1.audit 审计 v9t26>{~
2.attestation rrSs Qq
鉴证 rh6gB]X]3:
3.credibility BcfW94
可信赖程度 /4}B}"`Sl=
4.audit of financial statements 财务报表审计 TI9]v(
5.agreed-upon procedures 执行商定程序 (pl|RmmDz
6.high levels of assurance 高水平保证 el;ey Ga
7.compilation 编制 ])sIQ{P
8.reliability 可靠性 g{_wMf
9.relevance 相关性 D[NJ{E.{
10.professional skepticism 职业谨慎 d*e0/#s
11.objectivity 客观性 M!9gOAQP
12. professional competence 专业胜任能力 cen[|yCtOH
13.Senior/CPA-in-charge 项目经理 007(k"=oV
14.audit engagement letter 业务约定书 mYy{G s7
15.recurring audit 连续审计 8-2e4^
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16.the client 委托人 {-T}"WHg7
17.change CPA 更换注册会计师 K>tubLYh
18.the existing CPA 现任注册会计师 )5479Eb_
19.the successor CPA 后任注册会计师 srh>"
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20.the preceding CPA前任注册会计师 >+P5Zm(_
21.issue the audit report 出具审计报告 / X
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22.expert 专家 =u5a'bp0;;
23.the board of directors 董事会 IsC`r7
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 !m*
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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 1TagQ
27.a general knowledge of ————- 初步了解―――的情况 ?OYK'p.
28.a more knowledge of—————— 进一步了解的情况 E=-ed9({:
29.the prior year‘s working papers 以前年度工作底稿 R0l5"l*@+
30.minutes of meeting 会议纪要 "zn<\z$l
31.business risks 经营风险 .]0u#fz0y
32.appropriateness 适当性 r\+0J`
33.accounting estimate 会计估计 &7i o/d\/
34.management representations 管理层声明 g p2S
35.going concern assumption 持续经营假设 v*.[O/,EBR
36.audit plan 审计计划 -/y]'_a
37.significant audit areas 重点审计领域 R-~ZvVw7L
38.error 错误 .;1tu+S
39.fraud舞弊 ?nLlZpZ2v
40.modified or additional procedures 修改或追加审计程序 _:B/XZ
41.misappropriation of assets 侵占资产 k"kGQk4
42.transactions without substance 虚假交易 eNwF<
0}
43.unusual pressures 异常压力 BkP'b{z|
44.the suspected noncompliance 涉嫌存在违法行为 %z0;77[1 I
45.materialiy 重要性 m>H+
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46.exceed the materiality level 超过重要性水平 Z8 X=Md8=
47.approach the materiality level 接近重要性水平 Cj
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48.an acceptably low level 可接受水平
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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 ]f3[I3;K
50.misstatements or omissions 错报或漏报 R 2{ kS
51.aggregate 总计 '@ $L}C#OI
52.subsequent events 期后事项 4P406,T]r
53.adjust the financial statements 调整财务报表 _VjfH2Y
54.perform additional audit procedures 实施追加的审计程序 VP7g::Ab
55.audit risk 审计风险 ^n5rUwS>
56.detection risk 检查风险 Tuk::
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57.inappropriate audit opinion 不适当的审计意见 pQ_EJX)
58.material misstatement 重大的错报 StuQ}
59.tolerable misstatement 可容忍错报 OH(w3:;[8
60.the acceptable level of detection risk 可接受的检查风险 un)YK
61.assessed level of material misstatement risk 重大错报风险的评估水平 K4G43P5q`
62.simall business 小规模企业 ho'Ihep,L
63.accounting system 会计系统 r+0<A.''a
64.test of control 控制测试 H n^)Xw
65.walk-through test 穿行测试 ($h`Y;4
66.communication 沟通 FyF./
67.flow chart 流程图 \6{w#HsP8
68.reperformance of internal control 重新执行 KWq&<X5
69.audit evidence 审计证据 DR%16y<h
70.substantive procedures 实质性程序 u/I|<NAC,
71.assertions 认定 ccdP}|9e
72.esistence 存在 ?g6x
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73.occurrence 发生 k%|Sl>{Ir
74.completeness 完整性 |
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75.rights and obligations 权利和义务 !Lu noC>B
76.valuation and allocation 计价和分摊 U
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77.cutoff 截止 <T3 v|\6~H
78.accuracy 准确性 JNJ96wnX1
79.classification 分类 K1gZ>FEY|N
80.inspection 检查
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81.supervision of counting 监盘 <
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82.observation 观察 I:L}7uA[t
83.confirmation 函证 2`[iTBZ=^
84.computation 计算 ~l^Q~W-+
85.analytical procedures 分析程序 Wq+a5[3"
86.vouch 核对 #80[q3
87.trace 追查 'o!{YLJ fM
88.audit sampling 审计抽样 j&
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89.error 误差 mw\
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90.expected error 预期误差 X0}+X'3
91.population 总体 KkIgyLM
92.sampling risk 抽样风险 :pp@x*uNP
93.non- sampling risk 非抽样风险 F=B[%4q`%
94.sampling unit 抽样单位 MzRliH8e
95.statistical sampling 统计抽样 +=V[7^K;
96.tolerable error 可容忍误差 [J{M'+a
97.the risk of under reliance 信赖不足风险 mr6 ~8I
98.the risk of over reliance 信赖过度风险 v>[U*E
99.the risk of incorrect rejection 误拒风险 nB &[R
100. the risk of incorrect acceptance 误受风险 n&n WY+GEo
101.working trial balance 试算平衡表 pz hPEp;
102.index and cross-referencing 索引和交叉索引 qdOUvf
103.cash receipt 现金收入 pkKcTY1Fx
104.cash disbursement 现金支出 O7Z?y*
105.bank statement 银行对账单 UqA<rW
106.bank reconciliation 银行存款余额调节表 fHLt{ !O
107.balance sheet date 资产负债表日 GBvgVX<
108.net realizable value 可变现净值 5Y3L
109.storeroom 仓库 YAc~,N
110.sale invoice 销售发票 7~ I*u6zY
111.price list 价目表 vg"$&YX9"
112.positive confirmation request 积极式询证函 HkL:3 E.
113.negative confirmation request 消极式询证函 }3TTtd7
114.purchase requisition 请购单 >x3$Ld
115.receiving report 验收报告 it#,5#Y:
116.gross margin 毛利 auai@)v6
117.manufacturing overhead 制造费用 9K6G%
118.material requisition 领料单 Cd7imj
119.inventory-taking 存货盘点 0
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120.bond certificate 债券 QF74'
121.stock certificate 股票 O u-/dE%
122.audit report 审计报告 og~Uv"&?T
123.entity 被审计单位 gic!yhsS_
124.addressee of the audit report 审计报告的收件人 eJvNUBDSH
125.unqualified opinion 无保留意见 e|e"lP
126.qualified opinion 保留意见 =>LQW;Sjz
127.disclaimer of opinion 无法表示意见 qk
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128.adverse opinion 否定意见 <Rb[0E$
129 Auditors‘Report审计报告 $SbgdbX
130 internal audit内部审计 8{f~tPY
131 public sector audit政府审计 0^m`jD
账项基础审计accounting number-based audit ? koIZ
风险导向审计方法risk-oriented audit approach #1z/rUh`Cr