1.audit 审计 9d
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2.attestation z}Q54,9m
鉴证 oY &r76
3.credibility ie5"
可信赖程度 >zhbOkR9c
4.audit of financial statements 财务报表审计 /W%{b:
5.agreed-upon procedures 执行商定程序 MD&Ebq5V
6.high levels of assurance 高水平保证 ,+f'%)s_x
7.compilation 编制 3]T2Zp&;
8.reliability 可靠性 3AWg 43L7
9.relevance 相关性 2$|WXYY
10.professional skepticism 职业谨慎 s iC/k*
11.objectivity 客观性 I-
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12. professional competence 专业胜任能力 B>Mk "Wj
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13.Senior/CPA-in-charge 项目经理 mZm wCS8
14.audit engagement letter 业务约定书 dx|j,1e
15.recurring audit 连续审计 ~"8b\oLW
16.the client 委托人 J?V8uEly
17.change CPA 更换注册会计师 /Ue~W,|
18.the existing CPA 现任注册会计师 ~G"5!,J
19.the successor CPA 后任注册会计师 z@dHXj )
20.the preceding CPA前任注册会计师 U:p<pTnMR
21.issue the audit report 出具审计报告 XvWUJ6
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22.expert 专家 XB2[{XH,
23.the board of directors 董事会 hH>t
24.knowledge of the entity‘ s business 了解被审计单位情况 \qKh9
25.assess material misstatement risks评估重大错报风险 26j ; RV
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ZPHB$]ri
27.a general knowledge of ————- 初步了解―――的情况 R'He(x
28.a more knowledge of—————— 进一步了解的情况 5G|(od3
29.the prior year‘s working papers 以前年度工作底稿 {qK>A?9
30.minutes of meeting 会议纪要 2 g,UdG
31.business risks 经营风险 +n7bbuxj(X
32.appropriateness 适当性 c&ymVB?G:1
33.accounting estimate 会计估计 (wkeo{lx
34.management representations 管理层声明 W2s6!_AN
35.going concern assumption 持续经营假设 BTqY_9
36.audit plan 审计计划 Y}QtgZEt
37.significant audit areas 重点审计领域 =5isT
38.error 错误 3nMXfh/
39.fraud舞弊 B\`
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40.modified or additional procedures 修改或追加审计程序 h?jKq2`
41.misappropriation of assets 侵占资产 id'E_]r
42.transactions without substance 虚假交易 pwr,rAJ}$j
43.unusual pressures 异常压力 7xqTTN6h
44.the suspected noncompliance 涉嫌存在违法行为 O1Vs!
45.materialiy 重要性 u.43b8!
46.exceed the materiality level 超过重要性水平 XX+%:,G
47.approach the materiality level 接近重要性水平 D}OvD |<-
48.an acceptably low level 可接受水平 @
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 <;G.(C
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50.misstatements or omissions 错报或漏报 Qt`}$]
51.aggregate 总计 &c%;Lo
52.subsequent events 期后事项 Xf(H_&K
53.adjust the financial statements 调整财务报表 }Ndknut,
54.perform additional audit procedures 实施追加的审计程序 )cxLpTr
55.audit risk 审计风险 ')zdI]@M
56.detection risk 检查风险 B*W)e$
57.inappropriate audit opinion 不适当的审计意见 {FNmYneh?6
58.material misstatement 重大的错报 [f 4Nq \i
59.tolerable misstatement 可容忍错报 MF69n,(o
60.the acceptable level of detection risk 可接受的检查风险 {oOzXc6o
61.assessed level of material misstatement risk 重大错报风险的评估水平 (Rj'd>%c
62.simall business 小规模企业 7,X5]U&A<x
63.accounting system 会计系统 2NB/&60<
64.test of control 控制测试 nB>C3e
65.walk-through test 穿行测试 sF[7pE
66.communication 沟通 /x\{cHAt8J
67.flow chart 流程图 "k
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68.reperformance of internal control 重新执行 m`_s_#
69.audit evidence 审计证据 |1!RvW:[!
70.substantive procedures 实质性程序 AUBZ7*VO
71.assertions 认定 EbXWCD
72.esistence 存在 3
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73.occurrence 发生 a*/%EP3
74.completeness 完整性 ;&=c@>!xP#
75.rights and obligations 权利和义务 6_}&
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76.valuation and allocation 计价和分摊 l1 Nr5PT
77.cutoff 截止 s1~&PH^
78.accuracy 准确性 $^~
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79.classification 分类 ,%Sf,h?"^
80.inspection 检查 D[#6jJAb
81.supervision of counting 监盘 4TX~]tEyky
82.observation 观察 x`9IQQ
83.confirmation 函证 !'#Y-"=ypk
84.computation 计算 mQwP-s
85.analytical procedures 分析程序 lfTDpKz3D
86.vouch 核对 bMU0h,|]
87.trace 追查 U}hQVpP#
88.audit sampling 审计抽样 O S?S$y
89.error 误差 I.'(n8*
90.expected error 预期误差 ZE393FnE
91.population 总体 Lgr(j60s
92.sampling risk 抽样风险 NW?.Ge.!P
93.non- sampling risk 非抽样风险 A*b>@>2
94.sampling unit 抽样单位 'TwvkU"
95.statistical sampling 统计抽样 :9?y-X
96.tolerable error 可容忍误差 NRIp@PIF:"
97.the risk of under reliance 信赖不足风险 ZF@T,i9
98.the risk of over reliance 信赖过度风险 Ynxzkm S
99.the risk of incorrect rejection 误拒风险 m6wrG`-di
100. the risk of incorrect acceptance 误受风险 h_*!cuH
101.working trial balance 试算平衡表 #" &<^
102.index and cross-referencing 索引和交叉索引 5,vw%F-m
103.cash receipt 现金收入 1>)q5D
104.cash disbursement 现金支出
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105.bank statement 银行对账单 nNj<!}HvV
106.bank reconciliation 银行存款余额调节表 #
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107.balance sheet date 资产负债表日 u"hv
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108.net realizable value 可变现净值 >n(Ga9E
109.storeroom 仓库 @3g$H[}
110.sale invoice 销售发票 dAba'|Y
111.price list 价目表 VUd=|$'J
112.positive confirmation request 积极式询证函 <36z,[,kZ@
113.negative confirmation request 消极式询证函 Q95`GuI@
114.purchase requisition 请购单 MqKf
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115.receiving report 验收报告 x b6X8:
116.gross margin 毛利 5oOF|IYi
117.manufacturing overhead 制造费用 T>P[0`*)
118.material requisition 领料单 QtSJ9;eP
119.inventory-taking 存货盘点 OK8|w]-A
120.bond certificate 债券 /k_?S?
121.stock certificate 股票 (Vz\02,K
122.audit report 审计报告 vr2cDk{
123.entity 被审计单位 A,fP l R
124.addressee of the audit report 审计报告的收件人 |K(jXZ)
125.unqualified opinion 无保留意见 J
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126.qualified opinion 保留意见 K+P:g%M
127.disclaimer of opinion 无法表示意见 =sFLzAu8
128.adverse opinion 否定意见 |i~Ab!*8n
129 Auditors‘Report审计报告 8
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130 internal audit内部审计 .).}ffhOL
131 public sector audit政府审计 7iijATc
账项基础审计accounting number-based audit 3q}fDM(@J
风险导向审计方法risk-oriented audit approach W`k||U9