1.audit 审计 <Wj/A/
2.attestation =h?%<2t9<
鉴证 Eh|6{LDn!
3.credibility sFvYCRw
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可信赖程度 l}T@Cgt
4.audit of financial statements 财务报表审计 4PR&67|AH_
5.agreed-upon procedures 执行商定程序 h/y0Q~|/d
6.high levels of assurance 高水平保证 Q,tjODc6n
7.compilation 编制 SMU8U
8.reliability 可靠性 33
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9.relevance 相关性 a*_&[
10.professional skepticism 职业谨慎 uINEq{yo
11.objectivity 客观性 3j[<nBsn.
12. professional competence 专业胜任能力 Lm.N
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13.Senior/CPA-in-charge 项目经理 EG_P^<z
14.audit engagement letter 业务约定书 .:B0(4Mj
15.recurring audit 连续审计 s0h0EpED
16.the client 委托人 { i4`-w
17.change CPA 更换注册会计师 \l# H#~
18.the existing CPA 现任注册会计师 /}%C'
19.the successor CPA 后任注册会计师 jaVx9FR+
20.the preceding CPA前任注册会计师 gdh|X[d
21.issue the audit report 出具审计报告 _j{)%%?r
22.expert 专家 }dqOE-"I"n
23.the board of directors 董事会 a^X% (@Sg
24.knowledge of the entity‘ s business 了解被审计单位情况 Ei
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25.assess material misstatement risks评估重大错报风险 z,@R jaX
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 d7x6r3J$
27.a general knowledge of ————- 初步了解―――的情况 y]!mN
28.a more knowledge of—————— 进一步了解的情况 ?VTP|
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29.the prior year‘s working papers 以前年度工作底稿 AT2D+Hi=E
30.minutes of meeting 会议纪要 B4c;/W-
31.business risks 经营风险 yM(ezb
32.appropriateness 适当性 }XRfHQk
33.accounting estimate 会计估计 :;LaV
34.management representations 管理层声明 UIZ9"Da
35.going concern assumption 持续经营假设 O`PQ4Q*F
36.audit plan 审计计划 N[DKA1Ei
37.significant audit areas 重点审计领域 ,wHlU-%
38.error 错误 j.V7`x
39.fraud舞弊 #k!;=\FV
40.modified or additional procedures 修改或追加审计程序 O -p^S
41.misappropriation of assets 侵占资产 h^w# I
42.transactions without substance 虚假交易 9`@}KnvB?
43.unusual pressures 异常压力 5twG2p8
44.the suspected noncompliance 涉嫌存在违法行为 /R(
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45.materialiy 重要性 w2`JFxQ^x
46.exceed the materiality level 超过重要性水平 u)/i$N
47.approach the materiality level 接近重要性水平 EU
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48.an acceptably low level 可接受水平 mVK^gJ3
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 K!-iDaVI
50.misstatements or omissions 错报或漏报 Y]B9*^d<
51.aggregate 总计 <BBSC
52.subsequent events 期后事项 q^QLNKOH"
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 bZ+Hu~
55.audit risk 审计风险 m8gU8a"(
56.detection risk 检查风险 Jx
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57.inappropriate audit opinion 不适当的审计意见 lZ`@ }^&
58.material misstatement 重大的错报 hsI9{j]f
59.tolerable misstatement 可容忍错报 x51xY$M
60.the acceptable level of detection risk 可接受的检查风险 :D !/.0
61.assessed level of material misstatement risk 重大错报风险的评估水平 Oe k$f,J-
62.simall business 小规模企业 "M %WV>
63.accounting system 会计系统 3YEw7GIO-
64.test of control 控制测试 T\7t#Z
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65.walk-through test 穿行测试 5<oV>|*@{
66.communication 沟通 ag
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67.flow chart 流程图 "`[4(j
68.reperformance of internal control 重新执行 &iJvkt
69.audit evidence 审计证据 ;`a~9uG
70.substantive procedures 实质性程序 7|)K!
71.assertions 认定 S9qc34\^=
72.esistence 存在 `2HNQiK'@
73.occurrence 发生 1t#|MH
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74.completeness 完整性 1{h,LR
75.rights and obligations 权利和义务 ;4`%?6%
76.valuation and allocation 计价和分摊 2 rS`ViicD
77.cutoff 截止 N_VWA.JHt
78.accuracy 准确性 SMA' VU
79.classification 分类 XIp>PcU^
80.inspection 检查 9tCF m.m
81.supervision of counting 监盘 eTY(~J#'
82.observation 观察 0qN+W&H
83.confirmation 函证 #[~f 6s9D
84.computation 计算 ,sp( (SF]1
85.analytical procedures 分析程序 Z. xOO|
86.vouch 核对 (
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87.trace 追查 ;W@
88.audit sampling 审计抽样 ?T'a{~]R
89.error 误差 su~J:~q
90.expected error 预期误差 @ |(Tg
91.population 总体 FyllVrK
92.sampling risk 抽样风险 ,T+.xB;Q@
93.non- sampling risk 非抽样风险 14h0$7
94.sampling unit 抽样单位 E*}1_,q)
95.statistical sampling 统计抽样 QU)AgF[
96.tolerable error 可容忍误差 a0&R! E;
97.the risk of under reliance 信赖不足风险 &2pa9i
98.the risk of over reliance 信赖过度风险 WiF6*]oI
99.the risk of incorrect rejection 误拒风险 'L
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100. the risk of incorrect acceptance 误受风险 <e-hR$
101.working trial balance 试算平衡表 oJ0ZZu?{D
102.index and cross-referencing 索引和交叉索引 xG,L*3c{o
103.cash receipt 现金收入 -JXCO<~k
104.cash disbursement 现金支出 IoHYY:[-
105.bank statement 银行对账单 Yj*!t1qm
106.bank reconciliation 银行存款余额调节表 #pWeMt'
107.balance sheet date 资产负债表日 JZoH -
108.net realizable value 可变现净值 e/<'HM T
109.storeroom 仓库 EN@<z;
110.sale invoice 销售发票 0G#s/u#
111.price list 价目表 >s>{+6e
112.positive confirmation request 积极式询证函 Iv>4o~t
113.negative confirmation request 消极式询证函 W7q!F
114.purchase requisition 请购单 $1bzsB|^
115.receiving report 验收报告 o/I`L
116.gross margin 毛利 z_t%n<OvK
117.manufacturing overhead 制造费用 rL6Y4u0e%
118.material requisition 领料单 [^\HP]*Q{
119.inventory-taking 存货盘点 !<4 =@
120.bond certificate 债券 zd{\
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121.stock certificate 股票 i0{sE
122.audit report 审计报告 ^ZDpG2(zk
123.entity 被审计单位 'a=QCO
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124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 <4D.H
126.qualified opinion 保留意见 G`FY[^:
127.disclaimer of opinion 无法表示意见 U#kdcc|
128.adverse opinion 否定意见 <PpW.1w
129 Auditors‘Report审计报告 n4DKLAl
130 internal audit内部审计 ]+@I]\S4
131 public sector audit政府审计 #;s5=aH
账项基础审计accounting number-based audit Cd
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风险导向审计方法risk-oriented audit approach H.!\j&4j