1.audit 审计 >DQl&:-)t
2.attestation eg)=^b
鉴证 :D-d`OyjG>
3.credibility gGN[AqR
可信赖程度 .%3bXK+F
4.audit of financial statements 财务报表审计 ~.AUy%$_g+
5.agreed-upon procedures 执行商定程序 NaG1j+LN
6.high levels of assurance 高水平保证 B8Jev\_
7.compilation 编制 W+a>*#*
8.reliability 可靠性 /J3e[?78u
9.relevance 相关性 y ']>J+b0
10.professional skepticism 职业谨慎 V>@NkQ<|y
11.objectivity 客观性 kJ>l,AD/
12. professional competence 专业胜任能力 5h+g^{BE
13.Senior/CPA-in-charge 项目经理 6*kY7
14.audit engagement letter 业务约定书 B c*Rn3i@
15.recurring audit 连续审计 9fvy)kX;s
16.the client 委托人 DkA
cT[
17.change CPA 更换注册会计师 f`p`c*
18.the existing CPA 现任注册会计师 %S$`cp
19.the successor CPA 后任注册会计师 W$B>O
20.the preceding CPA前任注册会计师 VGM8&J{o'
21.issue the audit report 出具审计报告 ]0xbvJ8oK
22.expert 专家 R7e`Wn
23.the board of directors 董事会 k5xzC&
24.knowledge of the entity‘ s business 了解被审计单位情况 }Nl-
3I.S^
25.assess material misstatement risks评估重大错报风险 QgEG%YqB
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 g{8>2OK$c
27.a general knowledge of ————- 初步了解―――的情况 X82sw>Y
28.a more knowledge of—————— 进一步了解的情况 ep3_G\m
29.the prior year‘s working papers 以前年度工作底稿 nmc=RK^cM
30.minutes of meeting 会议纪要 nO$(\
z)
31.business risks 经营风险 el.;T*Wn
32.appropriateness 适当性 KKa"Ba$g
33.accounting estimate 会计估计 E0>4Q\n{
34.management representations 管理层声明 f<uLbJ6
35.going concern assumption 持续经营假设 7w|W\J^7r
36.audit plan 审计计划 jbn{5af
37.significant audit areas 重点审计领域 d'kQE_y2.
38.error 错误 }a"T7y23
39.fraud舞弊 :"3WCB
40.modified or additional procedures 修改或追加审计程序 ]$4
k+)6
41.misappropriation of assets 侵占资产 C:_!zY'z
42.transactions without substance 虚假交易 K;_p>bI5
43.unusual pressures 异常压力 G|'DAj%
44.the suspected noncompliance 涉嫌存在违法行为 ToCB*GlL
45.materialiy 重要性 4NQS'*%D
46.exceed the materiality level 超过重要性水平 ,78QLh9:
47.approach the materiality level 接近重要性水平 ZBdZr
48.an acceptably low level 可接受水平 Up*p*(d3
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6
t*pV
[
50.misstatements or omissions 错报或漏报 (".`#909
51.aggregate 总计 EW0H"YIC
52.subsequent events 期后事项 tKo^A:M
53.adjust the financial statements 调整财务报表 I(s\ Q
[
54.perform additional audit procedures 实施追加的审计程序 I`t"Na2i
55.audit risk 审计风险 >72j,0=e
56.detection risk 检查风险 hh{4r} |
57.inappropriate audit opinion 不适当的审计意见 6*S|$lo9B
58.material misstatement 重大的错报 2!-ZNd:(+
59.tolerable misstatement 可容忍错报 c*1t<OAS~
60.the acceptable level of detection risk 可接受的检查风险 @m
Nf(&
61.assessed level of material misstatement risk 重大错报风险的评估水平 I/Hwf
62.simall business 小规模企业 Ol~sCr
63.accounting system 会计系统 KU"?ZI
64.test of control 控制测试 1G=1FGvP
65.walk-through test 穿行测试 d\3L.5]X
66.communication 沟通 J1 a/U@"
67.flow chart 流程图 ya5;C"
68.reperformance of internal control 重新执行 H"WkyvqXb
69.audit evidence 审计证据 YCj"^RC^
70.substantive procedures 实质性程序 0 4x[@f`
71.assertions 认定 :tedtV~
72.esistence 存在 AVOzx00U
73.occurrence 发生 Fm`hFBKW
74.completeness 完整性 uPsn~>(4
75.rights and obligations 权利和义务 {K09U^JU
76.valuation and allocation 计价和分摊 .*r?zDV
77.cutoff 截止 XGFU *g`kq
78.accuracy 准确性 KY!
79.classification 分类 H(lq=M0~
80.inspection 检查 0X~
81.supervision of counting 监盘 aM9^V MOb
82.observation 观察 ' 6Ybf
83.confirmation 函证 w_ kHy_)
84.computation 计算 ES;7_
.q
85.analytical procedures 分析程序 ^IjKT
86.vouch 核对 o`+6E
q0w
87.trace 追查 .LIEZ^@
88.audit sampling 审计抽样 ^Gq4Yr
89.error 误差 V);{o>%.K
90.expected error 预期误差 fv5'Bl
91.population 总体 TF}<,aR
92.sampling risk 抽样风险 js^@tgf$x&
93.non- sampling risk 非抽样风险 WQ\' z?P
94.sampling unit 抽样单位 !?DPI)
95.statistical sampling 统计抽样 )p~\lM}?d
96.tolerable error 可容忍误差 x4CrWm
97.the risk of under reliance 信赖不足风险 HN7(-ml=B
98.the risk of over reliance 信赖过度风险 /j0<x^m/
99.the risk of incorrect rejection 误拒风险 >5%
o9$|z
100. the risk of incorrect acceptance 误受风险 al F*L
101.working trial balance 试算平衡表 f` 2W}|(jA
102.index and cross-referencing 索引和交叉索引 O/e5LA
103.cash receipt 现金收入 "w*VyD
104.cash disbursement 现金支出 -w1U/o.
105.bank statement 银行对账单 p
Z/x,b#.
106.bank reconciliation 银行存款余额调节表 Op" \i
107.balance sheet date 资产负债表日 pD9*WKEf*
108.net realizable value 可变现净值 <T)9mJYr
109.storeroom 仓库 #|v\UJ:Pf/
110.sale invoice 销售发票 ]!d #2(
111.price list 价目表 TbXp%O:[W
112.positive confirmation request 积极式询证函 SZpBbX$
113.negative confirmation request 消极式询证函 -N<s =
114.purchase requisition 请购单 -7fsfcGM$
115.receiving report 验收报告 AY5%<CWj8
116.gross margin 毛利 _VMW-trG
117.manufacturing overhead 制造费用 %C" wUAY
118.material requisition 领料单 H1y
l88K
119.inventory-taking 存货盘点
Y#{ L}
120.bond certificate 债券 'v GrbmK
121.stock certificate 股票 |
#D3~au
122.audit report 审计报告 +XLy Pj
123.entity 被审计单位 %`F6>J
124.addressee of the audit report 审计报告的收件人 ;2(8&.
125.unqualified opinion 无保留意见 a9j
f7r1
126.qualified opinion 保留意见 :;cKns0OA
127.disclaimer of opinion 无法表示意见 y#F( xm+L
128.adverse opinion 否定意见 Ck%nNy29
129 Auditors‘Report审计报告 R+Dx#Wn I
130 internal audit内部审计 3V?JX5X\
131 public sector audit政府审计 iBVV5
f
账项基础审计accounting number-based audit 7<*sP%6bD
风险导向审计方法risk-oriented audit approach mDEO$:A