1.audit 审计 T"}5}6rSG
2.attestation g#pr yYz
鉴证 T9
E+\D
3.credibility 93)sk/j
可信赖程度 5FPM`hLT
4.audit of financial statements 财务报表审计 ouvA~/5
5.agreed-upon procedures 执行商定程序 x*\Y)
9Vgy
6.high levels of assurance 高水平保证 +;(c:@>@,
7.compilation 编制 `t>l:<@
%
8.reliability 可靠性 wtLO!=B
9.relevance 相关性 I3{PZhU.
10.professional skepticism 职业谨慎 e{'BAj
11.objectivity 客观性 +6M}O[LP
12. professional competence 专业胜任能力 "rALt~AX
13.Senior/CPA-in-charge 项目经理 \_VA50
14.audit engagement letter 业务约定书 PfAgM1
15.recurring audit 连续审计 Zgp4`)}:
16.the client 委托人 8+Lm's=W*
17.change CPA 更换注册会计师 g-4M3of
18.the existing CPA 现任注册会计师 1Z/(G1
19.the successor CPA 后任注册会计师 J\}twYty
20.the preceding CPA前任注册会计师 hE'-is@7
21.issue the audit report 出具审计报告 3)t.p>VgO
22.expert 专家
&T?RZ2
23.the board of directors 董事会 /Vx7mF:
24.knowledge of the entity‘ s business 了解被审计单位情况 Q",t3i4
25.assess material misstatement risks评估重大错报风险 ]N
QfX[
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 X&.ArXn*
27.a general knowledge of ————- 初步了解―――的情况 ;IvY^(YS@;
28.a more knowledge of—————— 进一步了解的情况 r!|6:G+Q
29.the prior year‘s working papers 以前年度工作底稿 _P#|IAq*
30.minutes of meeting 会议纪要 L~(j3D*
3
31.business risks 经营风险 #X+JHl
32.appropriateness 适当性 n$A9_cHF7
33.accounting estimate 会计估计 p;`>e>$
34.management representations 管理层声明 [t m_Mg
35.going concern assumption 持续经营假设 :_
`F{rDB
36.audit plan 审计计划 p}}R-D&K
37.significant audit areas 重点审计领域 /wGM#sFH
38.error 错误 n K1Slg#U
39.fraud舞弊 w8")w*9Lmg
40.modified or additional procedures 修改或追加审计程序 XAD- 'i
41.misappropriation of assets 侵占资产 t4."/.=+
42.transactions without substance 虚假交易 IkL
#SgY
43.unusual pressures 异常压力 gMi0FO'
44.the suspected noncompliance 涉嫌存在违法行为 nI?[rCM
45.materialiy 重要性 W 8<&gh
+
46.exceed the materiality level 超过重要性水平 t5^{D>S1
47.approach the materiality level 接近重要性水平 T=
8 0,
48.an acceptably low level 可接受水平 \i>?q
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-
RjMxX4>
50.misstatements or omissions 错报或漏报 ].avItg
51.aggregate 总计 rm'SOJVA
52.subsequent events 期后事项 `z}?"BW|
53.adjust the financial statements 调整财务报表 E
<rp7~#
54.perform additional audit procedures 实施追加的审计程序 nUaJz
Pl
55.audit risk 审计风险 WMDl=6
56.detection risk 检查风险 ?.m bK
57.inappropriate audit opinion 不适当的审计意见 +)AG*
58.material misstatement 重大的错报 &Q/ W~)~
59.tolerable misstatement 可容忍错报 ^`i#$
60.the acceptable level of detection risk 可接受的检查风险 lf`{zc r:
61.assessed level of material misstatement risk 重大错报风险的评估水平 i]c!~`
62.simall business 小规模企业 ~p6 V,Q
63.accounting system 会计系统 1;bh^WMJ
64.test of control 控制测试 ;DQ ZT
65.walk-through test 穿行测试 `{@8Vsmy:
66.communication 沟通 7uqzm
67.flow chart 流程图 B&M%I:i
68.reperformance of internal control 重新执行 1 &jc/*Z"
69.audit evidence 审计证据 +uF>2b6'
70.substantive procedures 实质性程序 #"6Qj'/h
71.assertions 认定 (!u~
CZ;
72.esistence 存在 I.(,hFx;
73.occurrence 发生 @-07F,'W,
74.completeness 完整性 etDk35!h~,
75.rights and obligations 权利和义务 )N{Pw$l_
76.valuation and allocation 计价和分摊 U7,e/?a
77.cutoff 截止 tn\yI!a
78.accuracy 准确性 Pjf"CW+A
79.classification 分类 oi7@s0@
80.inspection 检查 P7bMI e
81.supervision of counting 监盘 ;J( 8
L
82.observation 观察 sP pH*,
(
83.confirmation 函证 *uRBzO}
84.computation 计算 PA{PD.4Du
85.analytical procedures 分析程序 y-pJF{
R
86.vouch 核对 @}u*|P*
87.trace 追查 wQl
,
88.audit sampling 审计抽样 GRIti9GD
89.error 误差 FW;?s+Uyx
90.expected error 预期误差 #b}Z`u?@
91.population 总体 ,$L4dF3
92.sampling risk 抽样风险 IxN9&xa
93.non- sampling risk 非抽样风险 h]&GLb&<?
94.sampling unit 抽样单位
Ux!p8
95.statistical sampling 统计抽样 Vi$~-6n&
96.tolerable error 可容忍误差 "m$##X\
97.the risk of under reliance 信赖不足风险 ?T8}K>a
98.the risk of over reliance 信赖过度风险 |)DGkOtd
99.the risk of incorrect rejection 误拒风险 Mmj;-u
100. the risk of incorrect acceptance 误受风险 \[i1JG
101.working trial balance 试算平衡表 gnf8l?M
102.index and cross-referencing 索引和交叉索引 m]0;"jeL
103.cash receipt 现金收入 VR 8-&N
104.cash disbursement 现金支出 pZ{+c
105.bank statement 银行对账单 ha<[bu e
106.bank reconciliation 银行存款余额调节表 e(;,`L\*
107.balance sheet date 资产负债表日 9Q^r
O26+
108.net realizable value 可变现净值 k
PG-hD
109.storeroom 仓库 :A_@,Q
110.sale invoice 销售发票 CJx|?yK2
111.price list 价目表 Xf]d. :
112.positive confirmation request 积极式询证函 x_Y!5yg
E
113.negative confirmation request 消极式询证函 :uS\3toj
114.purchase requisition 请购单 oUlY?x1
115.receiving report 验收报告 9!\B6=r y4
116.gross margin 毛利 !X#OOqPr=
117.manufacturing overhead 制造费用 ]IQ&>z}<
118.material requisition 领料单 #$07:UJ
119.inventory-taking 存货盘点 3,3N^nSD
120.bond certificate 债券 .o^l
z 9:
121.stock certificate 股票 ^98~U\ar
122.audit report 审计报告 /& {A!.;
123.entity 被审计单位 K#d`Hyx
124.addressee of the audit report 审计报告的收件人 ;?iW%:_,
125.unqualified opinion 无保留意见 oxA<VWUNT
126.qualified opinion 保留意见 '3fu
127.disclaimer of opinion 无法表示意见 qS$Ox?Bw#u
128.adverse opinion 否定意见 dt]-,Y
129 Auditors‘Report审计报告 7t0=[i
130 internal audit内部审计 ]
y'>=a|T
131 public sector audit政府审计 =z69e%.
账项基础审计accounting number-based audit n0 {i&[I~+
风险导向审计方法risk-oriented audit approach 5r|,CQ7o