1.audit 审计 B3BN`mdn>
2.attestation OYd !v`<
鉴证 OCU
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3.credibility ?EL zj
可信赖程度 ]!
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4.audit of financial statements 财务报表审计 Y7aqO5
5.agreed-upon procedures 执行商定程序 TN.rrop`#g
6.high levels of assurance 高水平保证 ! z**y}<T
7.compilation 编制 Z7#+pPt!
8.reliability 可靠性
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9.relevance 相关性 :0ep(<|;
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ;I*o@x_
12. professional competence 专业胜任能力 T|p"0b A
13.Senior/CPA-in-charge 项目经理 ""H?gsL[
14.audit engagement letter 业务约定书 q@&6#B
15.recurring audit 连续审计 xmX 4qtAL
16.the client 委托人 /mMV{[
17.change CPA 更换注册会计师 Q@niNDaW2
18.the existing CPA 现任注册会计师 y^k$Us
19.the successor CPA 后任注册会计师 U17d>]ka
20.the preceding CPA前任注册会计师 yr
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21.issue the audit report 出具审计报告 <[phnU^
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22.expert 专家 yuVs
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23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 nu^436MSOa
25.assess material misstatement risks评估重大错报风险 )7d&NE_
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 >Q/Dk7 #
27.a general knowledge of ————- 初步了解―――的情况 _&x%^&{
28.a more knowledge of—————— 进一步了解的情况 nNm`Hfi
29.the prior year‘s working papers 以前年度工作底稿 J05e#-)<K
30.minutes of meeting 会议纪要 ;j7#7MN2_E
31.business risks 经营风险 SKtr tm
32.appropriateness 适当性 !<oe=)Iz|
33.accounting estimate 会计估计 mR~&)QBP.
34.management representations 管理层声明 CAe!7HiR
35.going concern assumption 持续经营假设
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36.audit plan 审计计划
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37.significant audit areas 重点审计领域 @ 7u 0v
38.error 错误 N;R^h? '
39.fraud舞弊 *I+Q~4
40.modified or additional procedures 修改或追加审计程序 LscGTs,
41.misappropriation of assets 侵占资产 GB^B r6
42.transactions without substance 虚假交易 edD)TpmE,
43.unusual pressures 异常压力 No$3"4wk
44.the suspected noncompliance 涉嫌存在违法行为 s*4dxnS_8
45.materialiy 重要性 @d_M@\r=j
46.exceed the materiality level 超过重要性水平 B:<VA=
47.approach the materiality level 接近重要性水平 D=$)n_F
48.an acceptably low level 可接受水平 xoL\us`A
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 H+#FSdy#
50.misstatements or omissions 错报或漏报 $j~RWfw-
51.aggregate 总计 TrNF=x>
52.subsequent events 期后事项 df=f62
53.adjust the financial statements 调整财务报表 :]"V-1#}
54.perform additional audit procedures 实施追加的审计程序 b$7 +;I;
55.audit risk 审计风险 ~,Qp^"rlW
56.detection risk 检查风险 YR70BOxK
57.inappropriate audit opinion 不适当的审计意见 xLE)/}y_7H
58.material misstatement 重大的错报 rjP/l6
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59.tolerable misstatement 可容忍错报 F{w
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60.the acceptable level of detection risk 可接受的检查风险 yu|>t4#GT
61.assessed level of material misstatement risk 重大错报风险的评估水平 TvM~y\s
62.simall business 小规模企业 "tZe>>I
63.accounting system 会计系统 K:M8h{Ua
64.test of control 控制测试 rOYx
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65.walk-through test 穿行测试 xo)P?-
66.communication 沟通 LD?sh"?b
67.flow chart 流程图 JJnH%Q
68.reperformance of internal control 重新执行 )+^+sd
69.audit evidence 审计证据 @W<m4fi
70.substantive procedures 实质性程序 5G#n"}T
71.assertions 认定 4| f*eO
72.esistence 存在 ;a/E42eN;
73.occurrence 发生 !Cs_F&l"j
74.completeness 完整性 X2_=agEP
75.rights and obligations 权利和义务 b>W%t
76.valuation and allocation 计价和分摊 - L
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77.cutoff 截止 Wqnc{oq|$
78.accuracy 准确性 x;S @bY
79.classification 分类 # _1`)VS
80.inspection 检查 ~u{uZ(~
81.supervision of counting 监盘 }bDm@NU
82.observation 观察
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83.confirmation 函证 baasGa3}s
84.computation 计算 e.> P8C<&
85.analytical procedures 分析程序 GyIV
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86.vouch 核对 gR**@t=;j
87.trace 追查 F
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88.audit sampling 审计抽样 |pK!S
89.error 误差 1oS/`)
90.expected error 预期误差 #WuBL_nZ~
91.population 总体 29rX%09T]
92.sampling risk 抽样风险 pmM9,6P4@
93.non- sampling risk 非抽样风险 F2WKd1U
94.sampling unit 抽样单位 sK{e*[I>W
95.statistical sampling 统计抽样 x:;kSh
96.tolerable error 可容忍误差 7_L;E~\
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 :h$$J
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100. the risk of incorrect acceptance 误受风险 _w{Qtj~s|
101.working trial balance 试算平衡表 .H|-_~Yx|
102.index and cross-referencing 索引和交叉索引 *hx
103.cash receipt 现金收入 <} .$l
104.cash disbursement 现金支出 D-c4EV
105.bank statement 银行对账单 #R"*c
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106.bank reconciliation 银行存款余额调节表 }6#
107.balance sheet date 资产负债表日 zda 3
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108.net realizable value 可变现净值 3Ul*QN{6
109.storeroom 仓库 >%G1"d?j
110.sale invoice 销售发票 ^ c<Ve'-
111.price list 价目表 ^y::jK
112.positive confirmation request 积极式询证函 )UR7i8]!0
113.negative confirmation request 消极式询证函 I0-MRU~[K
114.purchase requisition 请购单 d~
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115.receiving report 验收报告 $X6h|?3U,
116.gross margin 毛利 O?2DQY?jT
117.manufacturing overhead 制造费用 +R &gqja
118.material requisition 领料单 vt
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119.inventory-taking 存货盘点 ]`K2N
120.bond certificate 债券 2 nCA<&
121.stock certificate 股票 6'/ #+,d'
122.audit report 审计报告 3$ pX
123.entity 被审计单位 L_T5nD^D
124.addressee of the audit report 审计报告的收件人 UVP vOtZj
125.unqualified opinion 无保留意见 nKY6[|!#
126.qualified opinion 保留意见 \~W'v3:W
127.disclaimer of opinion 无法表示意见 WJ#[LF!e
128.adverse opinion 否定意见 q1,~
129 Auditors‘Report审计报告 3u=g6W2 F
130 internal audit内部审计 u_enqC3
131 public sector audit政府审计 b;n[mk
账项基础审计accounting number-based audit ! mHO$bQ"
风险导向审计方法risk-oriented audit approach CrLrw T