1.audit 审计 kc*zP=
2.attestation |OW/-&)
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3.credibility FY;\1bt<<
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4.audit of financial statements 财务报表审计 `=m[(CLb
5.agreed-upon procedures 执行商定程序 V~#e%&73FH
6.high levels of assurance 高水平保证 kk|7{83O
7.compilation 编制 J|*Z*m
8.reliability 可靠性 $+(Df|)
9.relevance 相关性 1{6 BU!
10.professional skepticism 职业谨慎 oCtg{*vp
11.objectivity 客观性 E/bIq}R6
12. professional competence 专业胜任能力 6P,vGmR
13.Senior/CPA-in-charge 项目经理 2P
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14.audit engagement letter 业务约定书 $DPMi9,7^
15.recurring audit 连续审计 Xae0xs
16.the client 委托人 Y~I$goT
17.change CPA 更换注册会计师 D#%aow'(7
18.the existing CPA 现任注册会计师 '?| (QU:)F
19.the successor CPA 后任注册会计师 5>9KW7^L
20.the preceding CPA前任注册会计师 5ggmS<=
21.issue the audit report 出具审计报告 Q`?+w+y7
22.expert 专家 Z_b^K^4
23.the board of directors 董事会 EY~b,MIL4
24.knowledge of the entity‘ s business 了解被审计单位情况 DlC\sm
25.assess material misstatement risks评估重大错报风险 &[u>^VO8
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 'Cki"4%<
27.a general knowledge of ————- 初步了解―――的情况 Za,MzKd=
28.a more knowledge of—————— 进一步了解的情况 8aDSRfv*
29.the prior year‘s working papers 以前年度工作底稿 #+VH]7]
30.minutes of meeting 会议纪要 TtZZjeg+V
31.business risks 经营风险 S8=Am7D]
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32.appropriateness 适当性 R$>]7-N}
33.accounting estimate 会计估计 {;:QY1QT
34.management representations 管理层声明 \R"} =7
35.going concern assumption 持续经营假设 L >*
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36.audit plan 审计计划 MHF31/g\
37.significant audit areas 重点审计领域 (tZ#EL0
38.error 错误 '*4>&V.yX
39.fraud舞弊 $O\I9CGr$
40.modified or additional procedures 修改或追加审计程序 p#14
41.misappropriation of assets 侵占资产 SW94(4qo
42.transactions without substance 虚假交易 ^oZz,q
43.unusual pressures 异常压力 `2WtA_
44.the suspected noncompliance 涉嫌存在违法行为 L&D+0p^lI
45.materialiy 重要性 3o).8b_3g
46.exceed the materiality level 超过重要性水平 Z>897>
47.approach the materiality level 接近重要性水平 uj8G6'm%
48.an acceptably low level 可接受水平 V)pn)no'V
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 N3M:|D
50.misstatements or omissions 错报或漏报 w@K4u{|
51.aggregate 总计 #9R[%R7Nz
52.subsequent events 期后事项 R,3E_me"}
53.adjust the financial statements 调整财务报表 @ve4rc/LI
54.perform additional audit procedures 实施追加的审计程序 )^Ha?;TS
55.audit risk 审计风险 O~p@87aq
56.detection risk 检查风险 #F>7@N:5
57.inappropriate audit opinion 不适当的审计意见 %_kXC~hH_
58.material misstatement 重大的错报 h;q=<
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59.tolerable misstatement 可容忍错报 96NZrT
60.the acceptable level of detection risk 可接受的检查风险 oK-T@ &-
61.assessed level of material misstatement risk 重大错报风险的评估水平 M-#OPj*
62.simall business 小规模企业 E$u9Jbe
63.accounting system 会计系统 t^8ii
64.test of control 控制测试 0n FEPMO
65.walk-through test 穿行测试 %1Ex{H hb
66.communication 沟通 E1|> O
67.flow chart 流程图 1q?b?.
68.reperformance of internal control 重新执行 R04%;p:k
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69.audit evidence 审计证据 @Feusprs
70.substantive procedures 实质性程序 S_Tv Ix/7&
71.assertions 认定 0XkLWl|k
72.esistence 存在 \+?>KpE,b
73.occurrence 发生 n;Nr[hI
74.completeness 完整性 nZ4JI+Q)~
75.rights and obligations 权利和义务 A-=B#U F
76.valuation and allocation 计价和分摊 t:N
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77.cutoff 截止 G,{=sFX
78.accuracy 准确性 +*W9*gl
79.classification 分类 U~;Rzoe)q*
80.inspection 检查 miWPLnw=L
81.supervision of counting 监盘 r Jo8|
82.observation 观察 Lip(r3
83.confirmation 函证 4qd =]i
84.computation 计算 N5ph70#y3
85.analytical procedures 分析程序 b]-~{' +
86.vouch 核对 tQrF A2F
87.trace 追查 rE&`G[(b
88.audit sampling 审计抽样 \n&l
89.error 误差 sp&s
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90.expected error 预期误差 2
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91.population 总体 {6y@;Fd
92.sampling risk 抽样风险 3Y;<Q>roT
93.non- sampling risk 非抽样风险 =XRTeIZ
94.sampling unit 抽样单位 ~PTqR2x
95.statistical sampling 统计抽样 "k;j@
96.tolerable error 可容忍误差 sI/]pgt2
97.the risk of under reliance 信赖不足风险 cC4 2b2+
98.the risk of over reliance 信赖过度风险 _mEW]9Sp
99.the risk of incorrect rejection 误拒风险 n?UFFi+a
100. the risk of incorrect acceptance 误受风险 $]
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101.working trial balance 试算平衡表 jD<fu
102.index and cross-referencing 索引和交叉索引 %Voq"}}N
103.cash receipt 现金收入 b0PQ;?R#V
104.cash disbursement 现金支出 \*wQ%_N5
105.bank statement 银行对账单 Q;V
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106.bank reconciliation 银行存款余额调节表 71RG1,
107.balance sheet date 资产负债表日 O<*l"fw3
108.net realizable value 可变现净值 &7fwYV
109.storeroom 仓库 i[+cNJ|$B0
110.sale invoice 销售发票 x5X;^.1Fr
111.price list 价目表 1#Ls4+]5
112.positive confirmation request 积极式询证函 }k{h^!fV
113.negative confirmation request 消极式询证函 Lddk:u&J
114.purchase requisition 请购单 t+H=%{z
115.receiving report 验收报告 Z$X[x7e.
116.gross margin 毛利 SU`RHAo
117.manufacturing overhead 制造费用 Ala~4_" WL
118.material requisition 领料单 QE#Ar8tU
119.inventory-taking 存货盘点 I7S#vIMXR.
120.bond certificate 债券 8Qo~zO
121.stock certificate 股票 e@`"V,i
122.audit report 审计报告 =*[98%b
123.entity 被审计单位 @)IHd6 R
124.addressee of the audit report 审计报告的收件人 q!qOy/}D
125.unqualified opinion 无保留意见 ./KXElvQ%
126.qualified opinion 保留意见 @[2Go}VF
127.disclaimer of opinion 无法表示意见 {9,!XiF.:
128.adverse opinion 否定意见 j "^V?e5
129 Auditors‘Report审计报告 R.Uwf
130 internal audit内部审计 <'N(`.&3C
131 public sector audit政府审计 y8!#G-d5
账项基础审计accounting number-based audit T,
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风险导向审计方法risk-oriented audit approach zK_+UT