1.audit 审计 Y[K*57fs
2.attestation p%R
鉴证 7U2J xE
3.credibility o\3L}Y
可信赖程度 'zGo?
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4.audit of financial statements 财务报表审计 m|:_]/*qE
5.agreed-upon procedures 执行商定程序 h?;T7|^
6.high levels of assurance 高水平保证 >
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7.compilation 编制 T
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8.reliability 可靠性 yX0dbW~@y
9.relevance 相关性 li 6%)
10.professional skepticism 职业谨慎 :kf`?u
11.objectivity 客观性 G6F
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12. professional competence 专业胜任能力 V*iH}Y?^p
13.Senior/CPA-in-charge 项目经理 ,}))u0q+:
14.audit engagement letter 业务约定书 s8#X3Rp
15.recurring audit 连续审计 J1:1B,^y
16.the client 委托人 [ zEUH:9D
17.change CPA 更换注册会计师 }XSfst5-H
18.the existing CPA 现任注册会计师 W>p-u6u%E|
19.the successor CPA 后任注册会计师 HO}Hh[{V9
20.the preceding CPA前任注册会计师 (Yis:%c\!
21.issue the audit report 出具审计报告 jr!?v<NoX
22.expert 专家 ~tR~?b T
23.the board of directors 董事会 [>1OJY.S}T
24.knowledge of the entity‘ s business 了解被审计单位情况 vc+A RgvH+
25.assess material misstatement risks评估重大错报风险 bdibaN-h
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
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27.a general knowledge of ————- 初步了解―――的情况 0#S W!b|%
28.a more knowledge of—————— 进一步了解的情况 T<w5vqFDu
29.the prior year‘s working papers 以前年度工作底稿 OI0;BBZ
30.minutes of meeting 会议纪要 }woo%N P
31.business risks 经营风险 $[/&74#0HX
32.appropriateness 适当性 JZD[N Z<
33.accounting estimate 会计估计 - qy6Un+
34.management representations 管理层声明 !H irhDN
35.going concern assumption 持续经营假设 *EZHJt9
36.audit plan 审计计划 F>-B3x
37.significant audit areas 重点审计领域 eL\;Nf+Zp
38.error 错误 3+G@g#MY
39.fraud舞弊 JA'h4AXk
40.modified or additional procedures 修改或追加审计程序 .72S o T
41.misappropriation of assets 侵占资产 ?$6Y2
42.transactions without substance 虚假交易 pk3<|
43.unusual pressures 异常压力 JNa"8
44.the suspected noncompliance 涉嫌存在违法行为 qLT>Mz)$%
45.materialiy 重要性 Yl#Rib
46.exceed the materiality level 超过重要性水平 t$xY #:
47.approach the materiality level 接近重要性水平 SOi*SwQ8
48.an acceptably low level 可接受水平 (h5'9r
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 <Gt2(;
50.misstatements or omissions 错报或漏报 OZTPOz.
51.aggregate 总计 r!HwXeEn/
52.subsequent events 期后事项 \CXQo4P
53.adjust the financial statements 调整财务报表 $;/}?QY(
54.perform additional audit procedures 实施追加的审计程序 bVL9vNK
55.audit risk 审计风险 bBS,-vN
56.detection risk 检查风险 )6Ny1x+
57.inappropriate audit opinion 不适当的审计意见 a(9L,v#?
58.material misstatement 重大的错报 _`_%Y(Xat
59.tolerable misstatement 可容忍错报 f3H ed
60.the acceptable level of detection risk 可接受的检查风险 sM?MLB\Za
61.assessed level of material misstatement risk 重大错报风险的评估水平 PG_0\'X)/w
62.simall business 小规模企业 &*7?)eI!i
63.accounting system 会计系统 ]Qfn(u=o
64.test of control 控制测试 ?I[8'
65.walk-through test 穿行测试 6C-/`>m
66.communication 沟通 lm xr oHE
67.flow chart 流程图 Sz^5b!
68.reperformance of internal control 重新执行 HKqwE=NZ
69.audit evidence 审计证据 839IRM@'5
70.substantive procedures 实质性程序 ZP;j9T!
71.assertions 认定 W0k0$\iX
72.esistence 存在 /u0'
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73.occurrence 发生 PB/IFsJ
74.completeness 完整性 |pmZ.r
75.rights and obligations 权利和义务 `xywho%/Y
76.valuation and allocation 计价和分摊 OnF3l Cmu
77.cutoff 截止 &s$(g~ 4gC
78.accuracy 准确性 /qx0TDB
79.classification 分类 *r=:y{!Y d
80.inspection 检查 +[R/=$
81.supervision of counting 监盘 5o6>T!
82.observation 观察 mFSw@CC
83.confirmation 函证 o4%y>d)
84.computation 计算 F6K4#t+9
85.analytical procedures 分析程序 '^Ql]% _
86.vouch 核对 FRS>KO=3
87.trace 追查 "v`
88.audit sampling 审计抽样 PC[c/CoD
89.error 误差 98WZ){+,m
90.expected error 预期误差 XvE9b5}
91.population 总体 LNa $
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92.sampling risk 抽样风险 ;}1xn3THCn
93.non- sampling risk 非抽样风险 -,+q#
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94.sampling unit 抽样单位 ]6{*^4kX
95.statistical sampling 统计抽样 )*Q-.Je/U
96.tolerable error 可容忍误差 sz)oZPu|
97.the risk of under reliance 信赖不足风险 *=wYuJ#
98.the risk of over reliance 信赖过度风险 nIoPC[%_
99.the risk of incorrect rejection 误拒风险 o.'g]Q<}UB
100. the risk of incorrect acceptance 误受风险 GD:4"$)[o
101.working trial balance 试算平衡表 +{/*z
102.index and cross-referencing 索引和交叉索引 K\$J4~EtG
103.cash receipt 现金收入 sPps q
104.cash disbursement 现金支出 x#Q>J"g
105.bank statement 银行对账单 ecgtUb8K
106.bank reconciliation 银行存款余额调节表 U
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107.balance sheet date 资产负债表日 ]\xy\\b/`
108.net realizable value 可变现净值 :pF_GkG
109.storeroom 仓库 DZv=\<$,LF
110.sale invoice 销售发票 EM/@T}
111.price list 价目表 ]b= P=
112.positive confirmation request 积极式询证函 GG0R}',0
113.negative confirmation request 消极式询证函 E-{^E. w1
114.purchase requisition 请购单 X5`A GyX
115.receiving report 验收报告 2
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116.gross margin 毛利 l6~-8d+lfN
117.manufacturing overhead 制造费用 8-lOB
118.material requisition 领料单 4<?8M vF
119.inventory-taking 存货盘点 x&`~R>5/
120.bond certificate 债券 ~j#]tElb
121.stock certificate 股票 V %_4%
122.audit report 审计报告 %rF?dvb;?
123.entity 被审计单位 !p[9{U->o;
124.addressee of the audit report 审计报告的收件人 RKa}$
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125.unqualified opinion 无保留意见 @0eHS
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126.qualified opinion 保留意见 Ik[s
127.disclaimer of opinion 无法表示意见 Ht-t1q
128.adverse opinion 否定意见 0V{(Ru.O
129 Auditors‘Report审计报告 3"kdjOB
130 internal audit内部审计 `D":
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131 public sector audit政府审计 .!6>oL/iF
账项基础审计accounting number-based audit m "M("%
风险导向审计方法risk-oriented audit approach <97d[/7i