1.audit 审计 s50ln&2
2.attestation OSk9Eb4ld
鉴证 *h
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3.credibility 2_v>8B
可信赖程度 d5hE!=
4.audit of financial statements 财务报表审计 b"9,DQB=i
5.agreed-upon procedures 执行商定程序 M+:wa@Kl
6.high levels of assurance 高水平保证 h65j,v6B
7.compilation 编制 ~V)
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8.reliability 可靠性 P#PQ4uK \
9.relevance 相关性 L;`t%1
10.professional skepticism 职业谨慎 #w6CL
11.objectivity 客观性 Y1IlH8+0
12. professional competence 专业胜任能力 ?Q2pD!L{
13.Senior/CPA-in-charge 项目经理 q#Vf2U55m
14.audit engagement letter 业务约定书 Ymom 0g+f
15.recurring audit 连续审计 -}o;Y)
16.the client 委托人 3R {y68-S
17.change CPA 更换注册会计师 ak[)+_k_
18.the existing CPA 现任注册会计师 SGm?"esEt
19.the successor CPA 后任注册会计师 UtN>6$u
20.the preceding CPA前任注册会计师 F)Lbr>H?I
21.issue the audit report 出具审计报告 L4b4
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22.expert 专家 R
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23.the board of directors 董事会 -&}E:zoe
24.knowledge of the entity‘ s business 了解被审计单位情况 wP*Z/}Uum+
25.assess material misstatement risks评估重大错报风险 `m^OnH
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 AAcbY;
27.a general knowledge of ————- 初步了解―――的情况 $EF@x}h:A
28.a more knowledge of—————— 进一步了解的情况 IIkJ"Qg.
29.the prior year‘s working papers 以前年度工作底稿 X Rn=;gK%J
30.minutes of meeting 会议纪要 CgC wM=!r
31.business risks 经营风险 ~l~g0J
32.appropriateness 适当性 X $f%Ss
33.accounting estimate 会计估计 E12k1gC`
34.management representations 管理层声明 @AOiZOH
35.going concern assumption 持续经营假设 tw66
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36.audit plan 审计计划 k9n93I|Cm
37.significant audit areas 重点审计领域 0J~4
38.error 错误 xJCpWU3wM
39.fraud舞弊 "f_Z.6WMY
40.modified or additional procedures 修改或追加审计程序 o*_ D
41.misappropriation of assets 侵占资产 30@ GFaab
42.transactions without substance 虚假交易 d/1XL[&
43.unusual pressures 异常压力 O;2 u1p'iP
44.the suspected noncompliance 涉嫌存在违法行为 iq$/6!t
45.materialiy 重要性 WmA578|l!
46.exceed the materiality level 超过重要性水平 Fm"$W^H
47.approach the materiality level 接近重要性水平 5oS\uX|
48.an acceptably low level 可接受水平 \~PFD%]:3
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 bd4q
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50.misstatements or omissions 错报或漏报 H^G*5EQK
51.aggregate 总计 jPfoI-
52.subsequent events 期后事项 DZue.or
53.adjust the financial statements 调整财务报表 ~
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54.perform additional audit procedures 实施追加的审计程序 e 3K
55.audit risk 审计风险 zlfm})+G
56.detection risk 检查风险 ;/@R{G{+~;
57.inappropriate audit opinion 不适当的审计意见 Tx*m
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58.material misstatement 重大的错报 ~"k'T9QBY
59.tolerable misstatement 可容忍错报 c+JlM1p@
60.the acceptable level of detection risk 可接受的检查风险 ;Peyo1
61.assessed level of material misstatement risk 重大错报风险的评估水平 9!LAAE`
62.simall business 小规模企业 0NxaQ`\
63.accounting system 会计系统 4rm/+Zes
64.test of control 控制测试 art{PV4-
65.walk-through test 穿行测试 `f'P
66.communication 沟通 v,;?+Ck
67.flow chart 流程图 E'Bt1u
68.reperformance of internal control 重新执行 <CFur
69.audit evidence 审计证据 #XsqTK_nk
70.substantive procedures 实质性程序 x+pFu5,
71.assertions 认定 k;sUD mrO
72.esistence 存在 < -Nj
73.occurrence 发生 Y*Pr
74.completeness 完整性 nFqMS|EN
75.rights and obligations 权利和义务 fOVRtSls
76.valuation and allocation 计价和分摊 U:Y?2$#
77.cutoff 截止 U^xFqJY6
78.accuracy 准确性 ]arP6iN+
79.classification 分类 [#:k3aFz
80.inspection 检查 ydt1ED0Q-
81.supervision of counting 监盘 /y}
82.observation 观察 y{&,YV&_h
83.confirmation 函证 b}fH$.V@
84.computation 计算 =["GnL*!0
85.analytical procedures 分析程序 P.o W#Je
86.vouch 核对 mWh:,[o
87.trace 追查 {'1,JwSmb
88.audit sampling 审计抽样 @:63OLlrG
89.error 误差 G.Q+"+*^
90.expected error 预期误差 Yr+&|;DB
91.population 总体 <*[(t;i
92.sampling risk 抽样风险 7$ 'ja
93.non- sampling risk 非抽样风险 @bZb#,n]
94.sampling unit 抽样单位 &\LbajP:+
95.statistical sampling 统计抽样 1n^xVk-G
96.tolerable error 可容忍误差 fRiHs\+
97.the risk of under reliance 信赖不足风险 YW*ti|u|w
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 w^~,M3(+)1
100. the risk of incorrect acceptance 误受风险 c0@v`-9
101.working trial balance 试算平衡表 8:f(PN
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 VD4(
104.cash disbursement 现金支出 H_{Yr+p
105.bank statement 银行对账单 BsJClKp/
106.bank reconciliation 银行存款余额调节表 COap*
107.balance sheet date 资产负债表日 %n^]1R#
108.net realizable value 可变现净值 U-@\V1;C
109.storeroom 仓库 mwt3EV5
110.sale invoice 销售发票 L(.5:&Y=`
111.price list 价目表 R7#B_^ $
112.positive confirmation request 积极式询证函 O?@AnkOhn
113.negative confirmation request 消极式询证函 LVSJK.B
114.purchase requisition 请购单 RW'QU`N[Y
115.receiving report 验收报告 Y9ru~&/o$
116.gross margin 毛利 `sSI; +
117.manufacturing overhead 制造费用 c5JxKU_
118.material requisition 领料单 (UCWSA7oc
119.inventory-taking 存货盘点 QgP
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120.bond certificate 债券 2?&h{PA+
121.stock certificate 股票 Yv>% 5`
122.audit report 审计报告 Qk((H~I}
123.entity 被审计单位 7z}NI,R}1
124.addressee of the audit report 审计报告的收件人 8"+Kz
125.unqualified opinion 无保留意见 Ta_#Rg*!
126.qualified opinion 保留意见 ,ecFHk
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127.disclaimer of opinion 无法表示意见 ).
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128.adverse opinion 否定意见 p &
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129 Auditors‘Report审计报告 -0Ps.B
130 internal audit内部审计 O%OeYO69
131 public sector audit政府审计 _T1|_9b
账项基础审计accounting number-based audit 4v;/"4)'
风险导向审计方法risk-oriented audit approach ]'hz+V31%