1.audit 审计 5xV/
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2.attestation ,`2xfVa-
鉴证 zs^\zCb8
3.credibility -a^sX%|Bl
可信赖程度 OZ]3OL,
4.audit of financial statements 财务报表审计 (8X8<>w~
5.agreed-upon procedures 执行商定程序 KUn5S&eB
6.high levels of assurance 高水平保证 |2]WA'q
7.compilation 编制 D)
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8.reliability 可靠性 }8KL]11b
9.relevance 相关性 z+B
10.professional skepticism 职业谨慎 DppvUiQB!a
11.objectivity 客观性 %_LHD|<
12. professional competence 专业胜任能力 J3JRWy@?P
13.Senior/CPA-in-charge 项目经理 w8@|b}
14.audit engagement letter 业务约定书 NP(?[W
15.recurring audit 连续审计 .4)P=*
16.the client 委托人 x@\'@>_GM
17.change CPA 更换注册会计师 wDTV /"Y
18.the existing CPA 现任注册会计师 QO^X7A"?X
19.the successor CPA 后任注册会计师 VrL>0d&d
20.the preceding CPA前任注册会计师 +|w~j#j9`
21.issue the audit report 出具审计报告 2Rp{]s$jo
22.expert 专家 TKydOw@P"
23.the board of directors 董事会 83(P_Y:
24.knowledge of the entity‘ s business 了解被审计单位情况 ,
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25.assess material misstatement risks评估重大错报风险 X)+sHcE~#
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [5:7WqB
27.a general knowledge of ————- 初步了解―――的情况 t/BiZo|zl
28.a more knowledge of—————— 进一步了解的情况 _C#(
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29.the prior year‘s working papers 以前年度工作底稿 KT?s
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30.minutes of meeting 会议纪要 @G{DOxE*
31.business risks 经营风险 `d;izQ1_=
32.appropriateness 适当性 ~
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33.accounting estimate 会计估计 HpC4$JMm
34.management representations 管理层声明 (ZSSp1Rv
35.going concern assumption 持续经营假设 PG]mwaj])
36.audit plan 审计计划 !@ '2
37.significant audit areas 重点审计领域 %),O9*[9
38.error 错误 P@?'@.e
39.fraud舞弊 t$5]1dY$X
40.modified or additional procedures 修改或追加审计程序 ZDD|MH
41.misappropriation of assets 侵占资产 74OM tLL$
42.transactions without substance 虚假交易 O|m-k0n
43.unusual pressures 异常压力 ~ZC=!|Q#
44.the suspected noncompliance 涉嫌存在违法行为 |*a>6y
45.materialiy 重要性 >#|Q,hVU5
46.exceed the materiality level 超过重要性水平 "Jd1&FsCwX
47.approach the materiality level 接近重要性水平 w`_9 *AF9
48.an acceptably low level 可接受水平 Oz7v
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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 Jxp'.oo[
50.misstatements or omissions 错报或漏报 ?P]md9$(+e
51.aggregate 总计 \F3t&:
52.subsequent events 期后事项 ]TOY_K8"z#
53.adjust the financial statements 调整财务报表 &zy9} 4w,
54.perform additional audit procedures 实施追加的审计程序 >>xV-1h:
55.audit risk 审计风险 E6)mBAE
56.detection risk 检查风险 oOz6Er[KO
57.inappropriate audit opinion 不适当的审计意见 e.H"!X!0#H
58.material misstatement 重大的错报 GTe9@d
59.tolerable misstatement 可容忍错报 =w>QG{-N
60.the acceptable level of detection risk 可接受的检查风险 /q]@|5I
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y{@[)M{<
62.simall business 小规模企业 L
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63.accounting system 会计系统 @jeV[N,0
64.test of control 控制测试 )HE yTHLtJ
65.walk-through test 穿行测试 ?xs0J
66.communication 沟通 t,6=EK*3T
67.flow chart 流程图 S_6
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68.reperformance of internal control 重新执行 s1q d/
69.audit evidence 审计证据 V [>5
70.substantive procedures 实质性程序 jT0fF
71.assertions 认定 jm"xf7
72.esistence 存在 eL!6}y}W
73.occurrence 发生 &YMj\KmlSg
74.completeness 完整性 56dl;Z)
75.rights and obligations 权利和义务 DdgFBO
76.valuation and allocation 计价和分摊 B~rK3BS
77.cutoff 截止 ha5\T'
78.accuracy 准确性 WGn1pW
79.classification 分类 Y8(yOVy9
80.inspection 检查 G7?EaLsfQ
81.supervision of counting 监盘 35T7g65;
82.observation 观察 CcQ|0
83.confirmation 函证 kA0^~
84.computation 计算 7Cjrh"al"
85.analytical procedures 分析程序 3u<2~!sR
86.vouch 核对 NKws;/u
87.trace 追查 t
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88.audit sampling 审计抽样 Y*f<\z(4
89.error 误差 T /uu='3
90.expected error 预期误差 xuF_^
91.population 总体 =Ju}{ bX
92.sampling risk 抽样风险 Pc<ZfO #
93.non- sampling risk 非抽样风险 2~ a4ib
94.sampling unit 抽样单位 >qla,}x
95.statistical sampling 统计抽样 Q@R8qc=*
96.tolerable error 可容忍误差 W2^R$"U
97.the risk of under reliance 信赖不足风险 s~CA
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98.the risk of over reliance 信赖过度风险 Kt(p|
99.the risk of incorrect rejection 误拒风险 4M}/PoJ
100. the risk of incorrect acceptance 误受风险 >e%Po,Fg$
101.working trial balance 试算平衡表 P^UcpU,
102.index and cross-referencing 索引和交叉索引 t<tBOesQ
103.cash receipt 现金收入 % |V:F. f
104.cash disbursement 现金支出 sQw-#f7t
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 O{PRK5 ^h
108.net realizable value 可变现净值 U,N4+F}FR
109.storeroom 仓库 FB""^IC?W
110.sale invoice 销售发票 KH-.Z0
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111.price list 价目表 4p]Y`];U
112.positive confirmation request 积极式询证函 4(NI-|q0
113.negative confirmation request 消极式询证函 +e\u4k {3V
114.purchase requisition 请购单 lc^%:#@
115.receiving report 验收报告 {|cA[#j#
116.gross margin 毛利 v|e>zm<
117.manufacturing overhead 制造费用 N{'k
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118.material requisition 领料单 q:(K^
119.inventory-taking 存货盘点 ^,3 >}PU
120.bond certificate 债券 ]TQjk{X<
121.stock certificate 股票 fN9hBC@
122.audit report 审计报告 DE[y&]/C{
123.entity 被审计单位 EpiagCS
124.addressee of the audit report 审计报告的收件人 U[ed#9l>
125.unqualified opinion 无保留意见 mEA w^
126.qualified opinion 保留意见 ,xiRP$hGhh
127.disclaimer of opinion 无法表示意见 OA8pao~H
128.adverse opinion 否定意见 5v]xk?Eb
129 Auditors‘Report审计报告 +CACs7tV
130 internal audit内部审计 JO$0Z
131 public sector audit政府审计 V1+IqOXAIp
账项基础审计accounting number-based audit L.5GX 29
风险导向审计方法risk-oriented audit approach ,?}TSJKC