1.audit 审计 S'?XI@t[
2.attestation OS \co:
鉴证 Oz n7C?\*
3.credibility S&]JY
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4.audit of financial statements 财务报表审计 ?EYF61?
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5.agreed-upon procedures 执行商定程序 u}u2{pO!
6.high levels of assurance 高水平保证 7dW9i7Aj
7.compilation 编制 ss-B
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8.reliability 可靠性 ,@ [Q:fY
9.relevance 相关性 Mg;;o
10.professional skepticism 职业谨慎 L5eaQu
11.objectivity 客观性 OP<@Xz
12. professional competence 专业胜任能力 fT
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13.Senior/CPA-in-charge 项目经理 }TYCF@
14.audit engagement letter 业务约定书 W'6*$Ron
15.recurring audit 连续审计 B4J^ rzK
16.the client 委托人 X1A;MA@0Ro
17.change CPA 更换注册会计师 Ar>Om!]=v
18.the existing CPA 现任注册会计师 A$^}zP'u0<
19.the successor CPA 后任注册会计师 .Yh-m
20.the preceding CPA前任注册会计师 KiCZEA
21.issue the audit report 出具审计报告 'g ,Oi1|~
22.expert 专家 =D3Y
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23.the board of directors 董事会 d)dIIzv
24.knowledge of the entity‘ s business 了解被审计单位情况 [KCh,'&
25.assess material misstatement risks评估重大错报风险 jMd's|#OP
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 mu:Q2t^
27.a general knowledge of ————- 初步了解―――的情况 dqG+hh^
28.a more knowledge of—————— 进一步了解的情况 _ sM$O>
29.the prior year‘s working papers 以前年度工作底稿 N*@bJ*0
30.minutes of meeting 会议纪要 ko ~iDT
31.business risks 经营风险 La3f{;|u5M
32.appropriateness 适当性 T0aK1Lh
33.accounting estimate 会计估计 ~tz[=3!1H
34.management representations 管理层声明 ?VReKv1\
35.going concern assumption 持续经营假设 |!&,etu
36.audit plan 审计计划 b Z%[ON5OY
37.significant audit areas 重点审计领域 WL$WWA08_
38.error 错误 ~;U!?
39.fraud舞弊 {Y\hr+A
40.modified or additional procedures 修改或追加审计程序 a@m>S$S
41.misappropriation of assets 侵占资产 ae
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42.transactions without substance 虚假交易 (
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43.unusual pressures 异常压力 %f,
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44.the suspected noncompliance 涉嫌存在违法行为 +mAMCM2N
45.materialiy 重要性 [S$)^>0
46.exceed the materiality level 超过重要性水平 (4b&}46
47.approach the materiality level 接近重要性水平 '!En,*'IS
48.an acceptably low level 可接受水平 m>UJ
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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 +IJpqFH
50.misstatements or omissions 错报或漏报 '3|OgV
51.aggregate 总计 /$ L;m
52.subsequent events 期后事项 J$'T2@H#
53.adjust the financial statements 调整财务报表 U:8^>_
54.perform additional audit procedures 实施追加的审计程序 8/=[mYn`-
55.audit risk 审计风险 ^3*gf}
56.detection risk 检查风险 rytizbc
57.inappropriate audit opinion 不适当的审计意见 6
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58.material misstatement 重大的错报 eW\_9E)cY
59.tolerable misstatement 可容忍错报 (-"A5(X:/
60.the acceptable level of detection risk 可接受的检查风险 KF7
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61.assessed level of material misstatement risk 重大错报风险的评估水平 -?@$`{-K
62.simall business 小规模企业 >%d]"]
63.accounting system 会计系统 =m-_0xo
64.test of control 控制测试 gR1X@j$_
65.walk-through test 穿行测试 9E
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66.communication 沟通 OE:t!66
67.flow chart 流程图 zSkM8LM2
68.reperformance of internal control 重新执行 $aGK8%.O
69.audit evidence 审计证据 ]kKf4SJZFU
70.substantive procedures 实质性程序 fpoH7Jd V
71.assertions 认定 {)F-US
72.esistence 存在 6x -PGq
73.occurrence 发生 y@hdN=-
74.completeness 完整性 b6]M}ixK
75.rights and obligations 权利和义务 TTqOAo[-Z
76.valuation and allocation 计价和分摊 yv'mV=BMJ!
77.cutoff 截止 vtr:{
78.accuracy 准确性 f1\x>W4z~\
79.classification 分类 q^12Rj;H
80.inspection 检查 e {c.4'q
81.supervision of counting 监盘 s$Roe(J
82.observation 观察 b^A&K@[W#,
83.confirmation 函证 hvpn=0@M
84.computation 计算 WqTW@-}I D
85.analytical procedures 分析程序 xD_jfAH'
86.vouch 核对 "~FXmKcX
87.trace 追查 /$q;-/DnTZ
88.audit sampling 审计抽样 crvWAsm
89.error 误差 s/
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90.expected error 预期误差 vtvr{Uqo@
91.population 总体 (EohxLl !p
92.sampling risk 抽样风险 s]B^Sz=
93.non- sampling risk 非抽样风险 2$3BluK
94.sampling unit 抽样单位 Y}|78|q*
95.statistical sampling 统计抽样 S
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96.tolerable error 可容忍误差 <{cPa\
97.the risk of under reliance 信赖不足风险 h`n>6I
98.the risk of over reliance 信赖过度风险 KY_qK)H
99.the risk of incorrect rejection 误拒风险 _q8s 7H
100. the risk of incorrect acceptance 误受风险 Y,)9{T
101.working trial balance 试算平衡表 ^
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102.index and cross-referencing 索引和交叉索引 Ye )(9
103.cash receipt 现金收入 8#oF7eE
104.cash disbursement 现金支出 V-X n&s
105.bank statement 银行对账单 sRoZvp5
106.bank reconciliation 银行存款余额调节表 k$+
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107.balance sheet date 资产负债表日 6J=~ *&
108.net realizable value 可变现净值 *X<De
109.storeroom 仓库 =%RDT9T.
110.sale invoice 销售发票 W]y$6P
111.price list 价目表 gi"v${R
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 (@&|
114.purchase requisition 请购单 Q"Bgr&RJ
115.receiving report 验收报告 B:^U~s R
116.gross margin 毛利 6
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117.manufacturing overhead 制造费用 +_`F@^R_
118.material requisition 领料单 oxad}Y
119.inventory-taking 存货盘点 ~" $9auQtC
120.bond certificate 债券 -''vxt?7H&
121.stock certificate 股票 -7+Fb^"L
122.audit report 审计报告 esLY1c%"/
123.entity 被审计单位 W C`1;(#G
124.addressee of the audit report 审计报告的收件人 bUqO.FZ[
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 3^`bf=R
127.disclaimer of opinion 无法表示意见 zZE?G:isR
128.adverse opinion 否定意见 c=|
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129 Auditors‘Report审计报告 +osY
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130 internal audit内部审计 I
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131 public sector audit政府审计
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账项基础审计accounting number-based audit a~{Stv
风险导向审计方法risk-oriented audit approach IGI2).$[