1.audit 审计 %3l;b
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2.attestation ?:''VM.
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3.credibility T
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可信赖程度 ch,Zk )y:_
4.audit of financial statements 财务报表审计 :!iPn%
5.agreed-upon procedures 执行商定程序 :2UC{_
6.high levels of assurance 高水平保证 kj3o
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7.compilation 编制 =[)N6XV 3
8.reliability 可靠性 )`+@j.75
9.relevance 相关性 8$<AxNR
10.professional skepticism 职业谨慎 dj'8x48H2W
11.objectivity 客观性 `2(R}zUHN
12. professional competence 专业胜任能力 | 8L`osg
13.Senior/CPA-in-charge 项目经理 C"Y]W-Mgg
14.audit engagement letter 业务约定书 #
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15.recurring audit 连续审计 548[!p4
16.the client 委托人 ]20"la5
17.change CPA 更换注册会计师 ">vYEkZ3
18.the existing CPA 现任注册会计师 ,8"[ /@
19.the successor CPA 后任注册会计师 2eR+dT
20.the preceding CPA前任注册会计师 =@jMx^A"
21.issue the audit report 出具审计报告 61rh\<bn
22.expert 专家 ~h^}W$pO
23.the board of directors 董事会 AIxBZt7{b
24.knowledge of the entity‘ s business 了解被审计单位情况 t-4R7`A<
25.assess material misstatement risks评估重大错报风险 `)C`_g3Ew
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 $H:h(ia:
27.a general knowledge of ————- 初步了解―――的情况 GWqY$YT
28.a more knowledge of—————— 进一步了解的情况 J_[[BJ&}x
29.the prior year‘s working papers 以前年度工作底稿 5f*'wA
30.minutes of meeting 会议纪要 U1
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31.business risks 经营风险 Mm7n?kb6
32.appropriateness 适当性 ;7n*PBUJJ
33.accounting estimate 会计估计 dbUZGn~
34.management representations 管理层声明 hC,-9c
35.going concern assumption 持续经营假设 BSu)O~s
36.audit plan 审计计划 6u, 0y$3
37.significant audit areas 重点审计领域 ,8o*!(uO2
38.error 错误 \y )4`A
39.fraud舞弊 ^RyTK|SQ
40.modified or additional procedures 修改或追加审计程序 ic]tUOC :
41.misappropriation of assets 侵占资产 5<?c_l9X^
42.transactions without substance 虚假交易 V =aoB
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43.unusual pressures 异常压力 S}[:;p?F`
44.the suspected noncompliance 涉嫌存在违法行为 +ZA\M:^b
45.materialiy 重要性 ?M-8Fp3 +
46.exceed the materiality level 超过重要性水平 Q.2nUT`
47.approach the materiality level 接近重要性水平 p,u<gJUL
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 *;yMD-=
50.misstatements or omissions 错报或漏报 U8$dG)PhA
51.aggregate 总计 zcWxyLifl0
52.subsequent events 期后事项 PW//8lsR
53.adjust the financial statements 调整财务报表 p+sPCF
54.perform additional audit procedures 实施追加的审计程序 F4<
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55.audit risk 审计风险 Ww
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56.detection risk 检查风险 hG;=ci3EE
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 8Pdn
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59.tolerable misstatement 可容忍错报 c2mt<DtWW
60.the acceptable level of detection risk 可接受的检查风险 /N{@g.edL
61.assessed level of material misstatement risk 重大错报风险的评估水平 UR2)e{RXg
62.simall business 小规模企业 *#^1rKGWK
63.accounting system 会计系统 OHnjI>/
64.test of control 控制测试 yj+b/9My
65.walk-through test 穿行测试 )9 jQ_
66.communication 沟通 U@5Z9/n{
67.flow chart 流程图 :@Dos'0Px
68.reperformance of internal control 重新执行 RZh)0S>J
69.audit evidence 审计证据 3X,{9+(F
70.substantive procedures 实质性程序 D=sc41]
71.assertions 认定 Jo$Dxa
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72.esistence 存在 _O,ZeES
73.occurrence 发生 hsO.521g
74.completeness 完整性 Hf{%N'4
75.rights and obligations 权利和义务 [IBk-opap
76.valuation and allocation 计价和分摊 Tn-]0hWkP
77.cutoff 截止 T`ZJ=gv
78.accuracy 准确性 "[S
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79.classification 分类 s'Q^1oQM2h
80.inspection 检查 p}7&x[fTLk
81.supervision of counting 监盘 3(*s|V"
82.observation 观察 Vot+gCZ
83.confirmation 函证 10IPq#Jj
84.computation 计算 pDq_nx9
85.analytical procedures 分析程序 y+afUJT
86.vouch 核对 32P ]0&_O
87.trace 追查 rg/vxTl
88.audit sampling 审计抽样 s
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89.error 误差 V>92/w.fe
90.expected error 预期误差 u`@FA?+E1
91.population 总体 8vW`E_n
92.sampling risk 抽样风险 $QBUnLOek&
93.non- sampling risk 非抽样风险 `2+e\%f/0
94.sampling unit 抽样单位 O9)}:++T
95.statistical sampling 统计抽样 &)jZ|Q~
96.tolerable error 可容忍误差 PuCA
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97.the risk of under reliance 信赖不足风险 R>&/n/l
98.the risk of over reliance 信赖过度风险 vnC&1
99.the risk of incorrect rejection 误拒风险 DJ0T5VE W3
100. the risk of incorrect acceptance 误受风险 Wj=ex3K3u.
101.working trial balance 试算平衡表 7zZ|=W?&{
102.index and cross-referencing 索引和交叉索引 RcP5].^T
103.cash receipt 现金收入 G@!9)v]9
104.cash disbursement 现金支出 g^UWf <xp
105.bank statement 银行对账单 lFY8^#@
106.bank reconciliation 银行存款余额调节表 M
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107.balance sheet date 资产负债表日 1u+(rVQN
108.net realizable value 可变现净值 E}&jtMRUt
109.storeroom 仓库 Nb/%>3O@
110.sale invoice 销售发票 Hvo27THLo
111.price list 价目表 vGT.(:\-,
112.positive confirmation request 积极式询证函 Lta\AN!c
113.negative confirmation request 消极式询证函 YH9]T,
114.purchase requisition 请购单 ~'=4K/39
115.receiving report 验收报告 lIP<`6=4
116.gross margin 毛利 VW`=9T5%@
117.manufacturing overhead 制造费用 0Jh:6F
118.material requisition 领料单 Uk\U*\.
119.inventory-taking 存货盘点 rNyK*Wjt
120.bond certificate 债券 N&`ay{&`:
121.stock certificate 股票 6E]rxps}"
122.audit report 审计报告 R,
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123.entity 被审计单位 !;Nh7vG
124.addressee of the audit report 审计报告的收件人 K*FAngIB
125.unqualified opinion 无保留意见 {2@96o2}
126.qualified opinion 保留意见 V1A3l{>L
127.disclaimer of opinion 无法表示意见 Ngnjr7Q={T
128.adverse opinion 否定意见 =LnAMl#9
129 Auditors‘Report审计报告 rSn7(3e4^
130 internal audit内部审计 +KNr1rG
131 public sector audit政府审计 cyNLeg+O*
账项基础审计accounting number-based audit B4aZ3.&W
风险导向审计方法risk-oriented audit approach HCK4h DKo}