1.audit 审计 4he GnMD
2.attestation R?|.pq/Ln
鉴证 TER=*"!
3.credibility ?
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可信赖程度 %N6A+5H
4.audit of financial statements 财务报表审计 kZ
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5.agreed-upon procedures 执行商定程序 l/GGCnO/
6.high levels of assurance 高水平保证 KP^V>9q
7.compilation 编制 %@aSe2B
8.reliability 可靠性 N^G
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9.relevance 相关性 ,eW%{[g(
10.professional skepticism 职业谨慎 L| +~"'l
11.objectivity 客观性 3
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12. professional competence 专业胜任能力 :{v#'U/^
13.Senior/CPA-in-charge 项目经理 Yui3+}Ms
14.audit engagement letter 业务约定书 orpri O|qD
15.recurring audit 连续审计 dr}`H,X"3
16.the client 委托人 6r0krbN
17.change CPA 更换注册会计师 %P/Jq#FE.
18.the existing CPA 现任注册会计师 _ QI\
19.the successor CPA 后任注册会计师 ]i)c{y
20.the preceding CPA前任注册会计师 %6,SKg p
21.issue the audit report 出具审计报告 (,Q7@s
22.expert 专家 K`WywH3-
23.the board of directors 董事会 faX#**r
24.knowledge of the entity‘ s business 了解被审计单位情况 z"L/G
25.assess material misstatement risks评估重大错报风险 Oh`69
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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 U^%Q}'UYym
27.a general knowledge of ————- 初步了解―――的情况 ,j{,h_Op
28.a more knowledge of—————— 进一步了解的情况 ||= )d&
29.the prior year‘s working papers 以前年度工作底稿 py!|\00}
30.minutes of meeting 会议纪要 t;Sb/ 3
31.business risks 经营风险 F?*-4I-
32.appropriateness 适当性 M61xPq8y5
33.accounting estimate 会计估计 Xm}/0g&7
34.management representations 管理层声明 S>6~lb8G
35.going concern assumption 持续经营假设 }Yzco52
36.audit plan 审计计划 *[Tz![|
37.significant audit areas 重点审计领域 Y@vTaE^w3
38.error 错误 "Mn6U-
39.fraud舞弊 mt{nm[D!Xp
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 w^|*m/h|@u
42.transactions without substance 虚假交易 VcO0sa f`
43.unusual pressures 异常压力 L:j<c5
44.the suspected noncompliance 涉嫌存在违法行为 5h-SCB>P
45.materialiy 重要性 mbxZL<ua
46.exceed the materiality level 超过重要性水平 C.yQ=\U2
47.approach the materiality level 接近重要性水平 zuad~%D<I
48.an acceptably low level 可接受水平 NZLxHD]mp
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 f!uw zHA`?
50.misstatements or omissions 错报或漏报 TH&U
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51.aggregate 总计 nu[ML
52.subsequent events 期后事项 L-WT]&n_
53.adjust the financial statements 调整财务报表 2g-j.TM
54.perform additional audit procedures 实施追加的审计程序 OmpND{w
55.audit risk 审计风险 gnOt+W8
56.detection risk 检查风险 wPd3F.<$
57.inappropriate audit opinion 不适当的审计意见 { ]{/t-=
58.material misstatement 重大的错报 #ym'AN
59.tolerable misstatement 可容忍错报 %KhI
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60.the acceptable level of detection risk 可接受的检查风险 gjwn7_
61.assessed level of material misstatement risk 重大错报风险的评估水平 uM IIYS
62.simall business 小规模企业 eK?MKe
63.accounting system 会计系统 (AaoCa[
64.test of control 控制测试 FEz-+X<q2
65.walk-through test 穿行测试 N=5a54
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66.communication 沟通 w!-gJmX>
67.flow chart 流程图 2\MT;;ZTZ
68.reperformance of internal control 重新执行 rNWw?_H-H(
69.audit evidence 审计证据 zm5]J
70.substantive procedures 实质性程序 .+3g*Dv{&
71.assertions 认定 yy^q2P
72.esistence 存在 kW Ml
73.occurrence 发生 p
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74.completeness 完整性 W.f/pu
75.rights and obligations 权利和义务 30#s aGV
76.valuation and allocation 计价和分摊 mZS
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77.cutoff 截止 Eex~xiiV
78.accuracy 准确性
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79.classification 分类 |^"1{7)
80.inspection 检查 A5I)^B<(
81.supervision of counting 监盘 eCDev}
82.observation 观察 {tuYs:
83.confirmation 函证 h6D<go-b56
84.computation 计算 kzQ+j8.,U
85.analytical procedures 分析程序 en4k/w_
86.vouch 核对 y1eWpPJa
87.trace 追查 6
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88.audit sampling 审计抽样 SuJ aL-;
89.error 误差 jK
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90.expected error 预期误差 X"|['t
91.population 总体 EPI4!3]
92.sampling risk 抽样风险 JW83Tp8[8
93.non- sampling risk 非抽样风险 ,GbR!j@6
94.sampling unit 抽样单位 <sGVR5NR
95.statistical sampling 统计抽样 gZ3u=uME
96.tolerable error 可容忍误差 ah4N|zJ>v
97.the risk of under reliance 信赖不足风险 17%,7P9pg
98.the risk of over reliance 信赖过度风险 ]3],r ?-tJ
99.the risk of incorrect rejection 误拒风险 wtQ++l%{G
100. the risk of incorrect acceptance 误受风险 m{Wu"
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101.working trial balance 试算平衡表 #?U}&Bd
102.index and cross-referencing 索引和交叉索引 sQHv%]s 0
103.cash receipt 现金收入 1Ti f{i,B
104.cash disbursement 现金支出 TVtvuvQ2K
105.bank statement 银行对账单 rK6l8)o
106.bank reconciliation 银行存款余额调节表 W fN2bsx>
107.balance sheet date 资产负债表日 j?3wvw6T
108.net realizable value 可变现净值 hP%M?MKC
109.storeroom 仓库 ?|\ER#z
110.sale invoice 销售发票 O-0x8 O^B
111.price list 价目表 ]KKS"0a
112.positive confirmation request 积极式询证函 5K1)1E/Fu
113.negative confirmation request 消极式询证函 ;C9_?u~#
114.purchase requisition 请购单 Drgv`z
115.receiving report 验收报告 'A=^Se`=
116.gross margin 毛利 ,GhS[VJjR
117.manufacturing overhead 制造费用 )5Q~I,dP
118.material requisition 领料单 ojm @t
119.inventory-taking 存货盘点 \$~|ZwV{
120.bond certificate 债券 Wq D4YGN
121.stock certificate 股票 \g`\`e53?
122.audit report 审计报告 }<0BX \@I
123.entity 被审计单位 D
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124.addressee of the audit report 审计报告的收件人 T[w]o}>cW
125.unqualified opinion 无保留意见 XB;7!8|
126.qualified opinion 保留意见 >W=,j)MA
127.disclaimer of opinion 无法表示意见 +/4
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128.adverse opinion 否定意见 ONB{_X?
129 Auditors‘Report审计报告 u
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130 internal audit内部审计 eH'av}
131 public sector audit政府审计 +5g_KS
账项基础审计accounting number-based audit a_^\=&?'
风险导向审计方法risk-oriented audit approach TPQ%L@^L+