1.audit 审计 ZM
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2.attestation OA5f} +
鉴证 U1kh-8
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3.credibility yDuq6
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可信赖程度 7@@<5&mN
4.audit of financial statements 财务报表审计 Z+,CL/
5.agreed-upon procedures 执行商定程序 wo]ks}9
6.high levels of assurance 高水平保证 $^IjFdD
7.compilation 编制 OF-WUa4t
8.reliability 可靠性 ) H+d.Y
9.relevance 相关性 GVZTDrC
10.professional skepticism 职业谨慎 +
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11.objectivity 客观性 nUqL\(UuY
12. professional competence 专业胜任能力 F;W'
13.Senior/CPA-in-charge 项目经理 M#T#:wf~
14.audit engagement letter 业务约定书 !^-OfqIHfV
15.recurring audit 连续审计 sy=dY@W^
16.the client 委托人 S%{lJYwXt
17.change CPA 更换注册会计师 gtMw3D`FL
18.the existing CPA 现任注册会计师 W
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19.the successor CPA 后任注册会计师 kAt
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20.the preceding CPA前任注册会计师 J
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21.issue the audit report 出具审计报告 =tHD 4I
22.expert 专家
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23.the board of directors 董事会 SlT7L||Ww
24.knowledge of the entity‘ s business 了解被审计单位情况 cPSti
25.assess material misstatement risks评估重大错报风险 P]-#wz=S
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 :^5>wDu{
27.a general knowledge of ————- 初步了解―――的情况 G4O3h Y.`
28.a more knowledge of—————— 进一步了解的情况 1[px`%DR~
29.the prior year‘s working papers 以前年度工作底稿 IG&B2*
30.minutes of meeting 会议纪要 2=O))^8
31.business risks 经营风险 #:Xa'D+
32.appropriateness 适当性
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33.accounting estimate 会计估计 m'
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34.management representations 管理层声明 r;$r=Uf r
35.going concern assumption 持续经营假设 qNy-o\;XN
36.audit plan 审计计划 =~
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37.significant audit areas 重点审计领域 ;)P5#S!n-
38.error 错误 c{ 7<H
39.fraud舞弊 CxkMhd8qz
40.modified or additional procedures 修改或追加审计程序 l*qk1H"g
41.misappropriation of assets 侵占资产 sc9]sIb
42.transactions without substance 虚假交易 d
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43.unusual pressures 异常压力 PQ i
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44.the suspected noncompliance 涉嫌存在违法行为 lqauk)(A0
45.materialiy 重要性 N7a[B>+`
46.exceed the materiality level 超过重要性水平 y%JF8R;n
47.approach the materiality level 接近重要性水平 _E&U?>g+
48.an acceptably low level 可接受水平 YT][\x
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 r<v_CFJ
50.misstatements or omissions 错报或漏报 b13nE.
51.aggregate 总计 !#C)99L"F
52.subsequent events 期后事项 ?S8$5
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53.adjust the financial statements 调整财务报表 @::lJDGVv
54.perform additional audit procedures 实施追加的审计程序 :bI,rEW#_
55.audit risk 审计风险 TX&[;jsj
56.detection risk 检查风险 BL7>dZOa
57.inappropriate audit opinion 不适当的审计意见 mqubXS;J|P
58.material misstatement 重大的错报 Kjv2J;Xuh
59.tolerable misstatement 可容忍错报 ?,!uA)({n
60.the acceptable level of detection risk 可接受的检查风险 vu44 !c@
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?~{rf:Y
62.simall business 小规模企业 tD865gi
63.accounting system 会计系统 1]HHe*'Z
64.test of control 控制测试 y)IGTW o
65.walk-through test 穿行测试 % /~os2R
66.communication 沟通 bKTqX[ =
67.flow chart 流程图 4a#B!x
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68.reperformance of internal control 重新执行 9#ZzE/
69.audit evidence 审计证据 9GtLMpy
70.substantive procedures 实质性程序 ixg\[5.Q+
71.assertions 认定 F|9a}(-7
72.esistence 存在 C-_(13S
73.occurrence 发生 .[#xQ=9`
74.completeness 完整性 BEFe~* ~
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 6^WiZ^~
77.cutoff 截止 6Q?BwD+>
78.accuracy 准确性 9fCiLlI
79.classification 分类 _xa}B,H
80.inspection 检查 H^ESAs6
81.supervision of counting 监盘 7?+5%7-
82.observation 观察 5aa}FdUq
83.confirmation 函证
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84.computation 计算 /5&3WG&<u
85.analytical procedures 分析程序 O 0Vn";Q 4
86.vouch 核对 7ZL,p:
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87.trace 追查 4
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88.audit sampling 审计抽样 i-|/2I9 %
89.error 误差 !."Izz/
90.expected error 预期误差 zw}@nqp
91.population 总体 ~ W2:NQ>i
92.sampling risk 抽样风险 -$'~;O3s
93.non- sampling risk 非抽样风险 oXnC"y}0P
94.sampling unit 抽样单位 Iq^~
95.statistical sampling 统计抽样 (N)r#"FV
96.tolerable error 可容忍误差 lp IteZw:
97.the risk of under reliance 信赖不足风险 cdd
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98.the risk of over reliance 信赖过度风险 ZD$-V3e`
99.the risk of incorrect rejection 误拒风险 VFQq`!*i
100. the risk of incorrect acceptance 误受风险 NEjPU#@c
101.working trial balance 试算平衡表 MtMvpHk
102.index and cross-referencing 索引和交叉索引 Z&AHM &,yj
103.cash receipt 现金收入 45]Ym{]
104.cash disbursement 现金支出 #|)JD@;Q
105.bank statement 银行对账单 LsuAOB 8
106.bank reconciliation 银行存款余额调节表 8<w
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107.balance sheet date 资产负债表日 Oex{:dO "F
108.net realizable value 可变现净值 #j(q/
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109.storeroom 仓库 c#]'#+aH
110.sale invoice 销售发票 U>e3_td3,
111.price list 价目表 _C7abw-
112.positive confirmation request 积极式询证函 $)kk8Q4+K
113.negative confirmation request 消极式询证函 IKNFYe[9e
114.purchase requisition 请购单 }CB=c]p
115.receiving report 验收报告 o=mq$
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116.gross margin 毛利 dSA
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117.manufacturing overhead 制造费用 M="WUe_
118.material requisition 领料单 1puEP*P
119.inventory-taking 存货盘点 tJ(c<:zD
120.bond certificate 债券 hP'~
121.stock certificate 股票 8:3oH!n
122.audit report 审计报告 f;@b
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123.entity 被审计单位 4~]8N@Bii
124.addressee of the audit report 审计报告的收件人 w7=D6`
125.unqualified opinion 无保留意见 |TQe
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126.qualified opinion 保留意见 P#vv+]/
127.disclaimer of opinion 无法表示意见 @p9e:[
128.adverse opinion 否定意见 Zztt)/6*
129 Auditors‘Report审计报告 ECmHy@(
130 internal audit内部审计 i_oro"%yL
131 public sector audit政府审计 qaCi)f!Dl
账项基础审计accounting number-based audit |!jYv'%
风险导向审计方法risk-oriented audit approach w@gl