1.audit 审计 U+'h~P'4
2.attestation br_D
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鉴证 /GMT
3.credibility m{C
可信赖程度 5_= HtM[v]
4.audit of financial statements 财务报表审计 6qkMB|@Ix
5.agreed-upon procedures 执行商定程序 K9+%rqC.|`
6.high levels of assurance 高水平保证 q8P$Md-=b1
7.compilation 编制 P xiJ R[a
8.reliability 可靠性 :
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9.relevance 相关性 WR@TH
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10.professional skepticism 职业谨慎 @G:aW\Z
11.objectivity 客观性 :igURr
12. professional competence 专业胜任能力 'n0u6hCSb
13.Senior/CPA-in-charge 项目经理 D}6~2j
14.audit engagement letter 业务约定书 3( `NHS
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15.recurring audit 连续审计 ,]qTJ`J
16.the client 委托人 4l`"P~=
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17.change CPA 更换注册会计师 b$G&i'd
18.the existing CPA 现任注册会计师 ELqpIXq#
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 ~(/OB
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21.issue the audit report 出具审计报告 !pG_MO
22.expert 专家 <zh N7="
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 Qg' {RAV8
25.assess material misstatement risks评估重大错报风险 j1U,X
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 *mTx0sQz(J
27.a general knowledge of ————- 初步了解―――的情况 +4*jO5EZ
28.a more knowledge of—————— 进一步了解的情况 yttIA/
29.the prior year‘s working papers 以前年度工作底稿 Aq:1
30.minutes of meeting 会议纪要 yJGM"$
31.business risks 经营风险 MH=;[ | N
32.appropriateness 适当性 9et%Hn.K'
33.accounting estimate 会计估计 -"Hy%wE
34.management representations 管理层声明 V'jvI
35.going concern assumption 持续经营假设 J52- qR/
36.audit plan 审计计划 vRn"0Mzl8
37.significant audit areas 重点审计领域 EvQMt0[?EW
38.error 错误 uF89B-t
39.fraud舞弊 #)hJ.0~3
40.modified or additional procedures 修改或追加审计程序 -U#e
41.misappropriation of assets 侵占资产 {, `)
42.transactions without substance 虚假交易 #`(-Oj2hH
43.unusual pressures 异常压力 s8
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44.the suspected noncompliance 涉嫌存在违法行为 D?:AHj%gW
45.materialiy 重要性 aS,M=uqqK
46.exceed the materiality level 超过重要性水平 b6y/o48
47.approach the materiality level 接近重要性水平 9pJk.Np0
48.an acceptably low level 可接受水平 vjz*B$
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 J;A
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50.misstatements or omissions 错报或漏报 OX!<{9o
51.aggregate 总计 8Z:T.Gc
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 1P[[
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54.perform additional audit procedures 实施追加的审计程序 G&2`c\u{
55.audit risk 审计风险 s}5,<|DL
56.detection risk 检查风险 Kk?C
57.inappropriate audit opinion 不适当的审计意见 XV|u!'Ey
58.material misstatement 重大的错报 (_aM26s
59.tolerable misstatement 可容忍错报 ?1kXV n$
60.the acceptable level of detection risk 可接受的检查风险 mOQN$d [
61.assessed level of material misstatement risk 重大错报风险的评估水平 >/5'0n_R
62.simall business 小规模企业 mv;;0xH
63.accounting system 会计系统 :G\X
64.test of control 控制测试 O h{>xg
65.walk-through test 穿行测试 'l7ey3B%
66.communication 沟通 8+yCP_Y4
67.flow chart 流程图
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68.reperformance of internal control 重新执行 7)U08"
69.audit evidence 审计证据 2LqJ.HH
70.substantive procedures 实质性程序 lujUEHzp
71.assertions 认定 )W1tBi
72.esistence 存在 q{:]D(
73.occurrence 发生 aIXN wnq
74.completeness 完整性 PZjK
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75.rights and obligations 权利和义务 j{?ogFfi
76.valuation and allocation 计价和分摊 C@#KZ`c)
77.cutoff 截止 R$Or&:E ^
78.accuracy 准确性 z +
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79.classification 分类 c> }f
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80.inspection 检查 aHR&6zj4
81.supervision of counting 监盘 LI`H,2Km
82.observation 观察 (SnrYO`#
83.confirmation 函证 W#@Mx
84.computation 计算 @cC@(M~Ru
85.analytical procedures 分析程序 A0f98?j^
86.vouch 核对 BV@xE
87.trace 追查 ZFH;
88.audit sampling 审计抽样 {I:nza
89.error 误差 s=BJ7iU_68
90.expected error 预期误差 zY^QZceq"
91.population 总体 6PyODW;R/5
92.sampling risk 抽样风险 fp`k1Uq@
93.non- sampling risk 非抽样风险 r]<?,xx[
94.sampling unit 抽样单位 5H!6#pqM
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 vkgAI<
97.the risk of under reliance 信赖不足风险 ObyF~j}j
98.the risk of over reliance 信赖过度风险 OoqA`%
99.the risk of incorrect rejection 误拒风险 r;C
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100. the risk of incorrect acceptance 误受风险 s-"oT=
101.working trial balance 试算平衡表 =(cfo_B@K
102.index and cross-referencing 索引和交叉索引 .s8u?1b
103.cash receipt 现金收入 EjDr
104.cash disbursement 现金支出 RAUD8Z
105.bank statement 银行对账单 5%K(tRc|
106.bank reconciliation 银行存款余额调节表 8`GN8F
107.balance sheet date 资产负债表日 'Xb?vOU
108.net realizable value 可变现净值 GJo`9
109.storeroom 仓库 Bl1^\[#
110.sale invoice 销售发票 |ycN)zuE
111.price list 价目表 2Cgq&\wS
112.positive confirmation request 积极式询证函 ;cD&qheDV
113.negative confirmation request 消极式询证函 9J4gDw4<
114.purchase requisition 请购单 l37)
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115.receiving report 验收报告 }h=}!R'm
116.gross margin 毛利 <C{uodFll
117.manufacturing overhead 制造费用 mF`%Z~}b
118.material requisition 领料单 8d|#W
119.inventory-taking 存货盘点 ;/s##7qf
120.bond certificate 债券 FL?Ndy"I
121.stock certificate 股票 FwaYp\z
122.audit report 审计报告 ^"!)p2=
123.entity 被审计单位 jk9/EmV*r
124.addressee of the audit report 审计报告的收件人 >m'n#=yap
125.unqualified opinion 无保留意见 j3&tXZ;F
126.qualified opinion 保留意见 !'f.g|a
127.disclaimer of opinion 无法表示意见 uz'MUT(68
128.adverse opinion 否定意见 -(1Gm
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129 Auditors‘Report审计报告 xI(t!aYp
130 internal audit内部审计 Ds@nuQ
131 public sector audit政府审计 "^&Te%x_b
账项基础审计accounting number-based audit ?
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风险导向审计方法risk-oriented audit approach ^6i,PRScS