1.audit 审计 Fuo
.8
2.attestation %=i/MFGX
鉴证 |5\:
E}1
3.credibility -;GB Xq
可信赖程度 qex::Qf
4.audit of financial statements 财务报表审计 ;tfGhHpQn
5.agreed-upon procedures 执行商定程序 \1#~]1~
s
6.high levels of assurance 高水平保证 x=V3_HI/}
7.compilation 编制 7E R!>l+
8.reliability 可靠性 /n3S E0Y
9.relevance 相关性 E4xybVo@
10.professional skepticism 职业谨慎 s,7OoLE
11.objectivity 客观性 ,~XAV ;+
12. professional competence 专业胜任能力 "tmr
s
_~
13.Senior/CPA-in-charge 项目经理 bJFqyK:6
14.audit engagement letter 业务约定书 gTg[!}_;\N
15.recurring audit 连续审计 *N%)+-
16.the client 委托人 68nPz".X
17.change CPA 更换注册会计师 4&H&zST//m
18.the existing CPA 现任注册会计师 +A2}@k
19.the successor CPA 后任注册会计师 phy:G}F6%
20.the preceding CPA前任注册会计师 3IQ-2 X--
21.issue the audit report 出具审计报告 9zaSA,}
22.expert 专家 3OJGBiDAr
23.the board of directors 董事会 L%/atl!
24.knowledge of the entity‘ s business 了解被审计单位情况 h BzZJ/jn
25.assess material misstatement risks评估重大错报风险 3+V.9TL'a
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 |S3wCG
27.a general knowledge of ————- 初步了解―――的情况 Dos';9Uq
28.a more knowledge of—————— 进一步了解的情况 *.+N?%sAP)
29.the prior year‘s working papers 以前年度工作底稿 c1g'l.XL
3
30.minutes of meeting 会议纪要 p
?x]|`M
31.business risks 经营风险 +e&Q<q!,q
32.appropriateness 适当性 (^^}Ke{J
33.accounting estimate 会计估计 K]ds2Kp&
34.management representations 管理层声明 M(W-\L
35.going concern assumption 持续经营假设 2jyxP6t
36.audit plan 审计计划 ^PowL
:
37.significant audit areas 重点审计领域 sDyt 3x
N
38.error 错误 M[^EHa<i
39.fraud舞弊 |7b@w;q,D
40.modified or additional procedures 修改或追加审计程序 pYX!l:hk
41.misappropriation of assets 侵占资产 mWH;-F*%
42.transactions without substance 虚假交易
Ol*|J
43.unusual pressures 异常压力 {\ogw
0X
44.the suspected noncompliance 涉嫌存在违法行为 ^\3z$ntF
45.materialiy 重要性 LO)p2[5#R
46.exceed the materiality level 超过重要性水平 c~ Q5A
47.approach the materiality level 接近重要性水平 ^fvx
2<
48.an acceptably low level 可接受水平 \`8?=_ST
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 Q6fPqEX=
50.misstatements or omissions 错报或漏报 ]?~[!&h
51.aggregate 总计 zO3}c3D~q
52.subsequent events 期后事项 +aRHM
H
53.adjust the financial statements 调整财务报表 tdnd~ WSR
54.perform additional audit procedures 实施追加的审计程序 &u~%5;
55.audit risk 审计风险 1f0ma
N
56.detection risk 检查风险 '#CYw=S+
57.inappropriate audit opinion 不适当的审计意见 6?= ^8
58.material misstatement 重大的错报 )Z63 cr/
59.tolerable misstatement 可容忍错报 "mAMfV0
60.the acceptable level of detection risk 可接受的检查风险 JO\KTWtjO
61.assessed level of material misstatement risk 重大错报风险的评估水平 ilFS9A3P
62.simall business 小规模企业 4m6%HV8{}[
63.accounting system 会计系统 xd]7?L@h.I
64.test of control 控制测试 0]l9x}
65.walk-through test 穿行测试 .<-~k@ P
66.communication 沟通 {
AAi x
67.flow chart 流程图 {D4N=#tl
68.reperformance of internal control 重新执行 #YB3Ug]z
69.audit evidence 审计证据 $ZnVs@:S
70.substantive procedures 实质性程序 _kQOax{c/
71.assertions 认定 n$ZxN"q <
72.esistence 存在 WsR4)U/]v
73.occurrence 发生 @jD#Tn-*
74.completeness 完整性 3y-P-NI~=
75.rights and obligations 权利和义务 ;`FR1KIg
76.valuation and allocation 计价和分摊 &_$xMM,X
77.cutoff 截止 $TavvO%#
78.accuracy 准确性 pcPRkYT[M
79.classification 分类 (t"rzH
80.inspection 检查 qX*Xo[Xp
81.supervision of counting 监盘 *5R91@xt
82.observation 观察 "IJcKoB
83.confirmation 函证 uN(N2m
84.computation 计算 BHZSc(-o
85.analytical procedures 分析程序 YtY.,H;
86.vouch 核对 IYB;X
87.trace 追查 kk+:y{0V
88.audit sampling 审计抽样 bE2{^5
iG
89.error 误差 D0rqt
e
90.expected error 预期误差 Cj#?Z7}z
91.population 总体 DWu~%U8
92.sampling risk 抽样风险 ~)]n67Or~
93.non- sampling risk 非抽样风险 Owm2/
94.sampling unit 抽样单位 n]bxG8~t
95.statistical sampling 统计抽样 gOm%?sg
96.tolerable error 可容忍误差 `}*jjnr"
97.the risk of under reliance 信赖不足风险 M,bcTa8
98.the risk of over reliance 信赖过度风险 <W88;d33r=
99.the risk of incorrect rejection 误拒风险 KPI[{T\`ZM
100. the risk of incorrect acceptance 误受风险
Ox+}JB
[
101.working trial balance 试算平衡表 Y~I6ee,\
102.index and cross-referencing 索引和交叉索引 ^uIKwql
103.cash receipt 现金收入
]8EkZC
104.cash disbursement 现金支出 |sV@j_TX
105.bank statement 银行对账单 S{qn^\0
106.bank reconciliation 银行存款余额调节表 K${CHKFf
107.balance sheet date 资产负债表日 =lS@nRH
108.net realizable value 可变现净值 rOXh?r
109.storeroom 仓库 RX\@fmK&
110.sale invoice 销售发票 vmT6^G
111.price list 价目表 +
yIO
112.positive confirmation request 积极式询证函 K]dX5vJw'
113.negative confirmation request 消极式询证函 j%E9@#
114.purchase requisition 请购单 Dlo4Wy
115.receiving report 验收报告 o@:u:n+.
116.gross margin 毛利 3G-f+HN^E
117.manufacturing overhead 制造费用 jX
6+~
118.material requisition 领料单 *wK7qS~VB2
119.inventory-taking 存货盘点 B~/ejC!
120.bond certificate 债券 &^@IAjxn
121.stock certificate 股票 N;XJMk_ H
122.audit report 审计报告 u3_AZ2-;
123.entity 被审计单位 cUM#|K#6
124.addressee of the audit report 审计报告的收件人 O<6!?1|KP
125.unqualified opinion 无保留意见 ;X[23A{
126.qualified opinion 保留意见 Pna2IB+
127.disclaimer of opinion 无法表示意见 Lcy>!3q3~
128.adverse opinion 否定意见 k0!D9tk
129 Auditors‘Report审计报告 %~YQlN
130 internal audit内部审计 HZzdelo
131 public sector audit政府审计 ut;KphvSH
账项基础审计accounting number-based audit 8:
4`q9
风险导向审计方法risk-oriented audit approach QzA/HP a