1.audit 审计 iVXR=A\er
2.attestation +u25>pX
鉴证 y~ ^>my7G
3.credibility ] ^
可信赖程度 -uO< ]
4.audit of financial statements 财务报表审计 GXJ3E"_.
5.agreed-upon procedures 执行商定程序 ;J?^M!l2=
6.high levels of assurance 高水平保证 P]dDTh~e~
7.compilation 编制 }1;Ie0l=_e
8.reliability 可靠性 vbwEX 6
9.relevance 相关性 <w{W1*R9
10.professional skepticism 职业谨慎 S$muV9z2=
11.objectivity 客观性 y7,~7f!N2
12. professional competence 专业胜任能力 X<-]./
13.Senior/CPA-in-charge 项目经理 )2rI/=R
14.audit engagement letter 业务约定书 @J"
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15.recurring audit 连续审计 e$F7wto
16.the client 委托人 {"{J*
QH
17.change CPA 更换注册会计师 nV']^3b
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 (7Y :3
20.the preceding CPA前任注册会计师 ;]nU->
21.issue the audit report 出具审计报告 ^D vaT9s
22.expert 专家 `4;<\VYCr
23.the board of directors 董事会 9iS3.LCfX
24.knowledge of the entity‘ s business 了解被审计单位情况 %$sWNn
25.assess material misstatement risks评估重大错报风险 3t%uUkXl
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 _DJ0MR~3
27.a general knowledge of ————- 初步了解―――的情况 \?qXscq
28.a more knowledge of—————— 进一步了解的情况 8eOQRC33
29.the prior year‘s working papers 以前年度工作底稿 ;y5cs;s
30.minutes of meeting 会议纪要 39~fP)
31.business risks 经营风险 7zQD.+&L
32.appropriateness 适当性 g`J? 2
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33.accounting estimate 会计估计 cJE2z2uW0
34.management representations 管理层声明 ;?n*w+6<
35.going concern assumption 持续经营假设 Y7
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36.audit plan 审计计划 #o yvsS8
37.significant audit areas 重点审计领域 mT-5Ok&TUe
38.error 错误 vO4
&ZQ>6
39.fraud舞弊 cMK6
40.modified or additional procedures 修改或追加审计程序 K= 06I
41.misappropriation of assets 侵占资产 2M1yw "
42.transactions without substance 虚假交易 D0x+b2x^
43.unusual pressures 异常压力 cteHuRd
44.the suspected noncompliance 涉嫌存在违法行为 nMVThN*Ig
45.materialiy 重要性 !+fHdB
46.exceed the materiality level 超过重要性水平 @ZX{q~g!
47.approach the materiality level 接近重要性水平 >O\-\L
48.an acceptably low level 可接受水平 U*a!Gn7l
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 s
V
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50.misstatements or omissions 错报或漏报 'u696ED4
51.aggregate 总计 5l)p5Bb48c
52.subsequent events 期后事项 OQ[>s(`*{
53.adjust the financial statements 调整财务报表 %FyB\IQ
54.perform additional audit procedures 实施追加的审计程序 @d4zSG/s5w
55.audit risk 审计风险 [;I.aT}R!;
56.detection risk 检查风险 \=5CNe
57.inappropriate audit opinion 不适当的审计意见 ""WZpaw
58.material misstatement 重大的错报 zlFl{t
59.tolerable misstatement 可容忍错报 OpH9sBnA
60.the acceptable level of detection risk 可接受的检查风险 m+uh6IqN./
61.assessed level of material misstatement risk 重大错报风险的评估水平 -@J;FjrXmP
62.simall business 小规模企业 RKBjrSZg8
63.accounting system 会计系统 Q g"{F},4
64.test of control 控制测试 da[l[b;
65.walk-through test 穿行测试 _=}Y
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66.communication 沟通 0U$6TDtmE
67.flow chart 流程图 C2Y&qX,
68.reperformance of internal control 重新执行 EB> RY+\
69.audit evidence 审计证据 }#yRaIp
70.substantive procedures 实质性程序 ^5;Y
71.assertions 认定 ;#Mq=Fr-SG
72.esistence 存在 <D4)gRRo
73.occurrence 发生 .3HC*E.e
74.completeness 完整性 C %EQ9Iq6r
75.rights and obligations 权利和义务 }.T$bj1B;V
76.valuation and allocation 计价和分摊 I=3q#^}[
77.cutoff 截止 $6'xRUx X
78.accuracy 准确性 h+$_:](PC
79.classification 分类 Js=|r;'
80.inspection 检查 z1V 0WDVm
81.supervision of counting 监盘 <&+l;z
82.observation 观察 Uf\*u$78
83.confirmation 函证 |]m&LC
84.computation 计算 s;5PHweWf
85.analytical procedures 分析程序 hw1ZTD:Y
86.vouch 核对 FG8bP
87.trace 追查 &`@Jy|N\
88.audit sampling 审计抽样 LRbevpZ,
89.error 误差 @pG\5 Jnf
90.expected error 预期误差 8D+OF 6CM
91.population 总体 F^Q
92.sampling risk 抽样风险 g#70Sg*d
93.non- sampling risk 非抽样风险 iK.MC%8?
94.sampling unit 抽样单位 qKSM*k~
95.statistical sampling 统计抽样 k|
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96.tolerable error 可容忍误差 D#k>.)g
97.the risk of under reliance 信赖不足风险 F_I! +
98.the risk of over reliance 信赖过度风险 W)9KYI9u
99.the risk of incorrect rejection 误拒风险 FlkAo]
100. the risk of incorrect acceptance 误受风险 x]{h$yI
101.working trial balance 试算平衡表 ucA6s:!={
102.index and cross-referencing 索引和交叉索引 WV&BZ:H
103.cash receipt 现金收入 ^lQ-w|7(
104.cash disbursement 现金支出 n1cAI|ZE
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 ;yUY|o
108.net realizable value 可变现净值 x?j&Jn_@w
109.storeroom 仓库 HV?awc
110.sale invoice 销售发票 #
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111.price list 价目表 \|T0@V
112.positive confirmation request 积极式询证函 [M;P
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113.negative confirmation request 消极式询证函 Y.hrU*[J0
114.purchase requisition 请购单 Vy5Q+gw
115.receiving report 验收报告 6l> G>)
116.gross margin 毛利 =)bZSb"<"
117.manufacturing overhead 制造费用 p jrA:;
118.material requisition 领料单 -m+2l`DLy
119.inventory-taking 存货盘点 o0<T|zgF5,
120.bond certificate 债券 >T(f
121.stock certificate 股票
m|-O/6~
122.audit report 审计报告 [&zP$i&
123.entity 被审计单位 `i.f4]r
124.addressee of the audit report 审计报告的收件人 -iW[cj
R`$
125.unqualified opinion 无保留意见 Lv_6Mf(
126.qualified opinion 保留意见 10 p+e_@
127.disclaimer of opinion 无法表示意见 A+
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128.adverse opinion 否定意见 KlrKGmy,)
129 Auditors‘Report审计报告 T}\U:@b
130 internal audit内部审计 ;pU LJ}rDb
131 public sector audit政府审计 60p1.;'/a
账项基础审计accounting number-based audit yDyq. -Q
风险导向审计方法risk-oriented audit approach c/hml4