1.audit 审计 PK
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2.attestation |Q?h"5i"(
鉴证 3G})$y3m
3.credibility sJHVnMA
可信赖程度
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4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 ^@fD{]I
6.high levels of assurance 高水平保证 9u=A:n\
7.compilation 编制 T^bAO-d#
8.reliability 可靠性 4vhf!!1
9.relevance 相关性 Y$'j9bUJ
10.professional skepticism 职业谨慎 oqrx7+0{
11.objectivity 客观性 f}otIf
12. professional competence 专业胜任能力 d\z6Ob"t
13.Senior/CPA-in-charge 项目经理 ;\MWxh,K
14.audit engagement letter 业务约定书 Pz4#>tP
15.recurring audit 连续审计 /\J0)V
16.the client 委托人 XcR=4q|7
17.change CPA 更换注册会计师 M!&Hn,22
18.the existing CPA 现任注册会计师 I8H3*DE
19.the successor CPA 后任注册会计师 K7}.# *% ~
20.the preceding CPA前任注册会计师 Mw[3711v
21.issue the audit report 出具审计报告 Y2|i> 5/|<
22.expert 专家
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23.the board of directors 董事会 p_$^keOL
24.knowledge of the entity‘ s business 了解被审计单位情况 m$0W^u
25.assess material misstatement risks评估重大错报风险 0Tj,TF
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8P I%Z6
27.a general knowledge of ————- 初步了解―――的情况 FW]tDGJOw
28.a more knowledge of—————— 进一步了解的情况 72HA.!ry
29.the prior year‘s working papers 以前年度工作底稿 r"H::A
30.minutes of meeting 会议纪要 Y;'<u\^M"
31.business risks 经营风险 A;AQw
32.appropriateness 适当性 :X>Wd+lY:_
33.accounting estimate 会计估计 n,I3\l9
34.management representations 管理层声明 *^>"
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35.going concern assumption 持续经营假设 ;hj lRQ\
36.audit plan 审计计划 #UGSn:D<i
37.significant audit areas 重点审计领域 z?/_b
38.error 错误 ?Uql30A
39.fraud舞弊 0R
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40.modified or additional procedures 修改或追加审计程序 2>z YJqG|
41.misappropriation of assets 侵占资产 h nydH-;cz
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 *WE8J#]d
44.the suspected noncompliance 涉嫌存在违法行为 ZmK=8iN9J
45.materialiy 重要性 WjD885Xo
46.exceed the materiality level 超过重要性水平 S^O9}<2g
47.approach the materiality level 接近重要性水平 n 0!8)Sth
48.an acceptably low level 可接受水平 f*k7 @[rSv
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Nt>^2Mv
50.misstatements or omissions 错报或漏报 !do`OEQKR
51.aggregate 总计 Nd8>p.iqO
52.subsequent events 期后事项 wt($trJ
53.adjust the financial statements 调整财务报表 /=2aD5r
54.perform additional audit procedures 实施追加的审计程序 <G})$f'x2
55.audit risk 审计风险 Okq,p=D6
56.detection risk 检查风险 mK:gj&N7X|
57.inappropriate audit opinion 不适当的审计意见 OGZD$j
58.material misstatement 重大的错报 <Iw{fj|
59.tolerable misstatement 可容忍错报 ;m7V]h? R
60.the acceptable level of detection risk 可接受的检查风险 =<]`'15"V
61.assessed level of material misstatement risk 重大错报风险的评估水平 HxI6_ >n^I
62.simall business 小规模企业 ZTmy} @l
63.accounting system 会计系统 vh,(]t
64.test of control 控制测试 D4%J!L<P
65.walk-through test 穿行测试 Ak[X`e T
66.communication 沟通 }*fBHzNN
67.flow chart 流程图 ybaY+![*
68.reperformance of internal control 重新执行 ^'3c%&Zf3
69.audit evidence 审计证据 x*OdMr\n8?
70.substantive procedures 实质性程序 ~${~To8$CW
71.assertions 认定 N{J
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72.esistence 存在 `[H^`
73.occurrence 发生
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74.completeness 完整性 $;v! ,>
75.rights and obligations 权利和义务 20Zxv!
76.valuation and allocation 计价和分摊 qu B[S)2}
77.cutoff 截止 U]hqRL
78.accuracy 准确性 Yp\n=#$[
79.classification 分类 _8G
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80.inspection 检查 Po ?MTA
81.supervision of counting 监盘
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82.observation 观察 *aErwGLB8
83.confirmation 函证 t:wBh'K~R8
84.computation 计算 {4_s:+v0
85.analytical procedures 分析程序 6_mi9_w
86.vouch 核对 HT<p=o'$Z
87.trace 追查 3.W[]zH/u
88.audit sampling 审计抽样 }s,NM%oI
89.error 误差 (%_X{R'
90.expected error 预期误差 1$
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91.population 总体 ]B>76?2W
92.sampling risk 抽样风险 BTAbDyH5
93.non- sampling risk 非抽样风险 \$ 9C1@B@
94.sampling unit 抽样单位 bEcs(Mc~
95.statistical sampling 统计抽样 RV~t%Sw^
96.tolerable error 可容忍误差 ni;)6,i
97.the risk of under reliance 信赖不足风险 i1evB9FZ1z
98.the risk of over reliance 信赖过度风险 fcq8aW/z_
99.the risk of incorrect rejection 误拒风险 `v-[&
100. the risk of incorrect acceptance 误受风险 )kep:-wm
101.working trial balance 试算平衡表 4cQP+ n
102.index and cross-referencing 索引和交叉索引 4t*%(
103.cash receipt 现金收入 L<FXtBJ
104.cash disbursement 现金支出 =$OGHc
105.bank statement 银行对账单 !Yof%%m$;
106.bank reconciliation 银行存款余额调节表 >0HH#JW
107.balance sheet date 资产负债表日 )N 3^r>(e<
108.net realizable value 可变现净值 'TeH(?3G
109.storeroom 仓库 7z?;z<VJ
110.sale invoice 销售发票 )rEl{a
111.price list 价目表 [8T{=+k
112.positive confirmation request 积极式询证函 YR'F]FI
113.negative confirmation request 消极式询证函 @}y.
114.purchase requisition 请购单 Kq[4I[+R
115.receiving report 验收报告 q,Gymh;
116.gross margin 毛利 fkI 5~Y|
117.manufacturing overhead 制造费用 J~%43!X\K
118.material requisition 领料单 O9daeIF0#
119.inventory-taking 存货盘点 1(p:dqGS
120.bond certificate 债券 Snk+ZQ-
121.stock certificate 股票 >YI Vi4''
122.audit report 审计报告 [9sEc
123.entity 被审计单位 ,rMDGZm?
124.addressee of the audit report 审计报告的收件人 ZR1U&<0c@
125.unqualified opinion 无保留意见 Kk^*#vR
126.qualified opinion 保留意见 v,i|:;G
127.disclaimer of opinion 无法表示意见 U:8[%a
128.adverse opinion 否定意见 M5{#!d}^D
129 Auditors‘Report审计报告 _(-jk4 L
130 internal audit内部审计 s4bV0k
131 public sector audit政府审计 qfsPX6]
账项基础审计accounting number-based audit :)1"yo\
风险导向审计方法risk-oriented audit approach 4Ly>x>b<