1.audit 审计 }cll? 2
2.attestation H5Rn.n( |
鉴证 X}yEMe{T
3.credibility ?.:C+*+
可信赖程度 xcz1(R
4.audit of financial statements 财务报表审计 =J,aB p
5.agreed-upon procedures 执行商定程序 $o`N%
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6.high levels of assurance 高水平保证 .!
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7.compilation 编制 hIw<gb4J%
8.reliability 可靠性 %cD7}o:u
9.relevance 相关性 i%M2(8&^Q
10.professional skepticism 职业谨慎 ;fhFv&`mE
11.objectivity 客观性 m&OzT~?_>N
12. professional competence 专业胜任能力 \HDRr*KO
13.Senior/CPA-in-charge 项目经理 E#_TX3B
14.audit engagement letter 业务约定书 Got5(^'c
15.recurring audit 连续审计 YXH9Q@Gn
16.the client 委托人 }0T1* .Cz
17.change CPA 更换注册会计师 aIk%$M at
18.the existing CPA 现任注册会计师 .h^."+TJ
19.the successor CPA 后任注册会计师 GP uAIoBo
20.the preceding CPA前任注册会计师 Q^8C*ekfg!
21.issue the audit report 出具审计报告 itM6S$
22.expert 专家 6tM CpSJ
23.the board of directors 董事会 lhx6+w
24.knowledge of the entity‘ s business 了解被审计单位情况 _.Y?BAQ
25.assess material misstatement risks评估重大错报风险 16 o3ER
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 xX
27.a general knowledge of ————- 初步了解―――的情况 38%]GQ
28.a more knowledge of—————— 进一步了解的情况 S
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29.the prior year‘s working papers 以前年度工作底稿 "!gd)^<e
30.minutes of meeting 会议纪要 e.i5j^5u
31.business risks 经营风险 jd=k[Yqr
32.appropriateness 适当性 )[6H!y5
33.accounting estimate 会计估计 J;+iW*E:
34.management representations 管理层声明 Y*0%lq({H
35.going concern assumption 持续经营假设 . #;ZM[v
36.audit plan 审计计划 A%u-6"
37.significant audit areas 重点审计领域 X#(?V[F]
38.error 错误 q
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39.fraud舞弊 ~xu<xy@E
40.modified or additional procedures 修改或追加审计程序 "-vm=d~\
41.misappropriation of assets 侵占资产 H;}V`}c<`
42.transactions without substance 虚假交易 zHr1FxD
43.unusual pressures 异常压力 [,-MC7>]
44.the suspected noncompliance 涉嫌存在违法行为 )oa6;=go
45.materialiy 重要性 &`<j!xlG
46.exceed the materiality level 超过重要性水平 0,nDyTS^
47.approach the materiality level 接近重要性水平 Rw*l#cr=.
48.an acceptably low level 可接受水平 eQno]$-\
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 DPi%[CRH
50.misstatements or omissions 错报或漏报 by&#g
51.aggregate 总计 ]E88zWDY`
52.subsequent events 期后事项 +is;$1rq
53.adjust the financial statements 调整财务报表 sW#6B+5_k
54.perform additional audit procedures 实施追加的审计程序 [a5L WW
55.audit risk 审计风险 %?_pSH}$!
56.detection risk 检查风险 9rtcI[&?0
57.inappropriate audit opinion 不适当的审计意见 eM+]KG)}
58.material misstatement 重大的错报 xe|o(!(
59.tolerable misstatement 可容忍错报 ju(&v*KA
60.the acceptable level of detection risk 可接受的检查风险 {Os$Uui37\
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;58l_ue
62.simall business 小规模企业 t&wtw
63.accounting system 会计系统 yEy
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64.test of control 控制测试 G1vWHa7n;f
65.walk-through test 穿行测试 g%#"
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66.communication 沟通 (J][(=s;a
67.flow chart 流程图 ^x4I
68.reperformance of internal control 重新执行 WtFv"$V
69.audit evidence 审计证据 '
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70.substantive procedures 实质性程序 3.?PdK&C
71.assertions 认定
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72.esistence 存在 G#8HY VF
73.occurrence 发生 ykxjT@[
74.completeness 完整性 9n$GeRO
75.rights and obligations 权利和义务 ^/2n[orl5
76.valuation and allocation 计价和分摊 ~9p*zC3M
77.cutoff 截止 pA+W
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78.accuracy 准确性 1fm\5/}'`1
79.classification 分类
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80.inspection 检查 *n N;!*J
81.supervision of counting 监盘 ,Zb]3
82.observation 观察 ~a4htj
83.confirmation 函证 u} JL*}Q
84.computation 计算 VieC+Kk
85.analytical procedures 分析程序 ( N~[sf?&
86.vouch 核对 HjbC>*
87.trace 追查 +T+f``RcK
88.audit sampling 审计抽样 AM1 J ^Dp
89.error 误差 c</d1x T
90.expected error 预期误差 /);cl;"
91.population 总体 _+S`[:;a
92.sampling risk 抽样风险 kV(}45i]s
93.non- sampling risk 非抽样风险 cV_nYcLkz
94.sampling unit 抽样单位 <K%qaf
95.statistical sampling 统计抽样 *{P"
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96.tolerable error 可容忍误差 +n %uIv
97.the risk of under reliance 信赖不足风险 [7ZFxr\:!
98.the risk of over reliance 信赖过度风险 D:U:( pg
99.the risk of incorrect rejection 误拒风险 ny|ni\6
100. the risk of incorrect acceptance 误受风险 l&(,$RmYp
101.working trial balance 试算平衡表 bBc<yaN
102.index and cross-referencing 索引和交叉索引 Bl2y~fCA
103.cash receipt 现金收入 7Kn
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104.cash disbursement 现金支出 =da_zy
105.bank statement 银行对账单 ;WC]Lf<Z^
106.bank reconciliation 银行存款余额调节表 VJS|H!CH
107.balance sheet date 资产负债表日 0"(5\T
108.net realizable value 可变现净值 z[ B*sbS
109.storeroom 仓库 zy~vw6vu
110.sale invoice 销售发票 3<1Uq3Pa
111.price list 价目表 PGsXB"k<8
112.positive confirmation request 积极式询证函 FylL7n
113.negative confirmation request 消极式询证函 K3$83%E
114.purchase requisition 请购单 F``$}]9KHD
115.receiving report 验收报告 ~z$vF
116.gross margin 毛利 XL>cTM
117.manufacturing overhead 制造费用 "GEJ9_a[
118.material requisition 领料单 IExo#\0'6
119.inventory-taking 存货盘点 Ra}%:
120.bond certificate 债券 ~C6
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121.stock certificate 股票 DnS#
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122.audit report 审计报告 nPj%EKdY4
123.entity 被审计单位 `$\g8Mo
124.addressee of the audit report 审计报告的收件人 UM(tM9
125.unqualified opinion 无保留意见 WLd{+y5#
126.qualified opinion 保留意见 o;.PZi2k
127.disclaimer of opinion 无法表示意见 8rAOs\ys
128.adverse opinion 否定意见 cH?j@-pY
129 Auditors‘Report审计报告 Ci0: -IS
130 internal audit内部审计 q{HfT
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131 public sector audit政府审计 bYGK}:T8U
账项基础审计accounting number-based audit Xi^3o
风险导向审计方法risk-oriented audit approach eEePK~%c