1.audit 审计 GTHt'[t@;
2.attestation m9;SrCN
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鉴证 <1TAw.
3.credibility J<lW<:!3]
可信赖程度 M"L=L5OH-
4.audit of financial statements 财务报表审计 1|=A*T-<M
5.agreed-upon procedures 执行商定程序 n+R7D.<q!!
6.high levels of assurance 高水平保证 s5.
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7.compilation 编制 uXiN~j &Be
8.reliability 可靠性 [nh>vqum
9.relevance 相关性 o2ECG`^b
10.professional skepticism 职业谨慎 N2o7%gJw
11.objectivity 客观性 &7s.`
12. professional competence 专业胜任能力 nJ;.Td
13.Senior/CPA-in-charge 项目经理 cWm$;`Q#\
14.audit engagement letter 业务约定书 %
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15.recurring audit 连续审计 NHE18_v5
16.the client 委托人 0"SU_jQzv
17.change CPA 更换注册会计师 6L~n.5B~o
18.the existing CPA 现任注册会计师 1Z&(6cDY8M
19.the successor CPA 后任注册会计师 B<
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20.the preceding CPA前任注册会计师 8
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21.issue the audit report 出具审计报告 !5N.B|Nt
22.expert 专家 xyxy`qR A
23.the board of directors 董事会 M3au{6y
24.knowledge of the entity‘ s business 了解被审计单位情况 G+m }MOQP7
25.assess material misstatement risks评估重大错报风险 !n%j)`0M
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 `GLx#=Q
27.a general knowledge of ————- 初步了解―――的情况 Tj- s4x
28.a more knowledge of—————— 进一步了解的情况 3(UVg!t
29.the prior year‘s working papers 以前年度工作底稿 D m9sL!
30.minutes of meeting 会议纪要 V.2_i*
31.business risks 经营风险 8?C5L8)
32.appropriateness 适当性 5-A\9UC*@
33.accounting estimate 会计估计 Z30A{6}
34.management representations 管理层声明 D/' dTrR
35.going concern assumption 持续经营假设 7-A2_!_x{
36.audit plan 审计计划 d"Y{UE
37.significant audit areas 重点审计领域 t`QENXA}
38.error 错误 eV~goj
39.fraud舞弊 Q59W#e)
40.modified or additional procedures 修改或追加审计程序 6H|S;K+
41.misappropriation of assets 侵占资产 jj>]9z
42.transactions without substance 虚假交易 `F6C-
43.unusual pressures 异常压力 fc@A0Hf
44.the suspected noncompliance 涉嫌存在违法行为 XX~,>Q}H=
45.materialiy 重要性 )`}
:8y?
46.exceed the materiality level 超过重要性水平 nRY5xRvK
47.approach the materiality level 接近重要性水平 MO]&bHH7;
48.an acceptably low level 可接受水平 DTs;{c
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 [S<";l8
50.misstatements or omissions 错报或漏报 D`AsRd
51.aggregate 总计 QS j]Z
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52.subsequent events 期后事项 %>s|j'{
53.adjust the financial statements 调整财务报表 w#J2 wS
54.perform additional audit procedures 实施追加的审计程序 =w^M{W.w
55.audit risk 审计风险 y> (w\K9W
56.detection risk 检查风险 i?;Kq~,
57.inappropriate audit opinion 不适当的审计意见 $ulOp;~A%
58.material misstatement 重大的错报 Wez5N
59.tolerable misstatement 可容忍错报 uIrG* K
60.the acceptable level of detection risk 可接受的检查风险 LHmZxi?
61.assessed level of material misstatement risk 重大错报风险的评估水平 {: W$LWET
62.simall business 小规模企业 eiOW#_"\
63.accounting system 会计系统 F5#YOc
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64.test of control 控制测试 8$|=P!7EO
65.walk-through test 穿行测试 k_R"CKd
66.communication 沟通 ze;KhUPRm
67.flow chart 流程图 6@Y|"b
68.reperformance of internal control 重新执行 IM+o.@f-
69.audit evidence 审计证据 s(8W_4&'
70.substantive procedures 实质性程序 { "E\Jcjl\
71.assertions 认定 cGD(.=
72.esistence 存在 |D.ND%K&
73.occurrence 发生 -%dCw6aX+
74.completeness 完整性 p<;0g9,1
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 _tXlF;
77.cutoff 截止 {BHO
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78.accuracy 准确性 X8`Sf>
79.classification 分类 lHIM}~#;nd
80.inspection 检查 KY N0
81.supervision of counting 监盘 :j`s
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82.observation 观察 1i] ^{;]
83.confirmation 函证 o?
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84.computation 计算 llsfTrp
85.analytical procedures 分析程序 bYPK h
86.vouch 核对 3[f):
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87.trace 追查 ],v=]+R
88.audit sampling 审计抽样 VD\=`r)nT
89.error 误差 b_):MQ1{
90.expected error 预期误差 ri.I pRe
91.population 总体 Hq 188<
92.sampling risk 抽样风险 "g#i'"qnW
93.non- sampling risk 非抽样风险 C6yuX\
94.sampling unit 抽样单位 $tS}LN_!
95.statistical sampling 统计抽样 @ry_nKr9
96.tolerable error 可容忍误差 1'\/,Es
97.the risk of under reliance 信赖不足风险 >dG[G>
98.the risk of over reliance 信赖过度风险 O7IJ%_A&
99.the risk of incorrect rejection 误拒风险 B93+BwN>95
100. the risk of incorrect acceptance 误受风险 O0y_Lm\
101.working trial balance 试算平衡表 O8.5}>gDn.
102.index and cross-referencing 索引和交叉索引 C2Tyoza
103.cash receipt 现金收入 xZv#Es%#
104.cash disbursement 现金支出 F@:'J\I}:
105.bank statement 银行对账单 VU d\QR-
106.bank reconciliation 银行存款余额调节表 I
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107.balance sheet date 资产负债表日 {Dmjm{
108.net realizable value 可变现净值 K6)j0]K1
109.storeroom 仓库 0_t`%l=
110.sale invoice 销售发票 680o)hh4m>
111.price list 价目表 ]P?vdgEM&
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 hfy_3} _
114.purchase requisition 请购单 cjIh}:|'
115.receiving report 验收报告 >
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116.gross margin 毛利 g'qa}/X
117.manufacturing overhead 制造费用 H+Sz=tg5
118.material requisition 领料单 ;BIY^6,7e
119.inventory-taking 存货盘点 qm o9G
120.bond certificate 债券 KMjhZap
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121.stock certificate 股票 `^Em&6!!
122.audit report 审计报告 >s?S+W[L
123.entity 被审计单位 2V;PYI
124.addressee of the audit report 审计报告的收件人 :A'y+MnK<
125.unqualified opinion 无保留意见 J6FV]G
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126.qualified opinion 保留意见 pD#rnp>WWt
127.disclaimer of opinion 无法表示意见 d4c8~L
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128.adverse opinion 否定意见 8eHyL
129 Auditors‘Report审计报告 8q}q{8
130 internal audit内部审计 vTzlwK\#1
131 public sector audit政府审计 ?oHpFlj
账项基础审计accounting number-based audit c|@bwat4
风险导向审计方法risk-oriented audit approach [e}]}t8m