1.audit 审计 B04Br~hel*
2.attestation JEBx|U$'Y
鉴证 /
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3.credibility #X|'RL($
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4.audit of financial statements 财务报表审计 B8C"i%8V)
5.agreed-upon procedures 执行商定程序 #V~r@,
6.high levels of assurance 高水平保证 I
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7.compilation 编制 \:O5, wf2
8.reliability 可靠性 `Y$LXF~,Om
9.relevance 相关性
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10.professional skepticism 职业谨慎 ;pC-0m0Y
11.objectivity 客观性 F
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12. professional competence 专业胜任能力 B"8^5#t4s
13.Senior/CPA-in-charge 项目经理 <0Q`:'\.>
14.audit engagement letter 业务约定书 3Vt-]DGX
15.recurring audit 连续审计 dGHRHX
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16.the client 委托人 S .1~#
17.change CPA 更换注册会计师 ~KrzJp=5F
18.the existing CPA 现任注册会计师 8$@gAlI^
19.the successor CPA 后任注册会计师 f<y""0L9
20.the preceding CPA前任注册会计师 ))AjX
21.issue the audit report 出具审计报告 <5q:mG88
22.expert 专家 dNbN]g
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23.the board of directors 董事会 C2!POf;GdN
24.knowledge of the entity‘ s business 了解被审计单位情况 \N7
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25.assess material misstatement risks评估重大错报风险 R3.tkFZq]
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
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27.a general knowledge of ————- 初步了解―――的情况 8Zwq:l
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28.a more knowledge of—————— 进一步了解的情况 2j(w*k
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29.the prior year‘s working papers 以前年度工作底稿 i7Y96]
30.minutes of meeting 会议纪要 "-N%`UA
31.business risks 经营风险 .D>%-
32.appropriateness 适当性 m"jqHGFV
33.accounting estimate 会计估计 ESb
34.management representations 管理层声明 o6oZk0
35.going concern assumption 持续经营假设 2<|+h=
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36.audit plan 审计计划 py@5]n%
37.significant audit areas 重点审计领域 ^[d)Hk}L
38.error 错误 M~P}8
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39.fraud舞弊 uKhfZSx0w
40.modified or additional procedures 修改或追加审计程序 u:"mq.Q
41.misappropriation of assets 侵占资产 z<s]Z
42.transactions without substance 虚假交易 J[]YG+r
43.unusual pressures 异常压力 m#DC;(Pn
44.the suspected noncompliance 涉嫌存在违法行为 2NI3&;{4
45.materialiy 重要性 |A}E/=HPU
46.exceed the materiality level 超过重要性水平 HJoPk'p%
47.approach the materiality level 接近重要性水平 &!m;s_gi
48.an acceptably low level 可接受水平 TRX; m|
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 &Zq43~
50.misstatements or omissions 错报或漏报 IO|">a6
51.aggregate 总计 U%j=)VD])
52.subsequent events 期后事项 [o\O^d
53.adjust the financial statements 调整财务报表 glPOW
54.perform additional audit procedures 实施追加的审计程序 l}Jf;C*j1z
55.audit risk 审计风险 rzEE |
56.detection risk 检查风险 obS|wTG~
57.inappropriate audit opinion 不适当的审计意见 W=]QTx,J
58.material misstatement 重大的错报 Exk[;lI
59.tolerable misstatement 可容忍错报 ;l+3l
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60.the acceptable level of detection risk 可接受的检查风险 s+o/:rrxY
61.assessed level of material misstatement risk 重大错报风险的评估水平 [ @&
62.simall business 小规模企业 1JJ
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63.accounting system 会计系统 #ZF|5r +
64.test of control 控制测试 g]z,*d
65.walk-through test 穿行测试 uiM*!ge
66.communication 沟通 qdNYY&6>?u
67.flow chart 流程图 B%cjRwO T
68.reperformance of internal control 重新执行 )!){4c/
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 CzST~*lH
71.assertions 认定 zeNvg/LI^
72.esistence 存在 *W%HTt"N
73.occurrence 发生 i
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74.completeness 完整性 8H3|^J
75.rights and obligations 权利和义务 Kh'/Ne?
76.valuation and allocation 计价和分摊 }3 RqaIY}
77.cutoff 截止 X^r HugQ
78.accuracy 准确性 :Y~fPke
79.classification 分类 DRj\i6-v
80.inspection 检查 r4A%`sk
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81.supervision of counting 监盘 FC/m,D50oI
82.observation 观察 *A;~~SQ
83.confirmation 函证 ?VO*s-G:J
84.computation 计算 dX,2cK[aG
85.analytical procedures 分析程序 7bCTR2e\@w
86.vouch 核对 ,/ly|Dv
87.trace 追查 9<}d98
88.audit sampling 审计抽样 M($dh9 A_
89.error 误差 N-4Ld
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90.expected error 预期误差 D />REC^
91.population 总体 UYD(++
92.sampling risk 抽样风险 fA2H8"r
93.non- sampling risk 非抽样风险 {&,a)h7&
94.sampling unit 抽样单位 Ojr{z
95.statistical sampling 统计抽样 03iO4yOu
96.tolerable error 可容忍误差 U}_l]gNn
97.the risk of under reliance 信赖不足风险 c+Ejah+
98.the risk of over reliance 信赖过度风险 ?_(0cVi
99.the risk of incorrect rejection 误拒风险 k2_ "
100. the risk of incorrect acceptance 误受风险 Vq -!1.v3
101.working trial balance 试算平衡表 w<.{(1:v
102.index and cross-referencing 索引和交叉索引 |wQ|h$|
103.cash receipt 现金收入 !2>gC"$nv
104.cash disbursement 现金支出 _t'Kj\
105.bank statement 银行对账单 `.>2h}op
106.bank reconciliation 银行存款余额调节表 vZq7U]RW
107.balance sheet date 资产负债表日 CJ%bBL'.
108.net realizable value 可变现净值 \[%[`m
109.storeroom 仓库 1 nIb/nY
110.sale invoice 销售发票 5E+l5M*(
111.price list 价目表 L'`W5B@
112.positive confirmation request 积极式询证函 ^mm:u<Yt
113.negative confirmation request 消极式询证函 yE.
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114.purchase requisition 请购单 `7LN?-
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115.receiving report 验收报告 # G0jMQ
116.gross margin 毛利 ij
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117.manufacturing overhead 制造费用 JGHQ_AI
118.material requisition 领料单 M%/ML=eLi
119.inventory-taking 存货盘点 ?r"m*fY%
120.bond certificate 债券 "AS;\-Jk
121.stock certificate 股票 %1 9TJn%J$
122.audit report 审计报告 ,3qi]fFLMe
123.entity 被审计单位 bT@3fuL4
124.addressee of the audit report 审计报告的收件人 H
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125.unqualified opinion 无保留意见 X48Q{E+
126.qualified opinion 保留意见 V)^nVD)e
127.disclaimer of opinion 无法表示意见 Ps4spy0Fp
128.adverse opinion 否定意见 RM|<(kq
129 Auditors‘Report审计报告 !E'jd72O
130 internal audit内部审计 u0^GB9q
131 public sector audit政府审计 #6[FGM
账项基础审计accounting number-based audit Y4YA1F
风险导向审计方法risk-oriented audit approach ^PMP2\JQA