1.audit 审计 #es9d3~\
2.attestation AW,53\ 0
鉴证 "70WUx(\t
3.credibility 3JVK
可信赖程度 fXc m|U,ho
4.audit of financial statements 财务报表审计 0)m(;> '70
5.agreed-upon procedures 执行商定程序 =dFv/F/RW
6.high levels of assurance 高水平保证 [3@):8
7.compilation 编制 X_7UJ
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8.reliability 可靠性 =J ym%m
9.relevance 相关性 |
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10.professional skepticism 职业谨慎 )LyojwY_g
11.objectivity 客观性 ~}+Hgi
12. professional competence 专业胜任能力 zF`c8Tsx])
13.Senior/CPA-in-charge 项目经理 [B|MlrZ
14.audit engagement letter 业务约定书 Ebd
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15.recurring audit 连续审计 [3!~PR]
16.the client 委托人 U\R}`l
17.change CPA 更换注册会计师 qcN'e.A
18.the existing CPA 现任注册会计师 AU$Uxwz4
19.the successor CPA 后任注册会计师 p8]68!=W\F
20.the preceding CPA前任注册会计师 -
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21.issue the audit report 出具审计报告 kbMYMx.[
22.expert 专家 QPfc(Z
23.the board of directors 董事会 +mp@b942*
24.knowledge of the entity‘ s business 了解被审计单位情况 VL*ovD%-
25.assess material misstatement risks评估重大错报风险 M-giR:,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3l#IPRn9AO
27.a general knowledge of ————- 初步了解―――的情况 TqddOp
28.a more knowledge of—————— 进一步了解的情况 OdB?_.+$
29.the prior year‘s working papers 以前年度工作底稿 ?G-e](]^<
30.minutes of meeting 会议纪要 Zib)P &
31.business risks 经营风险 G^`1]?
32.appropriateness 适当性 Iwc{R8B
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33.accounting estimate 会计估计 r}jGUe}
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34.management representations 管理层声明 .;*s`t
35.going concern assumption 持续经营假设 ANps1w#TP
36.audit plan 审计计划 afb+GA!
37.significant audit areas 重点审计领域 Qu]z)";7
38.error 错误 7IjQi=#:
39.fraud舞弊 yd?x=|
40.modified or additional procedures 修改或追加审计程序 0JJS2oY/
41.misappropriation of assets 侵占资产 th&[Nt7
42.transactions without substance 虚假交易 :M6+p'`j
43.unusual pressures 异常压力 iX4Iu3
44.the suspected noncompliance 涉嫌存在违法行为 ~PHB_cyth
45.materialiy 重要性 pe{;~-|6
46.exceed the materiality level 超过重要性水平 57g</p
47.approach the materiality level 接近重要性水平 H[='
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48.an acceptably low level 可接受水平 :"!9_p(,,
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 Z>^pCc\lH
50.misstatements or omissions 错报或漏报 R]i7 $}n
51.aggregate 总计 #
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52.subsequent events 期后事项 #2EI\E&$
53.adjust the financial statements 调整财务报表 b/Xbs0q
54.perform additional audit procedures 实施追加的审计程序 ,Uy|5zv
55.audit risk 审计风险 &JtV'@>v
56.detection risk 检查风险 q|LDo~H
57.inappropriate audit opinion 不适当的审计意见 qvv2O1c"A
58.material misstatement 重大的错报 ]hbyELs
59.tolerable misstatement 可容忍错报 Y
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60.the acceptable level of detection risk 可接受的检查风险 ,-OCc!7K
61.assessed level of material misstatement risk 重大错报风险的评估水平 rrCNo^W1
62.simall business 小规模企业 37RLE1Yf
63.accounting system 会计系统 q.()z(M7
64.test of control 控制测试 $]rj73p^tH
65.walk-through test 穿行测试 DHY@akhrK
66.communication 沟通 -^ C=]Medl
67.flow chart 流程图 MG{YrX) oi
68.reperformance of internal control 重新执行 "^1L'4'S
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 m,t|IgDh
71.assertions 认定 4NdN<#Lr
72.esistence 存在 5T:i9h
73.occurrence 发生 bcZf>:gVf
74.completeness 完整性 Zw~+Pb
75.rights and obligations 权利和义务 P(K>=O
76.valuation and allocation 计价和分摊 Usta0Ag
77.cutoff 截止 }@^4,FKJ
78.accuracy 准确性 =lu/9
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79.classification 分类 Ck /F9(
80.inspection 检查 "hdvHUz
81.supervision of counting 监盘 M_%B|S
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82.observation 观察 PClMQL#
83.confirmation 函证 1Zi,b
84.computation 计算 E~a3r]V/
85.analytical procedures 分析程序 YX_gb/A
86.vouch 核对 l#}.^71+
87.trace 追查 Uk,gJR
88.audit sampling 审计抽样 gy;+_'.j
89.error 误差 P06RJE
90.expected error 预期误差 QzAK##9bfa
91.population 总体 0pSmj2/,.
92.sampling risk 抽样风险 =ID
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93.non- sampling risk 非抽样风险 -> J_ ~
94.sampling unit 抽样单位 ZZyDG9a>7
95.statistical sampling 统计抽样 2 6>ZW4Z
96.tolerable error 可容忍误差 =?-ye!w
97.the risk of under reliance 信赖不足风险 i>joT><B
98.the risk of over reliance 信赖过度风险 LbII?N8`N
99.the risk of incorrect rejection 误拒风险 $\?yAE
100. the risk of incorrect acceptance 误受风险 i:l<C
101.working trial balance 试算平衡表 ts8+V<g
102.index and cross-referencing 索引和交叉索引 ^7.h%lSg
103.cash receipt 现金收入 0JD~M\-!^a
104.cash disbursement 现金支出 !L95^g
105.bank statement 银行对账单 )nd\7|5#
106.bank reconciliation 银行存款余额调节表 h?$T!D>
107.balance sheet date 资产负债表日 XB[<;*Iz
108.net realizable value 可变现净值 >[1W:KQA
109.storeroom 仓库 +GAf O0
110.sale invoice 销售发票 %xQ.7~
111.price list 价目表 _A~4NW{U7
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 4Ua>Yw0
114.purchase requisition 请购单 ^`D=GF^tX
115.receiving report 验收报告 *;XWLd#
116.gross margin 毛利 n\ Hs@.
117.manufacturing overhead 制造费用
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118.material requisition 领料单 @;?T~^nGj
119.inventory-taking 存货盘点 ^xZ
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120.bond certificate 债券 1LY8Ma]E
121.stock certificate 股票 nJbb
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122.audit report 审计报告 W<<9
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123.entity 被审计单位 :>81BuMvg
124.addressee of the audit report 审计报告的收件人 <vUVP\u~$
125.unqualified opinion 无保留意见 <s@-:;9~
126.qualified opinion 保留意见 p\Lq}tk<
127.disclaimer of opinion 无法表示意见 q-Qxbg[>e
128.adverse opinion 否定意见 [+Y{%U
129 Auditors‘Report审计报告 ~xIjF1Z
130 internal audit内部审计 T{}fHfM
131 public sector audit政府审计 j.:h5Y^N
账项基础审计accounting number-based audit J4YBqp
风险导向审计方法risk-oriented audit approach wIf
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