1.audit 审计 E&AR=y
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2.attestation L K$hV"SYb
鉴证 sh
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3.credibility Y,r2m nq
可信赖程度 j--#vEW
4.audit of financial statements 财务报表审计 Bf.RYLsh6
5.agreed-upon procedures 执行商定程序 ]
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6.high levels of assurance 高水平保证 V^D#i(5
7.compilation 编制 rkrt.B
8.reliability 可靠性 9v A`\\9
9.relevance 相关性 PC5FfX
10.professional skepticism 职业谨慎
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11.objectivity 客观性 m[XN,IE#u
12. professional competence 专业胜任能力 a &j?"o
13.Senior/CPA-in-charge 项目经理 B^Q#@[T
14.audit engagement letter 业务约定书 3`y:W9!u
15.recurring audit 连续审计 0J"3RTt
16.the client 委托人 hV%l}6yS&
17.change CPA 更换注册会计师 {rDZKy^f
18.the existing CPA 现任注册会计师 8~bPoWP
19.the successor CPA 后任注册会计师 d>}%A
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20.the preceding CPA前任注册会计师 VI4d/2e
21.issue the audit report 出具审计报告 w>e
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22.expert 专家 !
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23.the board of directors 董事会 >_".
24.knowledge of the entity‘ s business 了解被审计单位情况 0qv)'[O
25.assess material misstatement risks评估重大错报风险 !
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Z'~5L_.]Ai
27.a general knowledge of ————- 初步了解―――的情况 |cacMgly
28.a more knowledge of—————— 进一步了解的情况 [
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29.the prior year‘s working papers 以前年度工作底稿 fHiCuF
30.minutes of meeting 会议纪要 a]*^uEs
31.business risks 经营风险 *w;f\zW
32.appropriateness 适当性 ?{n#j,v!
33.accounting estimate 会计估计 XpGom;z^c
34.management representations 管理层声明 7hc(]8eP
35.going concern assumption 持续经营假设 LLMkv!%D
36.audit plan 审计计划 *e R$
37.significant audit areas 重点审计领域 >3JOQ;:d8
38.error 错误 Q'N<jX[
39.fraud舞弊 ` mi!"pm w
40.modified or additional procedures 修改或追加审计程序 *VpQ("
41.misappropriation of assets 侵占资产 otOl7XF
42.transactions without substance 虚假交易 AxeWj%w@
43.unusual pressures 异常压力 T'X Rl@
44.the suspected noncompliance 涉嫌存在违法行为 $t]DxMd
45.materialiy 重要性 ;pNfdII(
46.exceed the materiality level 超过重要性水平 <:p&P
47.approach the materiality level 接近重要性水平 gm8H)y,
48.an acceptably low level 可接受水平 :p{iBDA
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 &sW/r::,
50.misstatements or omissions 错报或漏报 nD_g84us
51.aggregate 总计 ;RrfE8mGj
52.subsequent events 期后事项 t :_7O7
53.adjust the financial statements 调整财务报表 O;XF'r_
54.perform additional audit procedures 实施追加的审计程序 I|.B-$gH
55.audit risk 审计风险 |^=`ln!
56.detection risk 检查风险 j6\{j#q
57.inappropriate audit opinion 不适当的审计意见 =\3*;59\
58.material misstatement 重大的错报 iJ\#su
59.tolerable misstatement 可容忍错报 R'{V&H^Z
60.the acceptable level of detection risk 可接受的检查风险 0YS*=J"7z
61.assessed level of material misstatement risk 重大错报风险的评估水平 YC$pT
62.simall business 小规模企业 @cx!m
63.accounting system 会计系统 rScmUt
64.test of control 控制测试 oyHjd
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65.walk-through test 穿行测试 &,\S<B2.
66.communication 沟通 h1BdASn_
67.flow chart 流程图 }>j$Wr_h
68.reperformance of internal control 重新执行 8E" .y$AW
69.audit evidence 审计证据 l6O2B/2j
70.substantive procedures 实质性程序 :{sX8U%
71.assertions 认定 !v
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72.esistence 存在 .{Xi&[jw
73.occurrence 发生 Z/0M9 Q%
74.completeness 完整性 a+X X?uN{
75.rights and obligations 权利和义务 (YR1ML3N
76.valuation and allocation 计价和分摊 wC[J=:]tA5
77.cutoff 截止 &1I0i[R
78.accuracy 准确性 N=wB1gJ
79.classification 分类 {{O1
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80.inspection 检查 NZl0sX.:
81.supervision of counting 监盘 6S<pWR~
82.observation 观察 "];19]x6q
83.confirmation 函证 ,e;(\t:
84.computation 计算 JeO(sj$e
85.analytical procedures 分析程序 ''V:+@Toh
86.vouch 核对 9;@6iv
87.trace 追查 Fv3fad@x
88.audit sampling 审计抽样 Di&tm1R1
89.error 误差 |ey6Czm
90.expected error 预期误差 j3FDGDrg
91.population 总体 SDot0`s>
92.sampling risk 抽样风险 # wG}T
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93.non- sampling risk 非抽样风险 p1Els/|
94.sampling unit 抽样单位 fQv^=DI#
95.statistical sampling 统计抽样 [1E u6X6
96.tolerable error 可容忍误差 SnVnC09y
97.the risk of under reliance 信赖不足风险 [1s B
98.the risk of over reliance 信赖过度风险 z-
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99.the risk of incorrect rejection 误拒风险 < B'BlqTS
100. the risk of incorrect acceptance 误受风险 GI/g@RV
101.working trial balance 试算平衡表 ?&N
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102.index and cross-referencing 索引和交叉索引 8&3G|m1-2
103.cash receipt 现金收入 1X=}
104.cash disbursement 现金支出 v67o>`<$
105.bank statement 银行对账单 nzU@}/A/
106.bank reconciliation 银行存款余额调节表 3.8d"
107.balance sheet date 资产负债表日 WT1ch0~2
108.net realizable value 可变现净值 fSSDOH!
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109.storeroom 仓库 #wt#-U;
110.sale invoice 销售发票 <Q%\pAP}b
111.price list 价目表 Q|;8\
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112.positive confirmation request 积极式询证函 dfk=%lZYd9
113.negative confirmation request 消极式询证函 ]A'E61t<n
114.purchase requisition 请购单 Wz9 }glr
115.receiving report 验收报告 b,s T[!X[
116.gross margin 毛利 f 1]1ZOb
117.manufacturing overhead 制造费用 kMK-
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118.material requisition 领料单 @c5TSHSL.
119.inventory-taking 存货盘点 'H97D-86/
120.bond certificate 债券 wVp
121.stock certificate 股票 @dw0oRF
122.audit report 审计报告 p6|0JBm
123.entity 被审计单位 D;m>9{=
124.addressee of the audit report 审计报告的收件人 zU]95I
125.unqualified opinion 无保留意见 ,zO!`|I
126.qualified opinion 保留意见 b1_HDC(
127.disclaimer of opinion 无法表示意见 dZ_Hj X7
128.adverse opinion 否定意见 4R.rSsAH
129 Auditors‘Report审计报告 NKh 8'=S
130 internal audit内部审计 .
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131 public sector audit政府审计 G9d@vu
账项基础审计accounting number-based audit 81`-xVd
风险导向审计方法risk-oriented audit approach H:2#/1Oz>