1.audit 审计 Q^I\cAIB
2.attestation 6
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鉴证 o.\oA6P_
3.credibility {|\.i
可信赖程度 4~=l}H>&
4.audit of financial statements 财务报表审计 ~v83pu1!2s
5.agreed-upon procedures 执行商定程序 B;WCTMy}
6.high levels of assurance 高水平保证 7Qsgys#/=
7.compilation 编制 5coZ|O&f8
8.reliability 可靠性 Ha#>G<;n
9.relevance 相关性 2[CdZ(k]5
10.professional skepticism 职业谨慎 p#[.{
11.objectivity 客观性 LF7SS;&~f
12. professional competence 专业胜任能力 vI]N^j2%
13.Senior/CPA-in-charge 项目经理 }-fl$j?9E
14.audit engagement letter 业务约定书 rs.M]8a2{&
15.recurring audit 连续审计 X?$_Sd"G+5
16.the client 委托人 vFsLY
17.change CPA 更换注册会计师 KYP!Rs/j.
18.the existing CPA 现任注册会计师 T)})
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19.the successor CPA 后任注册会计师 Z6pUZ[j,
20.the preceding CPA前任注册会计师 Ev P{p
21.issue the audit report 出具审计报告 X jX2]
22.expert 专家 L-\GHu~)
23.the board of directors 董事会 +"6`q;p
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24.knowledge of the entity‘ s business 了解被审计单位情况 qFNes)_r
25.assess material misstatement risks评估重大错报风险 C-[1iW'
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 ?s _5&j7
28.a more knowledge of—————— 进一步了解的情况 o]:9')5^
29.the prior year‘s working papers 以前年度工作底稿 6R5Qy]]E
30.minutes of meeting 会议纪要 KdlQ!5(?X
31.business risks 经营风险 ;GhNKPY
32.appropriateness 适当性 R$Q.sE
33.accounting estimate 会计估计 "nWw;-V}}
34.management representations 管理层声明 ]7mt[2Cd
35.going concern assumption 持续经营假设 Q
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36.audit plan 审计计划 *:NQ&y*uj
37.significant audit areas 重点审计领域 ~,~eoW7
38.error 错误 rbCAnwA2
39.fraud舞弊 wT\49DT"7
40.modified or additional procedures 修改或追加审计程序 _l]fkk[T
41.misappropriation of assets 侵占资产 63A.@mL
42.transactions without substance 虚假交易 ((I%'
43.unusual pressures 异常压力 L:8q8i
44.the suspected noncompliance 涉嫌存在违法行为 W];dD$Oqg
45.materialiy 重要性 J")#I91
46.exceed the materiality level 超过重要性水平 TU7'J
47.approach the materiality level 接近重要性水平 ;'Nd~:-]
48.an acceptably low level 可接受水平 3&/Ixm:
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 ow#1="G,=
50.misstatements or omissions 错报或漏报 ,=:D
51.aggregate 总计 3t6LT
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 F3N6{ysK#
54.perform additional audit procedures 实施追加的审计程序 #u
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55.audit risk 审计风险 +H
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56.detection risk 检查风险 O#u=c1
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57.inappropriate audit opinion 不适当的审计意见 l$'wD hN*
58.material misstatement 重大的错报 !3v1bGk
59.tolerable misstatement 可容忍错报 )tpL#J
60.the acceptable level of detection risk 可接受的检查风险 9$m|'$p3sG
61.assessed level of material misstatement risk 重大错报风险的评估水平 z"4~P3>{g
62.simall business 小规模企业 e*n@j
63.accounting system 会计系统 XGMiW0j0B
64.test of control 控制测试 Z`BK/:vo3H
65.walk-through test 穿行测试 XS BA$y
66.communication 沟通 }#E[vRf
67.flow chart 流程图 GDy9qUV
68.reperformance of internal control 重新执行 TBrPf-Xr
69.audit evidence 审计证据 )];K .zP
70.substantive procedures 实质性程序 pO.2<
71.assertions 认定 RAK-UN
72.esistence 存在 0<B$#8
73.occurrence 发生 ^Va1f'g
74.completeness 完整性 BV+ Bk+
75.rights and obligations 权利和义务 c{LO6dNg\z
76.valuation and allocation 计价和分摊 LYg-
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77.cutoff 截止 7`hP?a=
78.accuracy 准确性 ,i@:5X/t
79.classification 分类 %9RF
80.inspection 检查 /[>sf[X\I9
81.supervision of counting 监盘 I,'k>@w{s
82.observation 观察 hDq`Z$_+KX
83.confirmation 函证 V,?yPi$#E
84.computation 计算 |id
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85.analytical procedures 分析程序 CWP2{
86.vouch 核对 wsVV$I[2
87.trace 追查 f0aKlhEC
88.audit sampling 审计抽样 -\n@%$M]G
89.error 误差 .@Dxp]/B}
90.expected error 预期误差 @k/NY*+
91.population 总体 |
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92.sampling risk 抽样风险 iRi-cQVy
93.non- sampling risk 非抽样风险 SN!?}<|U
94.sampling unit 抽样单位 8&Y^""#e)
95.statistical sampling 统计抽样 E1U",CMU
96.tolerable error 可容忍误差 aCLq k'
97.the risk of under reliance 信赖不足风险 }I6vqG
98.the risk of over reliance 信赖过度风险 w(TJ*::T
99.the risk of incorrect rejection 误拒风险 MO <3"@/,
100. the risk of incorrect acceptance 误受风险 AlW66YAuQ
101.working trial balance 试算平衡表 e01epVR;
102.index and cross-referencing 索引和交叉索引 om-omo&,X=
103.cash receipt 现金收入 5j-YM
104.cash disbursement 现金支出 g^ i&gNDx
105.bank statement 银行对账单 O|N{v"o
106.bank reconciliation 银行存款余额调节表 oD1/{dRzj
107.balance sheet date 资产负债表日 S+ ^E.
108.net realizable value 可变现净值 |WdPE@P
109.storeroom 仓库 3CGp`~Zf
110.sale invoice 销售发票 1s@+;QUib
111.price list 价目表 L4|`;WP
112.positive confirmation request 积极式询证函 v+=BCyT
113.negative confirmation request 消极式询证函 {Wu$YWE*sx
114.purchase requisition 请购单 =+MPFhvg!
115.receiving report 验收报告 FzXJ]H
116.gross margin 毛利 Jl9k``r*
117.manufacturing overhead 制造费用 ^J8lBLqe
118.material requisition 领料单 qXtC^n@x
119.inventory-taking 存货盘点 %(G* ,
120.bond certificate 债券 GU8sO@S5
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121.stock certificate 股票 f\>M'{cV
122.audit report 审计报告 =;&yd';k
123.entity 被审计单位 f/Bp.YwL
124.addressee of the audit report 审计报告的收件人 3+fp2
125.unqualified opinion 无保留意见 PJrtMAcKq
126.qualified opinion 保留意见 M8b;d}XL
127.disclaimer of opinion 无法表示意见 gH7|=W
128.adverse opinion 否定意见 'V=P*#|SR
129 Auditors‘Report审计报告 'B0{_RaTb
130 internal audit内部审计 -JjM y X
131 public sector audit政府审计 ]Y8<`;8/
账项基础审计accounting number-based audit aC.~&MxFC
风险导向审计方法risk-oriented audit approach )fSOi||C