1.audit 审计 #\
=F O>
2.attestation ]q4rlT.i
鉴证 FJMrs[
3.credibility wb0L.'jyR)
可信赖程度 z
<Nf
m
4.audit of financial statements 财务报表审计 (!:,+
*YY
5.agreed-upon procedures 执行商定程序 WPQ fhr#|
6.high levels of assurance 高水平保证 q@{B
t{$x
7.compilation 编制 &q9T9AOS
8.reliability 可靠性 @{2
5xTt
9.relevance 相关性 B6={&7U2
10.professional skepticism 职业谨慎 RCpR3iC2
11.objectivity 客观性 W)bLSL]`E
12. professional competence 专业胜任能力 gw!vlwC&T
13.Senior/CPA-in-charge 项目经理 FYpzQ6s~
14.audit engagement letter 业务约定书 s%W C/ZK
15.recurring audit 连续审计 ')cMiX\v
16.the client 委托人 K|epPGRr
17.change CPA 更换注册会计师 yU*8|FQbP
18.the existing CPA 现任注册会计师 ?{ryGhb ~
19.the successor CPA 后任注册会计师 5?x>9Ca
20.the preceding CPA前任注册会计师 g%=z_
21.issue the audit report 出具审计报告 a^I\ /&aw'
22.expert 专家 cz8T
23.the board of directors 董事会 jW A(C;W
24.knowledge of the entity‘ s business 了解被审计单位情况 .:F%_dS D
25.assess material misstatement risks评估重大错报风险 #AJM6* G9
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 vQ
6^xvk]
27.a general knowledge of ————- 初步了解―――的情况 uI )6M
28.a more knowledge of—————— 进一步了解的情况 Y^wW2-,m
29.the prior year‘s working papers 以前年度工作底稿 %WjXg:R
30.minutes of meeting 会议纪要 ?82xdpg
31.business risks 经营风险 ds<2I,t
32.appropriateness 适当性 gtppv6<Mj4
33.accounting estimate 会计估计 ;@oN s-
34.management representations 管理层声明 bKMy|_
35.going concern assumption 持续经营假设 m+]K;}.}R
36.audit plan 审计计划 V@g'#={r
37.significant audit areas 重点审计领域 uxr #QA
38.error 错误 w9EOC$|Y
39.fraud舞弊 V2wb%;q
40.modified or additional procedures 修改或追加审计程序 iP7(tnlW$
41.misappropriation of assets 侵占资产 T4Pgbop
42.transactions without substance 虚假交易 yb\_zE\
43.unusual pressures 异常压力 I 7{T
44.the suspected noncompliance 涉嫌存在违法行为 Pd_U7&w,5
45.materialiy 重要性 [1Qo#w1
46.exceed the materiality level 超过重要性水平 inMA:x}cF1
47.approach the materiality level 接近重要性水平 |v3T!
48.an acceptably low level 可接受水平 KW pVw!
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 Q+{xZ'o"Z
50.misstatements or omissions 错报或漏报 t-tg-<
51.aggregate 总计 c(xrP/yOwi
52.subsequent events 期后事项 ;U+3w~
53.adjust the financial statements 调整财务报表 vApIHI?-
54.perform additional audit procedures 实施追加的审计程序 .WZ^5>M-
55.audit risk 审计风险 Ga^"1TZ x
56.detection risk 检查风险 #lL^?|M
57.inappropriate audit opinion 不适当的审计意见 P@V0Mi),
58.material misstatement 重大的错报 K0|FY=#2y
59.tolerable misstatement 可容忍错报 "*e$aTZB\
60.the acceptable level of detection risk 可接受的检查风险 kTOzSiq
61.assessed level of material misstatement risk 重大错报风险的评估水平 3
/g~A{
62.simall business 小规模企业 KQ% GIz x
63.accounting system 会计系统 6
ob@[ @
64.test of control 控制测试 .ypL=~Rp
65.walk-through test 穿行测试 ^BikV
66.communication 沟通 ?]_$Dcmx
67.flow chart 流程图 ; F"g$_D0
68.reperformance of internal control 重新执行 h+g_rvIG*
69.audit evidence 审计证据 R'as0 u\
70.substantive procedures 实质性程序 BYL)nCc
71.assertions 认定 /~%&vpF-L
72.esistence 存在 IL#"~D?
