1.audit 审计 b3vPGR
2.attestation liuw!
鉴证 R.Uwf
3.credibility W ZAkp|R
可信赖程度 y8!#G-d5
4.audit of financial statements 财务报表审计 T,
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5.agreed-upon procedures 执行商定程序 eM) I%
6.high levels of assurance 高水平保证 KJs/4oR;
7.compilation 编制 a*D])Lu[
8.reliability 可靠性 !D \u2h
9.relevance 相关性 ULJV
10.professional skepticism 职业谨慎 }~akVh`3
11.objectivity 客观性 h{5K9$9=
12. professional competence 专业胜任能力 $Ith8p~
13.Senior/CPA-in-charge 项目经理 ^'Z?BK
14.audit engagement letter 业务约定书 $oo`]R_
15.recurring audit 连续审计 z2
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16.the client 委托人 HT%
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17.change CPA 更换注册会计师 45qSt2
18.the existing CPA 现任注册会计师 AWG;G+
19.the successor CPA 后任注册会计师 YWK|AT-4
20.the preceding CPA前任注册会计师 oRALhaI
21.issue the audit report 出具审计报告 j{`C|zg
22.expert 专家 "J_#6q*
23.the board of directors 董事会 cU[^[;4J<
24.knowledge of the entity‘ s business 了解被审计单位情况 W74Y.zQ
25.assess material misstatement risks评估重大错报风险 zT< P_l
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 q; n
27.a general knowledge of ————- 初步了解―――的情况 Y+kfMA v
28.a more knowledge of—————— 进一步了解的情况 W[R^5{k`
29.the prior year‘s working papers 以前年度工作底稿 c?/R=/H
30.minutes of meeting 会议纪要 e6(Pw20)s
31.business risks 经营风险 e{}
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32.appropriateness 适当性 uexm|5|
33.accounting estimate 会计估计 xis],.N
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 :MF F*1
36.audit plan 审计计划 fp)%Cr
37.significant audit areas 重点审计领域 937 z*mh
38.error 错误 2|re4
39.fraud舞弊 V:Lq>rs#
40.modified or additional procedures 修改或追加审计程序 h't!
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41.misappropriation of assets 侵占资产 qrw"z
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42.transactions without substance 虚假交易 s-[v[w'E
43.unusual pressures 异常压力 ^F? }MY>
44.the suspected noncompliance 涉嫌存在违法行为 L#>^R
45.materialiy 重要性 6A;,Ph2
46.exceed the materiality level 超过重要性水平 c*~/`lG
47.approach the materiality level 接近重要性水平 d7
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48.an acceptably low level 可接受水平 |Vj@;+/j
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 >69- [#P!
50.misstatements or omissions 错报或漏报 <,:5d2mM.
51.aggregate 总计 mV'XH
52.subsequent events 期后事项 Xk]:]pl4W
53.adjust the financial statements 调整财务报表 G oHdhne3
54.perform additional audit procedures 实施追加的审计程序 WW&agr
55.audit risk 审计风险 uA]!y{"}J
56.detection risk 检查风险 \}p!S$`
57.inappropriate audit opinion 不适当的审计意见 O`rKxP
58.material misstatement 重大的错报 |H%[tkW6c
59.tolerable misstatement 可容忍错报 Ui43 &B
60.the acceptable level of detection risk 可接受的检查风险 [zw0'-h.
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,jc')#]9B
62.simall business 小规模企业 |3SM
63.accounting system 会计系统 d&x #9ka
64.test of control 控制测试 ,|lDR@
65.walk-through test 穿行测试 ~_GW
66.communication 沟通 t8:QK9|1
67.flow chart 流程图 {n'+P3\T:
68.reperformance of internal control 重新执行 ">|G^@|:A
69.audit evidence 审计证据 OciPd/6
70.substantive procedures 实质性程序 K4w#}gzok
71.assertions 认定 gbvMS*KQz
72.esistence 存在 ENhKuX
73.occurrence 发生 RO!em~{D*
74.completeness 完整性 /9o
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75.rights and obligations 权利和义务 I8%Uy
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76.valuation and allocation 计价和分摊 CEXD0+\q
77.cutoff 截止 vP.^j7wB
78.accuracy 准确性 ,CED%
79.classification 分类 =Y]'wb
80.inspection 检查 kwAL]kI
81.supervision of counting 监盘 M7PGs-l
82.observation 观察 0vjlSHS;`.
83.confirmation 函证 q?0&&"T}
84.computation 计算 0YA
85.analytical procedures 分析程序 hVe39BBtO
86.vouch 核对 E},^,65
87.trace 追查 ;QS(`SK l
88.audit sampling 审计抽样 $sS;#r0
89.error 误差 gCjW !t
90.expected error 预期误差 !+H)N
91.population 总体 BTAt9Z8qK
92.sampling risk 抽样风险 2qgm(jo *y
93.non- sampling risk 非抽样风险 @ i*It Hk
94.sampling unit 抽样单位 ?qJt4Om
95.statistical sampling 统计抽样 G5!J9@Yi
96.tolerable error 可容忍误差 Pu0 <Clh
97.the risk of under reliance 信赖不足风险 9=5xt;mEs}
98.the risk of over reliance 信赖过度风险 (ptk!u6
99.the risk of incorrect rejection 误拒风险 |?\J,h
100. the risk of incorrect acceptance 误受风险 w'Vm'zo
101.working trial balance 试算平衡表 ]*v[6 +
102.index and cross-referencing 索引和交叉索引 $GJuS^@%
103.cash receipt 现金收入 duq(K9S
104.cash disbursement 现金支出 N% !T
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105.bank statement 银行对账单 <_ruVy0]
106.bank reconciliation 银行存款余额调节表 $_Kcm
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107.balance sheet date 资产负债表日 ;%a
108.net realizable value 可变现净值 Usl963A#'F
109.storeroom 仓库 {7Qj+e^
110.sale invoice 销售发票 lK"m|Z
111.price list 价目表 LM2S%._cj;
112.positive confirmation request 积极式询证函 l#|wF$J
113.negative confirmation request 消极式询证函 g/(3D
114.purchase requisition 请购单 kesuM3
115.receiving report 验收报告 bB+ 4
116.gross margin 毛利 _)XZ;Q
117.manufacturing overhead 制造费用 8k_cC$*Ng
118.material requisition 领料单 M;j)F
119.inventory-taking 存货盘点 E5QQI9ea
120.bond certificate 债券 e.Gjp{
121.stock certificate 股票
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122.audit report 审计报告 (TTS-(
123.entity 被审计单位 :x[SV^fw[
124.addressee of the audit report 审计报告的收件人 1haNpLfS>
125.unqualified opinion 无保留意见 &[W53Lqa
126.qualified opinion 保留意见 G/N 1[)
127.disclaimer of opinion 无法表示意见 ncdj/C
128.adverse opinion 否定意见 ZE:!>VXa87
129 Auditors‘Report审计报告 ;km
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130 internal audit内部审计 k{C03=xk
131 public sector audit政府审计 n%K^G4k^
账项基础审计accounting number-based audit sIzy/W0iV
风险导向审计方法risk-oriented audit approach wz
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