1.audit 审计 0AZ Vc
2.attestation
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3.credibility X<OwB -N
可信赖程度
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4.audit of financial statements 财务报表审计 %S.
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5.agreed-upon procedures 执行商定程序 cE$<6&0
6.high levels of assurance 高水平保证 H]H*Ouu["e
7.compilation 编制 3T'9_v[Y
8.reliability 可靠性 N41)?
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9.relevance 相关性 7s4G|N[wR\
10.professional skepticism 职业谨慎 [GyW1-p33w
11.objectivity 客观性 yS0!#AG
12. professional competence 专业胜任能力 q3z<v:=1y
13.Senior/CPA-in-charge 项目经理 ?<ks^2D
14.audit engagement letter 业务约定书 fk<0~tE
15.recurring audit 连续审计 rFh!&_
16.the client 委托人 0>
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17.change CPA 更换注册会计师 D. fPHq
18.the existing CPA 现任注册会计师 %|*tL7
19.the successor CPA 后任注册会计师 _s[ohMlh
20.the preceding CPA前任注册会计师 -lQ8
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21.issue the audit report 出具审计报告 /vYuwaWG=
22.expert 专家 }u5/
23.the board of directors 董事会 h#dp_#
24.knowledge of the entity‘ s business 了解被审计单位情况 F/
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25.assess material misstatement risks评估重大错报风险 %c<e`P;
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6U Q~Fv`]
27.a general knowledge of ————- 初步了解―――的情况 _/;vsQB
28.a more knowledge of—————— 进一步了解的情况 Sb+^~M
29.the prior year‘s working papers 以前年度工作底稿 6ey{+8
30.minutes of meeting 会议纪要 ?NOc]'<(G
31.business risks 经营风险 bBk_2lg=4)
32.appropriateness 适当性 [_Fj2nb*
33.accounting estimate 会计估计 ><V<}&:y$(
34.management representations 管理层声明 }^+E S^~
35.going concern assumption 持续经营假设 RP9 #P&Qk
36.audit plan 审计计划 2F%2K?$`Ej
37.significant audit areas 重点审计领域 Y``50{7
38.error 错误 4W5[1GE.
39.fraud舞弊 K|%.mcs4
40.modified or additional procedures 修改或追加审计程序 Z@2^> eC
41.misappropriation of assets 侵占资产 >x9@
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42.transactions without substance 虚假交易 ^hr^f;N
43.unusual pressures 异常压力 j#
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44.the suspected noncompliance 涉嫌存在违法行为 w<#/ngI2
45.materialiy 重要性 @{P<!x <Q
46.exceed the materiality level 超过重要性水平 G8z.JX-7g
47.approach the materiality level 接近重要性水平 ^SM>bJ1Z_
48.an acceptably low level 可接受水平 .)59*'0
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 o-a\T
50.misstatements or omissions 错报或漏报 L{1MyR7`I+
51.aggregate 总计 w%~UuJ#i
52.subsequent events 期后事项 ', ~
53.adjust the financial statements 调整财务报表 PvF3a`&r
54.perform additional audit procedures 实施追加的审计程序 ?*cr|G$r[
55.audit risk 审计风险 5, "
56.detection risk 检查风险 _zt)c!
57.inappropriate audit opinion 不适当的审计意见 ]dIcW9a
58.material misstatement 重大的错报 KG<. s<
59.tolerable misstatement 可容忍错报 0Lb:N]5m8
60.the acceptable level of detection risk 可接受的检查风险 7IkNS
61.assessed level of material misstatement risk 重大错报风险的评估水平 )
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62.simall business 小规模企业 0h/bC)z
63.accounting system 会计系统 cQ}3?
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64.test of control 控制测试 f$1&)1W[
65.walk-through test 穿行测试 ^x2zMB\t
66.communication 沟通 !-rG1VI_S*
67.flow chart 流程图 K93L-K^J
68.reperformance of internal control 重新执行 e_=TkG1E6
69.audit evidence 审计证据 >vQ8~*xd
70.substantive procedures 实质性程序 PtsQV!
71.assertions 认定 OD[q
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72.esistence 存在 lldNIL6B%
73.occurrence 发生 MTXh-9DA
74.completeness 完整性 <ks+JkW_
75.rights and obligations 权利和义务 4N6JKS
76.valuation and allocation 计价和分摊 W_.WMbT
77.cutoff 截止 UOIB}ut
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78.accuracy 准确性
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79.classification 分类 FQTAkkA_!
80.inspection 检查 :3b.`s(M
81.supervision of counting 监盘 ;n,xu0/
82.observation 观察
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83.confirmation 函证 cl04fqX
84.computation 计算 G+7#!y Y
85.analytical procedures 分析程序
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86.vouch 核对 C&|K7Zp0v
87.trace 追查 AjVX
88.audit sampling 审计抽样 9*Q6/?v
89.error 误差 FYs]I0}|
90.expected error 预期误差 [[$dPa9
91.population 总体 uM)#T*(
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 rjK]zD9
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 "?%2`*\
96.tolerable error 可容忍误差 ,I6li7V
97.the risk of under reliance 信赖不足风险 y0f:N
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98.the risk of over reliance 信赖过度风险 igx~6G*
99.the risk of incorrect rejection 误拒风险 mUj_V#v
100. the risk of incorrect acceptance 误受风险 }1
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101.working trial balance 试算平衡表 Upa F>,kM
102.index and cross-referencing 索引和交叉索引 ?wP
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103.cash receipt 现金收入
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104.cash disbursement 现金支出 {8I,uQO
105.bank statement 银行对账单 >{S
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106.bank reconciliation 银行存款余额调节表 hCBre5
107.balance sheet date 资产负债表日 40%fOu,u`
108.net realizable value 可变现净值 6l'J!4*qY
109.storeroom 仓库 5Q;Q
110.sale invoice 销售发票 ''dS{nQs
111.price list 价目表 +=:_a$98
112.positive confirmation request 积极式询证函 Jxf>!\:AZu
113.negative confirmation request 消极式询证函 ]"/SU6#
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114.purchase requisition 请购单 b)eoFc)lc
115.receiving report 验收报告 jB<B_"
116.gross margin 毛利 Q.?(h! )9
117.manufacturing overhead 制造费用 dGgltY
118.material requisition 领料单 h0R.c|g[
119.inventory-taking 存货盘点 \o*w#e[M
120.bond certificate 债券 QJ&]4*>a
121.stock certificate 股票 vHZq
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122.audit report 审计报告 JC0# pU;
123.entity 被审计单位 '_b3m2I.G
124.addressee of the audit report 审计报告的收件人 s"@}^
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125.unqualified opinion 无保留意见 0!-'4+"
126.qualified opinion 保留意见 Mw3$QRM
127.disclaimer of opinion 无法表示意见 z3Yi$*q <
128.adverse opinion 否定意见 Mz.C`Z>o
129 Auditors‘Report审计报告 9a[1s|>w-
130 internal audit内部审计 _\=x
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131 public sector audit政府审计 *I!R0;HT
账项基础审计accounting number-based audit |8pSMgN
风险导向审计方法risk-oriented audit approach 4E2#krE%