1.audit 审计 6B|IbQ^
2.attestation "y5c)l(Rg
鉴证 P^.L0T5g
3.credibility \}G/F!
可信赖程度 @XB/9!
4.audit of financial statements 财务报表审计 ^bS&[+9E
5.agreed-upon procedures 执行商定程序 Vx?a&{3]-
6.high levels of assurance 高水平保证 &~uzu{
7.compilation 编制 ? NVN&zD]
8.reliability 可靠性 n802!d+Tn
9.relevance 相关性 o- GHAQ
10.professional skepticism 职业谨慎 'N'EC`R
11.objectivity 客观性 iv3NmkP1
12. professional competence 专业胜任能力 ~FDJKGK
13.Senior/CPA-in-charge 项目经理 Jf4D">h
14.audit engagement letter 业务约定书 *`mwm:4
15.recurring audit 连续审计 8'/vW ~f
16.the client 委托人 "4i(5|whp?
17.change CPA 更换注册会计师 B
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18.the existing CPA 现任注册会计师 r@k&1*&
19.the successor CPA 后任注册会计师 |P~TZ
20.the preceding CPA前任注册会计师 MJDFm,
21.issue the audit report 出具审计报告 P62g7>B5^
22.expert 专家 F&I^bkvh
23.the board of directors 董事会 M0n@?S
24.knowledge of the entity‘ s business 了解被审计单位情况 i!sKL%z}
25.assess material misstatement risks评估重大错报风险 }!5"EL(L80
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 !J'BAq[x
27.a general knowledge of ————- 初步了解―――的情况 9?@M Zh
28.a more knowledge of—————— 进一步了解的情况 1^Ci$ra
29.the prior year‘s working papers 以前年度工作底稿 8 w^i
30.minutes of meeting 会议纪要 IQY\L@"
31.business risks 经营风险 &5c)qap;n
32.appropriateness 适当性 :/d#U:I
33.accounting estimate 会计估计 mI?AI7DqK
34.management representations 管理层声明 wVV'9pw}
35.going concern assumption 持续经营假设 </Q<*@p?
36.audit plan 审计计划 qp'HRh@P2:
37.significant audit areas 重点审计领域 jD'\\jAUdm
38.error 错误 *|ubH?71%Y
39.fraud舞弊 ~B|K]&/]
40.modified or additional procedures 修改或追加审计程序 3S
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41.misappropriation of assets 侵占资产 Lk=f^qJ
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42.transactions without substance 虚假交易 &F)P3=
43.unusual pressures 异常压力 w}YO+
44.the suspected noncompliance 涉嫌存在违法行为 lP\7=9rh^x
45.materialiy 重要性 gQ/-.1Pz$
46.exceed the materiality level 超过重要性水平 y
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47.approach the materiality level 接近重要性水平 `epO/Uu\~u
48.an acceptably low level 可接受水平 XwE(&ZCf'b
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 7WKb|
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50.misstatements or omissions 错报或漏报 EL5gMs
51.aggregate 总计 Rw=gg>\
52.subsequent events 期后事项 Q4}2-}|
53.adjust the financial statements 调整财务报表 Mp}aJzmkB;
54.perform additional audit procedures 实施追加的审计程序 8v
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55.audit risk 审计风险 $yLsuqB}
56.detection risk 检查风险 [*]&U6\j
57.inappropriate audit opinion 不适当的审计意见 ^4h/6^b0c
58.material misstatement 重大的错报 ?tV $o,11
59.tolerable misstatement 可容忍错报 #-Ehg4W
60.the acceptable level of detection risk 可接受的检查风险 [N'YFb3"O
61.assessed level of material misstatement risk 重大错报风险的评估水平 t1wNOoRa
62.simall business 小规模企业 \Om.pOz
63.accounting system 会计系统 Y Dq5%N`
64.test of control 控制测试 C`%
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65.walk-through test 穿行测试 {D 9m//x
66.communication 沟通 O#sDZ.EL
67.flow chart 流程图 6"/cz~h
68.reperformance of internal control 重新执行 [;
69.audit evidence 审计证据 q`{crY30
70.substantive procedures 实质性程序 AKzhal!
71.assertions 认定 Z9E[RD
72.esistence 存在 Q+$+{g-8
73.occurrence 发生 vB
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74.completeness 完整性
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75.rights and obligations 权利和义务 +.!
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76.valuation and allocation 计价和分摊 BRi\&&<4
77.cutoff 截止 /YKg.DA|
78.accuracy 准确性 i<m 1^a#C'
79.classification 分类 a;r,*zZ="
80.inspection 检查 pIXbr($
81.supervision of counting 监盘 []}E-
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82.observation 观察 "
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83.confirmation 函证 {r yv7G
84.computation 计算 < HlS0J9
85.analytical procedures 分析程序 x_GD
86.vouch 核对 2/<VoK0b
87.trace 追查 5
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88.audit sampling 审计抽样 8
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89.error 误差 ]+u`E
90.expected error 预期误差 ...|S]a
91.population 总体 *9Ej fs7L
92.sampling risk 抽样风险 )*}2L_5]
93.non- sampling risk 非抽样风险 LZG?M|(6D
94.sampling unit 抽样单位 Y@)/iwq
95.statistical sampling 统计抽样 8eCC
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96.tolerable error 可容忍误差 e`27 ?
97.the risk of under reliance 信赖不足风险 b1>zGC^|
98.the risk of over reliance 信赖过度风险 F%Oy4*4
99.the risk of incorrect rejection 误拒风险 nd_+g2x'
100. the risk of incorrect acceptance 误受风险 ,UNCBnv1
101.working trial balance 试算平衡表 "#Qqwsw7
102.index and cross-referencing 索引和交叉索引 ,l
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103.cash receipt 现金收入 :08b&myx
104.cash disbursement 现金支出 )zzZYs&|
105.bank statement 银行对账单 l6]:Zcd0
106.bank reconciliation 银行存款余额调节表 Cak`}J 2
107.balance sheet date 资产负债表日 DyhW_PH2J
108.net realizable value 可变现净值 }#]2u|G
109.storeroom 仓库 E}LYO:
110.sale invoice 销售发票 VJviX[V?4
111.price list 价目表 R~TzZ(Ah]
112.positive confirmation request 积极式询证函 {"k}C2K'r
113.negative confirmation request 消极式询证函 " iAwD8-
114.purchase requisition 请购单 qtlXDgppO
115.receiving report 验收报告 82d~>i%T
116.gross margin 毛利 G(joamfM
117.manufacturing overhead 制造费用 l
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118.material requisition 领料单 n sW#
119.inventory-taking 存货盘点 h]WPWa)M
120.bond certificate 债券 sa6/$
121.stock certificate 股票 [[
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122.audit report 审计报告 m/TjXA8_
123.entity 被审计单位 K{DsGf,
124.addressee of the audit report 审计报告的收件人 lqdil l\
125.unqualified opinion 无保留意见 drRi<7
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126.qualified opinion 保留意见 &/wd_;d^A
127.disclaimer of opinion 无法表示意见 SWwL.-+E]
128.adverse opinion 否定意见 '$nm~z,V
129 Auditors‘Report审计报告 EH1GdlhA
130 internal audit内部审计 PiQsVk
131 public sector audit政府审计 EGJ d:>k
账项基础审计accounting number-based audit l5;
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风险导向审计方法risk-oriented audit approach !g|)?XWc