1.audit 审计 6/%dD DU
2.attestation 4dEfXrMf
鉴证 0bR)]"K
3.credibility B#|c$s{
可信赖程度 bvx
ol\7 ;
4.audit of financial statements 财务报表审计 B#+0jdF;
5.agreed-upon procedures 执行商定程序 L[|($vQ"
6.high levels of assurance 高水平保证 (mNNTMe
7.compilation 编制 m#i5}uHHg
8.reliability 可靠性 Q.]$t
2J
9.relevance 相关性 am'11a@*
10.professional skepticism 职业谨慎 2ncD,@ij
11.objectivity 客观性 ^Uj\s /
12. professional competence 专业胜任能力 y:m
;_U,%c
13.Senior/CPA-in-charge 项目经理 ag_RKlM3
14.audit engagement letter 业务约定书 gPW% *|D,
15.recurring audit 连续审计 w
jVmK
16.the client 委托人 /
S
9(rI<'
17.change CPA 更换注册会计师 T4M"s;::1
18.the existing CPA 现任注册会计师 DV8b<)
19.the successor CPA 后任注册会计师 vhEqHjR:
20.the preceding CPA前任注册会计师 3.t
j%+
21.issue the audit report 出具审计报告 y
DE0qUO
22.expert 专家 D('
w<9.
23.the board of directors 董事会 eTe
Z^G
24.knowledge of the entity‘ s business 了解被审计单位情况 ep$C
nBwE
25.assess material misstatement risks评估重大错报风险 <-]
qU}-
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 `X:o]t@
27.a general knowledge of ————- 初步了解―――的情况 UdiogXZ
28.a more knowledge of—————— 进一步了解的情况 8JFns-5
29.the prior year‘s working papers 以前年度工作底稿 4 kNiS^h
30.minutes of meeting 会议纪要 sa7F-XM
31.business risks 经营风险 uZg[PS=@!X
32.appropriateness 适当性 9 W7 ljUg
33.accounting estimate 会计估计 x A&RMu&
34.management representations 管理层声明 F3%8E<QZd;
35.going concern assumption 持续经营假设 C8xx R~mq
36.audit plan 审计计划 +sW;p?K7eO
37.significant audit areas 重点审计领域 -J06H&/k
38.error 错误 |+aUy^
39.fraud舞弊 6H #4iMeh
40.modified or additional procedures 修改或追加审计程序 Bp7`W:?#"
41.misappropriation of assets 侵占资产 + n)_\@aQ
42.transactions without substance 虚假交易 k6}M7&nY
43.unusual pressures 异常压力 }%T8?d]
44.the suspected noncompliance 涉嫌存在违法行为 J[k,S(Y
45.materialiy 重要性 Ik\n/EE
46.exceed the materiality level 超过重要性水平 xsO
"H8
47.approach the materiality level 接近重要性水平 t)i{=8rq
48.an acceptably low level 可接受水平 a(eKb2 CX
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 .:b&$~<
50.misstatements or omissions 错报或漏报 tQ@%3`
51.aggregate 总计 qDVt
52.subsequent events 期后事项 C)a;zU;9
53.adjust the financial statements 调整财务报表 )Z"
54.perform additional audit procedures 实施追加的审计程序 ,\Q^[e!m~
55.audit risk 审计风险 1^HmM"DD
56.detection risk 检查风险 TdCC,/c3
57.inappropriate audit opinion 不适当的审计意见 s2X<b
`
58.material misstatement 重大的错报 EL$"/ptE
59.tolerable misstatement 可容忍错报 )@Vz,f\}
60.the acceptable level of detection risk 可接受的检查风险 :kU-
ol$
61.assessed level of material misstatement risk 重大错报风险的评估水平 'bb*$T0=
62.simall business 小规模企业 }#<mK3MBe
63.accounting system 会计系统 Fs3rsig
64.test of control 控制测试 \ ";^nk*
65.walk-through test 穿行测试 ;usR=i36b
66.communication 沟通 Bw{enf$vR
67.flow chart 流程图 YjR`}rdwo
68.reperformance of internal control 重新执行 'Zket=Sm;
69.audit evidence 审计证据 &*JU
N}86
70.substantive procedures 实质性程序 TOx >Z
71.assertions 认定 Jqp;8DV}
72.esistence 存在 l(<=JUO;
73.occurrence 发生 r-s9]0"7~
74.completeness 完整性 Bs!F |x(
75.rights and obligations 权利和义务 6/=0RTd
76.valuation and allocation 计价和分摊 LK}*k/eG
77.cutoff 截止 '
O+)[D
78.accuracy 准确性 XZ&cTjNB&
79.classification 分类 <Crbc$!OeX
80.inspection 检查 y[64O x
81.supervision of counting 监盘 6]^~yby P
82.observation 观察 {@7xOOAw
83.confirmation 函证 J/(^Z?/~P!
84.computation 计算 wR%F>[6.{
85.analytical procedures 分析程序 SmUj8?6"
86.vouch 核对 QSNPraT
87.trace 追查 @4]} J-3
88.audit sampling 审计抽样 A0l-H/l7
89.error 误差 5@-[[ $dk
90.expected error 预期误差 +td]g9Ie
91.population 总体 f
=MP1q[
92.sampling risk 抽样风险 )7jJ3G*
93.non- sampling risk 非抽样风险 ,vh$G 7D
94.sampling unit 抽样单位 TCL XO0
95.statistical sampling 统计抽样 hR+\,P#G[
96.tolerable error 可容忍误差 >>b <)?3Rv
97.the risk of under reliance 信赖不足风险 =H_vRd
98.the risk of over reliance 信赖过度风险 {y%cTuC=
99.the risk of incorrect rejection 误拒风险 &~K4I
100. the risk of incorrect acceptance 误受风险 r^v1_u,1I
101.working trial balance 试算平衡表 t[4V1:
102.index and cross-referencing 索引和交叉索引 Ef]<0Tm]:
103.cash receipt 现金收入 N!~5S`
104.cash disbursement 现金支出 3Ow bU
105.bank statement 银行对账单 Q`m9I
106.bank reconciliation 银行存款余额调节表 &`%J1[dy
107.balance sheet date 资产负债表日 dI?x(vw
108.net realizable value 可变现净值 p&$O}AX|
109.storeroom 仓库 )jPIBzMys
110.sale invoice 销售发票 @QO^3%b8
111.price list 价目表 E'cI} q
112.positive confirmation request 积极式询证函 _PPn
=kuMa
113.negative confirmation request 消极式询证函 #;])/8
R%
114.purchase requisition 请购单 Ow50M;E
115.receiving report 验收报告 `Iqh\oY8-
116.gross margin 毛利 BS|$-i5L
117.manufacturing overhead 制造费用 (&!RX.i
118.material requisition 领料单 0$B X8?Z
119.inventory-taking 存货盘点 fda)t1u\8
120.bond certificate 债券 2)MX<prH
121.stock certificate 股票 3]li3B'
122.audit report 审计报告 +:kMYL3
123.entity 被审计单位 qx1+'
124.addressee of the audit report 审计报告的收件人 @:Emmzucv|
125.unqualified opinion 无保留意见 Eyq4w
126.qualified opinion 保留意见 "8iIOeY-\
127.disclaimer of opinion 无法表示意见 ZKTY1JW_
128.adverse opinion 否定意见 \#!B*:u
129 Auditors‘Report审计报告 g-4j1yJV<
130 internal audit内部审计 0t(2^*I?>
131 public sector audit政府审计 -xVZm8y
账项基础审计accounting number-based audit -A^o5s
风险导向审计方法risk-oriented audit approach O~#A )d6