1.audit 审计 f;a6ux#
2.attestation a}\JA`5;)Z
鉴证 &Y$rVBgQ
3.credibility Q5JeL6t
可信赖程度 K2Zy6lGOZ
4.audit of financial statements 财务报表审计 |{Q,,<C
5.agreed-upon procedures 执行商定程序 *^ BE1-
6.high levels of assurance 高水平保证 24fWj?A| ^
7.compilation 编制 +a;j>hh
8.reliability 可靠性 9
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9.relevance 相关性 >s
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10.professional skepticism 职业谨慎 &5<lQ1
11.objectivity 客观性 ]W,g>91
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12. professional competence 专业胜任能力 Q<qIlNE
13.Senior/CPA-in-charge 项目经理 [U0c
14.audit engagement letter 业务约定书 _u;
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15.recurring audit 连续审计 =|/b[Gd(
16.the client 委托人 lhU# /}Z
17.change CPA 更换注册会计师 &-A7%"
18.the existing CPA 现任注册会计师 lvlH5Fc
19.the successor CPA 后任注册会计师 -d]z_
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20.the preceding CPA前任注册会计师 ptcU_*Gd
21.issue the audit report 出具审计报告 RZjR d
22.expert 专家 \ZB;K~BV&
23.the board of directors 董事会 3ss
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24.knowledge of the entity‘ s business 了解被审计单位情况 }2S \-
25.assess material misstatement risks评估重大错报风险 Kkm7L-
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >Ko )Z&j9W
27.a general knowledge of ————- 初步了解―――的情况 *RO ~%g
28.a more knowledge of—————— 进一步了解的情况 \N)FUYo
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29.the prior year‘s working papers 以前年度工作底稿 +nuQC{^>
30.minutes of meeting 会议纪要 |%} ?*|-
31.business risks 经营风险 Z[VKB3Pb8
32.appropriateness 适当性 Df9}YI;?
33.accounting estimate 会计估计 !p$V7pFu6
34.management representations 管理层声明 FW4 hqgE@
35.going concern assumption 持续经营假设 >vhyKq|g<
36.audit plan 审计计划 n_Z8%|h
37.significant audit areas 重点审计领域 TH-^tw
38.error 错误 t
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39.fraud舞弊 moGbBkO
40.modified or additional procedures 修改或追加审计程序 gE&f}M-
41.misappropriation of assets 侵占资产 Velmq'n
42.transactions without substance 虚假交易 ;&!l2 UB%
43.unusual pressures 异常压力 @?U5t1O<
44.the suspected noncompliance 涉嫌存在违法行为 T>?~eYHXs
45.materialiy 重要性 cD\Qt9EI
46.exceed the materiality level 超过重要性水平 zV]0S o
47.approach the materiality level 接近重要性水平 ':=C2x1d|
48.an acceptably low level 可接受水平 k1<Py$9"
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 gM8 eO-d
50.misstatements or omissions 错报或漏报 b#M<b.R)
51.aggregate 总计 19EU[eb
52.subsequent events 期后事项 /D q]=P
53.adjust the financial statements 调整财务报表 W[jxfZD9v
54.perform additional audit procedures 实施追加的审计程序 _:z~P<%s
55.audit risk 审计风险 4 R]|
56.detection risk 检查风险 2a^(8A`7W
57.inappropriate audit opinion 不适当的审计意见 TsD
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58.material misstatement 重大的错报 1\2 m'o
59.tolerable misstatement 可容忍错报 A28w/=e7
60.the acceptable level of detection risk 可接受的检查风险 ">o/\sXeH
61.assessed level of material misstatement risk 重大错报风险的评估水平 1L0ku@%t9Y
62.simall business 小规模企业 L%DL
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63.accounting system 会计系统 Z6=!}a%
64.test of control 控制测试 ;Cw
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65.walk-through test 穿行测试 C9z{8 ;
66.communication 沟通 VYwaU^
67.flow chart 流程图 bMZ0%(q
68.reperformance of internal control 重新执行 gSC@uf
69.audit evidence 审计证据 Z`W.(gua
70.substantive procedures 实质性程序 L81"W`?
71.assertions 认定 (#:Si~3
72.esistence 存在 +0OQ"2^&
73.occurrence 发生 `XnFc*L
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74.completeness 完整性 _FV.}%W<u
75.rights and obligations 权利和义务 'D4NPG`z
76.valuation and allocation 计价和分摊 }XUHP%
77.cutoff 截止 y|aWUX/a
78.accuracy 准确性 LV[4z o]=
79.classification 分类 k
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80.inspection 检查 WM#!X!Vo
81.supervision of counting 监盘 B}Qo8i7
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82.observation 观察 ovl@[>OB
83.confirmation 函证 sOJ~PRA
84.computation 计算 4eKJ\Q=nX5
85.analytical procedures 分析程序 H\S,^)drJ?
86.vouch 核对 g
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87.trace 追查 dcA0k
88.audit sampling 审计抽样 A-~)7-
89.error 误差 4
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90.expected error 预期误差 OJ 2M_q)e
91.population 总体 ,kP{3.#Q
92.sampling risk 抽样风险 f9$98SI
93.non- sampling risk 非抽样风险 7+c@pEU]
94.sampling unit 抽样单位 s(do
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 RPrk]<<1
97.the risk of under reliance 信赖不足风险 @f$P*_G
98.the risk of over reliance 信赖过度风险 (*EN! -/
99.the risk of incorrect rejection 误拒风险 >[p+L='
100. the risk of incorrect acceptance 误受风险 ZpdM[\Q-
101.working trial balance 试算平衡表 -&&mkK
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102.index and cross-referencing 索引和交叉索引 V;z?m)ur
103.cash receipt 现金收入 %H@fVWe2wT
104.cash disbursement 现金支出 HG^8&uh]
105.bank statement 银行对账单 83dOSS2
106.bank reconciliation 银行存款余额调节表 B)(A#&nrb
107.balance sheet date 资产负债表日 !xlVyt5e
108.net realizable value 可变现净值 0QPipuP
109.storeroom 仓库 _V;J7Vz
110.sale invoice 销售发票 Y5;:jYk#<_
111.price list 价目表 aCMcu\rd
112.positive confirmation request 积极式询证函 Q.N^1?(>k
113.negative confirmation request 消极式询证函 >?kt3.IQ!X
114.purchase requisition 请购单 Q=dR[t>^
115.receiving report 验收报告 i{,>2KVC|
116.gross margin 毛利 0e:aeLh
117.manufacturing overhead 制造费用 T7,tJk,(
118.material requisition 领料单 "}!vYr
119.inventory-taking 存货盘点 Vf:t!'WD?2
120.bond certificate 债券 U3Q'ZT
121.stock certificate 股票 iCHZ{<
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122.audit report 审计报告 WgjaMmht
123.entity 被审计单位 mdk:2ndP
124.addressee of the audit report 审计报告的收件人 Ro1l:P)C`
125.unqualified opinion 无保留意见 2q#$?qs_b
126.qualified opinion 保留意见 0t9G$23
127.disclaimer of opinion 无法表示意见 4jXyA/F9V
128.adverse opinion 否定意见 IuTTMAt
129 Auditors‘Report审计报告 =gj]R
130 internal audit内部审计 -H]svOX
131 public sector audit政府审计 3"B|w^6'2
账项基础审计accounting number-based audit UeVF@rw
风险导向审计方法risk-oriented audit approach B1GSZUd^?0