1.audit 审计 lezX-5Z
2.attestation *9J>3
鉴证 F
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3.credibility _p0@1 s(U
可信赖程度 BZHba8c(
4.audit of financial statements 财务报表审计 XFJGL!wWm[
5.agreed-upon procedures 执行商定程序 (JV [7u -
6.high levels of assurance 高水平保证 3%gn:.9N
7.compilation 编制 X@;;
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8.reliability 可靠性 <r 2$k"*:
9.relevance 相关性 -\=s+n_ZP?
10.professional skepticism 职业谨慎 cQM_kV??!
11.objectivity 客观性 fCC^hB]'
12. professional competence 专业胜任能力 a`/\0~
13.Senior/CPA-in-charge 项目经理 >1luLp/,$
14.audit engagement letter 业务约定书 _Sa7+d(
15.recurring audit 连续审计 _{$eOwB
16.the client 委托人 b ]A9$-
17.change CPA 更换注册会计师 ;1x(~pD*o
18.the existing CPA 现任注册会计师 haNi[|
19.the successor CPA 后任注册会计师 W}^X;f
20.the preceding CPA前任注册会计师 h"O4r8G}
21.issue the audit report 出具审计报告 >#pZ`oPEAv
22.expert 专家 8NP|>uaj
23.the board of directors 董事会 VY9o}J>,w
24.knowledge of the entity‘ s business 了解被审计单位情况 E}-Y!,v^
25.assess material misstatement risks评估重大错报风险 D1G9^7:^E
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 _=Y?' gHH
27.a general knowledge of ————- 初步了解―――的情况 ":igYh
28.a more knowledge of—————— 进一步了解的情况 AN)exU ?
29.the prior year‘s working papers 以前年度工作底稿 ^HiI
30.minutes of meeting 会议纪要 MKiP3kt8
31.business risks 经营风险 faTp|T`nY
32.appropriateness 适当性 Xg<R+o
33.accounting estimate 会计估计 sKu/VAh
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34.management representations 管理层声明 GN0s`'#"3%
35.going concern assumption 持续经营假设 GpwoS1#)0|
36.audit plan 审计计划 'tJb(X!]q
37.significant audit areas 重点审计领域 >~+qU&'2
38.error 错误 P:8qmDXo
39.fraud舞弊 #{f%b,.yxt
40.modified or additional procedures 修改或追加审计程序 _|^cudRv
41.misappropriation of assets 侵占资产 n,Gvgf
42.transactions without substance 虚假交易 n^[VN[VC
43.unusual pressures 异常压力 5EX
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44.the suspected noncompliance 涉嫌存在违法行为 b+/z,c6w
45.materialiy 重要性 1r9.JS
46.exceed the materiality level 超过重要性水平 0(o{V:l%Z|
47.approach the materiality level 接近重要性水平 m7$t$/g
48.an acceptably low level 可接受水平 W]B75
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 \bXusLI!l
50.misstatements or omissions 错报或漏报 Crg@05Z
51.aggregate 总计 cPp<+ ts
52.subsequent events 期后事项 qT153dNA&
53.adjust the financial statements 调整财务报表 Z%m\/wr
54.perform additional audit procedures 实施追加的审计程序 woyn6Z1JQ
55.audit risk 审计风险 zm~sq_=^
56.detection risk 检查风险 *4HogC
57.inappropriate audit opinion 不适当的审计意见 Fo.p}j+>
58.material misstatement 重大的错报 Od]B;&F
59.tolerable misstatement 可容忍错报 fVvB8[(;~
60.the acceptable level of detection risk 可接受的检查风险 u%24%
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61.assessed level of material misstatement risk 重大错报风险的评估水平 :iEIo7B
62.simall business 小规模企业 :ceT8-PBRx
63.accounting system 会计系统 !;%+1j?d
64.test of control 控制测试 k [eWhdSw
65.walk-through test 穿行测试 o,yZ1"
66.communication 沟通 3uy^o
67.flow chart 流程图 \$Q?
68.reperformance of internal control 重新执行 Lk`,mjhk
69.audit evidence 审计证据 BenUyv1d
70.substantive procedures 实质性程序 =N^j:t
71.assertions 认定 :pw6#yi8`
72.esistence 存在 ~{00moN"m
73.occurrence 发生 6` 4,
74.completeness 完整性 d>gN3}tT
75.rights and obligations 权利和义务 c`s ]ciC
76.valuation and allocation 计价和分摊 kP[LS1}*
77.cutoff 截止
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78.accuracy 准确性 #>_5PdO
79.classification 分类 Q&`if
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80.inspection 检查 a0)] W%F
81.supervision of counting 监盘 m#|h22^H
82.observation 观察 DP6>fzsl
83.confirmation 函证 @
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84.computation 计算 /I~(*X
85.analytical procedures 分析程序 &]S\GnqlU]
86.vouch 核对 $*qQ/hi
87.trace 追查 e\95X{_'
88.audit sampling 审计抽样 i~ITRi@
89.error 误差 9R3YUW}s
90.expected error 预期误差 20`QA
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91.population 总体 cL+bMM$4r~
92.sampling risk 抽样风险 5c 6 9M5
93.non- sampling risk 非抽样风险 B#, TdP]/
94.sampling unit 抽样单位 Z_(P^/
95.statistical sampling 统计抽样 \}:;kO4f
96.tolerable error 可容忍误差 V2o1~R~
97.the risk of under reliance 信赖不足风险 JrGY`6##p
98.the risk of over reliance 信赖过度风险 fD~f_Wr
99.the risk of incorrect rejection 误拒风险 \qw1\-q
100. the risk of incorrect acceptance 误受风险 \:Z8"~G
101.working trial balance 试算平衡表 z+{Q(8'b]
102.index and cross-referencing 索引和交叉索引 Q7pjF`wu
103.cash receipt 现金收入 ]EfM;'j[
104.cash disbursement 现金支出 cIQe^C
105.bank statement 银行对账单 tE"IE$$1
106.bank reconciliation 银行存款余额调节表 PwS7!dzH-
107.balance sheet date 资产负债表日 fK10{>E1
108.net realizable value 可变现净值 OR<%h/ \f
109.storeroom 仓库 H:4?sR3
110.sale invoice 销售发票 h:Hpz
111.price list 价目表 v@Bk)Z
112.positive confirmation request 积极式询证函 'M=V{.8U
113.negative confirmation request 消极式询证函 v
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114.purchase requisition 请购单 ij&T\):d
115.receiving report 验收报告 G~{#%i
116.gross margin 毛利 ^
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117.manufacturing overhead 制造费用 OY,iz
118.material requisition 领料单 ,niQs+'<
119.inventory-taking 存货盘点 w'&QNm>
120.bond certificate 债券 _KAg1Ww
121.stock certificate 股票 8Uoqj=5F
122.audit report 审计报告 , A;wLI
123.entity 被审计单位 [_1K1i"m
124.addressee of the audit report 审计报告的收件人 NflRNu:-
125.unqualified opinion 无保留意见 VY j
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126.qualified opinion 保留意见 gmdA1$c
127.disclaimer of opinion 无法表示意见 P*3PDa@
128.adverse opinion 否定意见 I0v4TjHH
129 Auditors‘Report审计报告 ^wMZG'/
130 internal audit内部审计 F+285JK
131 public sector audit政府审计 !f)^z9QX8
账项基础审计accounting number-based audit *5q_fO
风险导向审计方法risk-oriented audit approach UUDZ