1.audit 审计 d#]hqy
2.attestation !><asaB]1
鉴证 A*wf:
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3.credibility |35OA/O?X
可信赖程度 GGhk~H4OP
4.audit of financial statements 财务报表审计 S1I.l">P
5.agreed-upon procedures 执行商定程序 w#[cGaIB
6.high levels of assurance 高水平保证 !yxqOT-
7.compilation 编制 r uGeN
8.reliability 可靠性 R"9wVM;*c
9.relevance 相关性 k}Q<#
10.professional skepticism 职业谨慎 jS~Pdz
11.objectivity 客观性 `:;q4zij;
12. professional competence 专业胜任能力 [!yA#{xl,
13.Senior/CPA-in-charge 项目经理 ~mARgv
14.audit engagement letter 业务约定书 P!E2.K,
15.recurring audit 连续审计 9aY8`
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16.the client 委托人 (/N&_r4x
17.change CPA 更换注册会计师 J-Tiw
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18.the existing CPA 现任注册会计师 e1LIk1`p
19.the successor CPA 后任注册会计师 L/r_MtN
20.the preceding CPA前任注册会计师 fO&`A:JY
21.issue the audit report 出具审计报告 Pv/v=s>X
22.expert 专家 j7gw?,
23.the board of directors 董事会 l"%80"zO
24.knowledge of the entity‘ s business 了解被审计单位情况 p/?o^_s
25.assess material misstatement risks评估重大错报风险 DegbjqZ#
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 gW
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27.a general knowledge of ————- 初步了解―――的情况 #}FUa u$
28.a more knowledge of—————— 进一步了解的情况 z__?k Y
29.the prior year‘s working papers 以前年度工作底稿 m|B=
30.minutes of meeting 会议纪要 sHc-xnd
31.business risks 经营风险 |DJ8
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32.appropriateness 适当性 t+iHsCG)>
33.accounting estimate 会计估计 m]!hP
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34.management representations 管理层声明 *H/3xPh,*
35.going concern assumption 持续经营假设 twq~.:<o
36.audit plan 审计计划 ;6Yg}L
37.significant audit areas 重点审计领域 j*G: 8Lg
38.error 错误
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39.fraud舞弊 <cp9+P <
40.modified or additional procedures 修改或追加审计程序 :86:U 0^
41.misappropriation of assets 侵占资产 HDhISPg
42.transactions without substance 虚假交易 32<D9_
43.unusual pressures 异常压力 xBVOIc[4(
44.the suspected noncompliance 涉嫌存在违法行为 3WJk04r
45.materialiy 重要性 GQn:lu3j:
46.exceed the materiality level 超过重要性水平 p@su:B2Rl
47.approach the materiality level 接近重要性水平 pWGR#x'
48.an acceptably low level 可接受水平 $TXxhd 6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0bDc
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50.misstatements or omissions 错报或漏报 "mW'tm1+
51.aggregate 总计 p35=CX`T.
52.subsequent events 期后事项 <.QaOLD
53.adjust the financial statements 调整财务报表 %7 bd}sJ#
54.perform additional audit procedures 实施追加的审计程序 *y?HaU
55.audit risk 审计风险 [~s+,OO9)
56.detection risk 检查风险 jU j\<aW
57.inappropriate audit opinion 不适当的审计意见 !S':G
58.material misstatement 重大的错报 6M*z`B{hV
59.tolerable misstatement 可容忍错报 6iyl8uL0J
60.the acceptable level of detection risk 可接受的检查风险 }}=n]_f
61.assessed level of material misstatement risk 重大错报风险的评估水平 I?3b}#&V9
62.simall business 小规模企业 \Y)HSJR;e
63.accounting system 会计系统 /GIGE##1F
64.test of control 控制测试 Qh1pX}X
65.walk-through test 穿行测试 n[iwi
66.communication 沟通 #ODP+>-IjB
67.flow chart 流程图 (BVqmi{
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 m4hkV>$d
70.substantive procedures 实质性程序 @-!P1]V|
71.assertions 认定 +?{"Q#.>;
72.esistence 存在 5qtk#FB
73.occurrence 发生 ltNCti{Q
74.completeness 完整性 lPR=C0h}@
75.rights and obligations 权利和义务 0+FPAqX
76.valuation and allocation 计价和分摊 )4
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77.cutoff 截止 |q*yuK/
78.accuracy 准确性 ?$f.[;mh
79.classification 分类 Jw;~ $
80.inspection 检查 STW?0B'Jr
81.supervision of counting 监盘 [Km{6L&
82.observation 观察 Y\]ZIvTSb
83.confirmation 函证 S
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84.computation 计算 ?}cmES kX@
85.analytical procedures 分析程序 #KJ# 1
86.vouch 核对 f CU]
87.trace 追查 1&=)Bxg4
88.audit sampling 审计抽样 XjG S.&'I
89.error 误差 +#FqC/`l
90.expected error 预期误差 Z6Fu~D2Uy
91.population 总体 _nMd
92.sampling risk 抽样风险 1!v{#w{u7
93.non- sampling risk 非抽样风险 *4U_MM#rX
94.sampling unit 抽样单位 w.?4}'DK
95.statistical sampling 统计抽样 bw P=f.
96.tolerable error 可容忍误差 PlkZ)S7C
97.the risk of under reliance 信赖不足风险 >a?Bk4w
98.the risk of over reliance 信赖过度风险 wXQxZuk[
99.the risk of incorrect rejection 误拒风险 kK[4uQQ
100. the risk of incorrect acceptance 误受风险 Qo#]Lo> \g
101.working trial balance 试算平衡表 _Vr- bpAf
102.index and cross-referencing 索引和交叉索引 R.^]{ 5
103.cash receipt 现金收入 q5(t2nNb
104.cash disbursement 现金支出 +F8{4^w1
105.bank statement 银行对账单 TJ"-cWpO1
106.bank reconciliation 银行存款余额调节表 GTP'js
107.balance sheet date 资产负债表日 %F 2h C
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108.net realizable value 可变现净值 [Yt{h9
109.storeroom 仓库 >O-KJZ'GV
110.sale invoice 销售发票 [H}>
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111.price list 价目表 &u>dKf)5
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 "v1{
114.purchase requisition 请购单 FH,]'
115.receiving report 验收报告 k[r^@|
116.gross margin 毛利 >(Y CZ
117.manufacturing overhead 制造费用 FiUQ2w4
118.material requisition 领料单 9J3fiA_
119.inventory-taking 存货盘点 {18hzhs
120.bond certificate 债券 a^%iAe
121.stock certificate 股票 nI*.(+h
122.audit report 审计报告 @_+aX.
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123.entity 被审计单位 i>Q!5
124.addressee of the audit report 审计报告的收件人 8o~
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125.unqualified opinion 无保留意见 V`I4"}M1
126.qualified opinion 保留意见 _,J+b R+b
127.disclaimer of opinion 无法表示意见 /hl'T'RG
128.adverse opinion 否定意见 lz,M$HG<[
129 Auditors‘Report审计报告 *fg2bz<~[B
130 internal audit内部审计 G}nJ3
131 public sector audit政府审计 cb}zCl
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账项基础审计accounting number-based audit ]fM|cN8(zM
风险导向审计方法risk-oriented audit approach 2&1mI>:F