1.audit 审计 )n}]]^Sc
2.attestation _d[2_b1
鉴证 AqbT{,3yW
3.credibility vN,}aV2nq
可信赖程度 u1)TG"+0
4.audit of financial statements 财务报表审计 K>R;~
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5.agreed-upon procedures 执行商定程序 `}9 1S
6.high levels of assurance 高水平保证 w
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7.compilation 编制 K\KO5A
8.reliability 可靠性 O:,2OMB}B`
9.relevance 相关性 5G'&9{oB
10.professional skepticism 职业谨慎 p_5>?[TW:
11.objectivity 客观性 /;<e.
12. professional competence 专业胜任能力 %<wQ
13.Senior/CPA-in-charge 项目经理 y4/>Ol]
14.audit engagement letter 业务约定书 i_0,BVC
15.recurring audit 连续审计 9*=@/1
16.the client 委托人 7"n)/;la
17.change CPA 更换注册会计师 s3Krob`C5
18.the existing CPA 现任注册会计师 MJ>Qq[0
19.the successor CPA 后任注册会计师 u+z .J4w
20.the preceding CPA前任注册会计师 Nxbd~^j
21.issue the audit report 出具审计报告 a(}VA|l
22.expert 专家 N&I8nZ9
23.the board of directors 董事会 Y( 1L>4
24.knowledge of the entity‘ s business 了解被审计单位情况 B:3+',i1
25.assess material misstatement risks评估重大错报风险 l:zU_J6
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 ;.nP%jD
27.a general knowledge of ————- 初步了解―――的情况 P~Te+ -jX}
28.a more knowledge of—————— 进一步了解的情况 YQ 8j
29.the prior year‘s working papers 以前年度工作底稿 j8[`~pb
30.minutes of meeting 会议纪要 ]cF1c90%
31.business risks 经营风险 t+=1 2{9;f
32.appropriateness 适当性 _.d}lK3$2
33.accounting estimate 会计估计 Gd30Be2gd
34.management representations 管理层声明 ><;l:RGK|
35.going concern assumption 持续经营假设 cg(QjH"
36.audit plan 审计计划 +CnyK(V
37.significant audit areas 重点审计领域 <qbZG}u
38.error 错误 8!u/
39.fraud舞弊 E8T"{
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40.modified or additional procedures 修改或追加审计程序 ,+ns
{ppn
41.misappropriation of assets 侵占资产 gd
oJ4b
42.transactions without substance 虚假交易 Y!++CMzU
43.unusual pressures 异常压力 !lQ#sL`
44.the suspected noncompliance 涉嫌存在违法行为 ?ID* /u|X
45.materialiy 重要性 IF&g.R
46.exceed the materiality level 超过重要性水平 Sni&?tcY
47.approach the materiality level 接近重要性水平 \6`v.B&v
48.an acceptably low level 可接受水平 S2J#b"Y
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 do:QH.q8)
50.misstatements or omissions 错报或漏报 T&9`?QD
51.aggregate 总计 ps"/}u l
52.subsequent events 期后事项 O"
%Hprx
53.adjust the financial statements 调整财务报表 +(;8@"u
54.perform additional audit procedures 实施追加的审计程序 k~0#'I9
55.audit risk 审计风险
cT/3yf
56.detection risk 检查风险 H|PrsGW
57.inappropriate audit opinion 不适当的审计意见 *'Z-OY<V
58.material misstatement 重大的错报 lZ}izl
59.tolerable misstatement 可容忍错报 VDB$"T9#
60.the acceptable level of detection risk 可接受的检查风险 OOCQsoN
61.assessed level of material misstatement risk 重大错报风险的评估水平 n_<mPU
62.simall business 小规模企业 r#LnDseW
63.accounting system 会计系统 iKg75%;t
64.test of control 控制测试 _ymJ~MK
65.walk-through test 穿行测试 NNwc!x)*
66.communication 沟通 60`+9(^
67.flow chart 流程图 n`P`yb\f$
68.reperformance of internal control 重新执行 &(gm4bTg
69.audit evidence 审计证据 n4^*h4J7
70.substantive procedures 实质性程序 pPoH5CzcK
71.assertions 认定 0r1g$
mKb
72.esistence 存在 a*V9_Px$&
73.occurrence 发生 p?Z(rCp
74.completeness 完整性 /
>%L[RJ4
75.rights and obligations 权利和义务 Q`N18I3
76.valuation and allocation 计价和分摊 !]yQ1@)*'
77.cutoff 截止 f:xUPH?+
78.accuracy 准确性 ?~!tM}X0:3
79.classification 分类 ?RDO] I>
80.inspection 检查 xFOBF")
81.supervision of counting 监盘 :JR<SFjm
82.observation 观察 u2 7S%2P
83.confirmation 函证 9J?W '8s5
84.computation 计算 |H:<:*=6c
85.analytical procedures 分析程序 M^uU4My
86.vouch 核对 N3ZiGD
87.trace 追查 SWT:frki`
88.audit sampling 审计抽样 )i @1XH"D
89.error 误差 ?!H)zz6y
90.expected error 预期误差 d]MGN^%o
91.population 总体 #'C/Gya
92.sampling risk 抽样风险 e[
}],W
93.non- sampling risk 非抽样风险 m*gj|1k
94.sampling unit 抽样单位 u^l*5F%DK
95.statistical sampling 统计抽样 P])L8zK
96.tolerable error 可容忍误差 )i0 $j)R
97.the risk of under reliance 信赖不足风险 lj*8mS/;h
98.the risk of over reliance 信赖过度风险 }%+qP+O\
99.the risk of incorrect rejection 误拒风险 WV2~(/hX&
100. the risk of incorrect acceptance 误受风险 r
sLc&2F
101.working trial balance 试算平衡表 AeaPK
102.index and cross-referencing 索引和交叉索引 PRwu
103.cash receipt 现金收入 dnwdFsf
104.cash disbursement 现金支出 OTE<x"=h
105.bank statement 银行对账单 ) \4
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106.bank reconciliation 银行存款余额调节表 2A>C+Y[7\
107.balance sheet date 资产负债表日 JR)/c6j
108.net realizable value 可变现净值 7
5|pp
109.storeroom 仓库 EI\
v
110.sale invoice 销售发票 XIRR Al(,
111.price list 价目表 2 h<U
112.positive confirmation request 积极式询证函 [
fxuUmU
113.negative confirmation request 消极式询证函 $3 4j6;oN
114.purchase requisition 请购单 oIR.|=Hk{
115.receiving report 验收报告 ]26mB
116.gross margin 毛利 yb?{LL-uy
117.manufacturing overhead 制造费用
/W`$yM3
118.material requisition 领料单 sMm/4AY]
119.inventory-taking 存货盘点 \vVSh
120.bond certificate 债券 MRs,l'
121.stock certificate 股票 74_xR
122.audit report 审计报告 ~
:EW>Fq%i
123.entity 被审计单位 O3Uh+gKQ
124.addressee of the audit report 审计报告的收件人 qg4fR' i
125.unqualified opinion 无保留意见 YjLe(+WQ
126.qualified opinion 保留意见 U CRAw3=
127.disclaimer of opinion 无法表示意见 -`Q}tg>cT
128.adverse opinion 否定意见 l{5O5%\,
129 Auditors‘Report审计报告 Gs_qO)~xo
130 internal audit内部审计 sa9fK Z'q
131 public sector audit政府审计 ej52AK7
账项基础审计accounting number-based audit j{;|g%5t
风险导向审计方法risk-oriented audit approach qo_]ZKL44