1.audit 审计 5Kd"W,
2.attestation 5.-:)=
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3.credibility tWl')^
可信赖程度 [pms>TQ2
4.audit of financial statements 财务报表审计 prM)t8SE
5.agreed-upon procedures 执行商定程序 q/w5Dx|:
6.high levels of assurance 高水平保证 ?v,c)
7.compilation 编制 ;\pINtl9<
8.reliability 可靠性 3W ]zLUn
9.relevance 相关性 JkR%o
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10.professional skepticism 职业谨慎 Lm!]m\LRZD
11.objectivity 客观性 (eb65F@ P
12. professional competence 专业胜任能力 Ax|'uvVAPT
13.Senior/CPA-in-charge 项目经理 ((AK7hb
14.audit engagement letter 业务约定书 !m=Js"
15.recurring audit 连续审计 )M.g<[=^
16.the client 委托人 ?.ObHV*k
17.change CPA 更换注册会计师 8S#&XS>o
18.the existing CPA 现任注册会计师 iiuT:r
19.the successor CPA 后任注册会计师 G$_)X%Vb I
20.the preceding CPA前任注册会计师 oFyB-vpYQV
21.issue the audit report 出具审计报告 %qJgtu"8
22.expert 专家 /xSJljexz
23.the board of directors 董事会 X9c
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24.knowledge of the entity‘ s business 了解被审计单位情况 YG?4DF
25.assess material misstatement risks评估重大错报风险 ^^k9Acd~p
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 lO9Ixhf~iu
27.a general knowledge of ————- 初步了解―――的情况 H!FaI(YZl
28.a more knowledge of—————— 进一步了解的情况 f3vl=EA4|
29.the prior year‘s working papers 以前年度工作底稿 o=7e8l
30.minutes of meeting 会议纪要 Dg~m
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31.business risks 经营风险 [ Ous|a[)o
32.appropriateness 适当性 GGLSmfb)
33.accounting estimate 会计估计
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34.management representations 管理层声明 cJ?,\@uuP
35.going concern assumption 持续经营假设 82)=#ye_P
36.audit plan 审计计划 sJQ~:p0e
37.significant audit areas 重点审计领域 r1.
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38.error 错误 /J"fbBX
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39.fraud舞弊 GXLh(d!C
40.modified or additional procedures 修改或追加审计程序 "I
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41.misappropriation of assets 侵占资产 %c$|.TkX
42.transactions without substance 虚假交易 SG~Hz
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43.unusual pressures 异常压力 P1L+Vnfu
44.the suspected noncompliance 涉嫌存在违法行为 bF
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45.materialiy 重要性 ZLVgK@
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46.exceed the materiality level 超过重要性水平 1H%p|'FKA
47.approach the materiality level 接近重要性水平 kwww5p ["
48.an acceptably low level 可接受水平 Q|VBH5}1O
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 $AZ=;iP-
50.misstatements or omissions 错报或漏报 N
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51.aggregate 总计 c|'$3dB*
52.subsequent events 期后事项 37IHn6r\
53.adjust the financial statements 调整财务报表 %#EzZD
54.perform additional audit procedures 实施追加的审计程序 L>Ze*dt
55.audit risk 审计风险 *Vb#@O!
56.detection risk 检查风险 li{<F{7
57.inappropriate audit opinion 不适当的审计意见 $zhvI*0
58.material misstatement 重大的错报 y_Gs_xg
59.tolerable misstatement 可容忍错报 GaJE(N
60.the acceptable level of detection risk 可接受的检查风险 V\n!?1{kdF
61.assessed level of material misstatement risk 重大错报风险的评估水平 W! |_ hL
62.simall business 小规模企业 7c%d
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63.accounting system 会计系统 oFt_ yU-
64.test of control 控制测试 WcXNc`x
65.walk-through test 穿行测试 5KTFf6Uq
66.communication 沟通 t\2-7Ohj6
67.flow chart 流程图 W7.RA>
68.reperformance of internal control 重新执行 dB&<P[$+8
69.audit evidence 审计证据 7^@ 1cA=S
70.substantive procedures 实质性程序 qUg/mdv&
71.assertions 认定 T1?9E{bC8A
72.esistence 存在 #;1RStb:zj
73.occurrence 发生 qv2J0'd'.
74.completeness 完整性 {w,^Z[<
75.rights and obligations 权利和义务 lR
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76.valuation and allocation 计价和分摊 ]f`UflMO8
77.cutoff 截止 +?Q HSIQo
78.accuracy 准确性 SN7_^F
79.classification 分类 EronNtu8i
80.inspection 检查 .W9
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81.supervision of counting 监盘 ;Hp78!#,
82.observation 观察 &liFUP?
83.confirmation 函证 FyXO @yF
84.computation 计算 :YLYCVi|
85.analytical procedures 分析程序 *. A-UoHa
86.vouch 核对 [H$kVQC
87.trace 追查 "*c&[ALw
88.audit sampling 审计抽样 %3=T7j
89.error 误差 XCgC^c'
90.expected error 预期误差 1?"Zrd
91.population 总体 R+U*]5~R
92.sampling risk 抽样风险 hr&UD| E=
93.non- sampling risk 非抽样风险 P;X0L{u0H
94.sampling unit 抽样单位 kA2)T,s74
95.statistical sampling 统计抽样 $
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96.tolerable error 可容忍误差 VVuNU"-
97.the risk of under reliance 信赖不足风险 xvWP^Qkb
98.the risk of over reliance 信赖过度风险 .G<Or`K^i
99.the risk of incorrect rejection 误拒风险 {)kL7>u]^V
100. the risk of incorrect acceptance 误受风险 8[
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101.working trial balance 试算平衡表 V6Of(;r
102.index and cross-referencing 索引和交叉索引 od !s5f!
103.cash receipt 现金收入 uc=u4@.>
104.cash disbursement 现金支出 a@?
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105.bank statement 银行对账单 h9nh9a(2
106.bank reconciliation 银行存款余额调节表 >Fe=PRs
107.balance sheet date 资产负债表日 Tjj27+y*\
108.net realizable value 可变现净值 h,/3}
109.storeroom 仓库 M%!j\}2A
110.sale invoice 销售发票 !_dW
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111.price list 价目表 i1HO>X:ea
112.positive confirmation request 积极式询证函 f8f|'v|
113.negative confirmation request 消极式询证函 g ZES}]N
114.purchase requisition 请购单 CWD
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115.receiving report 验收报告 :1
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116.gross margin 毛利 Z]OX6G
117.manufacturing overhead 制造费用 ZS&lXgo
118.material requisition 领料单 ~(cqFf
119.inventory-taking 存货盘点 LG?b]'#
120.bond certificate 债券 \x
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121.stock certificate 股票 CF+:v(NL
122.audit report 审计报告 #yCnM]cEn
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 nF
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125.unqualified opinion 无保留意见 eW_EWVH
126.qualified opinion 保留意见 "x3!F&
127.disclaimer of opinion 无法表示意见 L_=3`xE
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128.adverse opinion 否定意见 I(
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129 Auditors‘Report审计报告 |A H@W#7j
130 internal audit内部审计 grDz7\i:
131 public sector audit政府审计 )9!J
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账项基础审计accounting number-based audit '?E@H.""
风险导向审计方法risk-oriented audit approach hg `N`O