1.audit 审计 Oe@w$?
2.attestation 6]<yR>
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鉴证 2h*aWBLk
3.credibility 9IG<9uj
可信赖程度 h;r^9g
4.audit of financial statements 财务报表审计 US9aW)8
5.agreed-upon procedures 执行商定程序 *& );-r`.
6.high levels of assurance 高水平保证 VbJE zl
7.compilation 编制 <_eEpG}9
8.reliability 可靠性 0k?]~f
9.relevance 相关性 [k
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10.professional skepticism 职业谨慎 <'sm($.2
11.objectivity 客观性 >Jn` RsuV
12. professional competence 专业胜任能力 <
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13.Senior/CPA-in-charge 项目经理 tq'hiS(b
14.audit engagement letter 业务约定书 []
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15.recurring audit 连续审计 tCR~z1
16.the client 委托人 r]D>p&4
17.change CPA 更换注册会计师 4,X CbcC
18.the existing CPA 现任注册会计师 w?nSQBz$
19.the successor CPA 后任注册会计师 X_D-K F
20.the preceding CPA前任注册会计师 u6l)s0Q
21.issue the audit report 出具审计报告 nC??exc
22.expert 专家 55<!H-zt
23.the board of directors 董事会 CA&VnO{r
24.knowledge of the entity‘ s business 了解被审计单位情况 '4u/
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25.assess material misstatement risks评估重大错报风险 MzKl=G
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 4o@:+T:1
27.a general knowledge of ————- 初步了解―――的情况 Lp|n)29+du
28.a more knowledge of—————— 进一步了解的情况 c>/7E-T
29.the prior year‘s working papers 以前年度工作底稿 saQ
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30.minutes of meeting 会议纪要 E
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31.business risks 经营风险 8
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32.appropriateness 适当性 ?^7X2 u$nm
33.accounting estimate 会计估计 N z=P1&G'
34.management representations 管理层声明 B]gyj
35.going concern assumption 持续经营假设 ]qq2VO<b
36.audit plan 审计计划 UMD\n<+cG,
37.significant audit areas 重点审计领域 gPd,
38.error 错误 ,`a8@
39.fraud舞弊 e F}KOOfC
40.modified or additional procedures 修改或追加审计程序 t&5 Ne ?
41.misappropriation of assets 侵占资产 >zfx2wh\a
42.transactions without substance 虚假交易 N;!!*3a9=
43.unusual pressures 异常压力 j8^#698X
44.the suspected noncompliance 涉嫌存在违法行为 u`(yT<>H
45.materialiy 重要性 mO TA
46.exceed the materiality level 超过重要性水平 j!k$SDA-
47.approach the materiality level 接近重要性水平 /FPO'} 6i
48.an acceptably low level 可接受水平 7u:kR;wk
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 l
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50.misstatements or omissions 错报或漏报 xc`O\z_)
51.aggregate 总计 +tg${3ti_
52.subsequent events 期后事项 w6mYLK%
53.adjust the financial statements 调整财务报表 ]{+Y!tD
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 r_tt~|s,>
56.detection risk 检查风险 aAn p7\7
57.inappropriate audit opinion 不适当的审计意见 YG0b*QBY~
58.material misstatement 重大的错报 D88IU9V&n
59.tolerable misstatement 可容忍错报 i$6a0'@U
60.the acceptable level of detection risk 可接受的检查风险 7z/O#Fbs
61.assessed level of material misstatement risk 重大错报风险的评估水平 D97 vfC
62.simall business 小规模企业 " L,9.b
63.accounting system 会计系统 l)jP!k
64.test of control 控制测试 >T0`( #Lm
65.walk-through test 穿行测试 [4dX[
66.communication 沟通 N$:-q'hX
67.flow chart 流程图 Vl<7>
68.reperformance of internal control 重新执行 =
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69.audit evidence 审计证据 {'{9B
70.substantive procedures 实质性程序 '`W6U]7>
71.assertions 认定 RVs=s}|>*
72.esistence 存在 q3K}2g
73.occurrence 发生 >+!Ef
74.completeness 完整性 Q~' \oWz
75.rights and obligations 权利和义务 M&9urOa`
76.valuation and allocation 计价和分摊 N
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77.cutoff 截止 "K+EZ%~<
78.accuracy 准确性 `@0AGSzUv
79.classification 分类 QJjk#*?,|
80.inspection 检查 ,\RR@~u'
81.supervision of counting 监盘 ~>~qA0m"m
82.observation 观察 em- <V5fb
83.confirmation 函证 $2}%3{<j
84.computation 计算 4)'U!jSb
85.analytical procedures 分析程序 R)isWw4
86.vouch 核对 vO/ 3bu}
87.trace 追查 p_EM/jI,
88.audit sampling 审计抽样 M&Ln'BC
89.error 误差 !3DY#
90.expected error 预期误差 H(M{hfa|
91.population 总体 j}(m$j'
92.sampling risk 抽样风险 WlGT&m&2
93.non- sampling risk 非抽样风险 Y"m(hs$
94.sampling unit 抽样单位 )_4(
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95.statistical sampling 统计抽样 PqF&[
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96.tolerable error 可容忍误差 ! gfd!R
97.the risk of under reliance 信赖不足风险 DpT$19Q+
98.the risk of over reliance 信赖过度风险 ),xD5~_=q
99.the risk of incorrect rejection 误拒风险 E2>+V{TF
100. the risk of incorrect acceptance 误受风险 WA:r 4V
101.working trial balance 试算平衡表 n:k4t
102.index and cross-referencing 索引和交叉索引 ?Drq!?3PDc
103.cash receipt 现金收入 p7r/`_'|
104.cash disbursement 现金支出 '4Qsl~[Eh
105.bank statement 银行对账单 M#m;jJqON
106.bank reconciliation 银行存款余额调节表 |z:4T%ES
107.balance sheet date 资产负债表日 >&7^yXS
108.net realizable value 可变现净值 gA@Zx%0j
109.storeroom 仓库 g+<[1;[-
110.sale invoice 销售发票 =1,1}OucP
111.price list 价目表 Sw5-^2x0'
112.positive confirmation request 积极式询证函 ?k;htJcGv
113.negative confirmation request 消极式询证函 HTvUt*U1
114.purchase requisition 请购单 +PKsiUJ|
115.receiving report 验收报告 >V]9<*c
116.gross margin 毛利 8gt&*;'}*D
117.manufacturing overhead 制造费用 *0Fz." v
118.material requisition 领料单 3Z&!zSK^
119.inventory-taking 存货盘点 DGS,iRLnA
120.bond certificate 债券 ReA-.j_2@
121.stock certificate 股票 HSAr6h
122.audit report 审计报告 %:;g|PC
123.entity 被审计单位 6qT-
124.addressee of the audit report 审计报告的收件人 v+SdjFAY
125.unqualified opinion 无保留意见 &`tAQN*Z
126.qualified opinion 保留意见 <c!gg7@pm
127.disclaimer of opinion 无法表示意见 2' ^7G@%
128.adverse opinion 否定意见 ;/JXn
129 Auditors‘Report审计报告 kOq8zYU|
130 internal audit内部审计 #Q*V9kvU/H
131 public sector audit政府审计 UF*R1{
账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach n&?)gKL0g