1.audit 审计 7vNS@[8
2.attestation 4J!1$
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3.credibility g[8VfIe
可信赖程度 IhM-a
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4.audit of financial statements 财务报表审计 MG8-1M
5.agreed-upon procedures 执行商定程序 d;D^<-[i
6.high levels of assurance 高水平保证 ?
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7.compilation 编制 $ n n4
8.reliability 可靠性 /J/r 62
9.relevance 相关性 XwX1i!'54
10.professional skepticism 职业谨慎 7
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11.objectivity 客观性 &|9mM=^
12. professional competence 专业胜任能力 QdUl-(
13.Senior/CPA-in-charge 项目经理 JR
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14.audit engagement letter 业务约定书 ovm*,La)g
15.recurring audit 连续审计 g\rujxHlH
16.the client 委托人 e Yyl=YW
17.change CPA 更换注册会计师 bCd! ap+#
18.the existing CPA 现任注册会计师 tDy1Gh/c
19.the successor CPA 后任注册会计师 ~`*:E'/5k]
20.the preceding CPA前任注册会计师 Gg5vf]VFo
21.issue the audit report 出具审计报告
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22.expert 专家 J#Bz)WmR
23.the board of directors 董事会 #kLM=a/_NO
24.knowledge of the entity‘ s business 了解被审计单位情况 8'^eH1d'
25.assess material misstatement risks评估重大错报风险 Y)BKRS~
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 &
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27.a general knowledge of ————- 初步了解―――的情况 h=`rZC
28.a more knowledge of—————— 进一步了解的情况 @m6pAo4P
29.the prior year‘s working papers 以前年度工作底稿 :".!6~:2
30.minutes of meeting 会议纪要 Y]Su<tgX?
31.business risks 经营风险 '?yZ,t
32.appropriateness 适当性 -6+HA9zz@C
33.accounting estimate 会计估计 8y|(]5
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34.management representations 管理层声明 A<>W^ow
35.going concern assumption 持续经营假设 "q#(}
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36.audit plan 审计计划 .?AtW:<*I
37.significant audit areas 重点审计领域 I*K^,XY+
38.error 错误 s15f <sp
39.fraud舞弊 KO{}+~,.6
40.modified or additional procedures 修改或追加审计程序 {7
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41.misappropriation of assets 侵占资产 yQou8P=%
42.transactions without substance 虚假交易 Q=uwmg86
43.unusual pressures 异常压力 Qf
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44.the suspected noncompliance 涉嫌存在违法行为 ^$?8!
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45.materialiy 重要性 _NA]=
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46.exceed the materiality level 超过重要性水平 ,wRrx&
47.approach the materiality level 接近重要性水平 <9@VY
48.an acceptably low level 可接受水平 @o;m!CYB
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ;R2(Gb
50.misstatements or omissions 错报或漏报 p,kJ# I
51.aggregate 总计 lFc3 5
52.subsequent events 期后事项 N|[a<ut<
53.adjust the financial statements 调整财务报表 2$T~(tem
54.perform additional audit procedures 实施追加的审计程序 r9b`3yr=
55.audit risk 审计风险 I,
56.detection risk 检查风险 ^QYI`u` 4
57.inappropriate audit opinion 不适当的审计意见 M~"]h:m&'v
58.material misstatement 重大的错报 Ty@&s58a
59.tolerable misstatement 可容忍错报 ef!I |.FW
60.the acceptable level of detection risk 可接受的检查风险 NA0hQGN}
61.assessed level of material misstatement risk 重大错报风险的评估水平 &1w,;45
62.simall business 小规模企业 3`, m=1[)
63.accounting system 会计系统 JpSS[pOg
64.test of control 控制测试 ve
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65.walk-through test 穿行测试 }jIb ^|#CD
66.communication 沟通 b~#rUOXb8?
67.flow chart 流程图 W@UHqHr:\
68.reperformance of internal control 重新执行 ?.4.Ubc\
69.audit evidence 审计证据 rbP.N
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70.substantive procedures 实质性程序 1ViDS
71.assertions 认定 NugJjd56x
72.esistence 存在 gO$!_!@LM
73.occurrence 发生 8,B9y D
74.completeness 完整性
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75.rights and obligations 权利和义务 vW]BOzK
76.valuation and allocation 计价和分摊 :+-s7'!4
77.cutoff 截止 8|J%IE
78.accuracy 准确性 x6$P(eN
79.classification 分类 0K#dWc}"a
80.inspection 检查 ZnmBb_eX
81.supervision of counting 监盘 N0.-#Qa
82.observation 观察 aZBaIl6I
83.confirmation 函证 $}HSU>,%
84.computation 计算 sq<y2j1oF
85.analytical procedures 分析程序 ?cpID8Z
86.vouch 核对 x&;{4F Nw
87.trace 追查 :!r_dmJ
88.audit sampling 审计抽样 A#8/:t1AW
89.error 误差 ^8fO3<Jg
90.expected error 预期误差 +'lfW{E1t
91.population 总体 @Z |cUHo
92.sampling risk 抽样风险 y<#y3M!\
93.non- sampling risk 非抽样风险 M
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94.sampling unit 抽样单位 xvrCm`3n@
95.statistical sampling 统计抽样 Z~]17{x0
96.tolerable error 可容忍误差 koAc-o
97.the risk of under reliance 信赖不足风险 */Y@:Sjf
98.the risk of over reliance 信赖过度风险 VqYe0-^=P
99.the risk of incorrect rejection 误拒风险 wk-ziw
100. the risk of incorrect acceptance 误受风险 YSZz4?9\
101.working trial balance 试算平衡表 y#T":jpR
102.index and cross-referencing 索引和交叉索引 =;T971L`
103.cash receipt 现金收入 85H8`YwPh
104.cash disbursement 现金支出 *[ A%tj%
105.bank statement 银行对账单 dc:|)bK
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106.bank reconciliation 银行存款余额调节表 <M 7WWtmx
107.balance sheet date 资产负债表日 T4Zp5m")
108.net realizable value 可变现净值 ?MN?.O9-
109.storeroom 仓库 ~rKo5#D
110.sale invoice 销售发票 Q+uYr-
111.price list 价目表 vU~#6sl
112.positive confirmation request 积极式询证函 #_Tceq5
113.negative confirmation request 消极式询证函 IJ=~hBI
114.purchase requisition 请购单 rL_AqSGAK1
115.receiving report 验收报告 ogQbST
116.gross margin 毛利 'rz*mR8
117.manufacturing overhead 制造费用 w#-rl@JQ4
118.material requisition 领料单 o[8Y %3
119.inventory-taking 存货盘点 u2BVQ<SA
120.bond certificate 债券 0p~:fm
121.stock certificate 股票 1_yUv7uhX
122.audit report 审计报告 kw1PIuz4&
123.entity 被审计单位 '2#O{
124.addressee of the audit report 审计报告的收件人 U?@UIhtM|
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 ;pC-0m0Y
127.disclaimer of opinion 无法表示意见 F
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128.adverse opinion 否定意见 B"8^5#t4s
129 Auditors‘Report审计报告 <0Q`:'\.>
130 internal audit内部审计 3Vt-]DGX
131 public sector audit政府审计 dGHRHX
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账项基础审计accounting number-based audit *6=[Hmygi
风险导向审计方法risk-oriented audit approach ~KrzJp=5F