1.audit 审计 pjn%CR`;
2.attestation 9!C?2*>A P
鉴证 X~4:sJ\P=
3.credibility 2|o$eq3t
可信赖程度 s*WfRY*=V
4.audit of financial statements 财务报表审计 ^aoLry&i=
5.agreed-upon procedures 执行商定程序 h--!pE+
6.high levels of assurance 高水平保证 \kO_"{7n
7.compilation 编制
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8.reliability 可靠性 iKKWn*u
9.relevance 相关性 1 niTkop
10.professional skepticism 职业谨慎 !XC7FUO
11.objectivity 客观性 o~>go_Y
12. professional competence 专业胜任能力 kniMXeiu
13.Senior/CPA-in-charge 项目经理 p7tC~]r:L
14.audit engagement letter 业务约定书 '2#fkH[.
15.recurring audit 连续审计 bGa":|}F
16.the client 委托人 =h!m/f^x
17.change CPA 更换注册会计师 Q;M\P/f
18.the existing CPA 现任注册会计师 +rX,Sl`/
19.the successor CPA 后任注册会计师 (#Aq*2Z.
20.the preceding CPA前任注册会计师 U.x.gZRo[
21.issue the audit report 出具审计报告 /_(Dq8^g@
22.expert 专家 FX 3[U+
23.the board of directors 董事会 L
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24.knowledge of the entity‘ s business 了解被审计单位情况 @jeV[N,0
25.assess material misstatement risks评估重大错报风险 )HE yTHLtJ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?xs0J
27.a general knowledge of ————- 初步了解―――的情况 +
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28.a more knowledge of—————— 进一步了解的情况 96j2D8=w
29.the prior year‘s working papers 以前年度工作底稿 y~[So ,G
30.minutes of meeting 会议纪要 K.7gd1I
31.business risks 经营风险 vX%gcs/@
32.appropriateness 适当性 \_'pUp22
33.accounting estimate 会计估计 ']D( ({%g
34.management representations 管理层声明 uuB\~ #?T
35.going concern assumption 持续经营假设 oPir]`re
36.audit plan 审计计划 S3fBZIPp
37.significant audit areas 重点审计领域 =;T[2:JUu
38.error 错误 5.
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39.fraud舞弊 "$Q Gifb
40.modified or additional procedures 修改或追加审计程序 Q0-~&e_'
41.misappropriation of assets 侵占资产 zYsGI<4
42.transactions without substance 虚假交易 EK^2 2vi$
43.unusual pressures 异常压力 "{
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44.the suspected noncompliance 涉嫌存在违法行为 Hua8/:![+
45.materialiy 重要性 q?\D9aT9
46.exceed the materiality level 超过重要性水平 Q1yTDJ(2
47.approach the materiality level 接近重要性水平 k,& QcYw
48.an acceptably low level 可接受水平 2F(j=uV+
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 na)_8r~
50.misstatements or omissions 错报或漏报 g9JtWgu
51.aggregate 总计 F Te# @\I
52.subsequent events 期后事项 cs)hq4-L`
53.adjust the financial statements 调整财务报表 E*vi@aI
54.perform additional audit procedures 实施追加的审计程序 }Of^Y@{q.
55.audit risk 审计风险 G39t'^ZK*#
56.detection risk 检查风险 XRkqMq%
57.inappropriate audit opinion 不适当的审计意见 |zE7W
58.material misstatement 重大的错报 Pc<ZfO #
59.tolerable misstatement 可容忍错报 2~ a4ib
60.the acceptable level of detection risk 可接受的检查风险 >qla,}x
61.assessed level of material misstatement risk 重大错报风险的评估水平 cW\ 7yZh
62.simall business 小规模企业 J2rH<Fd[up
63.accounting system 会计系统 m" GrpE3
64.test of control 控制测试 *h1@eJHMz
65.walk-through test 穿行测试 _U %B1s3y
66.communication 沟通 y\x<!_&D
67.flow chart 流程图 P^UcpU,
68.reperformance of internal control 重新执行 "P~>AXcq
69.audit evidence 审计证据 \JchcQ
70.substantive procedures 实质性程序 "2-TtQV!
71.assertions 认定 sQw-#f7t
72.esistence 存在 1mqFnVkf&+
73.occurrence 发生 w]}vm-
74.completeness 完整性 l:+1j{ d7
75.rights and obligations 权利和义务 O{PRK5 ^h
76.valuation and allocation 计价和分摊 Sl1N V
77.cutoff 截止 =*pu+o,?
78.accuracy 准确性 -zt\weqA
79.classification 分类 &oBJY'1
80.inspection 检查 Qk=
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81.supervision of counting 监盘 0#G"{M
82.observation 观察 O7W}Z1G
83.confirmation 函证 i~4Kek6,I
84.computation 计算 2B#\683
85.analytical procedures 分析程序 4b)xW&K{
86.vouch 核对 A<&9
87.trace 追查 Rp#SqRy`
88.audit sampling 审计抽样 ]?2AFkF
89.error 误差 m(Oup=\%b}
90.expected error 预期误差 I`|>'$E[r
91.population 总体 ^VQiq7 xm
92.sampling risk 抽样风险 q:(K^
93.non- sampling risk 非抽样风险 9iUw7-)
94.sampling unit 抽样单位 Y:wds=lA
95.statistical sampling 统计抽样 < mxUgU
96.tolerable error 可容忍误差 Cfi5r|S
97.the risk of under reliance 信赖不足风险 2-]m#
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98.the risk of over reliance 信赖过度风险 2
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99.the risk of incorrect rejection 误拒风险 Tb[GZ,/%;
100. the risk of incorrect acceptance 误受风险 ${?Px
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101.working trial balance 试算平衡表 *\>&
102.index and cross-referencing 索引和交叉索引 V:lDR20*\
103.cash receipt 现金收入 NJ~'`{3v
104.cash disbursement 现金支出 ny}?+&K
105.bank statement 银行对账单 |1neCP@ng
106.bank reconciliation 银行存款余额调节表 90q*V%cS
107.balance sheet date 资产负债表日 Ruf*aF(
108.net realizable value 可变现净值 EV
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109.storeroom 仓库 hk~s1"
110.sale invoice 销售发票 NIgt"o[I
111.price list 价目表 Gce![<|ph
112.positive confirmation request 积极式询证函 E yNCky
113.negative confirmation request 消极式询证函 $wBUu
114.purchase requisition 请购单 zUOYH4+
115.receiving report 验收报告 m~}nM |m%
116.gross margin 毛利 Q5Wb)
117.manufacturing overhead 制造费用 qU}[(9~Ru
118.material requisition 领料单 >yaRz+
119.inventory-taking 存货盘点 u}pLO9V"`
120.bond certificate 债券 :5dq<>~
121.stock certificate 股票 #PiW\Tq
122.audit report 审计报告 3o1j l2n
123.entity 被审计单位 Wg#>2)>
124.addressee of the audit report 审计报告的收件人 U+\\#5$
125.unqualified opinion 无保留意见 F:\CDM=lS
126.qualified opinion 保留意见 7,:QFV
127.disclaimer of opinion 无法表示意见 >OQ<wO
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128.adverse opinion 否定意见 DCHU
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129 Auditors‘Report审计报告 G-Y8<mEh
130 internal audit内部审计
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131 public sector audit政府审计 DlaA-i]l
账项基础审计accounting number-based audit M]oaWQu
风险导向审计方法risk-oriented audit approach _- {
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