1.audit 审计 Ih5F\eM
2.attestation DX@*lM
鉴证 #wZBWTj.
3.credibility -$5nqaK?
可信赖程度 #kL4Rm;
4.audit of financial statements 财务报表审计 t[?O*>
5.agreed-upon procedures 执行商定程序 >,QW74o
6.high levels of assurance 高水平保证 bY7~b/
7.compilation 编制 7%Ii:5Bp
8.reliability 可靠性 YNWAef4
9.relevance 相关性 *heX[D
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10.professional skepticism 职业谨慎 zu|=1C#5h
11.objectivity 客观性 [[9XqD]
12. professional competence 专业胜任能力 =[V
13.Senior/CPA-in-charge 项目经理 A+1>n^^_<
14.audit engagement letter 业务约定书 >Y[nU~ w
15.recurring audit 连续审计 <bxp/#6D
16.the client 委托人 ]h0 K*{
17.change CPA 更换注册会计师 7"Iagrgw
18.the existing CPA 现任注册会计师 ?*)wQZt;
19.the successor CPA 后任注册会计师 i2+vUl|;Z
20.the preceding CPA前任注册会计师 z2.Z xL"*
21.issue the audit report 出具审计报告 @+
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22.expert 专家 ?g #4&z.
23.the board of directors 董事会 h>A}vI*:
24.knowledge of the entity‘ s business 了解被审计单位情况 gay6dj^
25.assess material misstatement risks评估重大错报风险 \%011
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 # ~T
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27.a general knowledge of ————- 初步了解―――的情况 H@pF
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28.a more knowledge of—————— 进一步了解的情况 %["V "{ z
29.the prior year‘s working papers 以前年度工作底稿 -
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30.minutes of meeting 会议纪要 #-Nc1+gu
31.business risks 经营风险 74q|FQ
32.appropriateness 适当性 #9)D.d|5
33.accounting estimate 会计估计 9Wi+7_)
34.management representations 管理层声明 l\{{iAC]I
35.going concern assumption 持续经营假设 o{wXq)b
36.audit plan 审计计划 .~Z@y#
37.significant audit areas 重点审计领域 gzDNMM
38.error 错误 O*zF` 9
39.fraud舞弊 &lYe
40.modified or additional procedures 修改或追加审计程序 wth*H$iF
41.misappropriation of assets 侵占资产 C [h^bBq
42.transactions without substance 虚假交易 z^r
43.unusual pressures 异常压力 T1Y
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44.the suspected noncompliance 涉嫌存在违法行为 5Myp#!|x:
45.materialiy 重要性 `;fk,\8t%
46.exceed the materiality level 超过重要性水平 Ue22,Pp6
47.approach the materiality level 接近重要性水平 El)WjcmH
48.an acceptably low level 可接受水平 (77EZ07%
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 &;O)Dw
50.misstatements or omissions 错报或漏报 NN;'QiE
51.aggregate 总计 #b?)fqRJL
52.subsequent events 期后事项 m=uW:
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53.adjust the financial statements 调整财务报表 zU$S#4/C
54.perform additional audit procedures 实施追加的审计程序 Z#P:C":e
55.audit risk 审计风险 #fR~7K R
56.detection risk 检查风险 2XN];,{
57.inappropriate audit opinion 不适当的审计意见 EsR$H2"
58.material misstatement 重大的错报 E)=X8y
59.tolerable misstatement 可容忍错报 h (1 }g/
60.the acceptable level of detection risk 可接受的检查风险 ^7
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61.assessed level of material misstatement risk 重大错报风险的评估水平 "dO>P*k,
62.simall business 小规模企业 CnA0
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63.accounting system 会计系统 {a `#O9
64.test of control 控制测试 P,@ :?6
65.walk-through test 穿行测试 pNzSy"Y$
66.communication 沟通 {KO+t7'Q
67.flow chart 流程图 ?g21U97Q
68.reperformance of internal control 重新执行 4dwG6-
69.audit evidence 审计证据 #I(Ho:b
70.substantive procedures 实质性程序 ;.<0ln V
71.assertions 认定 L93KsI
72.esistence 存在 X^;LiwQv
73.occurrence 发生 @3:oo
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74.completeness 完整性 ZdP2}w
75.rights and obligations 权利和义务 g,N"o72)
76.valuation and allocation 计价和分摊 @a{1vT9b
77.cutoff 截止 ,:e##g~k
78.accuracy 准确性 j>70AE3[8
79.classification 分类 17nONhh
80.inspection 检查 sZ!/uN!6
81.supervision of counting 监盘 psHW(Z8G
82.observation 观察 &>.
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83.confirmation 函证 eZ^-gk?
84.computation 计算 v)a$;P%
85.analytical procedures 分析程序 (t\
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86.vouch 核对 p+F{iMC
87.trace 追查 `zJTVi4
88.audit sampling 审计抽样 SqF9#&F
89.error 误差 )j[rm
90.expected error 预期误差 lB0: 4cIj
91.population 总体 wwtk6;8@
92.sampling risk 抽样风险 8=#J:LeXj
93.non- sampling risk 非抽样风险 LK'|sO>|
94.sampling unit 抽样单位 -8]M
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95.statistical sampling 统计抽样 $O/@bh1@p
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 LS=HX~5C
98.the risk of over reliance 信赖过度风险 )Bq~1M 2
99.the risk of incorrect rejection 误拒风险 E9L)dMZSpj
100. the risk of incorrect acceptance 误受风险 1~HR;cTv=
101.working trial balance 试算平衡表 +Xg]@IS-eg
102.index and cross-referencing 索引和交叉索引 nz=X/J6
103.cash receipt 现金收入 >%~%O`+
104.cash disbursement 现金支出 Y0||>LX
105.bank statement 银行对账单 0m|$ vb
106.bank reconciliation 银行存款余额调节表 nM)q;9-
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107.balance sheet date 资产负债表日 ]i3 1@O
108.net realizable value 可变现净值 JY|f zL
109.storeroom 仓库 _Co*"hl>2
110.sale invoice 销售发票 ) DzbJ}
111.price list 价目表 G@O~*k1v
112.positive confirmation request 积极式询证函 IfH*saN7
113.negative confirmation request 消极式询证函 KKz{a{ePY%
114.purchase requisition 请购单 Lwg@*:`d
115.receiving report 验收报告 86s.qPB0
116.gross margin 毛利 GJ
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117.manufacturing overhead 制造费用 u49v,,WGw
118.material requisition 领料单 .7ZV:m
119.inventory-taking 存货盘点 ="$9
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120.bond certificate 债券 [HKTXF{n
121.stock certificate 股票 (qDu|S3P
122.audit report 审计报告 n
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123.entity 被审计单位 nQ0g,'o
124.addressee of the audit report 审计报告的收件人 RN0@Q~oTI
125.unqualified opinion 无保留意见 O;u&>BMk
126.qualified opinion 保留意见 q&h&GZ
127.disclaimer of opinion 无法表示意见 ZE ())W"
128.adverse opinion 否定意见 8u,f<XHi"a
129 Auditors‘Report审计报告 s/,wyxKd
130 internal audit内部审计 R).?lnS
131 public sector audit政府审计 A{5^A)$
账项基础审计accounting number-based audit qeK_w
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风险导向审计方法risk-oriented audit approach r.5}Q?