1.audit 审计 XK/l1E3N
2.attestation JmR2skoV,
鉴证 wH@S$WT
3.credibility Fs4shrt
可信赖程度 M
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4.audit of financial statements 财务报表审计 :P2!& W
5.agreed-upon procedures 执行商定程序 :ZB.I(v
6.high levels of assurance 高水平保证 'R-\6;3E>9
7.compilation 编制 ><"|>(y
8.reliability 可靠性 zo"L9&Hzo
9.relevance 相关性 ;4b=/1M'
10.professional skepticism 职业谨慎 *Us}E7/"'
11.objectivity 客观性 Ekq(
12. professional competence 专业胜任能力 DDGDj)=`
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 #>:S&R?2t
15.recurring audit 连续审计 E+XS7':I
16.the client 委托人 g7hI9(8+
17.change CPA 更换注册会计师 Ieq_XF]U
18.the existing CPA 现任注册会计师 c\rP
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19.the successor CPA 后任注册会计师 z)^.ai,: 0
20.the preceding CPA前任注册会计师 #V/{DPz
21.issue the audit report 出具审计报告 OZf@cOTWK
22.expert 专家 Y(1?uVYW\d
23.the board of directors 董事会 aL&egM*
24.knowledge of the entity‘ s business 了解被审计单位情况 6U8esPs,
25.assess material misstatement risks评估重大错报风险 C|Gk}
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7Rtjm
27.a general knowledge of ————- 初步了解―――的情况 1U/9=b
28.a more knowledge of—————— 进一步了解的情况 RiR],Sj
29.the prior year‘s working papers 以前年度工作底稿 u5rvrn ]
30.minutes of meeting 会议纪要 ]C"?xy
31.business risks 经营风险 R8lja%+0$
32.appropriateness 适当性 p>?(uGV
33.accounting estimate 会计估计 # =y)Wuo=
34.management representations 管理层声明 #U%HGTE0
35.going concern assumption 持续经营假设 `.~S/$a.&
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 mpk+]n@
38.error 错误 ?nL,Otz
39.fraud舞弊 <Bn0wr8)\
40.modified or additional procedures 修改或追加审计程序 *74/I>i
41.misappropriation of assets 侵占资产 }[!=O+gO
42.transactions without substance 虚假交易 9@"pR;X@
43.unusual pressures 异常压力 4Lk<5Ho
44.the suspected noncompliance 涉嫌存在违法行为 -lfDoNRhQ
45.materialiy 重要性 ;?iu@h
46.exceed the materiality level 超过重要性水平 1I'Q{X&B
47.approach the materiality level 接近重要性水平 @?]>4+Oa0
48.an acceptably low level 可接受水平 7O|`\&RYR
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 v36Z*I6)5
50.misstatements or omissions 错报或漏报 ~e,l2
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51.aggregate 总计 -"'+#9{h
52.subsequent events 期后事项 <uFj5.
53.adjust the financial statements 调整财务报表 Tzjv-9^V
54.perform additional audit procedures 实施追加的审计程序 `q^qe> '
55.audit risk 审计风险 d#d&CJAfr
56.detection risk 检查风险 qk^/&j
57.inappropriate audit opinion 不适当的审计意见 [ t8]'RI%
58.material misstatement 重大的错报 NA0Z~Ug>
59.tolerable misstatement 可容忍错报 YSPUQ
60.the acceptable level of detection risk 可接受的检查风险 <a_(qh@B
61.assessed level of material misstatement risk 重大错报风险的评估水平 C]JK'K<7-
62.simall business 小规模企业 *K?UWi#$
63.accounting system 会计系统 fH9"sBiO
64.test of control 控制测试 VR"le&'z"
65.walk-through test 穿行测试 ~$^>Vo
66.communication 沟通 eTgtt-;VR
67.flow chart 流程图 aYk: CYQ
68.reperformance of internal control 重新执行 I~~":~&
69.audit evidence 审计证据 =6\^F i
70.substantive procedures 实质性程序 m0.g}N-w
71.assertions 认定 ,2FI?}+R
72.esistence 存在 '/loJz 1
73.occurrence 发生 54WX#/<Yik
74.completeness 完整性 4|cRYZj5
75.rights and obligations 权利和义务 vAop#V
76.valuation and allocation 计价和分摊 Jh%SenP_oP
77.cutoff 截止 TT3GGHR
78.accuracy 准确性 QAo/d4
79.classification 分类 ppLL
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80.inspection 检查 |Axbx?
81.supervision of counting 监盘 O.y ?q
82.observation 观察 #Q=c.AL{
83.confirmation 函证 BaP'y8dVN
84.computation 计算 "|&3z/AUh
85.analytical procedures 分析程序 hCgk78O?
86.vouch 核对 >;j&]]-&
87.trace 追查 ~9k E.
88.audit sampling 审计抽样 I} Q+{/?/
89.error 误差 2Rwd\e.z
90.expected error 预期误差 _ 3>E+9TQ
91.population 总体 {=J:
92.sampling risk 抽样风险 (w"(RM~
93.non- sampling risk 非抽样风险 sEfT#$ a^8
94.sampling unit 抽样单位 g__s(
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95.statistical sampling 统计抽样 Dz2Z
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96.tolerable error 可容忍误差 |-*50j l
97.the risk of under reliance 信赖不足风险 vy={ziJ
98.the risk of over reliance 信赖过度风险 Jwj=a1I 53
99.the risk of incorrect rejection 误拒风险 <0~1
100. the risk of incorrect acceptance 误受风险 GCr]x '
101.working trial balance 试算平衡表 >fT%CGLC0
102.index and cross-referencing 索引和交叉索引 tV pXA'"!x
103.cash receipt 现金收入 U6H3T0#
104.cash disbursement 现金支出 bJ6C7-w:wa
105.bank statement 银行对账单 R@ Gll60
106.bank reconciliation 银行存款余额调节表 h
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107.balance sheet date 资产负债表日 p0CPeH
108.net realizable value 可变现净值 #E\6:UnT
109.storeroom 仓库 ]b1>bv%
110.sale invoice 销售发票 _p9"MU&}
111.price list 价目表 .ej+?QYwC
112.positive confirmation request 积极式询证函
- 3PLP$P
113.negative confirmation request 消极式询证函 )~"0d;6_
114.purchase requisition 请购单 pz/W#VN
115.receiving report 验收报告 tGXH)=K
116.gross margin 毛利 .qYQ
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117.manufacturing overhead 制造费用 br k*;
118.material requisition 领料单 -h
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119.inventory-taking 存货盘点 qq[Dr|%7
120.bond certificate 债券 <u#
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121.stock certificate 股票 -U9C{q?h
122.audit report 审计报告 /yx)_x{
123.entity 被审计单位 Ml?KnSb
124.addressee of the audit report 审计报告的收件人 ;+o6"ky5
125.unqualified opinion 无保留意见 NN+;I^NqW&
126.qualified opinion 保留意见 _"t>72
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127.disclaimer of opinion 无法表示意见 |tLD^`bt
128.adverse opinion 否定意见 uz$p'Q
129 Auditors‘Report审计报告 >/}p{Tj
130 internal audit内部审计 yQ<h>J>
131 public sector audit政府审计 :1bDkoK
账项基础审计accounting number-based audit SGy2&{\Z
风险导向审计方法risk-oriented audit approach `*kl> }$