1.audit 审计 o
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2.attestation h05<1>?|
鉴证 1*.*\4xo
3.credibility PZI6{KOis
可信赖程度
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4.audit of financial statements 财务报表审计 (k_9<Yb3
5.agreed-upon procedures 执行商定程序 TIK'A<
6.high levels of assurance 高水平保证 }T}xVd0
7.compilation 编制 AS'+p %(
8.reliability 可靠性 P(a}OlG
9.relevance 相关性 as@?
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10.professional skepticism 职业谨慎 [2!C^\t
11.objectivity 客观性 lbC,*U^
12. professional competence 专业胜任能力 !'B='].
13.Senior/CPA-in-charge 项目经理 $#(j2sL1
14.audit engagement letter 业务约定书 T wzpq1
15.recurring audit 连续审计 <,X=M6$0n
16.the client 委托人 !7p&n3dz
17.change CPA 更换注册会计师 DWN9_*{
18.the existing CPA 现任注册会计师 9TwKd0AT$&
19.the successor CPA 后任注册会计师 qd<I;*WV
20.the preceding CPA前任注册会计师 &y7xL-xP
21.issue the audit report 出具审计报告 PKQ.gPu6*@
22.expert 专家 4um^7Ns)7
23.the board of directors 董事会 %/qwqo`Q
24.knowledge of the entity‘ s business 了解被审计单位情况 >]uu?!
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25.assess material misstatement risks评估重大错报风险 }daU/
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 9SJSUv:@
27.a general knowledge of ————- 初步了解―――的情况 ?Cx=!k.
28.a more knowledge of—————— 进一步了解的情况 Ejnk\ 8:
29.the prior year‘s working papers 以前年度工作底稿 |*Oi:)qt
30.minutes of meeting 会议纪要 h\Q@zR*0a
31.business risks 经营风险 T6."j_
32.appropriateness 适当性 cIcu=U
33.accounting estimate 会计估计 !Uv>>MCr
34.management representations 管理层声明 NK'@.=$
35.going concern assumption 持续经营假设 Ey=}bBx
36.audit plan 审计计划 &9"Y:),
37.significant audit areas 重点审计领域 :Gew8G
38.error 错误 H!>>|6OPF
39.fraud舞弊 ~Yc!~Rz
40.modified or additional procedures 修改或追加审计程序 1g j GaC
41.misappropriation of assets 侵占资产 wvxsn!Ao&=
42.transactions without substance 虚假交易 ;--D?Gs]Qr
43.unusual pressures 异常压力 %?Q&a ]
44.the suspected noncompliance 涉嫌存在违法行为 ^aQ&.q
45.materialiy 重要性 s+z 5"3'n
46.exceed the materiality level 超过重要性水平 \A)Pcc}7
47.approach the materiality level 接近重要性水平 ]2
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48.an acceptably low level 可接受水平 FZIC|uz
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 $PAAmaigi
50.misstatements or omissions 错报或漏报 $?dQ^]<,
51.aggregate 总计 /Gn0|]KI
52.subsequent events 期后事项 ).A9>^6?{
53.adjust the financial statements 调整财务报表 ayQeT
54.perform additional audit procedures 实施追加的审计程序 7_jlNr7uk
55.audit risk 审计风险 :,g]Om^
56.detection risk 检查风险 _pDfPLlY&
57.inappropriate audit opinion 不适当的审计意见 \9uK^oS
58.material misstatement 重大的错报 pM}~/
59.tolerable misstatement 可容忍错报 >#Xz~xI/I
60.the acceptable level of detection risk 可接受的检查风险 %(W8WLz}
61.assessed level of material misstatement risk 重大错报风险的评估水平 pjs4FZ`Pd;
62.simall business 小规模企业 !IA\c(c^
63.accounting system 会计系统 M'F<1(
64.test of control 控制测试 5&O%0`t
65.walk-through test 穿行测试 cG%X}ZV5
66.communication 沟通 /Ov1eQBNG
67.flow chart 流程图 $RNHRA.
68.reperformance of internal control 重新执行 \ 9iiS(e
69.audit evidence 审计证据 +r9neS.l
70.substantive procedures 实质性程序 E.+%b;Eqe
71.assertions 认定 #dD0vYT&od
72.esistence 存在 t\TxK7i
73.occurrence 发生 _N)&<'lB<
74.completeness 完整性 TdT`Vf
75.rights and obligations 权利和义务 x+;y0`oL
76.valuation and allocation 计价和分摊 y)a)VvU":
77.cutoff 截止 r-*6#
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78.accuracy 准确性 ;r&Z?B$
79.classification 分类 FSAX,Y
80.inspection 检查 ek]nLN
81.supervision of counting 监盘 V|[NL4
82.observation 观察 s@{~8cHgU
83.confirmation 函证 %u_dxpx
84.computation 计算 Dln1 R[
85.analytical procedures 分析程序 e-[PuJ
86.vouch 核对 fOME&$=O
87.trace 追查 3D1y^
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88.audit sampling 审计抽样
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89.error 误差 qvK/}
90.expected error 预期误差 Q\T?t
91.population 总体 DvB{N`COd
92.sampling risk 抽样风险 jzGK(%sw"
93.non- sampling risk 非抽样风险 [t$ r)vX
94.sampling unit 抽样单位 zSU,le
95.statistical sampling 统计抽样 {
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96.tolerable error 可容忍误差 E*wG5]at
97.the risk of under reliance 信赖不足风险 I,`;#Q)nx
98.the risk of over reliance 信赖过度风险 T93st<F=R
99.the risk of incorrect rejection 误拒风险 YOj&1ymBZ
100. the risk of incorrect acceptance 误受风险 ] $r].,&
101.working trial balance 试算平衡表 W$()W)
102.index and cross-referencing 索引和交叉索引 S' kgpF"bm
103.cash receipt 现金收入 BzkfB:wr
104.cash disbursement 现金支出 sR[!6[AA
105.bank statement 银行对账单 X1o^MMpz(F
106.bank reconciliation 银行存款余额调节表 |WEl5 bNc3
107.balance sheet date 资产负债表日 &R?to>xr\
108.net realizable value 可变现净值 1q3"qYH
109.storeroom 仓库 &5${k'
110.sale invoice 销售发票 nE
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111.price list 价目表 hITYBPqRO
112.positive confirmation request 积极式询证函 8iOHav4
113.negative confirmation request 消极式询证函 c5b}q@nH
114.purchase requisition 请购单 0t}v@-abU
115.receiving report 验收报告 F:q8.^HTJ
116.gross margin 毛利 o3GkTn O
117.manufacturing overhead 制造费用 19c_=$mV
118.material requisition 领料单 bgKC^Q/F
119.inventory-taking 存货盘点 (GC5r#AnS
120.bond certificate 债券 i*m;kWu,
121.stock certificate 股票 V,0$mBYa
122.audit report 审计报告 saQs<1
123.entity 被审计单位 PREGQ0
124.addressee of the audit report 审计报告的收件人 n%#3x
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125.unqualified opinion 无保留意见 "~._G5i.
126.qualified opinion 保留意见 SQn.`0HT
127.disclaimer of opinion 无法表示意见 6 U[VoUU
128.adverse opinion 否定意见 la w$LL
129 Auditors‘Report审计报告 -m=A1~|7
130 internal audit内部审计 1'Q6l
131 public sector audit政府审计 #asi%&3pP
账项基础审计accounting number-based audit *<y9.\zY<
风险导向审计方法risk-oriented audit approach 8.N`^Nj 1