1.audit 审计 +g%Ah
2.attestation EkEQFd 5g
鉴证 S=X_7V
3.credibility ]9~6lx3/
可信赖程度 aV G4Df
4.audit of financial statements 财务报表审计 :YNXS;>)!
5.agreed-upon procedures 执行商定程序 e
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6.high levels of assurance 高水平保证 L[lS
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7.compilation 编制 }c'T]h\S
8.reliability 可靠性 DpQ:U 5j
9.relevance 相关性 A<{&?_U
10.professional skepticism 职业谨慎 W+#Zmvo
11.objectivity 客观性 z`Xc] cPi
12. professional competence 专业胜任能力 3'[
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13.Senior/CPA-in-charge 项目经理 WR}<^ax
14.audit engagement letter 业务约定书 W"1=K]B
15.recurring audit 连续审计 XvkFP'%i/
16.the client 委托人 ykNPKzW:
17.change CPA 更换注册会计师 }Pj;9ivz
18.the existing CPA 现任注册会计师 mxl"Y&l
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19.the successor CPA 后任注册会计师 }?[a>.]u
20.the preceding CPA前任注册会计师 Kj*$'('
21.issue the audit report 出具审计报告 Ia-nA|LBxI
22.expert 专家 |%fM*F^7/
23.the board of directors 董事会 W4:#=.m
24.knowledge of the entity‘ s business 了解被审计单位情况 w'<"5F`
25.assess material misstatement risks评估重大错报风险 ]/od p/jm
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Il$Jj-)
27.a general knowledge of ————- 初步了解―――的情况 _yc&'Wq
28.a more knowledge of—————— 进一步了解的情况 nfS.0\z
29.the prior year‘s working papers 以前年度工作底稿 2w>yW]
30.minutes of meeting 会议纪要 "SU
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31.business risks 经营风险
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32.appropriateness 适当性 ,5P
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33.accounting estimate 会计估计 6G<gA>V
34.management representations 管理层声明 io*iA<@Gx
35.going concern assumption 持续经营假设 >e QFY^d5
36.audit plan 审计计划 P#qQde/y
37.significant audit areas 重点审计领域 $mF9os-
38.error 错误 VZr AZV^c
39.fraud舞弊 qp2&Z8S\D
40.modified or additional procedures 修改或追加审计程序 xRm~a-rp
41.misappropriation of assets 侵占资产 a f
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42.transactions without substance 虚假交易 "%K[kA6
43.unusual pressures 异常压力 kTm>`.kKJ=
44.the suspected noncompliance 涉嫌存在违法行为 KNqs=
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45.materialiy 重要性 S"Drg m.
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 3zo:)N \K
48.an acceptably low level 可接受水平 Ogp@!
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 p/'09FY+ U
50.misstatements or omissions 错报或漏报 JI|MR#_u
51.aggregate 总计 1g_D
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52.subsequent events 期后事项 #\gx.2W7
53.adjust the financial statements 调整财务报表 #>O>=#Q
54.perform additional audit procedures 实施追加的审计程序 v42Z&PO
55.audit risk 审计风险 S3> <zGYk
56.detection risk 检查风险 T&s}~S=m
57.inappropriate audit opinion 不适当的审计意见 P6u%-#
58.material misstatement 重大的错报 Mt%=z9OLq9
59.tolerable misstatement 可容忍错报 {
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60.the acceptable level of detection risk 可接受的检查风险 Ae>:i7.V
61.assessed level of material misstatement risk 重大错报风险的评估水平 YH'j"|{
62.simall business 小规模企业 ?eri6D,86w
63.accounting system 会计系统 fb D
64.test of control 控制测试 B"2#}HM
65.walk-through test 穿行测试 5DnX8t+d
66.communication 沟通 t(=Z@9)]4F
67.flow chart 流程图 v?`DP
68.reperformance of internal control 重新执行 HHg[6aw
69.audit evidence 审计证据 >m8~Fs0
70.substantive procedures 实质性程序 =x}p>#o,J
71.assertions 认定 z*G(AcS)
72.esistence 存在 uui3jZ:
73.occurrence 发生 FlepM*
74.completeness 完整性 ,nz3S5~
75.rights and obligations 权利和义务 &T\,kq>)
76.valuation and allocation 计价和分摊 :x36Z4:
77.cutoff 截止 d^^EfWU
78.accuracy 准确性 Qs;MEt 1
79.classification 分类 L~e{Vv8UR
80.inspection 检查 D4\
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81.supervision of counting 监盘 _A,mY6*
82.observation 观察 >IE`, fe
83.confirmation 函证 +/DT#}JE
84.computation 计算 QW_W5|_
85.analytical procedures 分析程序 |!"qz$8fB
86.vouch 核对 F]6$4o[
87.trace 追查 +~eybm;
88.audit sampling 审计抽样 P%Tffsl
89.error 误差 _X]S`e1F
90.expected error 预期误差 \#q|.d$u
91.population 总体 v7G&`4~
92.sampling risk 抽样风险 [?nM)4d
93.non- sampling risk 非抽样风险 x`VA
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94.sampling unit 抽样单位 %mMPALN]{
95.statistical sampling 统计抽样 K#4Toc#=V
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 L5A?9zum/!
98.the risk of over reliance 信赖过度风险 ioJr2wq6
99.the risk of incorrect rejection 误拒风险 *1CZRfWI
100. the risk of incorrect acceptance 误受风险 FFpG>+*3
101.working trial balance 试算平衡表 1cY,)Z%l #
102.index and cross-referencing 索引和交叉索引 a F%V
103.cash receipt 现金收入 {q|Om
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104.cash disbursement 现金支出 Bf{c4YiF
105.bank statement 银行对账单 K5EU?J&
106.bank reconciliation 银行存款余额调节表 ":V,&o9n
107.balance sheet date 资产负债表日 tLo_lLn*~%
108.net realizable value 可变现净值 &AhkP=Yw
109.storeroom 仓库 z 3N'Xk
110.sale invoice 销售发票 E 9v<VoNP`
111.price list 价目表 iuS*Vw
112.positive confirmation request 积极式询证函 8N9X1Mb|
113.negative confirmation request 消极式询证函 d.t$VRO
114.purchase requisition 请购单 m+9~f_}
115.receiving report 验收报告 ,8Q&X~$rY
116.gross margin 毛利 eG
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117.manufacturing overhead 制造费用 /L*JHNu"_
118.material requisition 领料单 ,@0D_&JAl
119.inventory-taking 存货盘点 l{4rKqtX
120.bond certificate 债券 p@iU9K\,
121.stock certificate 股票 sG8G}f
122.audit report 审计报告 SCo; Ek
123.entity 被审计单位 C5x*t Q|
124.addressee of the audit report 审计报告的收件人 @tg4rl
125.unqualified opinion 无保留意见 ]8dzTEjk
126.qualified opinion 保留意见 ^!sIEL
127.disclaimer of opinion 无法表示意见 %2^wyVkq:
128.adverse opinion 否定意见 QI*<MF,1
129 Auditors‘Report审计报告 z`(">J
130 internal audit内部审计 ^b^}6L'Z
131 public sector audit政府审计 'o%6TWl9s
账项基础审计accounting number-based audit pgEDh^[MW
风险导向审计方法risk-oriented audit approach }B@44HdY