1.audit 审计 A$\/D2S7!
2.attestation 79
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鉴证 ey<z#Q5+
3.credibility _E0yzkS
可信赖程度 oWDn_GnG`h
4.audit of financial statements 财务报表审计 -;
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5.agreed-upon procedures 执行商定程序 nWf8r8
6.high levels of assurance 高水平保证 1p/_U?H:|
7.compilation 编制 ,Bx0
8.reliability 可靠性 XH
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9.relevance 相关性 &432/=QSm0
10.professional skepticism 职业谨慎 %F-yFN"
11.objectivity 客观性 -c0*
12. professional competence 专业胜任能力 *fy aAv
13.Senior/CPA-in-charge 项目经理 6PWw^Cd
14.audit engagement letter 业务约定书 Mz)
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15.recurring audit 连续审计 WqCER^~'>
16.the client 委托人 (yT&&_zY4
17.change CPA 更换注册会计师 \G/ZA) t
18.the existing CPA 现任注册会计师 #QOb[9(Tu(
19.the successor CPA 后任注册会计师 h^
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20.the preceding CPA前任注册会计师 8ce'G"
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21.issue the audit report 出具审计报告 \Yv44*I`
22.expert 专家 1v|0&{lB
23.the board of directors 董事会 R5},E
24.knowledge of the entity‘ s business 了解被审计单位情况 t >64^nS
25.assess material misstatement risks评估重大错报风险 \\oa[nvL~
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =b6G' O[
27.a general knowledge of ————- 初步了解―――的情况 WwKpZ67$R
28.a more knowledge of—————— 进一步了解的情况 1]8Hpd
29.the prior year‘s working papers 以前年度工作底稿 TEK#AR
30.minutes of meeting 会议纪要 b?M. 0{"H
31.business risks 经营风险 YD~(l-?"
32.appropriateness 适当性 pNQ@aJ
33.accounting estimate 会计估计 7D8 pb0`;J
34.management representations 管理层声明 CX{M@x3m
35.going concern assumption 持续经营假设 L&5zr_
36.audit plan 审计计划 ^6CPC@B1
37.significant audit areas 重点审计领域 }U%E-:
38.error 错误 .o<9[d"
39.fraud舞弊 $['`H)z
40.modified or additional procedures 修改或追加审计程序 54s90
41.misappropriation of assets 侵占资产 s9u7z
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42.transactions without substance 虚假交易 0@&;JMh6<
43.unusual pressures 异常压力 #7J3,EV
44.the suspected noncompliance 涉嫌存在违法行为 3Dh{#"88
45.materialiy 重要性 dleLX%P
46.exceed the materiality level 超过重要性水平 ^zG!Z:E
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 ,>pv>)u{
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 !0X"^VB
50.misstatements or omissions 错报或漏报 !83 N#Y_Mz
51.aggregate 总计 etb#/L
52.subsequent events 期后事项 z`dnS]q9
53.adjust the financial statements 调整财务报表 nu16L$]
54.perform additional audit procedures 实施追加的审计程序 8
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55.audit risk 审计风险 TPZ^hL>ao
56.detection risk 检查风险 <V8=*n"mR
57.inappropriate audit opinion 不适当的审计意见 m&_!*3BAG
58.material misstatement 重大的错报 Zc9S[ivq
59.tolerable misstatement 可容忍错报 4J[csU
60.the acceptable level of detection risk 可接受的检查风险 IPY[x
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61.assessed level of material misstatement risk 重大错报风险的评估水平 3/s
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62.simall business 小规模企业 ?/Aql_?3
63.accounting system 会计系统 2m&
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64.test of control 控制测试 p|)j{nc
65.walk-through test 穿行测试 {]y!2r
66.communication 沟通 LA,G>#?H
67.flow chart 流程图 ^g+M=jq _
68.reperformance of internal control 重新执行 cyI:dvg
69.audit evidence 审计证据 8PRB_ny
70.substantive procedures 实质性程序 Y$ZDJNz
71.assertions 认定 .m%ygoO
72.esistence 存在 A1jA$
73.occurrence 发生 {\k:?w4
74.completeness 完整性 Q(hAV
75.rights and obligations 权利和义务 61z^(F$@
76.valuation and allocation 计价和分摊 z&|sks7
77.cutoff 截止 <+`}
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78.accuracy 准确性 MWn[]'TpH
79.classification 分类 "Z
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80.inspection 检查 `9G1Bd8k
81.supervision of counting 监盘 =XUt?5
82.observation 观察 pA5X<)~
83.confirmation 函证 yjChnp
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84.computation 计算 UO>S2
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85.analytical procedures 分析程序 `?(9Bl
86.vouch 核对 xC$CRzAe5p
87.trace 追查 {/qq*0wa
88.audit sampling 审计抽样 m
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89.error 误差 _8?r!D#P;s
90.expected error 预期误差 -s6;IoG/
91.population 总体 $Mqw)X&q
92.sampling risk 抽样风险 &?SU3@3|
93.non- sampling risk 非抽样风险 5'"9)#Ve
94.sampling unit 抽样单位 ^Pc&`1Ap
95.statistical sampling 统计抽样 !*B1Eo--cN
96.tolerable error 可容忍误差 `S/;S<';
97.the risk of under reliance 信赖不足风险 gG46hO-M%x
98.the risk of over reliance 信赖过度风险 |H-zm&h>'
99.the risk of incorrect rejection 误拒风险 (w,
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100. the risk of incorrect acceptance 误受风险 AkV8}>G?#A
101.working trial balance 试算平衡表 H?'t>JX
102.index and cross-referencing 索引和交叉索引 \;Q:a
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103.cash receipt 现金收入 d-$/C| J
104.cash disbursement 现金支出 0$q)uip
105.bank statement 银行对账单 ^WIGd"^
106.bank reconciliation 银行存款余额调节表 !\1Pu|
107.balance sheet date 资产负债表日 ?(j:F2dU~
108.net realizable value 可变现净值 G(7WUMjl
109.storeroom 仓库 G
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110.sale invoice 销售发票 J]4U
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111.price list 价目表 ns !Mqcm
112.positive confirmation request 积极式询证函 kT4Tb%7KM
113.negative confirmation request 消极式询证函 lhx]r}@'MC
114.purchase requisition 请购单 3R$*G8v
115.receiving report 验收报告 x-=qlg&EI
116.gross margin 毛利 mA']*)L1
117.manufacturing overhead 制造费用 [5Pin>]z
118.material requisition 领料单 U_C1GT-|
119.inventory-taking 存货盘点 *`wgqin
120.bond certificate 债券 [NIaWI,>
121.stock certificate 股票 7
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122.audit report 审计报告 JG!
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123.entity 被审计单位 #x5?RHX56
124.addressee of the audit report 审计报告的收件人 qCgoB 0
125.unqualified opinion 无保留意见 .Zv uhOn^
126.qualified opinion 保留意见 f^k H[C
127.disclaimer of opinion 无法表示意见 $/;;}|hqi
128.adverse opinion 否定意见 {Zy)p%j8
129 Auditors‘Report审计报告 Mi&jl_&
130 internal audit内部审计 )*n2,n
131 public sector audit政府审计 _+2Jc}Yf
账项基础审计accounting number-based audit q`^T7
风险导向审计方法risk-oriented audit approach ; )J\k2