1.audit 审计 67Pmnad
2.attestation _p0Yhju?
鉴证 qX-5/;n
3.credibility TA*}p=?6?!
可信赖程度 ky[Cx!81C
4.audit of financial statements 财务报表审计 vJ'22)n
5.agreed-upon procedures 执行商定程序 kGAgX
tE
6.high levels of assurance 高水平保证 2ak]&ll+h
7.compilation 编制 Bj\
x
8.reliability 可靠性 yVK
;
"
9.relevance 相关性 t>}S@T{~T
10.professional skepticism 职业谨慎 CS~onf<xz
11.objectivity 客观性 v0 :n:q
12. professional competence 专业胜任能力 SEzjc ~@3
13.Senior/CPA-in-charge 项目经理 Oz-/0;1n
14.audit engagement letter 业务约定书 T]&?^QGAZ
15.recurring audit 连续审计 Y(7&3+'K
16.the client 委托人 g tMR/P:S
17.change CPA 更换注册会计师 uVU)LOx
18.the existing CPA 现任注册会计师 ' abEY
19.the successor CPA 后任注册会计师 EEZ~Bs}d
20.the preceding CPA前任注册会计师 e7xv~C>g
21.issue the audit report 出具审计报告 z3S"1L7
22.expert 专家 C;JW\J~W
23.the board of directors 董事会 TM#L.xPMf
24.knowledge of the entity‘ s business 了解被审计单位情况 v0)Y, hW
25.assess material misstatement risks评估重大错报风险 !|4]V}JQ
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 fG>3g
S6&
27.a general knowledge of ————- 初步了解―――的情况 sd%)g<t
28.a more knowledge of—————— 进一步了解的情况 COHBjufmR
29.the prior year‘s working papers 以前年度工作底稿 Posz|u<x
30.minutes of meeting 会议纪要
UwS7B~
31.business risks 经营风险 hIqU idJod
32.appropriateness 适当性 \ [[xyd
33.accounting estimate 会计估计 RA<ky*^dr
34.management representations 管理层声明 +:jonN9d
35.going concern assumption 持续经营假设 uNuFD|aQ.
36.audit plan 审计计划 cb)7$S
37.significant audit areas 重点审计领域 m\jjj^f a
38.error 错误 Ir>4- @
39.fraud舞弊 !zOj`
lx
40.modified or additional procedures 修改或追加审计程序 [#@l
sI
41.misappropriation of assets 侵占资产 QjSWl,{
$D
42.transactions without substance 虚假交易 ^\B4]'+^j
43.unusual pressures 异常压力 yD& Y`f#
44.the suspected noncompliance 涉嫌存在违法行为 NCi~. I
45.materialiy 重要性 6}R*7iMs
46.exceed the materiality level 超过重要性水平 l@GJcCufE
47.approach the materiality level 接近重要性水平 W3UxFs]$
48.an acceptably low level 可接受水平 #p*uk
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 gkxHfm
50.misstatements or omissions 错报或漏报 rM= :{
51.aggregate 总计 k6(</uRj
52.subsequent events 期后事项 {u
y^Bui}
53.adjust the financial statements 调整财务报表
hq{{XQ
54.perform additional audit procedures 实施追加的审计程序 s&V
sK#
55.audit risk 审计风险 'q:7PkN!p
56.detection risk 检查风险 em,1Yn?
57.inappropriate audit opinion 不适当的审计意见 CQ6I4k
58.material misstatement 重大的错报 g!_#$az3
59.tolerable misstatement 可容忍错报 oCkG
60.the acceptable level of detection risk 可接受的检查风险 F!hjtIkPj
61.assessed level of material misstatement risk 重大错报风险的评估水平 }Em{?Hqy
62.simall business 小规模企业 e6_8f*o|s
63.accounting system 会计系统 b3>zdS]Q
64.test of control 控制测试 yN`hW&K
65.walk-through test 穿行测试 P]^OSPRg
66.communication 沟通 dO z|CfUhI
67.flow chart 流程图 w]qM
68.reperformance of internal control 重新执行 e{87n>+,
69.audit evidence 审计证据 ?+d{Rh)y
70.substantive procedures 实质性程序 `!N}u
71.assertions 认定 IYq#|^)5+
72.esistence 存在 :atd_6
73.occurrence 发生 b1#C,UWK
74.completeness 完整性 y[l{
UBue:
75.rights and obligations 权利和义务 /77cjesZ9
76.valuation and allocation 计价和分摊 V]J"v#!{
77.cutoff 截止 B6&[_cht
78.accuracy 准确性 r3' DXP
79.classification 分类 bl>W i@GL
80.inspection 检查
z6J12tu
81.supervision of counting 监盘 0|-}>>qb\
82.observation 观察 <?IDCOt ?
83.confirmation 函证 XZk%5t|t
84.computation 计算 x^)?V7[t
85.analytical procedures 分析程序 n6Uh%rO7S|
86.vouch 核对 3,v/zcV
87.trace 追查 hY{4_ie=8
88.audit sampling 审计抽样 d
pS@:
89.error 误差 ~),%w*L
90.expected error 预期误差 u{=h%d/
91.population 总体 -6-rXD
92.sampling risk 抽样风险 ,8Q0AkG
93.non- sampling risk 非抽样风险 '+$r7?dKP
94.sampling unit 抽样单位 6P>Y2xV:
95.statistical sampling 统计抽样 Jxe 5y3*
(
96.tolerable error 可容忍误差 %fS1gSfh
97.the risk of under reliance 信赖不足风险 -eK0 +beQ
98.the risk of over reliance 信赖过度风险 a"xRc
99.the risk of incorrect rejection 误拒风险 @BnK C&{
100. the risk of incorrect acceptance 误受风险 w)S 4Xi=
101.working trial balance 试算平衡表 vA:ZR=)F
102.index and cross-referencing 索引和交叉索引 S_Nm?;P
103.cash receipt 现金收入 1WqCezI
104.cash disbursement 现金支出 Xlug{ Uh
105.bank statement 银行对账单 8iD7K@
106.bank reconciliation 银行存款余额调节表 5
s^vC2$)
107.balance sheet date 资产负债表日 t1iz5%`p}
108.net realizable value 可变现净值 1t/c@YUTy
109.storeroom 仓库 <`Fl Igo
110.sale invoice 销售发票 `UzH *w@e
111.price list 价目表 Ygg+=@].@
112.positive confirmation request 积极式询证函 sx+k
V A
113.negative confirmation request 消极式询证函 R&t2
114.purchase requisition 请购单 R
h6CV
115.receiving report 验收报告 Q`J U[nY
116.gross margin 毛利 S9l po_!z
117.manufacturing overhead 制造费用 mp sX4
118.material requisition 领料单 GNmP_N
119.inventory-taking 存货盘点 rusM]Z
120.bond certificate 债券 4IW90"uc
121.stock certificate 股票 J_&cI%.
122.audit report 审计报告 DC>?e[oOz
123.entity 被审计单位 7\$}|b[9
124.addressee of the audit report 审计报告的收件人 /KnIU|;
125.unqualified opinion 无保留意见 xG
edY*[`
126.qualified opinion 保留意见 w_`;Mn%p
127.disclaimer of opinion 无法表示意见 fuHNsrNlm
128.adverse opinion 否定意见 34)l3UI~
129 Auditors‘Report审计报告 #gWok'ZcR
130 internal audit内部审计 ;6 d-+(@
131 public sector audit政府审计 jl7>
账项基础审计accounting number-based audit [8tpU&J
风险导向审计方法risk-oriented audit approach lws.;abm%n