1.audit 审计 iY`[d
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2.attestation J <z
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鉴证 #^RIp>NN9
3.credibility 1CJ1-]S(3
可信赖程度 O_ r-(wE4
4.audit of financial statements 财务报表审计 M+")*Opq
5.agreed-upon procedures 执行商定程序 km
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6.high levels of assurance 高水平保证 cl`kd)"v
7.compilation 编制 @wD#+Oz
8.reliability 可靠性 t
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9.relevance 相关性 c@,1?q1
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10.professional skepticism 职业谨慎 ?6*\M
11.objectivity 客观性
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12. professional competence 专业胜任能力 W
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13.Senior/CPA-in-charge 项目经理 V?t*c [
14.audit engagement letter 业务约定书 R[j'<gd.
15.recurring audit 连续审计 [|$C2Dhw=
16.the client 委托人 DBy%"/c
17.change CPA 更换注册会计师 ih("`//nP
18.the existing CPA 现任注册会计师 6 [bQ'Ir^8
19.the successor CPA 后任注册会计师 4NRj>y
20.the preceding CPA前任注册会计师 6-$95.
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21.issue the audit report 出具审计报告 R,.qQF\*
22.expert 专家 }cUO+)!Y
23.the board of directors 董事会 IRLAsb3
24.knowledge of the entity‘ s business 了解被审计单位情况 <>5n;-
25.assess material misstatement risks评估重大错报风险 y+^KVEw
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;]R5:LbXS
27.a general knowledge of ————- 初步了解―――的情况 w?_'sP{pd
28.a more knowledge of—————— 进一步了解的情况 *B4OvHi)'
29.the prior year‘s working papers 以前年度工作底稿 kb$Yc)+R4
30.minutes of meeting 会议纪要 'ym Mu}q
31.business risks 经营风险 nIOSP:'>
32.appropriateness 适当性 ~d<&OL
33.accounting estimate 会计估计 ??Urm[Y.Z
34.management representations 管理层声明 j<WsFVS
35.going concern assumption 持续经营假设 u=PLjrB~}
36.audit plan 审计计划 ?!"pzDg
37.significant audit areas 重点审计领域 I<W<;A
38.error 错误 ,WsG,Q(K
39.fraud舞弊 >t9DI
40.modified or additional procedures 修改或追加审计程序 LCXWpUj~
41.misappropriation of assets 侵占资产 0WZd $
42.transactions without substance 虚假交易 wg
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43.unusual pressures 异常压力 ?;w`hA3ei
44.the suspected noncompliance 涉嫌存在违法行为 |U'` Sc
45.materialiy 重要性 ;fQIaE&H
46.exceed the materiality level 超过重要性水平 +i /4G.=*
47.approach the materiality level 接近重要性水平 WOgkv(5
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48.an acceptably low level 可接受水平 }] 1C=~lC
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 >C{8}Lg-.
50.misstatements or omissions 错报或漏报 lRS'M,/
51.aggregate 总计 lt'N{LFvc
52.subsequent events 期后事项 Rc93Fb-Zp
53.adjust the financial statements 调整财务报表 #xR=U"
54.perform additional audit procedures 实施追加的审计程序 ifWQwS/,a
55.audit risk 审计风险 -oZw+ge}
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 lQgavP W!
58.material misstatement 重大的错报 !gsrPM
59.tolerable misstatement 可容忍错报 Y HgNL LZ?
60.the acceptable level of detection risk 可接受的检查风险 wU/fGg*M2
61.assessed level of material misstatement risk 重大错报风险的评估水平 $Ups9p Q
62.simall business 小规模企业 qs8^qn0A
63.accounting system 会计系统 vEE\{1
64.test of control 控制测试 i$.! 8AV6
65.walk-through test 穿行测试 av'[k<
66.communication 沟通 -:!Wds
67.flow chart 流程图 =~
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68.reperformance of internal control 重新执行 @d8Nr:
69.audit evidence 审计证据 ?hrz@k|
70.substantive procedures 实质性程序 K4RQ{fWpm
71.assertions 认定 gLFSZ
72.esistence 存在 j:8Pcx
73.occurrence 发生 0X
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74.completeness 完整性 benqm ~{\
75.rights and obligations 权利和义务 U.Z5;E0:
76.valuation and allocation 计价和分摊 =pj3G?F#
77.cutoff 截止 IW}Wt{'m
78.accuracy 准确性 7uu\R=$
79.classification 分类 hq&9S{E
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80.inspection 检查 39pA:3iTd
81.supervision of counting 监盘 Rb^G~82d?
82.observation 观察 ym`
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83.confirmation 函证 qx0F*EH|
84.computation 计算 SpIiM
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85.analytical procedures 分析程序 W8-vF++R
86.vouch 核对 J_<6;#
87.trace 追查 ,t*H: *
88.audit sampling 审计抽样 +'w6=qI
89.error 误差 [_KOU2
90.expected error 预期误差 A&jR-%JG
91.population 总体 fU.z_T[@
92.sampling risk 抽样风险 E2=vLI]
93.non- sampling risk 非抽样风险 ! P$[$W
94.sampling unit 抽样单位 (BK_A{5
95.statistical sampling 统计抽样 v@fy*T\3
96.tolerable error 可容忍误差 (b1e!gJpy
97.the risk of under reliance 信赖不足风险 Uu Zjf9}
98.the risk of over reliance 信赖过度风险 +'VYqu/
99.the risk of incorrect rejection 误拒风险 zW`a]n.
100. the risk of incorrect acceptance 误受风险 YKOj
101.working trial balance 试算平衡表 yKz%-6cpSl
102.index and cross-referencing 索引和交叉索引 <1QXZfQ"
103.cash receipt 现金收入 HRCnjem/v\
104.cash disbursement 现金支出 mM{cH=
105.bank statement 银行对账单 ~g@}A
106.bank reconciliation 银行存款余额调节表 ]$-<< N{}'
107.balance sheet date 资产负债表日 : Hu{MN\
108.net realizable value 可变现净值 B)P]C5KRD
109.storeroom 仓库 Ef@Et(f_mQ
110.sale invoice 销售发票 Jm 0.\[J
111.price list 价目表 \#N?
112.positive confirmation request 积极式询证函 i
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113.negative confirmation request 消极式询证函 /wP2Wnq$
114.purchase requisition 请购单 z"Cyjmg"
115.receiving report 验收报告 `'pAiu
116.gross margin 毛利 cVr+Wp7K#|
117.manufacturing overhead 制造费用 vWa\8y f
118.material requisition 领料单 Ua=r24fy
119.inventory-taking 存货盘点 9}4~3_gv;M
120.bond certificate 债券 hp2$[p6O
121.stock certificate 股票 y3PrLBTz
122.audit report 审计报告 q)AX*T+
123.entity 被审计单位 2n-kJl`: O
124.addressee of the audit report 审计报告的收件人 Qam48XZ >
125.unqualified opinion 无保留意见 nI1(2a1
126.qualified opinion 保留意见 2.
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127.disclaimer of opinion 无法表示意见 ]M'~uTf
128.adverse opinion 否定意见 ~-R2mAUK
129 Auditors‘Report审计报告 e,W,NnCICj
130 internal audit内部审计 4GXS(
131 public sector audit政府审计 $q.}eb0
账项基础审计accounting number-based audit a(ml#-M
风险导向审计方法risk-oriented audit approach F!*GrQms