1.audit 审计 CHCT
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2.attestation
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鉴证 Wn?),=WQ{
3.credibility j0{Qy;wP )
可信赖程度 wL>;_KdU`
4.audit of financial statements 财务报表审计 f)r6F JLU
5.agreed-upon procedures 执行商定程序 L7.SH#m
6.high levels of assurance 高水平保证 $e u
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7.compilation 编制 ao|n<*}
8.reliability 可靠性 8 0o'=E}"
9.relevance 相关性 $(*>]PC+)
10.professional skepticism 职业谨慎 wAL}c(EHO
11.objectivity 客观性 L
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12. professional competence 专业胜任能力 uZI7,t -7
13.Senior/CPA-in-charge 项目经理 $Fy>N>,E(
14.audit engagement letter 业务约定书 k7cY^&o
15.recurring audit 连续审计 nC!L<OMr
16.the client 委托人 |goK@<
17.change CPA 更换注册会计师 LPca+o|f
18.the existing CPA 现任注册会计师 !*?9n^PaF
19.the successor CPA 后任注册会计师 $>
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20.the preceding CPA前任注册会计师 6V
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21.issue the audit report 出具审计报告 (I35i!F+tY
22.expert 专家 y3PrLBTz
23.the board of directors 董事会 MY}K.^4^
24.knowledge of the entity‘ s business 了解被审计单位情况 k;qWiYMV
25.assess material misstatement risks评估重大错报风险 -YrMV
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =(
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27.a general knowledge of ————- 初步了解―――的情况 GY^;$ ?
28.a more knowledge of—————— 进一步了解的情况 (qz)3Fa
29.the prior year‘s working papers 以前年度工作底稿 nI1(2a1
30.minutes of meeting 会议纪要 $3%+N|L
31.business risks 经营风险
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32.appropriateness 适当性 7;&,LH
33.accounting estimate 会计估计 }u{gQlV
34.management representations 管理层声明 ]IzD`
35.going concern assumption 持续经营假设 !aL=R)G&e
36.audit plan 审计计划 i` ay9J8N
37.significant audit areas 重点审计领域 Y4_xV&
38.error 错误 :AI%{EV-L
39.fraud舞弊 XGjFb4Tw7
40.modified or additional procedures 修改或追加审计程序 g=,}j]tl
41.misappropriation of assets 侵占资产 8Kk41 =
42.transactions without substance 虚假交易 ibG>|hV
43.unusual pressures 异常压力 w8 `1'*HG
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 W,_2JqQp
46.exceed the materiality level 超过重要性水平 yO*
47.approach the materiality level 接近重要性水平 rUAt`ykTmN
48.an acceptably low level 可接受水平 k]`-Y E
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 qV/>d',
50.misstatements or omissions 错报或漏报 1i'y0]f
51.aggregate 总计 )OVa7[-T
52.subsequent events 期后事项 #3'M>SaoH
53.adjust the financial statements 调整财务报表 *JQ*$$5
54.perform additional audit procedures 实施追加的审计程序 $J&c1
55.audit risk 审计风险 Gzg3{fXl
56.detection risk 检查风险 NSH4 @x
57.inappropriate audit opinion 不适当的审计意见 LhM$!o?W
58.material misstatement 重大的错报 mZjpPlJ
59.tolerable misstatement 可容忍错报 a;M{-G
60.the acceptable level of detection risk 可接受的检查风险 ^5(d^N
61.assessed level of material misstatement risk 重大错报风险的评估水平 mVh;=>8K
62.simall business 小规模企业 j-DWz>x
63.accounting system 会计系统 =)gdxywoC
64.test of control 控制测试 2% OAQ(
65.walk-through test 穿行测试 9\/oL{
66.communication 沟通 }&==;7,O
67.flow chart 流程图 nj0]c`6rN@
68.reperformance of internal control 重新执行 Re
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69.audit evidence 审计证据 x}V&v?1{5
70.substantive procedures 实质性程序 bSz7?NAp
71.assertions 认定 JY^i
72.esistence 存在 ,VSO;:Z
73.occurrence 发生
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74.completeness 完整性 Hrph>v
75.rights and obligations 权利和义务 N-Z=p)]
76.valuation and allocation 计价和分摊 dM P'Vnfj
77.cutoff 截止 A^A)arJS
78.accuracy 准确性 5Z5x\CcC3
79.classification 分类
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80.inspection 检查 u]9\_{c]Q
81.supervision of counting 监盘 ;gD
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82.observation 观察 BenyA:W"
83.confirmation 函证 4v3gpLH
84.computation 计算 Im@OAR4,R
85.analytical procedures 分析程序 FF!PmfF'
86.vouch 核对 5b*knN>
87.trace 追查 IF\ @uo`
88.audit sampling 审计抽样 slUi)@b
89.error 误差 jX(hBnGW
90.expected error 预期误差 :Jv5Flxl
91.population 总体 0K26\1
92.sampling risk 抽样风险 o[iN/
93.non- sampling risk 非抽样风险 w`V6vYd@
94.sampling unit 抽样单位 &>E gKL
95.statistical sampling 统计抽样 Jww#zEK
96.tolerable error 可容忍误差 x&0kIF'lq
97.the risk of under reliance 信赖不足风险 8T6N
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98.the risk of over reliance 信赖过度风险 #jW=K&;
99.the risk of incorrect rejection 误拒风险 f5FEHyj|
100. the risk of incorrect acceptance 误受风险 lw.[qP
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 " QiR
103.cash receipt 现金收入 v$Hz)J.01
104.cash disbursement 现金支出 &b}g.)RI
105.bank statement 银行对账单 0doJF@H
106.bank reconciliation 银行存款余额调节表 V
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107.balance sheet date 资产负债表日 @z{SDM
108.net realizable value 可变现净值 [|=M<>?[
109.storeroom 仓库 G8klW
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110.sale invoice 销售发票 k%i.B
111.price list 价目表 =CZRX'
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112.positive confirmation request 积极式询证函 'xGhMgR;
113.negative confirmation request 消极式询证函 /UK]lP^w]!
114.purchase requisition 请购单 %xOxMK@
115.receiving report 验收报告 hpb|| V
116.gross margin 毛利 #~"IlBk\
117.manufacturing overhead 制造费用 /bB4ec8!
118.material requisition 领料单 ( I#6!Yt9J
119.inventory-taking 存货盘点
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120.bond certificate 债券 H@?} !@
121.stock certificate 股票 fe98Y-e
122.audit report 审计报告 9&AO
123.entity 被审计单位 RO,TNS~
124.addressee of the audit report 审计报告的收件人 nW7: ]
125.unqualified opinion 无保留意见 aaT3-][
126.qualified opinion 保留意见 6AG]7d<
127.disclaimer of opinion 无法表示意见 ng!cK<p
128.adverse opinion 否定意见 1ruI++P
129 Auditors‘Report审计报告 Hy&Z0W'l
130 internal audit内部审计 Vb\g49\o/
131 public sector audit政府审计 ,v>;/qm
账项基础审计accounting number-based audit nH6SA1$kW
风险导向审计方法risk-oriented audit approach GyN|beou