1.audit 审计 e
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2.attestation $+'bRUo
鉴证 m 0jm$>:Z
3.credibility %3SBs*?
可信赖程度 V%|CCrR
4.audit of financial statements 财务报表审计 _T\/kJ)Q\
5.agreed-upon procedures 执行商定程序 `3wzOMgJ
6.high levels of assurance 高水平保证 pk>p|q
7.compilation 编制 }253Q!f
8.reliability 可靠性 ~%gO +qD
9.relevance 相关性 x{'3eJ^8
10.professional skepticism 职业谨慎 [B0]%!hFw
11.objectivity 客观性 yLFZo"r
12. professional competence 专业胜任能力 Nj5V" c
13.Senior/CPA-in-charge 项目经理 p-CBsm5P
14.audit engagement letter 业务约定书 S{uKm1a
15.recurring audit 连续审计 4k7
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16.the client 委托人 E8gbm&x*
17.change CPA 更换注册会计师 ^k#.;Q#4
18.the existing CPA 现任注册会计师 H0dHW;U<1
19.the successor CPA 后任注册会计师 E\$7tXQK6
20.the preceding CPA前任注册会计师 B me_#
21.issue the audit report 出具审计报告 r:.ydr@
22.expert 专家 !<EQVqj6
23.the board of directors 董事会 "J.7@\^ h/
24.knowledge of the entity‘ s business 了解被审计单位情况 r0Cc0TMdj
25.assess material misstatement risks评估重大错报风险 5u:{lcC.X
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 JXhHitUD
27.a general knowledge of ————- 初步了解―――的情况 Q|$?d4La8
28.a more knowledge of—————— 进一步了解的情况 B)L=)N
29.the prior year‘s working papers 以前年度工作底稿 o)B`K."
30.minutes of meeting 会议纪要 *m>XtBw.
31.business risks 经营风险 7RpAsLH=
32.appropriateness 适当性 s
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33.accounting estimate 会计估计 =cP7"\
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 arQEi
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 U
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38.error 错误 ?7eD<|
39.fraud舞弊 q8=hUD%5C
40.modified or additional procedures 修改或追加审计程序 ,ve$bSp
41.misappropriation of assets 侵占资产 {hRM=f7
42.transactions without substance 虚假交易 ZC!GKWP2
43.unusual pressures 异常压力 !et[Rdbu
44.the suspected noncompliance 涉嫌存在违法行为 rzk-_AFR
45.materialiy 重要性 [t {ed)J
46.exceed the materiality level 超过重要性水平 MJ%gF=$X
47.approach the materiality level 接近重要性水平 ^#0k\f>_
48.an acceptably low level 可接受水平 cD 5^mxd%
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 wOg?.6<Kxa
50.misstatements or omissions 错报或漏报 6@X j
51.aggregate 总计 xRiWg/Z~
52.subsequent events 期后事项 3W#f
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53.adjust the financial statements 调整财务报表 "Vw;y+F}
54.perform additional audit procedures 实施追加的审计程序 l,w$!FnmR
55.audit risk 审计风险 $%GW~|S\C
56.detection risk 检查风险 7[/1uI9U8K
57.inappropriate audit opinion 不适当的审计意见 RIg
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58.material misstatement 重大的错报 B098/`r
59.tolerable misstatement 可容忍错报 [@4.<4Y
60.the acceptable level of detection risk 可接受的检查风险 }b$W+/M\
61.assessed level of material misstatement risk 重大错报风险的评估水平 FHv^^u'@
62.simall business 小规模企业 3B^`xnV
63.accounting system 会计系统 \~4IOu
64.test of control 控制测试 ^ALR.N+<
65.walk-through test 穿行测试 /l.ox.4z#
66.communication 沟通 >vny9^_
67.flow chart 流程图 E4;@P']`
68.reperformance of internal control 重新执行 0DQ\akh
69.audit evidence 审计证据 xkPH_+4i8
70.substantive procedures 实质性程序 C\RJ){dk
71.assertions 认定 g/_j
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72.esistence 存在 i p"LoCE
73.occurrence 发生 wBaIN]Y,
74.completeness 完整性 KJQW ))%e
75.rights and obligations 权利和义务 aZBS!X
76.valuation and allocation 计价和分摊 <,\Op=$l3I
77.cutoff 截止 by0@G"AE+
78.accuracy 准确性 R32A2Ml
79.classification 分类 L &nqlH@+~
80.inspection 检查 4IUdlb
81.supervision of counting 监盘 NAnccB D!{
82.observation 观察 ^v+3qm@,
83.confirmation 函证 6_vhBYLf
84.computation 计算 ynQ+yW74Z
85.analytical procedures 分析程序 w /l\p3n
86.vouch 核对 O3];1ud
87.trace 追查 M0$wTmXM
88.audit sampling 审计抽样 Fr{}~fRW<
89.error 误差 P
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90.expected error 预期误差 UU;U,q
91.population 总体 OMM5p=2Q
92.sampling risk 抽样风险 W}0cM9 g
93.non- sampling risk 非抽样风险 Kx<T;iJ}
94.sampling unit 抽样单位 )o[Jxu'
95.statistical sampling 统计抽样 /jB0
96.tolerable error 可容忍误差 \:[J-ySJ
97.the risk of under reliance 信赖不足风险 >v9@p7Dn
98.the risk of over reliance 信赖过度风险 m_;<7W&p]
99.the risk of incorrect rejection 误拒风险 !L|PDGD
100. the risk of incorrect acceptance 误受风险 = 3("gScUj
101.working trial balance 试算平衡表 9~Ve}NB#z&
102.index and cross-referencing 索引和交叉索引 7sglqf>
103.cash receipt 现金收入 >mXq= 9L4
104.cash disbursement 现金支出 nbf w7u
105.bank statement 银行对账单 8RE" xJMff
106.bank reconciliation 银行存款余额调节表 }(-2a*Z;Y
107.balance sheet date 资产负债表日 \]$TBN
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108.net realizable value 可变现净值 rfwX:R6,g
109.storeroom 仓库 pGHn
110.sale invoice 销售发票 ,2*x4Gycb
111.price list 价目表 M
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112.positive confirmation request 积极式询证函 16Gp nb
113.negative confirmation request 消极式询证函 [/'=M h
114.purchase requisition 请购单 Y
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115.receiving report 验收报告 ~
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116.gross margin 毛利 %!HBPLk
117.manufacturing overhead 制造费用 Ph Ep3o&"
118.material requisition 领料单 ?x-:JME0
119.inventory-taking 存货盘点 jDKL}x
120.bond certificate 债券 3`3`iN!8\@
121.stock certificate 股票 DwBKqhu
122.audit report 审计报告 UP?]5x>
123.entity 被审计单位 XkE'k;
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124.addressee of the audit report 审计报告的收件人 -ZKo/N>6}
125.unqualified opinion 无保留意见 /~nPPC
126.qualified opinion 保留意见 $Il
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127.disclaimer of opinion 无法表示意见 tLc9-
128.adverse opinion 否定意见 `^#V1kRmH
129 Auditors‘Report审计报告 Y%"73.x
130 internal audit内部审计 P{tH4V23T
131 public sector audit政府审计 }
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账项基础审计accounting number-based audit \
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风险导向审计方法risk-oriented audit approach 9EI Oa/*