1.audit 审计
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2.attestation W J^r~*r
鉴证 RE*UIh*O
3.credibility 2,NQ(c_c$
可信赖程度 sEhdkN}6
4.audit of financial statements 财务报表审计 g w}t.3}
5.agreed-upon procedures 执行商定程序 K-p1v!IC
6.high levels of assurance 高水平保证 ,pf<"^li
7.compilation 编制 bX5>qqB]
8.reliability 可靠性 E >SnH
9.relevance 相关性 ->K*r\T
10.professional skepticism 职业谨慎 SBeb}LZ
11.objectivity 客观性 a#j0N5<Nl
12. professional competence 专业胜任能力 ir%/9=^d
13.Senior/CPA-in-charge 项目经理 a8Ci 7<V
14.audit engagement letter 业务约定书 ~p8-#A)X,)
15.recurring audit 连续审计 /p X\)wi
16.the client 委托人 193Q
17.change CPA 更换注册会计师 FS1<f:
18.the existing CPA 现任注册会计师 Q> @0'y=s
19.the successor CPA 后任注册会计师 UKk~)Of
20.the preceding CPA前任注册会计师 ;wTl#\|w0
21.issue the audit report 出具审计报告 Jqjb@'i
22.expert 专家
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23.the board of directors 董事会 f5d"H6%L
24.knowledge of the entity‘ s business 了解被审计单位情况 PN0:,.4
25.assess material misstatement risks评估重大错报风险 #Du1(R
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 `4 w0*;k;
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 "{L%5:H@
29.the prior year‘s working papers 以前年度工作底稿 *>S\i7RET
30.minutes of meeting 会议纪要 p~+)!Z#
31.business risks 经营风险 -i?!em'J
32.appropriateness 适当性 Ojie.+'SB
33.accounting estimate 会计估计 &W`yHQ"JY
34.management representations 管理层声明 [T~O%ly7x&
35.going concern assumption 持续经营假设 b_\aSEaTT
36.audit plan 审计计划 hD # Yz<
37.significant audit areas 重点审计领域 <E$5LP;:
38.error 错误 0gfa7+Y
39.fraud舞弊 yv4hH4Io
40.modified or additional procedures 修改或追加审计程序 EvQN (_
41.misappropriation of assets 侵占资产 J%3S3C2*m
42.transactions without substance 虚假交易 {gK
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43.unusual pressures 异常压力 uK}k]x\z
44.the suspected noncompliance 涉嫌存在违法行为 }& `#
45.materialiy 重要性 el7P
46.exceed the materiality level 超过重要性水平 ykX}T6T
47.approach the materiality level 接近重要性水平 qK;n>BTe
48.an acceptably low level 可接受水平 CKNH/[ZR,
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 U
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50.misstatements or omissions 错报或漏报 N;<<-`i
51.aggregate 总计 3V LwMF?
52.subsequent events 期后事项 YX!%R]c%
53.adjust the financial statements 调整财务报表 9(ANhG
54.perform additional audit procedures 实施追加的审计程序 $>8+t>|
55.audit risk 审计风险 L;E9"7Jo
56.detection risk 检查风险 aq,&W
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57.inappropriate audit opinion 不适当的审计意见 OHM.xw*?.
58.material misstatement 重大的错报 2+
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59.tolerable misstatement 可容忍错报 O' A''}M
60.the acceptable level of detection risk 可接受的检查风险 { S4?L8
61.assessed level of material misstatement risk 重大错报风险的评估水平 osPX%k!yw
62.simall business 小规模企业 vr=iG
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63.accounting system 会计系统 SDDs}mV
64.test of control 控制测试 9IC"p<
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65.walk-through test 穿行测试 'zi5ihiT
66.communication 沟通 x_bS-B)%Y:
67.flow chart 流程图 ~*THL0]~
68.reperformance of internal control 重新执行 "7Zb)Ocb
69.audit evidence 审计证据 6&$z!60
70.substantive procedures 实质性程序 2O`uzT$
71.assertions 认定 YeYF
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72.esistence 存在 ZMy7z|
73.occurrence 发生 jO<K0cc
74.completeness 完整性 +%$!sp?
75.rights and obligations 权利和义务 H_vOZ0
76.valuation and allocation 计价和分摊 ?f CLiK
77.cutoff 截止 {cq; SH
78.accuracy 准确性 i2)rDek3]T
79.classification 分类 =>4>Z_q
80.inspection 检查 lmQ!q>N
81.supervision of counting 监盘 <;phc~0+
82.observation 观察 [$OD+@~A2
83.confirmation 函证 .kBi" p&
84.computation 计算 2
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85.analytical procedures 分析程序 r >u0Y
86.vouch 核对 DZR kK3
87.trace 追查 _I3j7f,V
88.audit sampling 审计抽样 86vk"
89.error 误差 o/2\8
90.expected error 预期误差 W>bhSKV%
91.population 总体 o5i?|HJ
92.sampling risk 抽样风险 u}qfwVX Z
93.non- sampling risk 非抽样风险 9 qqy( H
94.sampling unit 抽样单位 (ZT*EFhb(
95.statistical sampling 统计抽样 8/Z
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96.tolerable error 可容忍误差 ?U iwr{Q
97.the risk of under reliance 信赖不足风险 ofj7$se
98.the risk of over reliance 信赖过度风险 q~_Nv5r%O
99.the risk of incorrect rejection 误拒风险 AL&}WbUC
100. the risk of incorrect acceptance 误受风险 it D%sKo
101.working trial balance 试算平衡表 H.v`JNs(
102.index and cross-referencing 索引和交叉索引 IP-CN
103.cash receipt 现金收入 ;)u}`4~L
104.cash disbursement 现金支出 .A&Ey5
105.bank statement 银行对账单 K:465r:
106.bank reconciliation 银行存款余额调节表 Pb+oV
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 @@'zMV%
109.storeroom 仓库 zf5s\w.4
110.sale invoice 销售发票 B`T|M$Ug
111.price list 价目表 lVARe3#
112.positive confirmation request 积极式询证函 f&7SivS#
113.negative confirmation request 消极式询证函 )wCA
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114.purchase requisition 请购单 tA3]6SIK@
115.receiving report 验收报告 f?2Y np=@
116.gross margin 毛利 <@A/`3_O)
117.manufacturing overhead 制造费用 HI,1~Jw+
118.material requisition 领料单 +}I[l,,xy
119.inventory-taking 存货盘点 ?G*XZ0u~
120.bond certificate 债券 zVGjXuNa
121.stock certificate 股票 ]Qkto4DQ5
122.audit report 审计报告 818</b<yn
123.entity 被审计单位 fP&F$"o8
124.addressee of the audit report 审计报告的收件人 7$8z}2
125.unqualified opinion 无保留意见 N+"Y@X yg
126.qualified opinion 保留意见 l:z:tJ#(
127.disclaimer of opinion 无法表示意见 ~Rs|W;
128.adverse opinion 否定意见 HP3~.1Sp
129 Auditors‘Report审计报告 E@JxY
130 internal audit内部审计 dV<M$+;s]
131 public sector audit政府审计 =yz#L@\!
账项基础审计accounting number-based audit ie
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风险导向审计方法risk-oriented audit approach Z?ZcQ[eC