73.occurrence 发生 }HYbS8 '
74.completeness 完整性 H)kwQRfu
75.rights and obligations 权利和义务 3nO]Ge"w'n
76.valuation and allocation 计价和分摊 {HltvO%8
77.cutoff 截止 'CM|@
Zz%
78.accuracy 准确性 *K8$eDNZ
79.classification 分类 /K@XzwM
80.inspection 检查 K_|k3^xx"
81.supervision of counting 监盘 -A^ _{4X
82.observation 观察 5y.WMNNv{
83.confirmation 函证 uP)'FI
84.computation 计算 %}SrL*
85.analytical procedures 分析程序 ;#W2|'HD
86.vouch 核对 e5ZX
87.trace 追查 JzQ_{J`k
88.audit sampling 审计抽样 H(ARw'M
89.error 误差 r=
`Jn6@
90.expected error 预期误差 l` lk-nb
91.population 总体 =
SMXDaH
92.sampling risk 抽样风险 y@S$^jk.
93.non- sampling risk 非抽样风险 S%;O+eFYb
94.sampling unit 抽样单位 V(I8=rVH
95.statistical sampling 统计抽样 >C>.\
96.tolerable error 可容忍误差 J5K^^RUR
97.the risk of under reliance 信赖不足风险 {3mRq"e
98.the risk of over reliance 信赖过度风险 nfbR
P t
99.the risk of incorrect rejection 误拒风险 Tv,[DI +
100. the risk of incorrect acceptance 误受风险 yLvDMPj
101.working trial balance 试算平衡表 ~g]Vw4pv
102.index and cross-referencing 索引和交叉索引 PJ|P1O36a
103.cash receipt 现金收入 2`K=Hby
104.cash disbursement 现金支出 <
44G]eb
105.bank statement 银行对账单 BA:VPTZq
106.bank reconciliation 银行存款余额调节表 IVY]Ek EG~
107.balance sheet date 资产负债表日 Qz1E 2yJ
108.net realizable value 可变现净值 q
'yva
109.storeroom 仓库 Wa
Rw05r
110.sale invoice 销售发票 Q->sV$^=T
111.price list 价目表 7;(`MIFXs
112.positive confirmation request 积极式询证函 ~Fcm[eoC
113.negative confirmation request 消极式询证函 ~,Zc% s~|
114.purchase requisition 请购单 `Y$4 H,8L
115.receiving report 验收报告 _1\v
116.gross margin 毛利 JG rWHIsNV
117.manufacturing overhead 制造费用 m=:9+z
118.material requisition 领料单 s/#!VnU6
119.inventory-taking 存货盘点 %YscBG
120.bond certificate 债券 e#8Q L
121.stock certificate 股票 zR:L!S
122.audit report 审计报告 ~TD0zAA&
123.entity 被审计单位 A}9`S6 @@
124.addressee of the audit report 审计报告的收件人 b2Fe<~S{
125.unqualified opinion 无保留意见 p8O2Z?\
126.qualified opinion 保留意见 \!ZTL1b8t
127.disclaimer of opinion 无法表示意见 kVMg 1I@
128.adverse opinion 否定意见 WSB0~+
129 Auditors‘Report审计报告 <iC(`J$D
130 internal audit内部审计 g]H<}4lgq"
131 public sector audit政府审计 .|70;
账项基础审计accounting number-based audit 5|s\*bV`
风险导向审计方法risk-oriented audit approach Xl#ggub?