1.audit 审计 8rEUZk
2.attestation N0POyd/rL
鉴证 +~{Honj[
3.credibility U{[ g"_+~
可信赖程度 qPvWb1H:
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 ,g~Iup
6.high levels of assurance 高水平保证 "R5! V
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7.compilation 编制 J4l\
8.reliability 可靠性 IJQ"
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9.relevance 相关性 ^lP;JT?
10.professional skepticism 职业谨慎 n8RE
11.objectivity 客观性 Q?xCb
12. professional competence 专业胜任能力 iU1yJ=
13.Senior/CPA-in-charge 项目经理 ]K!NLvz
14.audit engagement letter 业务约定书 \ y}!yrQ
15.recurring audit 连续审计 \nbGdka
16.the client 委托人 ,CED%
17.change CPA 更换注册会计师 BufXnMh.
18.the existing CPA 现任注册会计师 DPg\y".4Y&
19.the successor CPA 后任注册会计师 s)BB(vQ]6
20.the preceding CPA前任注册会计师 ^NB\[ &
21.issue the audit report 出具审计报告 _rakTo8BY
22.expert 专家 uozK'L
23.the board of directors 董事会 _@L{]6P%V
24.knowledge of the entity‘ s business 了解被审计单位情况 ]Dd}^khv
25.assess material misstatement risks评估重大错报风险 -`s_md0BM
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 sL",Ho
27.a general knowledge of ————- 初步了解―――的情况 dVKctt'C
28.a more knowledge of—————— 进一步了解的情况 BTAt9Z8qK
29.the prior year‘s working papers 以前年度工作底稿 cME|Lg(J$
30.minutes of meeting 会议纪要 sogdM{tz\
31.business risks 经营风险 {4^NZTjd@
32.appropriateness 适当性 k,h
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33.accounting estimate 会计估计 $Le|4Hj
34.management representations 管理层声明 x;@wtd*QB
35.going concern assumption 持续经营假设 0Bn35.K
36.audit plan 审计计划 {Q~HMe`,
37.significant audit areas 重点审计领域 jM5w<T-2/
38.error 错误 IZSJ+KO
39.fraud舞弊 \3XG8J
40.modified or additional procedures 修改或追加审计程序 W20H4!G
41.misappropriation of assets 侵占资产 CY</v,\:#
42.transactions without substance 虚假交易 {^*K@c
43.unusual pressures 异常压力 A9;!\Wo
44.the suspected noncompliance 涉嫌存在违法行为 Usl963A#'F
45.materialiy 重要性 <.knM
46.exceed the materiality level 超过重要性水平 Y9r##r+
47.approach the materiality level 接近重要性水平 0@LC8Bz+'
48.an acceptably low level 可接受水平 $i9</Es
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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 |6o!]~&e$1
50.misstatements or omissions 错报或漏报 q445$ndCT
51.aggregate 总计 e$l*s/"0t
52.subsequent events 期后事项 _)XZ;Q
53.adjust the financial statements 调整财务报表 8k_cC$*Ng
54.perform additional audit procedures 实施追加的审计程序 wi-F@})f#
55.audit risk 审计风险 "STd ;vR
56.detection risk 检查风险 T8W;Lb9hQ
57.inappropriate audit opinion 不适当的审计意见 0?Bv
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58.material misstatement 重大的错报 HaA2y
59.tolerable misstatement 可容忍错报 (TTS-(
60.the acceptable level of detection risk 可接受的检查风险 :x[SV^fw[
61.assessed level of material misstatement risk 重大错报风险的评估水平 H~<w*[uT
62.simall business 小规模企业 w<SFs#Z
63.accounting system 会计系统 Msst:}QY
64.test of control 控制测试 #t<
65.walk-through test 穿行测试 QruclNW{Bv
66.communication 沟通 P<C=9@
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67.flow chart 流程图 n%K^G4k^
68.reperformance of internal control 重新执行 L]Dq1q8`
69.audit evidence 审计证据 e5$S2o~JF
70.substantive procedures 实质性程序 ]Ei*I}
71.assertions 认定 36MNaQt'e
72.esistence 存在 ,(;]8G-Yj
73.occurrence 发生 g@|2z
74.completeness 完整性 &j?+%Y1n@
75.rights and obligations 权利和义务 a98J_^ n
76.valuation and allocation 计价和分摊 FSD~Q&9&
77.cutoff 截止 bc]SY =
78.accuracy 准确性 i)q8p
79.classification 分类 \\P*w$c
80.inspection 检查
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81.supervision of counting 监盘 f-`C1|\w
82.observation 观察 a)QSq<2*
83.confirmation 函证 uN@El1ouY
84.computation 计算
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85.analytical procedures 分析程序 Vb,'VN%
86.vouch 核对 o@[oI\Vr!
87.trace 追查 a`6R}|ZB
88.audit sampling 审计抽样 ,FL*Z9wA
89.error 误差 ;5tQV%V^Q
90.expected error 预期误差 +'9E4Lpx
91.population 总体 "0aJE1)p:
92.sampling risk 抽样风险 dLbSvK<(I
93.non- sampling risk 非抽样风险 s<{) X$
94.sampling unit 抽样单位 k!py*noy
95.statistical sampling 统计抽样 _c>8y
96.tolerable error 可容忍误差 $1Qcz,4B|
97.the risk of under reliance 信赖不足风险 Pos
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 gX]ewbPDQ
100. the risk of incorrect acceptance 误受风险 8EY]<#PN
101.working trial balance 试算平衡表 ."Q}2
102.index and cross-referencing 索引和交叉索引 c0Yc~&RF
103.cash receipt 现金收入 p&2oe\j$,
104.cash disbursement 现金支出 ~EM(*k._
105.bank statement 银行对账单 ]cM,m2^2
106.bank reconciliation 银行存款余额调节表 X16vvs
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107.balance sheet date 资产负债表日 u] Z;Q_=
108.net realizable value 可变现净值 ^&KpvQNW_
109.storeroom 仓库 t!\B6!Fo
110.sale invoice 销售发票 `r]C%Y
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111.price list 价目表 k
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112.positive confirmation request 积极式询证函 sBa&]9>m
113.negative confirmation request 消极式询证函 elz0t<V
114.purchase requisition 请购单 \)i,`bz
115.receiving report 验收报告 }H:wgy`
116.gross margin 毛利 `(M0I!t
117.manufacturing overhead 制造费用 ,olP}
118.material requisition 领料单 '7
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119.inventory-taking 存货盘点 YySo%\d
120.bond certificate 债券 1D1qOg"LE
121.stock certificate 股票 oSLm?Lu
122.audit report 审计报告 ]GBlads
123.entity 被审计单位 Lk.tEuj=82
124.addressee of the audit report 审计报告的收件人 7Y5.GW\^
125.unqualified opinion 无保留意见 @H$Sv
126.qualified opinion 保留意见 p8j*m~4B
127.disclaimer of opinion 无法表示意见 fR]KXfZ
128.adverse opinion 否定意见 [1e]_9)p
129 Auditors‘Report审计报告 dF><XZph
130 internal audit内部审计 ! ~tf0aY
131 public sector audit政府审计 iKu4s
账项基础审计accounting number-based audit P=.~LZZ]89
风险导向审计方法risk-oriented audit approach FuC\qF