1.audit 审计 vj#m#1\f
2.attestation K6~')9Q
鉴证 Xpkj44
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3.credibility %A&g-4(
可信赖程度 .rDao]K
4.audit of financial statements 财务报表审计 )kKeA
5.agreed-upon procedures 执行商定程序 .
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6.high levels of assurance 高水平保证 9Y2(.~w6X
7.compilation 编制 <X97W\
8.reliability 可靠性 ~g~`,:Qc
9.relevance 相关性 bhZ5-wo4%
10.professional skepticism 职业谨慎 DuQ:82 3b
11.objectivity 客观性 VF7H0XR/k5
12. professional competence 专业胜任能力 V*6&GM&
13.Senior/CPA-in-charge 项目经理 pFo,@M
14.audit engagement letter 业务约定书 2v*X^2+
15.recurring audit 连续审计 ]@}@G[e#[
16.the client 委托人 M&/e*Ta5
17.change CPA 更换注册会计师 0 R&7vn
18.the existing CPA 现任注册会计师 OXoEA a
19.the successor CPA 后任注册会计师 HE2t0sAYX
20.the preceding CPA前任注册会计师 7:.
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21.issue the audit report 出具审计报告 ) I.uqG
22.expert 专家 ~~ty9;KYL
23.the board of directors 董事会 U!nNT==
24.knowledge of the entity‘ s business 了解被审计单位情况 cf_X=;yaqy
25.assess material misstatement risks评估重大错报风险 % <%r
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 W;,RU8\f
27.a general knowledge of ————- 初步了解―――的情况 %Si3LQf
28.a more knowledge of—————— 进一步了解的情况 _xP@kN~
29.the prior year‘s working papers 以前年度工作底稿 MF::At[4
30.minutes of meeting 会议纪要 .d4&s7n0
31.business risks 经营风险 MY&?*pV)
32.appropriateness 适当性 LyNur8 Zi
33.accounting estimate 会计估计 7H[.o~\
34.management representations 管理层声明 kf)s3I/`(
35.going concern assumption 持续经营假设 rN {5^+w
36.audit plan 审计计划 @oMl^UYM=
37.significant audit areas 重点审计领域 (L<G=XC
38.error 错误 BUsAEwM
39.fraud舞弊 yv5c0G.D
40.modified or additional procedures 修改或追加审计程序 wmX * n'l
41.misappropriation of assets 侵占资产 KH[Oq
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42.transactions without substance 虚假交易 E{}eYU
43.unusual pressures 异常压力 .noY[P8i
44.the suspected noncompliance 涉嫌存在违法行为 C2
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45.materialiy 重要性 mgEZiAV ?
46.exceed the materiality level 超过重要性水平 %vrUk;<35
47.approach the materiality level 接近重要性水平 K5d>{c
48.an acceptably low level 可接受水平 ^`(3X
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 D_I_=0qNd
50.misstatements or omissions 错报或漏报 ]G=^7O]`C!
51.aggregate 总计 'KNUPi|
52.subsequent events 期后事项 nyd'79~>G
53.adjust the financial statements 调整财务报表 W4AFa>h
54.perform additional audit procedures 实施追加的审计程序 gf|&u4D
55.audit risk 审计风险 E>}3MfL
56.detection risk 检查风险 $D#eD.
57.inappropriate audit opinion 不适当的审计意见 NVo=5
58.material misstatement 重大的错报 N5fMMi(O
59.tolerable misstatement 可容忍错报 &R}2/Mt
60.the acceptable level of detection risk 可接受的检查风险 UrB{jS?
61.assessed level of material misstatement risk 重大错报风险的评估水平 9'\*Ip^
62.simall business 小规模企业 )XD$YI
63.accounting system 会计系统 xTdh/
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64.test of control 控制测试 r6`KZ TU
65.walk-through test 穿行测试 _&F*4t!
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66.communication 沟通 ]P(_
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67.flow chart 流程图 .n|
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68.reperformance of internal control 重新执行 ,W;2A0A?X
69.audit evidence 审计证据 e p\a
70.substantive procedures 实质性程序 ("@ih]zYf
71.assertions 认定 N%QVkuCbM
72.esistence 存在 ?|we.{
73.occurrence 发生 Aj2yAg
74.completeness 完整性 & Pzr)W(
75.rights and obligations 权利和义务 |Ns[
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76.valuation and allocation 计价和分摊 ;z^C\=om
77.cutoff 截止
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78.accuracy 准确性 GVzG
79.classification 分类 Tk0Senq,
80.inspection 检查 25`6V>\
81.supervision of counting 监盘 Y-c_ 2 )
82.observation 观察 t{ScK%S6
83.confirmation 函证 .^*
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84.computation 计算 IqmoWn3
85.analytical procedures 分析程序 Gcu?xG{
86.vouch 核对 /*{s1Zcb
87.trace 追查 /=ro$@
88.audit sampling 审计抽样 FFqqAT5
89.error 误差 GbZqLZ0
90.expected error 预期误差 q:ZF6o`Z83
91.population 总体 L(eLxw e%
92.sampling risk 抽样风险 Ycve[31BDd
93.non- sampling risk 非抽样风险 xD<:'-ri>
94.sampling unit 抽样单位 *4F6U
95.statistical sampling 统计抽样 41jx+
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96.tolerable error 可容忍误差 'IroQ M
97.the risk of under reliance 信赖不足风险 '\.fG\xD
98.the risk of over reliance 信赖过度风险 k9?fE
99.the risk of incorrect rejection 误拒风险 F2RU7o'f.
100. the risk of incorrect acceptance 误受风险 r%~/y
101.working trial balance 试算平衡表 $17utJ58
102.index and cross-referencing 索引和交叉索引 hbv>Jjd
103.cash receipt 现金收入 0 lsX~d'W
104.cash disbursement 现金支出 oefhJM!y
105.bank statement 银行对账单 7nAB^~)6l
106.bank reconciliation 银行存款余额调节表 DkGC+Dw
107.balance sheet date 资产负债表日 zDO`w0N
108.net realizable value 可变现净值 @'{
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109.storeroom 仓库 c:MP^PWc
110.sale invoice 销售发票 ACcxQK}
111.price list 价目表 A296f(
112.positive confirmation request 积极式询证函 &
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113.negative confirmation request 消极式询证函 yb:Xjg7
114.purchase requisition 请购单 0WI3m2i
115.receiving report 验收报告 (},TZ+u
116.gross margin 毛利 1FiFP5
117.manufacturing overhead 制造费用 2pEr
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118.material requisition 领料单 EpCsJ08K
119.inventory-taking 存货盘点 UfnjhHu
120.bond certificate 债券 Una7O]
121.stock certificate 股票 B&E qd
122.audit report 审计报告 !yQ# E2/A
123.entity 被审计单位 yBwgLn
124.addressee of the audit report 审计报告的收件人 -_RMiGM?T
125.unqualified opinion 无保留意见 _Hn-bp[?>
126.qualified opinion 保留意见 i?&g;_n^
127.disclaimer of opinion 无法表示意见 HG/`5$L
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128.adverse opinion 否定意见 <k0$3&D
129 Auditors‘Report审计报告 gE>_:s
130 internal audit内部审计 ')Drv)L
131 public sector audit政府审计 !Z*2X
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账项基础审计accounting number-based audit QFm~wv8:
风险导向审计方法risk-oriented audit approach ?UlAwxn