1.audit 审计 $gk=~p|
2.attestation %4#ChlXB
鉴证 YY7dw:>e/
3.credibility ww%4MHPp8
可信赖程度 ,y/m5-D!
4.audit of financial statements 财务报表审计 eISHV.QV
5.agreed-upon procedures 执行商定程序 j
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6.high levels of assurance 高水平保证 v] Xy^7?
7.compilation 编制 6/(Z*L"~6k
8.reliability 可靠性 @}+B%R
9.relevance 相关性 *>o@EUArN
10.professional skepticism 职业谨慎 .>y3`,0h
11.objectivity 客观性 ~aL?{kb+
12. professional competence 专业胜任能力 Tn38]UL
13.Senior/CPA-in-charge 项目经理 G"vEtNoV
14.audit engagement letter 业务约定书 eR3MU]zF
15.recurring audit 连续审计 '=(yh{W
16.the client 委托人 ?iaO6HD
17.change CPA 更换注册会计师 Q2@yUDd!
18.the existing CPA 现任注册会计师 3A\Hiy!{F
19.the successor CPA 后任注册会计师 f|yq~3x)
20.the preceding CPA前任注册会计师 RcI0n"Gi_
21.issue the audit report 出具审计报告 vDc&m
22.expert 专家 $uK[[k~=S
23.the board of directors 董事会 d+8|aS<A
24.knowledge of the entity‘ s business 了解被审计单位情况 SQuW`EHBgs
25.assess material misstatement risks评估重大错报风险 ]tbl1=|
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5y~B/.YY
27.a general knowledge of ————- 初步了解―――的情况 oOQ0f |MGp
28.a more knowledge of—————— 进一步了解的情况 4%TmW/yd
29.the prior year‘s working papers 以前年度工作底稿 0=OvVU;P
30.minutes of meeting 会议纪要 AIA4c"w.EO
31.business risks 经营风险 f_QZql
32.appropriateness 适当性
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33.accounting estimate 会计估计 ]}_Ohe]X
34.management representations 管理层声明 VOp+6ho<
35.going concern assumption 持续经营假设 Y3'dV)
36.audit plan 审计计划 "+4r4
37.significant audit areas 重点审计领域 2QIo|$
38.error 错误 q&wv{
39.fraud舞弊 fEyc3K'5V
40.modified or additional procedures 修改或追加审计程序 7{f{SIB
41.misappropriation of assets 侵占资产 6~8dMy;w
42.transactions without substance 虚假交易 !t&C,@Ox
43.unusual pressures 异常压力 ?T[K{t;~jo
44.the suspected noncompliance 涉嫌存在违法行为 KVpQ,x&q~
45.materialiy 重要性 TiI3<.a!
46.exceed the materiality level 超过重要性水平 93Q
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47.approach the materiality level 接近重要性水平 *eUxarI
48.an acceptably low level 可接受水平 x^UAtKSy
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 hXn@vK6
50.misstatements or omissions 错报或漏报 7)Bizlf
51.aggregate 总计 Yb>A?@S
52.subsequent events 期后事项 hB]<li)"C
53.adjust the financial statements 调整财务报表 X.ZY1vO
54.perform additional audit procedures 实施追加的审计程序 xEe3,tb'e
55.audit risk 审计风险 8PW3x-+
56.detection risk 检查风险 =,W~^<\"
57.inappropriate audit opinion 不适当的审计意见 5U JMiwP{
58.material misstatement 重大的错报 BUEV+SZ4
59.tolerable misstatement 可容忍错报 y@]:7
60.the acceptable level of detection risk 可接受的检查风险 HwZ@T &_4
61.assessed level of material misstatement risk 重大错报风险的评估水平 |DoD.?v
62.simall business 小规模企业 1f5;^T
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63.accounting system 会计系统 DGx<Nys@B
64.test of control 控制测试 p!cNn7{;
65.walk-through test 穿行测试 uy=
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66.communication 沟通 AjO|@6
67.flow chart 流程图 +}!FP3KgT
68.reperformance of internal control 重新执行 VK$s+"
69.audit evidence 审计证据 \F),SL
70.substantive procedures 实质性程序 1|#j/
71.assertions 认定 ~^"s.Lsb
72.esistence 存在 NE!]
73.occurrence 发生
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74.completeness 完整性 (
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75.rights and obligations 权利和义务 JztSP?
76.valuation and allocation 计价和分摊 5!^?H"#c
77.cutoff 截止 \>|:URnD
78.accuracy 准确性 w<=-n;2
79.classification 分类 ?N!.:~~k
80.inspection 检查 NpxND0
81.supervision of counting 监盘 )u_[cEJHO
82.observation 观察 +K*_=gHF.
83.confirmation 函证 [%BWCd8Q~P
84.computation 计算 yDB
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85.analytical procedures 分析程序 ;"DI)hdz
86.vouch 核对 zRF+D+
87.trace 追查 o^&nkR
88.audit sampling 审计抽样 5JRj'G0I
89.error 误差 2o9IP>#u
90.expected error 预期误差
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91.population 总体 &$E.rgtg
92.sampling risk 抽样风险 's6hCs&|NV
93.non- sampling risk 非抽样风险 %(n^reuP
94.sampling unit 抽样单位 I r;Z+}4>Y
95.statistical sampling 统计抽样 q#!c6lG
96.tolerable error 可容忍误差 B"fKv0
97.the risk of under reliance 信赖不足风险 0@PI=JZ%
98.the risk of over reliance 信赖过度风险 sBm/9vu
99.the risk of incorrect rejection 误拒风险 g|V0[Hnq6
100. the risk of incorrect acceptance 误受风险 !mRDzr7
101.working trial balance 试算平衡表 [^E{Yz=8,
102.index and cross-referencing 索引和交叉索引 d7Devs
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103.cash receipt 现金收入 ]k.'~Syz
104.cash disbursement 现金支出 cu$i8$?t
105.bank statement 银行对账单 ,
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106.bank reconciliation 银行存款余额调节表 /2e,,)4g
107.balance sheet date 资产负债表日 -
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108.net realizable value 可变现净值 5X"WgR;
109.storeroom 仓库 -axV;+"b
110.sale invoice 销售发票 wZ =*ejo
111.price list 价目表 "?T
Kz:9r
112.positive confirmation request 积极式询证函 R?GF,s<j
113.negative confirmation request 消极式询证函 Gf1O7L1rX
114.purchase requisition 请购单 #R$[?fW
115.receiving report 验收报告 0}y-DCuQ
116.gross margin 毛利 /QCyA%y
117.manufacturing overhead 制造费用 ,}_uk]AQ
118.material requisition 领料单 LS4|$X4H`!
119.inventory-taking 存货盘点 ~`Xu6+1o
120.bond certificate 债券 2k3yf_N
121.stock certificate 股票 _Zs]za.#)|
122.audit report 审计报告 TZ+2S93c
123.entity 被审计单位 /C)FS?=
124.addressee of the audit report 审计报告的收件人 G@;I^_
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125.unqualified opinion 无保留意见 QHuh=7u)
126.qualified opinion 保留意见 ^L;k
127.disclaimer of opinion 无法表示意见 f.y~ Sew
128.adverse opinion 否定意见 d9sqO9Ud8
129 Auditors‘Report审计报告 |Zrkk>GW:
130 internal audit内部审计 b5Pakz=jNM
131 public sector audit政府审计 K~JXP5`(
账项基础审计accounting number-based audit =
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风险导向审计方法risk-oriented audit approach 5.e.
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