1.audit 审计 D;I`k
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2.attestation "k<:a2R
鉴证 mVK 9NK
3.credibility 6XAr8mw9
可信赖程度 P082.:q"
4.audit of financial statements 财务报表审计 4LEE
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5.agreed-upon procedures 执行商定程序 ?66(t
6.high levels of assurance 高水平保证 YU=ZZEVi
7.compilation 编制
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8.reliability 可靠性 SO<m(o)G2
9.relevance 相关性 kNj3!u$
10.professional skepticism 职业谨慎 (`]*Y(/2G
11.objectivity 客观性 f4I#a
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12. professional competence 专业胜任能力 D w=Z_+J
13.Senior/CPA-in-charge 项目经理 H 1D;:n
14.audit engagement letter 业务约定书 b'1d<sD
15.recurring audit 连续审计 G\+nWvV7
16.the client 委托人 gww^?j#
17.change CPA 更换注册会计师 3> #mO}\
18.the existing CPA 现任注册会计师 tt]V$V
19.the successor CPA 后任注册会计师 }#G"!/ZA0:
20.the preceding CPA前任注册会计师 R
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21.issue the audit report 出具审计报告 #a | ch6B
22.expert 专家 bfJ`}xl(8
23.the board of directors 董事会 zf,%BI[Hr
24.knowledge of the entity‘ s business 了解被审计单位情况 (bx\4Ws
25.assess material misstatement risks评估重大错报风险 aoDD&JE
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +%Yc4
27.a general knowledge of ————- 初步了解―――的情况 ~y2)&x
28.a more knowledge of—————— 进一步了解的情况 %Sn 6*\z
29.the prior year‘s working papers 以前年度工作底稿 =b<<5N s
30.minutes of meeting 会议纪要 "'!%};
31.business risks 经营风险 a*':W%7
32.appropriateness 适当性 uUz`= 4%A
33.accounting estimate 会计估计 'K3s4x($
34.management representations 管理层声明 sk
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35.going concern assumption 持续经营假设 vA;F]epr!
36.audit plan 审计计划 >y
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37.significant audit areas 重点审计领域 F[kW:-ne@Z
38.error 错误 P$3=i`X!nw
39.fraud舞弊 l^!A
40.modified or additional procedures 修改或追加审计程序 v]T(zL|
41.misappropriation of assets 侵占资产 =kb6xmB^t
42.transactions without substance 虚假交易 %i&/$0.8
43.unusual pressures 异常压力 @mx$sNDkL
44.the suspected noncompliance 涉嫌存在违法行为 %A62xnX
45.materialiy 重要性 :@ E1Pun?
46.exceed the materiality level 超过重要性水平 R6Zj=l[
47.approach the materiality level 接近重要性水平 A6N~UV*_
48.an acceptably low level 可接受水平 Wzqb>.
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 |[Ie
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50.misstatements or omissions 错报或漏报 ~zxwg+:QO
51.aggregate 总计 >&;>PZBPCO
52.subsequent events 期后事项 l+2cj?X
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 'cZMRRc<
55.audit risk 审计风险 )[^y
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56.detection risk 检查风险 K3rBl!7v
57.inappropriate audit opinion 不适当的审计意见 ^m_^
58.material misstatement 重大的错报 'B3Wz
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59.tolerable misstatement 可容忍错报 OK-sT7But
60.the acceptable level of detection risk 可接受的检查风险 Ug7`ez4vw
61.assessed level of material misstatement risk 重大错报风险的评估水平 (/U)>%n
62.simall business 小规模企业 q9^Y?`
63.accounting system 会计系统 zg#m09[4
64.test of control 控制测试
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65.walk-through test 穿行测试 2f19W#
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66.communication 沟通 DD!MGf/
67.flow chart 流程图 *BLe3dok(
68.reperformance of internal control 重新执行 ]$~Fzs
69.audit evidence 审计证据 heL$2dZ5H
70.substantive procedures 实质性程序 StU 4{
71.assertions 认定 Vvm=MBgN
72.esistence 存在 ,-(T"Ph<
73.occurrence 发生 O3kg
74.completeness 完整性
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75.rights and obligations 权利和义务 [DZqCo
76.valuation and allocation 计价和分摊 R9Sf!LR
77.cutoff 截止 U*3AM_w
78.accuracy 准确性 x&C%4Y_]
79.classification 分类 -)1-~7
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80.inspection 检查 gA~20LSt
81.supervision of counting 监盘 wMb)6YZ
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82.observation 观察 H2qf'
83.confirmation 函证 d,c8Hs8
84.computation 计算 4\LZD{
85.analytical procedures 分析程序 Rx6l|'e
86.vouch 核对 d/D,P=j"
87.trace 追查 ;n`R\NO9
88.audit sampling 审计抽样 lPM3}52Xu
89.error 误差 Ih.rC>)rx
90.expected error 预期误差 f
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91.population 总体 6'xomRpYN
92.sampling risk 抽样风险 D.'h?^kA
93.non- sampling risk 非抽样风险 j-7u>s-l
94.sampling unit 抽样单位 _e%dM
95.statistical sampling 统计抽样 ]@v}y&
96.tolerable error 可容忍误差 &+ KyPY+
97.the risk of under reliance 信赖不足风险 lT 8#bA
98.the risk of over reliance 信赖过度风险 ?4XnEDAm
99.the risk of incorrect rejection 误拒风险 YT>KJ
100. the risk of incorrect acceptance 误受风险 Cye
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101.working trial balance 试算平衡表 t\h$&[[l'z
102.index and cross-referencing 索引和交叉索引 gtiE hCF2W
103.cash receipt 现金收入 j'K38@M:MN
104.cash disbursement 现金支出 A)tP()+)
105.bank statement 银行对账单 'Qa5n\HX$
106.bank reconciliation 银行存款余额调节表 {esJ=FV\
107.balance sheet date 资产负债表日 5?WYsj"
108.net realizable value 可变现净值 4&QUh+F
109.storeroom 仓库 5%*w<6<_z
110.sale invoice 销售发票 @@I7$*
111.price list 价目表 QK)){cK
112.positive confirmation request 积极式询证函 pkJ/oT
113.negative confirmation request 消极式询证函 :0$a.8Y\++
114.purchase requisition 请购单 ,LDm8
115.receiving report 验收报告 :.kZR;
116.gross margin 毛利 j^flwk
117.manufacturing overhead 制造费用 {C3U6kKs;R
118.material requisition 领料单 >ys[I0bo
119.inventory-taking 存货盘点 Dj i^+;"&
120.bond certificate 债券 ,~COZi;R.D
121.stock certificate 股票 H{l)
122.audit report 审计报告 h.)h@$d
123.entity 被审计单位 v2Bzx/F
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124.addressee of the audit report 审计报告的收件人 aSC9&Nf;
125.unqualified opinion 无保留意见 Lxv6!?v|
126.qualified opinion 保留意见 B
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127.disclaimer of opinion 无法表示意见 tF*szf|$-
128.adverse opinion 否定意见 7p.>\YtoR}
129 Auditors‘Report审计报告 As~(7?]r
130 internal audit内部审计 +Y}V3(w9X
131 public sector audit政府审计 ]mQw,S)/"
账项基础审计accounting number-based audit .%}?b~
风险导向审计方法risk-oriented audit approach ~*M$O &