1.audit 审计 @P-7a`3*
2.attestation ">o/\sXeH
鉴证 $2.DZ
3.credibility nF-FoO98
可信赖程度 \yqiv"'
4.audit of financial statements 财务报表审计 -}(W=r\
5.agreed-upon procedures 执行商定程序 r{btBv
6.high levels of assurance 高水平保证 /c7j@=0
7.compilation 编制 YW5E
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8.reliability 可靠性 X}ZOjX!
9.relevance 相关性 gR+Z"]
10.professional skepticism 职业谨慎 kBTu
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11.objectivity 客观性 TcC=_je460
12. professional competence 专业胜任能力 GHkSU;})
13.Senior/CPA-in-charge 项目经理 I
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14.audit engagement letter 业务约定书 oTL "]3`'
15.recurring audit 连续审计 H|^4e
16.the client 委托人 (Cq-8**dY
17.change CPA 更换注册会计师 %F7aFvl*
18.the existing CPA 现任注册会计师 [H&m@*UO
19.the successor CPA 后任注册会计师 OV[-m;h|
20.the preceding CPA前任注册会计师 L*_xu _F
21.issue the audit report 出具审计报告 z7CYYU?
22.expert 专家 &.}zZ/
23.the board of directors 董事会 |LQmdgVr$
24.knowledge of the entity‘ s business 了解被审计单位情况 s[g1ei9
25.assess material misstatement risks评估重大错报风险 S.I<Hs
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 h3:,Gbyap
27.a general knowledge of ————- 初步了解―――的情况 ql4T@r3l}3
28.a more knowledge of—————— 进一步了解的情况 |oM6(px
29.the prior year‘s working papers 以前年度工作底稿 L]VK9qB
30.minutes of meeting 会议纪要 _+{
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31.business risks 经营风险 o]nQo?!
32.appropriateness 适当性 * n[6H
33.accounting estimate 会计估计 4e:hKv,+4
34.management representations 管理层声明 y`N1I
35.going concern assumption 持续经营假设 vw3W:TL
36.audit plan 审计计划 :+6m<?R)T
37.significant audit areas 重点审计领域 B<)(7GTv7"
38.error 错误 q"Xls(
39.fraud舞弊 #<JrSl62(K
40.modified or additional procedures 修改或追加审计程序 w 8E,zH
41.misappropriation of assets 侵占资产 C$5v:Fk
42.transactions without substance 虚假交易 ^'h~#7s
43.unusual pressures 异常压力 )KNFS,5
44.the suspected noncompliance 涉嫌存在违法行为 2@H~nw 0
45.materialiy 重要性 j04Q3d
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46.exceed the materiality level 超过重要性水平 us]ah~U6A
47.approach the materiality level 接近重要性水平 /i]
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48.an acceptably low level 可接受水平 LP87X-qkjW
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 LC}]6
51.aggregate 总计 jJf|Ok:G{
52.subsequent events 期后事项 u66w('2
53.adjust the financial statements 调整财务报表 0e:aeLh
54.perform additional audit procedures 实施追加的审计程序 N5s_o0K4TU
55.audit risk 审计风险 Vf:t!'WD?2
56.detection risk 检查风险 UKzmRa,s
57.inappropriate audit opinion 不适当的审计意见 )yK!EK\
58.material misstatement 重大的错报 R38
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59.tolerable misstatement 可容忍错报 d ][E;$
60.the acceptable level of detection risk 可接受的检查风险 C>;}CH|X
61.assessed level of material misstatement risk 重大错报风险的评估水平 l/`Z+];
62.simall business 小规模企业 GY!&H"%
63.accounting system 会计系统 uIR_p\)
64.test of control 控制测试 ]6nF>C-C
65.walk-through test 穿行测试 bXJE 2N
66.communication 沟通 A ^~\
67.flow chart 流程图 w#o<qrpHf
68.reperformance of internal control 重新执行 T^79p$
69.audit evidence 审计证据 (R0
70.substantive procedures 实质性程序 ,Pl[SMt!
71.assertions 认定 {C3bCVQ]o
72.esistence 存在 ZF`ckWT:-N
73.occurrence 发生 S-1}3T%
74.completeness 完整性 P}PSS#nn
75.rights and obligations 权利和义务 2Zl65
76.valuation and allocation 计价和分摊 d BJM?/
77.cutoff 截止 u_uC78`p
78.accuracy 准确性 hP|5q&wX
79.classification 分类 /E*P0y~KTW
80.inspection 检查 E{FN sa
81.supervision of counting 监盘 5?Bi+fg
82.observation 观察 u%T.XgY=j
83.confirmation 函证 R &-bA3w$
84.computation 计算 f[z#=zv
85.analytical procedures 分析程序 ]\GGC]:\@
86.vouch 核对 X4o8
87.trace 追查 0/%zXp&m
88.audit sampling 审计抽样 Z8:iaP)
89.error 误差 kAAz|dhL-
90.expected error 预期误差 g'I S8@
91.population 总体 yXkgGY5
92.sampling risk 抽样风险 8>w/Es5
93.non- sampling risk 非抽样风险 SY)o<MD
94.sampling unit 抽样单位 s*VZLKO
95.statistical sampling 统计抽样 x|Q6[Y
96.tolerable error 可容忍误差 = 7jkW (Q
97.the risk of under reliance 信赖不足风险 FNZn
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98.the risk of over reliance 信赖过度风险 JY /Cd6\
99.the risk of incorrect rejection 误拒风险 ;DRJL
100. the risk of incorrect acceptance 误受风险 s*S@}l
101.working trial balance 试算平衡表 SmRU!C$A
102.index and cross-referencing 索引和交叉索引 {}.c.W+
103.cash receipt 现金收入 YT-t$QyL
104.cash disbursement 现金支出 r[hfN2,#
105.bank statement 银行对账单 &)wQ|{P~k
106.bank reconciliation 银行存款余额调节表 fc
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107.balance sheet date 资产负债表日 79i>@u%
108.net realizable value 可变现净值 Q@M,:0+cy
109.storeroom 仓库 l
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110.sale invoice 销售发票 a
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111.price list 价目表 }g`A*y;t
112.positive confirmation request 积极式询证函 b]J_R"}
113.negative confirmation request 消极式询证函 )2R:P`
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114.purchase requisition 请购单 h'N,oDB)
115.receiving report 验收报告 t4,6`d?C
116.gross margin 毛利 /+3|tb
117.manufacturing overhead 制造费用 +pDuRr
118.material requisition 领料单 :CV&WP
119.inventory-taking 存货盘点 Zaq:l[%
120.bond certificate 债券 6~}=? sX4
121.stock certificate 股票 1W;+hXx
122.audit report 审计报告 z/;NoQ-
123.entity 被审计单位 "F0,S~tZZ
124.addressee of the audit report 审计报告的收件人 Ar>-xCTD
125.unqualified opinion 无保留意见 p[W8XX
126.qualified opinion 保留意见 i8dv|oa
127.disclaimer of opinion 无法表示意见 0C0iAp
128.adverse opinion 否定意见 br0gB3r
129 Auditors‘Report审计报告
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130 internal audit内部审计 YRB,jwne
131 public sector audit政府审计 =m:0#&t,*
账项基础审计accounting number-based audit z<)?8tAgq
风险导向审计方法risk-oriented audit approach 8pPAEf