1.audit 审计 [U.3rcT"N
2.attestation w2_$>z
鉴证 cm@q{(r
3.credibility <R582$( I
可信赖程度 #mLF6"A
4.audit of financial statements 财务报表审计 d5T M_C
5.agreed-upon procedures 执行商定程序 FY+0r67]
6.high levels of assurance 高水平保证 "MQy>mD6
7.compilation 编制 SB0Cq
8.reliability 可靠性 5P-7"g ca
9.relevance 相关性 Y|FF
;[
10.professional skepticism 职业谨慎 9`VgD<?v
11.objectivity 客观性 ZpvURp,I
12. professional competence 专业胜任能力 cw|3W]
13.Senior/CPA-in-charge 项目经理 xCGa3 X
14.audit engagement letter 业务约定书 XFKe6:
15.recurring audit 连续审计 w$8Su:g=
16.the client 委托人 ?-%Q
[W
17.change CPA 更换注册会计师 T1 >xw4uo
18.the existing CPA 现任注册会计师 ?~c=Sa-
19.the successor CPA 后任注册会计师 W{:^P0l
20.the preceding CPA前任注册会计师 o|O730"2F
21.issue the audit report 出具审计报告
I
,8
22.expert 专家 o.W:R Ux
23.the board of directors 董事会 ,r^zDlS<q
24.knowledge of the entity‘ s business 了解被审计单位情况 A?V}$PTlx
25.assess material misstatement risks评估重大错报风险 ~(bY-6z
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 1=:=zyEEo
27.a general knowledge of ————- 初步了解―――的情况 uNSaw['0j
28.a more knowledge of—————— 进一步了解的情况 15dhr]8E
29.the prior year‘s working papers 以前年度工作底稿 p^QZGu-.W
30.minutes of meeting 会议纪要 dJxdrs
31.business risks 经营风险 1c8Nr&Jl
32.appropriateness 适当性 dZ}gf}.v
33.accounting estimate 会计估计 @i2"+_}*
34.management representations 管理层声明 }zC9;R(E
35.going concern assumption 持续经营假设 =f0qih5.4
36.audit plan 审计计划 Wd"<u2
37.significant audit areas 重点审计领域 HR'sMu3
38.error 错误 4FrP%|%E~
39.fraud舞弊 GPV=(}z
40.modified or additional procedures 修改或追加审计程序 -([
ipg(r
41.misappropriation of assets 侵占资产 q_iPWmf
p*
42.transactions without substance 虚假交易 j'r"_*%
43.unusual pressures 异常压力 hK^(Y
44.the suspected noncompliance 涉嫌存在违法行为 DS;,@$N_N
45.materialiy 重要性 1%Hc/N-
46.exceed the materiality level 超过重要性水平 3{c6)vR2
47.approach the materiality level 接近重要性水平 h [*/Tnr
48.an acceptably low level 可接受水平 J]G]
<)
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 {<ms;Oi'
50.misstatements or omissions 错报或漏报 NzS(,F
51.aggregate 总计 g{PEplk
52.subsequent events 期后事项 y
buKwZFC
53.adjust the financial statements 调整财务报表 lRA=IRQ]
54.perform additional audit procedures 实施追加的审计程序 +}3l$L'bY
55.audit risk 审计风险 >^Rkk{cc
56.detection risk 检查风险 by}C;eN
57.inappropriate audit opinion 不适当的审计意见 :Kq]b@X
58.material misstatement 重大的错报 FgwIOpqE*
59.tolerable misstatement 可容忍错报 JR6r3W
60.the acceptable level of detection risk 可接受的检查风险 {:=sCY!
61.assessed level of material misstatement risk 重大错报风险的评估水平
- t#YL
62.simall business 小规模企业 b5i ehoA
63.accounting system 会计系统 )?`G"(y
64.test of control 控制测试 ,X`w/ 2O
65.walk-through test 穿行测试 |k.%e4
66.communication 沟通 pW&K=,7|
67.flow chart 流程图 i?{)o]i
68.reperformance of internal control 重新执行 CghlyT
69.audit evidence 审计证据 6LRvl6ik
70.substantive procedures 实质性程序 `:b*#@
71.assertions 认定 a
gkw)#
72.esistence 存在 deLLqdZa
73.occurrence 发生 _v6x3 Z
74.completeness 完整性 =D~>$Y
75.rights and obligations 权利和义务 XrUc`
76.valuation and allocation 计价和分摊 ^cDHC^Wm
77.cutoff 截止 -v %n@8p
78.accuracy 准确性
bW-sTGjRD
79.classification 分类 )kMF~S|H
80.inspection 检查 Am
~P$dN
81.supervision of counting 监盘 L;GkG! g
82.observation 观察 UaCfXTG
83.confirmation 函证 mNA=<O;i)'
84.computation 计算 }INj~d<:
85.analytical procedures 分析程序 G!T_X*^q2U
86.vouch 核对 MCO2(E-
87.trace 追查 )JrG`CvdU
88.audit sampling 审计抽样 qdnwaJ;&
89.error 误差 J?C#'2/
90.expected error 预期误差 ;mT
91.population 总体 I+{2DY/}
92.sampling risk 抽样风险 `92P~Y~`W
93.non- sampling risk 非抽样风险 c/DK31K
94.sampling unit 抽样单位 H\fsyxM7
95.statistical sampling 统计抽样 }]i.z:7+
96.tolerable error 可容忍误差 "5HSCl$r%
97.the risk of under reliance 信赖不足风险 lrjVD(R=g
98.the risk of over reliance 信赖过度风险 5>6:#.f%!e
99.the risk of incorrect rejection 误拒风险 oGRd ;hsF
100. the risk of incorrect acceptance 误受风险 QHXA?nBX
101.working trial balance 试算平衡表 B#DnU;=O#+
102.index and cross-referencing 索引和交叉索引 ${)oi:K@:
103.cash receipt 现金收入 R53^3"q~
104.cash disbursement 现金支出 ;kzjx%h
105.bank statement 银行对账单 i!{A7mo
106.bank reconciliation 银行存款余额调节表 \Up~"q>Kb
107.balance sheet date 资产负债表日 NkV81?
108.net realizable value 可变现净值 =PF2p'.o
109.storeroom 仓库 %Q]3`kxp
110.sale invoice 销售发票 t"s$YB>}
111.price list 价目表 UgLFU#
112.positive confirmation request 积极式询证函 g=/!Ry=
113.negative confirmation request 消极式询证函 Xub*i^(]
114.purchase requisition 请购单 \E=MV~:R
115.receiving report 验收报告 n)0M1o#
116.gross margin 毛利 #;[0:j
U0
117.manufacturing overhead 制造费用 P;`Awp?
118.material requisition 领料单 j{j5TvsrY
119.inventory-taking 存货盘点 ~&aULY?)]
120.bond certificate 债券 [vY#9W"!
121.stock certificate 股票 ;f~fGsH}e'
122.audit report 审计报告
OqWm5(u&S
123.entity 被审计单位 to'CuPkT
124.addressee of the audit report 审计报告的收件人 9
JhCSw-<)
125.unqualified opinion 无保留意见 5T%2al,F`
126.qualified opinion 保留意见 eEBo:Rc9
127.disclaimer of opinion 无法表示意见 "} "/d(
128.adverse opinion 否定意见 -{}h6r
129 Auditors‘Report审计报告 O{EPq' x
130 internal audit内部审计 dF[|9%)
131 public sector audit政府审计 mlxtey6H3
账项基础审计accounting number-based audit 0l3[?YtXc
风险导向审计方法risk-oriented audit approach %AN,cE*