1.audit 审计 a.'*G6~Qgw
2.attestation mOSv9w#,
鉴证 dx]>(e@(t{
3.credibility ^8tEach
可信赖程度 )"LJ
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4.audit of financial statements 财务报表审计 l:%
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5.agreed-upon procedures 执行商定程序 PH"%kCI:
6.high levels of assurance 高水平保证 zi:BF60]=
7.compilation 编制 0V]s:S
8.reliability 可靠性 zT/\Cj68
9.relevance 相关性 wBzC5T%,
10.professional skepticism 职业谨慎 -M2yw
11.objectivity 客观性 4 :=]<sc,
12. professional competence 专业胜任能力 Y7nvHU|+o
13.Senior/CPA-in-charge 项目经理 B *vM0
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 h![#;>(
16.the client 委托人 Jwp7gYZ
17.change CPA 更换注册会计师 Qd6F H2Pl
18.the existing CPA 现任注册会计师 *VeRVaBl
19.the successor CPA 后任注册会计师 4YHY7J
20.the preceding CPA前任注册会计师 z2c6T.1M
21.issue the audit report 出具审计报告 H"KCK6
22.expert 专家 ;=@0'xPEa-
23.the board of directors 董事会 b[yiq$K/
24.knowledge of the entity‘ s business 了解被审计单位情况 BHw, 4#F1;
25.assess material misstatement risks评估重大错报风险 *H122njH+T
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 hcc/=_hA
27.a general knowledge of ————- 初步了解―――的情况 :EH=_"
28.a more knowledge of—————— 进一步了解的情况 "ta x?
29.the prior year‘s working papers 以前年度工作底稿 fh{`Mz,o
30.minutes of meeting 会议纪要 Ie^l~Gb
31.business risks 经营风险 :LTN!jj
32.appropriateness 适当性 q=G+Tocv
33.accounting estimate 会计估计 8f7>?BUS,
34.management representations 管理层声明 kLY
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35.going concern assumption 持续经营假设 z=FZiH
36.audit plan 审计计划 /> Nt[o[r
37.significant audit areas 重点审计领域 6#yUc_5 \
38.error 错误 .o8t+X'G
39.fraud舞弊 KgG4*<
40.modified or additional procedures 修改或追加审计程序 V:2
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41.misappropriation of assets 侵占资产 Ug`
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42.transactions without substance 虚假交易 Wf<LR3
43.unusual pressures 异常压力 I|J/F}@p
44.the suspected noncompliance 涉嫌存在违法行为 >MK98(F
45.materialiy 重要性 {U1m.30n
46.exceed the materiality level 超过重要性水平 HqTjl4ai
47.approach the materiality level 接近重要性水平 W`&hp6Jq
48.an acceptably low level 可接受水平 P&q7|ST%N
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 x :7IIvP
51.aggregate 总计 4sM.C9W
52.subsequent events 期后事项 h1
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53.adjust the financial statements 调整财务报表 E e]-qN*8
54.perform additional audit procedures 实施追加的审计程序 +O5hH8<&b
55.audit risk 审计风险 66 Tpi![
56.detection risk 检查风险 lLD12d
57.inappropriate audit opinion 不适当的审计意见 _rYkis^u
58.material misstatement 重大的错报 v}(WaO#S
59.tolerable misstatement 可容忍错报 Hefg[$m
60.the acceptable level of detection risk 可接受的检查风险 d\Zng!Z '
61.assessed level of material misstatement risk 重大错报风险的评估水平 +*^H#|!
62.simall business 小规模企业 MPk5^ua:
63.accounting system 会计系统 "mNq&$
64.test of control 控制测试 FN;^"H
65.walk-through test 穿行测试 T>GM%^h,7-
66.communication 沟通 4fzZ;2sl}
67.flow chart 流程图 T)})
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68.reperformance of internal control 重新执行 y==CTY@
69.audit evidence 审计证据 |)81Lz
70.substantive procedures 实质性程序 'RRE|L,
71.assertions 认定 L-\GHu~)
72.esistence 存在 +"6`q;p
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73.occurrence 发生 rbpSg7}Q
74.completeness 完整性 Z/K{A`
75.rights and obligations 权利和义务 d| {r5[&
76.valuation and allocation 计价和分摊 ]_f<kW\1*
77.cutoff 截止 +MLVbK
78.accuracy 准确性 Dxxm="FQZ
79.classification 分类 D0q":WvE
80.inspection 检查 bTu9;(
81.supervision of counting 监盘 :@)>r9N
82.observation 观察 y Wya&|D9
83.confirmation 函证 }{"fJ3] c^
84.computation 计算 A9JdU&
85.analytical procedures 分析程序 `@
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86.vouch 核对 Faf&U%]*`
87.trace 追查 Lk$B{2^n
88.audit sampling 审计抽样 %[yJ4WL
89.error 误差 x;')9/3
90.expected error 预期误差 PuO&wI]:
91.population 总体 <|\Lm20G]
92.sampling risk 抽样风险 $\! 7 {6a
93.non- sampling risk 非抽样风险 `p7=t)5k
94.sampling unit 抽样单位 `KQvJjA6
95.statistical sampling 统计抽样 x=jK:3BF
96.tolerable error 可容忍误差 ?rup/4|
97.the risk of under reliance 信赖不足风险 ##o#eZq:"
98.the risk of over reliance 信赖过度风险 H4JTGt1"
99.the risk of incorrect rejection 误拒风险 4{l,
100. the risk of incorrect acceptance 误受风险 h*Pc=/p
101.working trial balance 试算平衡表 ~= -RK$=
102.index and cross-referencing 索引和交叉索引 MxGW(p
103.cash receipt 现金收入 p"Z-6m~
104.cash disbursement 现金支出 j w9b)
105.bank statement 银行对账单 Y#3c }qb
106.bank reconciliation 银行存款余额调节表 ^BL"wk
107.balance sheet date 资产负债表日 lA-h`rl/
108.net realizable value 可变现净值 So
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109.storeroom 仓库 A= {UL
110.sale invoice 销售发票 ~WN:DXn
111.price list 价目表 d'I"jZ
112.positive confirmation request 积极式询证函 Qdp)cT
113.negative confirmation request 消极式询证函 $2el&I
114.purchase requisition 请购单 -Vhw^T1iV
115.receiving report 验收报告 ))i }7chc
116.gross margin 毛利 GDy9qUV
117.manufacturing overhead 制造费用 TBrPf-Xr
118.material requisition 领料单 )];K .zP
119.inventory-taking 存货盘点 evJ.<{M
120.bond certificate 债券 Zsh9>]ML
121.stock certificate 股票 I)W`sBL
122.audit report 审计报告 (Clkv
123.entity 被审计单位 ,'iE;o{Tu
124.addressee of the audit report 审计报告的收件人 T"}vAG( .O
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 )tnh4WMh}
127.disclaimer of opinion 无法表示意见 ~| 6[j<ziL
128.adverse opinion 否定意见 ff1c/c/
129 Auditors‘Report审计报告 D#/Bx[
130 internal audit内部审计 UOmY-\ &c
131 public sector audit政府审计 !7&5` q7
账项基础审计accounting number-based audit H]jhAf<h
风险导向审计方法risk-oriented audit approach E=w1=,/y