1.audit 审计 Ye!=
2.attestation u
W
[s?
鉴证 Qq]UEI `Go
3.credibility N
&p=4
可信赖程度 S,S_BB<Y[b
4.audit of financial statements 财务报表审计 n]coqJ
5.agreed-upon procedures 执行商定程序 kZGhE2np
6.high levels of assurance 高水平保证 HA"dw2|
7.compilation 编制 ~rY<y%K
8.reliability 可靠性 `Xmpm4 ]
9.relevance 相关性 nhXa&Nro
10.professional skepticism 职业谨慎 ?6
7j+)
11.objectivity 客观性 hY'
"^?OP
12. professional competence 专业胜任能力 5'V'~Q%
13.Senior/CPA-in-charge 项目经理 x'JfRz
14.audit engagement letter 业务约定书 OR"n i
15.recurring audit 连续审计 ^Z:x poz,
16.the client 委托人 )vGRfFjw_
17.change CPA 更换注册会计师 _W#27I
18.the existing CPA 现任注册会计师 ! 2Y,
a
19.the successor CPA 后任注册会计师 Z*]n]eS
20.the preceding CPA前任注册会计师 cB<0~&
21.issue the audit report 出具审计报告 zLXtj-
22.expert 专家 $X*$,CCIB
23.the board of directors 董事会 ?QVD)JI*k
24.knowledge of the entity‘ s business 了解被审计单位情况 xI:;%5{LN
25.assess material misstatement risks评估重大错报风险 R!pV`N
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 vW)GUAF[
27.a general knowledge of ————- 初步了解―――的情况 V(!b!i@
28.a more knowledge of—————— 进一步了解的情况 1NOz $fW
29.the prior year‘s working papers 以前年度工作底稿 KI>7h.t
30.minutes of meeting 会议纪要 nVyb B~.=
31.business risks 经营风险 )s=z i"
32.appropriateness 适当性 6lWO8j^BN
33.accounting estimate 会计估计 :f/ p5c
34.management representations 管理层声明 P<4jY?.
35.going concern assumption 持续经营假设 l1W5pmhK]'
36.audit plan 审计计划 [Q 2t,tQx
37.significant audit areas 重点审计领域 ki+9Ln;
38.error 错误
(J^
Tss
39.fraud舞弊 acGmRP9g
40.modified or additional procedures 修改或追加审计程序 ~C!vfPC
41.misappropriation of assets 侵占资产 /{kyjf[o&*
42.transactions without substance 虚假交易 %] #;
~I%
43.unusual pressures 异常压力 :&or'Yi}
44.the suspected noncompliance 涉嫌存在违法行为 am"/Anml|
45.materialiy 重要性 caj)
46.exceed the materiality level 超过重要性水平 [Z5x_.k"I
47.approach the materiality level 接近重要性水平 \
I?;%
48.an acceptably low level 可接受水平 .ySesN: C~
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 -O_UpjR;
50.misstatements or omissions 错报或漏报 h;ShNU
51.aggregate 总计 )E[5lD61
52.subsequent events 期后事项 T:!sfhrZ~<
53.adjust the financial statements 调整财务报表 ~l}TlRqL
54.perform additional audit procedures 实施追加的审计程序 ?Y hua9
55.audit risk 审计风险 R<U?)8g,h~
56.detection risk 检查风险 -dvDAs{X
57.inappropriate audit opinion 不适当的审计意见 QOF;j#H^
58.material misstatement 重大的错报 PO%]Jme
59.tolerable misstatement 可容忍错报 %MjPQ
60.the acceptable level of detection risk 可接受的检查风险 lMm-K%(2
61.assessed level of material misstatement risk 重大错报风险的评估水平 q/B+F%QiMQ
62.simall business 小规模企业 BO9Z"|"
63.accounting system 会计系统 &^uzg
&,;
64.test of control 控制测试 W#lvH=y
65.walk-through test 穿行测试 3x=F
66.communication 沟通 ]nQ$:%HP
67.flow chart 流程图 ?xf;#J+{8
68.reperformance of internal control 重新执行 s?6 7@\
69.audit evidence 审计证据 U|Jo[4A
70.substantive procedures 实质性程序 H_AV 3
;
71.assertions 认定 Fb``&-Qm:
72.esistence 存在 TAAsV#l
73.occurrence 发生 j qdI=!H
74.completeness 完整性 ?\O+#U%W
75.rights and obligations 权利和义务 RV$+g.4
76.valuation and allocation 计价和分摊 Cir =(
77.cutoff 截止 DS$ _"'g%i
78.accuracy 准确性 vfbe=)}[
79.classification 分类 gOWyV@
80.inspection 检查 W8P**ze4)
81.supervision of counting 监盘 }agl:~C
82.observation 观察 ?X9
=4Z~w
83.confirmation 函证 n5JB
'F)
84.computation 计算 `-/l$A}
U
85.analytical procedures 分析程序 7O9s5
86.vouch 核对 O)5PUyC:H
87.trace 追查 G4{qWa/
88.audit sampling 审计抽样 v|/
3Mi9mz
89.error 误差 JyqFFZ
&
90.expected error 预期误差 -
dOT/%Ux
91.population 总体 m+m6"yE#_
92.sampling risk 抽样风险 6m.Ku13;
93.non- sampling risk 非抽样风险 kIfb!
94.sampling unit 抽样单位 <zf+Ii1:,
95.statistical sampling 统计抽样 >=`c [=:Z_
96.tolerable error 可容忍误差 k,@J&
97.the risk of under reliance 信赖不足风险 )>Q 2G/@
98.the risk of over reliance 信赖过度风险 x
?V/3
zW
99.the risk of incorrect rejection 误拒风险 (En\odbvt
100. the risk of incorrect acceptance 误受风险 #PrV)
en
101.working trial balance 试算平衡表 "~(&5M\8`
102.index and cross-referencing 索引和交叉索引 3N
bn|_`(
103.cash receipt 现金收入 V-cuG.
104.cash disbursement 现金支出 _$'Mx'IC=
105.bank statement 银行对账单 cV{ZDq
106.bank reconciliation 银行存款余额调节表 lQsQRp
107.balance sheet date 资产负债表日 ) ]%9Tgn
108.net realizable value 可变现净值 hY1|qp
109.storeroom 仓库 @1@q6@9Tu
110.sale invoice 销售发票 B@;)$1-UT
111.price list 价目表
}]~}DHYr
112.positive confirmation request 积极式询证函 '<0q"juXE
113.negative confirmation request 消极式询证函 >Y/[zfI2
114.purchase requisition 请购单 9_Re,h
115.receiving report 验收报告 r9M={jC
116.gross margin 毛利 3opLLf_g
117.manufacturing overhead 制造费用 ILi5WuOYX
118.material requisition 领料单 zkp
Apj].
119.inventory-taking 存货盘点 UC1!J
=f
120.bond certificate 债券 0v@/I<
121.stock certificate 股票 `oMeR]~
122.audit report 审计报告
/SXz_e
123.entity 被审计单位 }K>HS\e
124.addressee of the audit report 审计报告的收件人 YSV,q@I&1
125.unqualified opinion 无保留意见 HLe^|
126.qualified opinion 保留意见 _on
p%*
127.disclaimer of opinion 无法表示意见 y^AA#kk
128.adverse opinion 否定意见 Ib2 @Wi
129 Auditors‘Report审计报告 tqQ0lv^J
130 internal audit内部审计 (J*w./
131 public sector audit政府审计
\u]CD}/
账项基础审计accounting number-based audit t%U[\\ic
风险导向审计方法risk-oriented audit approach U R@BSK'