1.audit 审计 7*uG9iX
2.attestation mJ[LmQ<:
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3.credibility miEfxim
可信赖程度 _qM'm^z5
4.audit of financial statements 财务报表审计 if
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5.agreed-upon procedures 执行商定程序 1z0&+ C3z
6.high levels of assurance 高水平保证 r(0I>|u
7.compilation 编制 }G_ i+
8.reliability 可靠性 rB)m{)
9.relevance 相关性 R CnN+b:c
10.professional skepticism 职业谨慎 ^pAqe8u
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11.objectivity 客观性 j<4J_wE
12. professional competence 专业胜任能力 ct fKxGH
13.Senior/CPA-in-charge 项目经理 Hk(w\
14.audit engagement letter 业务约定书 ~1i,R1_\Y
15.recurring audit 连续审计 5fSDdaO
16.the client 委托人 {PWz:\oaD
17.change CPA 更换注册会计师 pu,/GBG_
18.the existing CPA 现任注册会计师 FK;\Nce&
19.the successor CPA 后任注册会计师 p~$\@8@
20.the preceding CPA前任注册会计师 XLI'f$w&
21.issue the audit report 出具审计报告 :/K 'P`JaL
22.expert 专家 ,m9Nd "6\
23.the board of directors 董事会 B$_F)2%m;
24.knowledge of the entity‘ s business 了解被审计单位情况 iMYvC w/t6
25.assess material misstatement risks评估重大错报风险 u7<B*d:
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @| qnD
27.a general knowledge of ————- 初步了解―――的情况 1DN,
28.a more knowledge of—————— 进一步了解的情况 I?Hj,lN
29.the prior year‘s working papers 以前年度工作底稿 :Dw;RcZQ
30.minutes of meeting 会议纪要 ` L6H2:pf
31.business risks 经营风险 _LxV)
32.appropriateness 适当性 ?
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33.accounting estimate 会计估计 -;_NdL@
34.management representations 管理层声明 >dn[oS,
35.going concern assumption 持续经营假设 ;xXHSxa:=W
36.audit plan 审计计划 Y6W3WPs(
37.significant audit areas 重点审计领域 *.~hn5Y|?
38.error 错误 &l-g3l[
39.fraud舞弊 u'<Y#bsR#/
40.modified or additional procedures 修改或追加审计程序 gU0}.b
41.misappropriation of assets 侵占资产 "u3
42.transactions without substance 虚假交易 fZ 17
43.unusual pressures 异常压力 w[n|Sauy,
44.the suspected noncompliance 涉嫌存在违法行为 HRC5z<k%
45.materialiy 重要性 :DR
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46.exceed the materiality level 超过重要性水平 ?so3Kj6H
47.approach the materiality level 接近重要性水平 ig7)VKr
48.an acceptably low level 可接受水平 mv)M9c,`
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 b'St14_
50.misstatements or omissions 错报或漏报 n)8bkcZCp+
51.aggregate 总计 GL.&
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52.subsequent events 期后事项 Bz }Kdyur
53.adjust the financial statements 调整财务报表 oy;N3
54.perform additional audit procedures 实施追加的审计程序 4Q,HhqV'
55.audit risk 审计风险 AuX&
56.detection risk 检查风险 HEhdV5B
57.inappropriate audit opinion 不适当的审计意见 p}}}~ lC/
58.material misstatement 重大的错报 /1gKc}rB2
59.tolerable misstatement 可容忍错报 <xOpm8
60.the acceptable level of detection risk 可接受的检查风险 :R"k=l1
61.assessed level of material misstatement risk 重大错报风险的评估水平 @$F(({?
62.simall business 小规模企业 iShB^
63.accounting system 会计系统 ~i=/@;wRp
64.test of control 控制测试 ghx8dX}
65.walk-through test 穿行测试 psta&u\ q
66.communication 沟通 {Ejv8UdA9
67.flow chart 流程图 pz:$n_XC}
68.reperformance of internal control 重新执行 7?]gUrE
69.audit evidence 审计证据 Mw\/gm_3
70.substantive procedures 实质性程序 N?p9h{DG
71.assertions 认定 L>).o%(R
72.esistence 存在 Go^W\y
73.occurrence 发生 aGr(djD
74.completeness 完整性 a+{YTR>0m
75.rights and obligations 权利和义务 Z>7Oez>
76.valuation and allocation 计价和分摊 >6@*%LM
77.cutoff 截止 {MO`0n;
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78.accuracy 准确性
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79.classification 分类 bsR^H5O@
80.inspection 检查 *J 7>6N:-
81.supervision of counting 监盘 +)qPUKb?
82.observation 观察 13}=;4O
83.confirmation 函证 3
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84.computation 计算 svU107?
85.analytical procedures 分析程序 H*A)U'`
86.vouch 核对
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87.trace 追查 <Lyz7R6
88.audit sampling 审计抽样 o{f n}
89.error 误差
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90.expected error 预期误差 23U9+
91.population 总体 nx
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92.sampling risk 抽样风险 j &)|nK;}
93.non- sampling risk 非抽样风险 o//N"S.)
94.sampling unit 抽样单位 dWg$yH
95.statistical sampling 统计抽样 &pZ]F=.r+
96.tolerable error 可容忍误差 `
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97.the risk of under reliance 信赖不足风险 )qzJu*c
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98.the risk of over reliance 信赖过度风险 b0rC\^x
99.the risk of incorrect rejection 误拒风险 _0oZgt)
100. the risk of incorrect acceptance 误受风险 ,Uc\
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101.working trial balance 试算平衡表 4<ER
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102.index and cross-referencing 索引和交叉索引 8T&m{s
103.cash receipt 现金收入 e1[kgp
104.cash disbursement 现金支出 7`~h'(k
105.bank statement 银行对账单 oMkB!s
106.bank reconciliation 银行存款余额调节表 fdck/|`t
107.balance sheet date 资产负债表日 vJtQ&,zG
108.net realizable value 可变现净值 Nr|.]=K)5n
109.storeroom 仓库 IE|x+RBD
110.sale invoice 销售发票 7V 2%
111.price list 价目表 $QNfy.6Tn
112.positive confirmation request 积极式询证函 jO3Q@N0_
113.negative confirmation request 消极式询证函 A^3cP, L
114.purchase requisition 请购单 \%mR*J+
115.receiving report 验收报告 (xG#D;M0
116.gross margin 毛利 dn:g_!]p
117.manufacturing overhead 制造费用 Kcsje_I-M
118.material requisition 领料单 (|(Y;%>-v
119.inventory-taking 存货盘点 oT\B-lx
120.bond certificate 债券 +M-' K19
121.stock certificate 股票
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122.audit report 审计报告 JBeC\ \QX
123.entity 被审计单位 RLw=y{%p
124.addressee of the audit report 审计报告的收件人 `w[0q?}"`
125.unqualified opinion 无保留意见 _
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126.qualified opinion 保留意见 m&Ms[X
127.disclaimer of opinion 无法表示意见 lBD{)Va
128.adverse opinion 否定意见 o7DDL{iR/
129 Auditors‘Report审计报告 MR#jI
130 internal audit内部审计 >^+Q`"SN
131 public sector audit政府审计 <saS2.4
账项基础审计accounting number-based audit \^|ncu:T
风险导向审计方法risk-oriented audit approach qAivsYN*