1.audit 审计 bik] JIM
2.attestation _g^K$
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鉴证 h@PMCmf_
3.credibility 2R_o
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可信赖程度 N[+o[%A
4.audit of financial statements 财务报表审计 qHC*$v#.V?
5.agreed-upon procedures 执行商定程序 :)A.E}G
6.high levels of assurance 高水平保证 bBeFL~
7.compilation 编制 ]HNT(w@
8.reliability 可靠性 ??$i*
9.relevance 相关性 ;3.T* ?|o
10.professional skepticism 职业谨慎 75hFyh;u
11.objectivity 客观性 ^td!g1"<
12. professional competence 专业胜任能力 ]zhq.O
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13.Senior/CPA-in-charge 项目经理 }6uV]V{
14.audit engagement letter 业务约定书 ,%)WT>
15.recurring audit 连续审计 *'s2
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16.the client 委托人 M@!]U:5~V
17.change CPA 更换注册会计师 D*d
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18.the existing CPA 现任注册会计师 ,z0~mN
19.the successor CPA 后任注册会计师 7)8rc(58
20.the preceding CPA前任注册会计师 JhMrm%
21.issue the audit report 出具审计报告 oSu|Yn
22.expert 专家 y :i[~ y
23.the board of directors 董事会 #cp$lt
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24.knowledge of the entity‘ s business 了解被审计单位情况 }OX>(
25.assess material misstatement risks评估重大错报风险 )<}VP&:X
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 =XRgT1>e
27.a general knowledge of ————- 初步了解―――的情况 $dVgFot
28.a more knowledge of—————— 进一步了解的情况 TeGLAt
29.the prior year‘s working papers 以前年度工作底稿 4Rrw8Bw
30.minutes of meeting 会议纪要 WoClTb>F
31.business risks 经营风险 |$.sB|_
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32.appropriateness 适当性 Q8gdI
33.accounting estimate 会计估计 _Sk<S
34.management representations 管理层声明 <750-d!
35.going concern assumption 持续经营假设 |j5AU
36.audit plan 审计计划 %`s9yRk9>E
37.significant audit areas 重点审计领域 -pU\"$nuxH
38.error 错误 c~0VNuN
39.fraud舞弊 G8<It5CU
40.modified or additional procedures 修改或追加审计程序 )K\k6HC.
41.misappropriation of assets 侵占资产 &t.>^7ELF
42.transactions without substance 虚假交易 mISuo
43.unusual pressures 异常压力 L3G)?rPFC#
44.the suspected noncompliance 涉嫌存在违法行为 !cFE^VM_;
45.materialiy 重要性 Tl/Dq(8JH
46.exceed the materiality level 超过重要性水平 N8L)KgM5#7
47.approach the materiality level 接近重要性水平 ZAnO$pA
48.an acceptably low level 可接受水平 e u=f-HW]
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 zhR_qW+
50.misstatements or omissions 错报或漏报 MeK
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51.aggregate 总计 ZZFI\o
52.subsequent events 期后事项 zOu$H[
53.adjust the financial statements 调整财务报表 9%)& }KK|
54.perform additional audit procedures 实施追加的审计程序 2)I'5?I
55.audit risk 审计风险 EbwZZSds1
56.detection risk 检查风险 _>?8eC ]4a
57.inappropriate audit opinion 不适当的审计意见 !P
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58.material misstatement 重大的错报 L/ICFa.G
59.tolerable misstatement 可容忍错报 n4r( Vg1GS
60.the acceptable level of detection risk 可接受的检查风险 7"CH\*%
61.assessed level of material misstatement risk 重大错报风险的评估水平 P+z
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62.simall business 小规模企业 %BYlbEx
63.accounting system 会计系统 `aWwF}
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64.test of control 控制测试 iqv\ag
65.walk-through test 穿行测试 82@;.%
66.communication 沟通 n]ppO
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67.flow chart 流程图 $
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68.reperformance of internal control 重新执行 {</$Ob
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69.audit evidence 审计证据 $RFu
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70.substantive procedures 实质性程序 k~9Ywf
71.assertions 认定 <2@<r
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72.esistence 存在 rb
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73.occurrence 发生 -5-SlQu
74.completeness 完整性 _6ax{:/Q
75.rights and obligations 权利和义务 .pu`\BW>
76.valuation and allocation 计价和分摊 T=p}By3a
77.cutoff 截止 23n8,} H,
78.accuracy 准确性 }yC,uEV
79.classification 分类 Q]?J%P.
80.inspection 检查 Mb/6>
81.supervision of counting 监盘 /jL{JF>I
82.observation 观察 F0ivL`
83.confirmation 函证 uF.\dY
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84.computation 计算 0R^(rE"2#
85.analytical procedures 分析程序 !\k#{
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86.vouch 核对 g7Q*KA+
87.trace 追查 ,"MUfZ
88.audit sampling 审计抽样 Nxs%~wZ
89.error 误差 "}x70q'>S
90.expected error 预期误差 9q@YE_ji
91.population 总体 sFz4^Kn
92.sampling risk 抽样风险 d<cbp[3F
93.non- sampling risk 非抽样风险 W2.1xNWO
94.sampling unit 抽样单位 >dC(~j{
95.statistical sampling 统计抽样 {j=hQL3
96.tolerable error 可容忍误差 `
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97.the risk of under reliance 信赖不足风险 90if:mYA
98.the risk of over reliance 信赖过度风险 o >4>7
99.the risk of incorrect rejection 误拒风险 7R`ZTfD
100. the risk of incorrect acceptance 误受风险 #1!BD!u
101.working trial balance 试算平衡表 u$/2XO
102.index and cross-referencing 索引和交叉索引 0v)mgrl=,
103.cash receipt 现金收入
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104.cash disbursement 现金支出 ghO//?m
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 X1z0'gvh
107.balance sheet date 资产负债表日 Qc<O; #
108.net realizable value 可变现净值 te4"+[ $|
109.storeroom 仓库 nhxd
110.sale invoice 销售发票 mS;Q8Crh
111.price list 价目表 2uR4~XjF
112.positive confirmation request 积极式询证函 3LnyQ
113.negative confirmation request 消极式询证函 /Ta0}Y(y
114.purchase requisition 请购单 p`.fYW:p
115.receiving report 验收报告 "N:]d*A\
116.gross margin 毛利 tZBE& :l
117.manufacturing overhead 制造费用 Glc4g
118.material requisition 领料单 o|n0?bThS-
119.inventory-taking 存货盘点 8;Bwz RtgT
120.bond certificate 债券 9v3Nba
121.stock certificate 股票 "ZB`fNE
122.audit report 审计报告 ej53O/hP
123.entity 被审计单位 Ytnr$*5.
124.addressee of the audit report 审计报告的收件人 f2e$BA
125.unqualified opinion 无保留意见 tfIBsw.
126.qualified opinion 保留意见 b020U>)v
127.disclaimer of opinion 无法表示意见 (eIxU&o'
128.adverse opinion 否定意见 ?-v?SN#
129 Auditors‘Report审计报告 GT}#iM
130 internal audit内部审计
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131 public sector audit政府审计 =y/Lbe}:
账项基础审计accounting number-based audit 5{f/H]
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风险导向审计方法risk-oriented audit approach 5*'N Q010