management representations 管理层声明 )2E%b+"
35.going concern assumption 持续经营假设 #9LzY
36.audit plan 审计计划 8
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37.significant audit areas 重点审计领域 1Ee>S\9t
38.error 错误 cDXsi#Raj
39.fraud舞弊 (,xZGa
40.modified or additional procedures 修改或追加审计程序 :Ld!mRZF
41.misappropriation of assets 侵占资产 m!OMrZ%)}
42.transactions without substance 虚假交易 ]> Y/r-!
43.unusual pressures 异常压力 lKEa)KF[
44.the suspected noncompliance 涉嫌存在违法行为 YO:&;K%
45.materialiy 重要性 Yp4c'Zk
46.exceed the materiality level 超过重要性水平 i(6J>^I
47.approach the materiality level 接近重要性水平 &(xUhX T
48.an acceptably low level 可接受水平 K$REZe
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 s-V
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50.misstatements or omissions 错报或漏报 R& =f:sEi
51.aggregate 总计 [[)_BmS5r
52.subsequent events 期后事项 uC]Z8&+obb
53.adjust the financial statements 调整财务报表 )-/gLZsx
54.perform additional audit procedures 实施追加的审计程序 |@o6NZ<9N
55.audit risk 审计风险 ;S/7 h6
56.detection risk 检查风险 I2HT2c$
57.inappropriate audit opinion 不适当的审计意见 WO,xMfK
58.material misstatement 重大的错报 *,\` o~
59.tolerable misstatement 可容忍错报 ]9S`[
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60.the acceptable level of detection risk 可接受的检查风险 emA!Ew(g
61.assessed level of material misstatement risk 重大错报风险的评估水平 a1MFjmq
62.simall business 小规模企业 BZF,=v
63.accounting system 会计系统 ?4)v`*
64.test of control 控制测试 [D'Gr*5~{
65.walk-through test 穿行测试 <2P7utdZ
66.communication 沟通 fV ZW[9[
67.flow chart 流程图 QlW=_Ymv{
68.reperformance of internal control 重新执行 o VB"f
69.audit evidence 审计证据 Eb.;^=x
70.substantive procedures 实质性程序 z4}
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71.assertions 认定 8t.dPy<
72.esistence 存在 RFG$X-
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73.occurrence 发生 i|\{\d
74.completeness 完整性 g*]E>SQ=
75.rights and obligations 权利和义务 vg8O]
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76.valuation and allocation 计价和分摊 CJqc\I~
77.cutoff 截止 F1A1@{8bN
78.accuracy 准确性 "'eWn6O(
79.classification 分类 @PcCiGZ
80.inspection 检查 Qp!Y.YnPd_
81.supervision of counting 监盘 te2
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82.observation 观察 \].J-^=
83.confirmation 函证 .T
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84.computation 计算 =p\Xy*
85.analytical procedures 分析程序 YlUpASW
86.vouch 核对 A'"-m)1P
87.trace 追查 E5B8 Z?$a
88.audit sampling 审计抽样 d]M[C[TOX
89.error 误差 u;n(+8sz
90.expected error 预期误差 wR7aQg
91.population 总体 ;1LG&h,K
92.sampling risk 抽样风险 ( D}"&2
93.non- sampling risk 非抽样风险 xtJAMo>g
94.sampling unit 抽样单位 0MpS4tW0=
95.statistical sampling 统计抽样 t]TyXAr~
96.tolerable error 可容忍误差 3%M.U)|+
97.the risk of under reliance 信赖不足风险 sA_X<>vAKJ
98.the risk of over reliance 信赖过度风险 <7gMl
99.the risk of incorrect rejection 误拒风险 b]`^KTYK
100. the risk of incorrect acceptance 误受风险 dp^N_9$cdO
101.working trial balance 试算平衡表 dB`b9)Tk0z
102.index and cross-referencing 索引和交叉索引 Mj~${vj
103.cash receipt 现金收入 s -Y +x
104.cash disbursement 现金支出
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105.bank statement 银行对账单 VC=6uB
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 /`R dQ<($
108.net realizable value 可变现净值 #K`B<2+T
109.storeroom 仓库 !Y%D
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110.sale invoice 销售发票 ~.Q4c
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111.price list 价目表 om7`w
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112.positive confirmation request 积极式询证函 MYTS3(
113.negative confirmation request 消极式询证函 Mx
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114.purchase requisition 请购单 ALR:MAXwC
115.receiving report 验收报告 ;Prg'R[o;
116.gross margin 毛利 tQ0=p|
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117.manufacturing overhead 制造费用 lS3 _Ild
118.material requisition 领料单 ^I./L)0=}
119.inventory-taking 存货盘点 )_O.{$
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120.bond certificate 债券 eG^z*`**
121.stock certificate 股票 0Uaem
122.audit report 审计报告 ;qT5faKB3J
123.entity 被审计单位 '
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124.addressee of the audit report 审计报告的收件人 dP3VJ3+
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125.unqualified opinion 无保留意见 <NL+9l R
126.qualified opinion 保留意见 S&|VkZR)
127.disclaimer of opinion 无法表示意见 -wIM0YJ
128.adverse opinion 否定意见 &z0iLa4q)
129 Auditors‘Report审计报告 #wD7 \X-f
130 internal audit内部审计 y<uE-4
131 public sector audit政府审计 $9m5bQcV
账项基础审计accounting number-based audit ={xq
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风险导向审计方法risk-oriented audit approach g _x\T
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