1.audit 审计 anvj{1
2.attestation w9FI*30
鉴证 {
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3.credibility \x!>5Z
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可信赖程度 1gE`_%?K
4.audit of financial statements 财务报表审计 >g[W@FhT'k
5.agreed-upon procedures 执行商定程序 EDo
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6.high levels of assurance 高水平保证 {G}HZv%S U
7.compilation 编制 S|[UEU3FpB
8.reliability 可靠性 aPC!M4#
9.relevance 相关性 ?Z=v&d[o)
10.professional skepticism 职业谨慎 u!
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11.objectivity 客观性 'GFzI:Xr
12. professional competence 专业胜任能力 [a3
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13.Senior/CPA-in-charge 项目经理 8syo_sC |
14.audit engagement letter 业务约定书 |(SW
15.recurring audit 连续审计 q
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16.the client 委托人 >=V+X"\Z
17.change CPA 更换注册会计师 gy{
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18.the existing CPA 现任注册会计师 fo.m&mKgo
19.the successor CPA 后任注册会计师 kslN_\
20.the preceding CPA前任注册会计师 ZYA(Bg^
21.issue the audit report 出具审计报告 #-;BU{3*
22.expert 专家 qo@dFKy
23.the board of directors 董事会 a%dx\&K
24.knowledge of the entity‘ s business 了解被审计单位情况 k@L~h{`Mc\
25.assess material misstatement risks评估重大错报风险 $<v_Vm?6d
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6"7qZq
27.a general knowledge of ————- 初步了解―――的情况 o$O,#^
28.a more knowledge of—————— 进一步了解的情况 h uJqqC
29.the prior year‘s working papers 以前年度工作底稿 }>0
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30.minutes of meeting 会议纪要 c
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31.business risks 经营风险 G)&'8W F5o
32.appropriateness 适当性 lIz_0rE
33.accounting estimate 会计估计 :j~5(K"
34.management representations 管理层声明 akQH+j
35.going concern assumption 持续经营假设 x/=j$oA
36.audit plan 审计计划 #E9['Jn Z
37.significant audit areas 重点审计领域 d<'xpdxc
38.error 错误 N-gRfra+8L
39.fraud舞弊 IMza
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40.modified or additional procedures 修改或追加审计程序 WM"^#=+$
41.misappropriation of assets 侵占资产 5F"?]'*/
42.transactions without substance 虚假交易 \#aVu^`eX
43.unusual pressures 异常压力 5-^%\?,x
44.the suspected noncompliance 涉嫌存在违法行为 &>e
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45.materialiy 重要性 7g)3\C
46.exceed the materiality level 超过重要性水平 L2'd sOn
47.approach the materiality level 接近重要性水平 d 4]%Wdvf
48.an acceptably low level 可接受水平 <+gl"lG
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 0>iFXw:fn
50.misstatements or omissions 错报或漏报 >x4[7YAU{
51.aggregate 总计 #ja`+w}
52.subsequent events 期后事项 `?Jg
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53.adjust the financial statements 调整财务报表 Zjg\jo
54.perform additional audit procedures 实施追加的审计程序 \w^QHX1+
55.audit risk 审计风险 cA?
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56.detection risk 检查风险 n#Roz5/U
57.inappropriate audit opinion 不适当的审计意见 A+I&.\QAR
58.material misstatement 重大的错报 L]d@D0.Z
59.tolerable misstatement 可容忍错报 GYC&P]
60.the acceptable level of detection risk 可接受的检查风险 ;YDF*~9u
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y/H^*1
62.simall business 小规模企业 ,dx)rZ*
63.accounting system 会计系统 fm%R
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64.test of control 控制测试 IY6_JGe_w
65.walk-through test 穿行测试 ,g_onfY
66.communication 沟通 hFMst%:y$
67.flow chart 流程图 | ",[C3Jg
68.reperformance of internal control 重新执行 nKB&|!
69.audit evidence 审计证据 _-]!;0EIV
70.substantive procedures 实质性程序 _}OJPahw
71.assertions 认定 U5!f++
72.esistence 存在 UglG!1L
73.occurrence 发生 6f?BltFaN
74.completeness 完整性 QW~5+c9JJ
75.rights and obligations 权利和义务 $iqi:vY
76.valuation and allocation 计价和分摊 >u5g?yzw
77.cutoff 截止 0UGiPH,()
78.accuracy 准确性 j\'+wVyo
79.classification 分类 ?,:#8.9
80.inspection 检查 pSQCT
81.supervision of counting 监盘 ~#"7,r Qp
82.observation 观察 N
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83.confirmation 函证 b>QM~mq3^I
84.computation 计算 =1*%>K
85.analytical procedures 分析程序 3X$Q,
86.vouch 核对 qA/#IUi)1
87.trace 追查 ^+.t-3|U
88.audit sampling 审计抽样 .vN%UNu
89.error 误差 L
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90.expected error 预期误差 M_h8#7 {G
91.population 总体 wKk
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92.sampling risk 抽样风险 e)HhnN@
93.non- sampling risk 非抽样风险 3zB|!pC6s
94.sampling unit 抽样单位 g={]Mzh
95.statistical sampling 统计抽样 q*[!>\Z8
96.tolerable error 可容忍误差 A{z>D`d
97.the risk of under reliance 信赖不足风险 ;h9-}F
98.the risk of over reliance 信赖过度风险 T+;H#&
99.the risk of incorrect rejection 误拒风险 .QXG"R
100. the risk of incorrect acceptance 误受风险 4YDT%_h0
101.working trial balance 试算平衡表 -J"qrpZ^
102.index and cross-referencing 索引和交叉索引 3cOY0Z#T
103.cash receipt 现金收入 m!5HRjOO
104.cash disbursement 现金支出 'u(=eJ@1
105.bank statement 银行对账单 (@)2PO/
106.bank reconciliation 银行存款余额调节表 n .f4z<
107.balance sheet date 资产负债表日 .!yWF?T8
108.net realizable value 可变现净值 q Vm"f,ruo
109.storeroom 仓库 *$i; o3
110.sale invoice 销售发票
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111.price list 价目表 -RG8<bI,
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 qr)v'aC
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114.purchase requisition 请购单 /a[V!<"R
115.receiving report 验收报告 *wC\w
116.gross margin 毛利 ]?0{(\
117.manufacturing overhead 制造费用 =oE_.ux\
118.material requisition 领料单 ^W
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119.inventory-taking 存货盘点 t_jyyHxoZ:
120.bond certificate 债券 U~uwm/h
121.stock certificate 股票 fav5e'[$
122.audit report 审计报告 l`@0zw+
123.entity 被审计单位 j)jCu ;`
124.addressee of the audit report 审计报告的收件人 |7 &|>
125.unqualified opinion 无保留意见 `"a? a5]k
126.qualified opinion 保留意见 ;asm 0H(
127.disclaimer of opinion 无法表示意见 F:M>z=
128.adverse opinion 否定意见 -$+,]t^GV
129 Auditors‘Report审计报告 >=if8t!
130 internal audit内部审计 tm(v~L%$>]
131 public sector audit政府审计 ?gLR<d_
账项基础审计accounting number-based audit }@Xh xZu
风险导向审计方法risk-oriented audit approach SQ}S4r