1.audit 审计 fz9
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2.attestation rw9 m+q
鉴证 ##_`)/t,
3.credibility ;,OZ8g)LH
可信赖程度 =>y%Aj&4
4.audit of financial statements 财务报表审计 ?}mbp4+j
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5.agreed-upon procedures 执行商定程序 pGwBhZnb>
6.high levels of assurance 高水平保证 vXq2="+
7.compilation 编制 E8`AU<
8.reliability 可靠性 3Z taj^v
9.relevance 相关性 I
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10.professional skepticism 职业谨慎 h;+bHrKji
11.objectivity 客观性 u{Rgk:bn
12. professional competence 专业胜任能力 D^\gU-8M
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 E1"H(m&6
15.recurring audit 连续审计 xE0'eC5n^
16.the client 委托人 eG\|E3Cb9
17.change CPA 更换注册会计师 9'{i |xG
18.the existing CPA 现任注册会计师 Ub"6OT1tl
19.the successor CPA 后任注册会计师 rQrh(~\:
20.the preceding CPA前任注册会计师 +nOa&d\
21.issue the audit report 出具审计报告 hFLLg|@
22.expert 专家 `S&.gPE2
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 R9-Ps qmF
25.assess material misstatement risks评估重大错报风险 JX $vz*KF
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 $-J=UT2m
27.a general knowledge of ————- 初步了解―――的情况 K:<0!C!
28.a more knowledge of—————— 进一步了解的情况 -9X#+-
29.the prior year‘s working papers 以前年度工作底稿 zCuN8
30.minutes of meeting 会议纪要
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31.business risks 经营风险 %]KOxaf_z
32.appropriateness 适当性 &3_S+.JO
33.accounting estimate 会计估计 MlVVST
34.management representations 管理层声明 01brl^5K
35.going concern assumption 持续经营假设 '^6jRI,
36.audit plan 审计计划 $Fr>'H+i
37.significant audit areas 重点审计领域 +~Lt;xNFk
38.error 错误 1dE|q{
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 aj\
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42.transactions without substance 虚假交易 #[<XNs!"
43.unusual pressures 异常压力 NH$!<ffz
44.the suspected noncompliance 涉嫌存在违法行为 2Jl$/W 3
45.materialiy 重要性 |
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46.exceed the materiality level 超过重要性水平 k%-S7iQ
47.approach the materiality level 接近重要性水平 l`V^d
48.an acceptably low level 可接受水平 {0?]weN*
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 s2N~p^
50.misstatements or omissions 错报或漏报 J
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51.aggregate 总计
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52.subsequent events 期后事项 tl@n}
53.adjust the financial statements 调整财务报表 o'hwyXy/S
54.perform additional audit procedures 实施追加的审计程序 9NPOdt:@
55.audit risk 审计风险 O"c@
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56.detection risk 检查风险 q'zV9
57.inappropriate audit opinion 不适当的审计意见 4Ww.CkRG
58.material misstatement 重大的错报 ^j)0&}fB
59.tolerable misstatement 可容忍错报 QV_e6r1t#m
60.the acceptable level of detection risk 可接受的检查风险 A2xfNY<
61.assessed level of material misstatement risk 重大错报风险的评估水平 7c7:B2Lq
62.simall business 小规模企业 `{
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63.accounting system 会计系统 rO;Vr},3\%
64.test of control 控制测试 6+Bccqn|
65.walk-through test 穿行测试 S(Ej:
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66.communication 沟通 )V6<'>1WZ
67.flow chart 流程图 ~a
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68.reperformance of internal control 重新执行 |."thTO
69.audit evidence 审计证据 /P}Wp[)u
70.substantive procedures 实质性程序 A]WR
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71.assertions 认定 ]
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72.esistence 存在 r'/H3
73.occurrence 发生 dK^WZQ
74.completeness 完整性 9[7Gxmf
75.rights and obligations 权利和义务 hOTqbd}
76.valuation and allocation 计价和分摊 ]u(EEsG/
77.cutoff 截止 @4EC z>Q
78.accuracy 准确性 q n2X._`
79.classification 分类 7Ns1b(kU
80.inspection 检查 EWX!:BKf
81.supervision of counting 监盘 JS:AHJSz
82.observation 观察 2uajK..b
83.confirmation 函证 DFUW^0N
84.computation 计算 d#OE) ,`
85.analytical procedures 分析程序 9b
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86.vouch 核对 aIsT"6A~{
87.trace 追查 FJYc*l
88.audit sampling 审计抽样 ns/L./z
89.error 误差 5[\LQtM
90.expected error 预期误差 :t#N.[=&#
91.population 总体 8G6[\P3fQ
92.sampling risk 抽样风险 Eqc,/
93.non- sampling risk 非抽样风险 <dA D-2O+
94.sampling unit 抽样单位 41'|~3\X
95.statistical sampling 统计抽样 Bf-KCqC".
96.tolerable error 可容忍误差 re-;
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97.the risk of under reliance 信赖不足风险 p~!UE/V
98.the risk of over reliance 信赖过度风险 ^]A,Q%1q^
99.the risk of incorrect rejection 误拒风险 Vr1yj
100. the risk of incorrect acceptance 误受风险 q%H#04Yh
101.working trial balance 试算平衡表 }wkZ\q[
102.index and cross-referencing 索引和交叉索引 LaolAqU
103.cash receipt 现金收入 c|,6(4j>$
104.cash disbursement 现金支出 |5h~&kA
105.bank statement 银行对账单 (uk-c~T!u
106.bank reconciliation 银行存款余额调节表 ow!NH,'Hy
107.balance sheet date 资产负债表日 JJ=%\j
108.net realizable value 可变现净值 .dvO Ut I[
109.storeroom 仓库 k9|8@3(h
110.sale invoice 销售发票 HAtf/E]
111.price list 价目表 btZ9JZvMx
112.positive confirmation request 积极式询证函 q0a8=o"|
113.negative confirmation request 消极式询证函 vXP+*5d/ K
114.purchase requisition 请购单 %x2_njDd
115.receiving report 验收报告 c@xQ2&i
116.gross margin 毛利 <RFT W}f!
117.manufacturing overhead 制造费用 aGRD`ra
118.material requisition 领料单 G7yR&x^
119.inventory-taking 存货盘点 m+ww
120.bond certificate 债券 nR2pqaKc
121.stock certificate 股票 PAUepO_
122.audit report 审计报告 c<c"n'
123.entity 被审计单位 ;94e
124.addressee of the audit report 审计报告的收件人 "Om4P|
125.unqualified opinion 无保留意见 !eH9LRp
126.qualified opinion 保留意见 f#mcWL1}
127.disclaimer of opinion 无法表示意见 zx7g5;J
128.adverse opinion 否定意见 *;noZ9{"+
129 Auditors‘Report审计报告 erW[q
130 internal audit内部审计 GOII
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131 public sector audit政府审计 J_H=GHMp}
账项基础审计accounting number-based audit `BA,_N|6
风险导向审计方法risk-oriented audit approach >cE@m=[