1.audit 审计 gU9{~-9}
2.attestation 0r]n
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鉴证 g
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3.credibility sE9FT#iE
可信赖程度 vG&
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4.audit of financial statements 财务报表审计 W<Uu.Y{sG
5.agreed-upon procedures 执行商定程序 FR(W.5[
6.high levels of assurance 高水平保证 > =>/~dIb
7.compilation 编制 a(Y'C`x
8.reliability 可靠性 61\u{@o$
9.relevance 相关性
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10.professional skepticism 职业谨慎 4"@<bKx
11.objectivity 客观性 ;D5>iek5
12. professional competence 专业胜任能力 \lL[08G
13.Senior/CPA-in-charge 项目经理 95 ;{ms[
14.audit engagement letter 业务约定书 a|ft l&uk
15.recurring audit 连续审计 ` ]|X_!J-
16.the client 委托人 77e*9/6@
17.change CPA 更换注册会计师 , ,3lH-C
18.the existing CPA 现任注册会计师 wNONh`b
19.the successor CPA 后任注册会计师 8(3(kZx S
20.the preceding CPA前任注册会计师 &K[*vyD
21.issue the audit report 出具审计报告 2:+8]b 3i
22.expert 专家 |@ mz@
23.the board of directors 董事会 npP C;KD
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 Tw~R-SiS`s
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 EZtU6kW"
27.a general knowledge of ————- 初步了解―――的情况 F<4rn
28.a more knowledge of—————— 进一步了解的情况 # @\3{;{R
29.the prior year‘s working papers 以前年度工作底稿 s"
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30.minutes of meeting 会议纪要 D?|D)"?qb
31.business risks 经营风险 GR,2^]<{
32.appropriateness 适当性 On C)f
33.accounting estimate 会计估计 !3Dq)ebBz
34.management representations 管理层声明 ;qx#]Z0 <
35.going concern assumption 持续经营假设 n}p G&&;q
36.audit plan 审计计划 >Wg=
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37.significant audit areas 重点审计领域 l,ny=Q$[1'
38.error 错误
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39.fraud舞弊 uLms0r\@!
40.modified or additional procedures 修改或追加审计程序 "tCI_
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41.misappropriation of assets 侵占资产 @uSO~.7
42.transactions without substance 虚假交易 D{9a'0J
43.unusual pressures 异常压力 s"L&y <?)
44.the suspected noncompliance 涉嫌存在违法行为 &lc@]y8
45.materialiy 重要性 !E70e$Th
46.exceed the materiality level 超过重要性水平 Q+CJd>B
47.approach the materiality level 接近重要性水平 GT>'|~e
48.an acceptably low level 可接受水平 J
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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 1=VyD<dNG6
50.misstatements or omissions 错报或漏报 QE]@xLz
51.aggregate 总计 6
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52.subsequent events 期后事项 W 4{ T<
53.adjust the financial statements 调整财务报表 ci,(]T+!
54.perform additional audit procedures 实施追加的审计程序 $KcAB0 B8
55.audit risk 审计风险 ?pL|eS7
56.detection risk 检查风险 q|5WHB
57.inappropriate audit opinion 不适当的审计意见 VO#rJ1J
58.material misstatement 重大的错报 SX3'|'-
59.tolerable misstatement 可容忍错报 Zy0M\-Mn
60.the acceptable level of detection risk 可接受的检查风险 2:LUB)&i
61.assessed level of material misstatement risk 重大错报风险的评估水平 Za.}bR6?Y
62.simall business 小规模企业 yoE-a
63.accounting system 会计系统 (6%T~|a
64.test of control 控制测试 LpH
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65.walk-through test 穿行测试 IRW0.'Dn
66.communication 沟通 <O
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67.flow chart 流程图 1eXMMZ/?
68.reperformance of internal control 重新执行 :kZ]Swi 5
69.audit evidence 审计证据 ^&
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70.substantive procedures 实质性程序 ]dycesc'
71.assertions 认定 y"?`MzcJ0
72.esistence 存在 MmJM
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73.occurrence 发生 .0Ud?v>=
74.completeness 完整性 ]4rmQAS7"
75.rights and obligations 权利和义务 bR`5g
76.valuation and allocation 计价和分摊 Vjs2Yenx
77.cutoff 截止 -e_fn&2,Y
78.accuracy 准确性 ^!['\
79.classification 分类
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80.inspection 检查 ,#a4P`q'iC
81.supervision of counting 监盘 z$<=8ox8e
82.observation 观察 ]36SF5<0r
83.confirmation 函证 LP3#f{U
84.computation 计算 H )X[%+
85.analytical procedures 分析程序 4vg,g(qi<
86.vouch 核对 aru2H6
87.trace 追查 j;$f[@0o
88.audit sampling 审计抽样 }0~$^J
89.error 误差 s'O%@/;J
90.expected error 预期误差 -J]?
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91.population 总体 W83d$4\d
92.sampling risk 抽样风险 a$
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93.non- sampling risk 非抽样风险 piIZ*@'
94.sampling unit 抽样单位 rpk8
95.statistical sampling 统计抽样 Z@Rqm:e
96.tolerable error 可容忍误差 Y58H.P
97.the risk of under reliance 信赖不足风险 SiNgV\('U
98.the risk of over reliance 信赖过度风险 GzEw~JAs
99.the risk of incorrect rejection 误拒风险 RqROl!6
100. the risk of incorrect acceptance 误受风险 5N9Cd[4
101.working trial balance 试算平衡表 b
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102.index and cross-referencing 索引和交叉索引 Ehy(;n)\
103.cash receipt 现金收入 /OKp(u;)z
104.cash disbursement 现金支出 Uahh|>s
105.bank statement 银行对账单 >A )Sl'
106.bank reconciliation 银行存款余额调节表 |\bNFnn(
107.balance sheet date 资产负债表日 P, x"![6
108.net realizable value 可变现净值 CW`^fI9H
109.storeroom 仓库 `=Mk6$%Cs
110.sale invoice 销售发票 cg )(L;
111.price list 价目表 n%r>W^2j
112.positive confirmation request 积极式询证函 DzC`yWstP
113.negative confirmation request 消极式询证函 ~'*23]j
114.purchase requisition 请购单 U& GPede
115.receiving report 验收报告 8hV]t'/;
116.gross margin 毛利 F,Y
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117.manufacturing overhead 制造费用 X8}r=
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118.material requisition 领料单 %<~Ewno T
119.inventory-taking 存货盘点 ?`TQ!m6y
120.bond certificate 债券 a,rXG
121.stock certificate 股票 :F d1k
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122.audit report 审计报告 QXI~Toddj
123.entity 被审计单位 J
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124.addressee of the audit report 审计报告的收件人 ,):aU
125.unqualified opinion 无保留意见 2NFk#_9e~
126.qualified opinion 保留意见 +s}!+I8P
127.disclaimer of opinion 无法表示意见 "]^U(m>f
128.adverse opinion 否定意见 Tw
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129 Auditors‘Report审计报告 hl[<o<`Q
130 internal audit内部审计 czw:xG!&
131 public sector audit政府审计 }[%F
账项基础审计accounting number-based audit xK8m\=#
风险导向审计方法risk-oriented audit approach Qfe u3AT