1.audit 审计 C3hQT
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2.attestation Jfe<$-$$7
鉴证 *}@zxFe+
3.credibility O'i!}$=g
可信赖程度 2X)n.%4g$;
4.audit of financial statements 财务报表审计 Z=|NoDZ
5.agreed-upon procedures 执行商定程序 jfOqE*frl!
6.high levels of assurance 高水平保证 p!_3j^"{
7.compilation 编制 Ocp`6Fj
8.reliability 可靠性 M];?W
9.relevance 相关性 *^@{L
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10.professional skepticism 职业谨慎 g2|qGfl{C
11.objectivity 客观性 lR8Lfa*/7
12. professional competence 专业胜任能力 5L!cS+QNU
13.Senior/CPA-in-charge 项目经理 FD*)@4<o
14.audit engagement letter 业务约定书 e{}
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15.recurring audit 连续审计 uexm|5|
16.the client 委托人 ]}za
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 :MF F*1
19.the successor CPA 后任注册会计师 5dNM:1VoE
20.the preceding CPA前任注册会计师 q-lejVS(g
21.issue the audit report 出具审计报告 +5k^-
22.expert 专家 7%0V ?+]P
23.the board of directors 董事会 >%?kp[
24.knowledge of the entity‘ s business 了解被审计单位情况 h@H8oZ[
25.assess material misstatement risks评估重大错报风险 <8 ,,pOb
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 $.0l% $ 7
27.a general knowledge of ————- 初步了解―――的情况 |3:e$
28.a more knowledge of—————— 进一步了解的情况 b rpsZU
29.the prior year‘s working papers 以前年度工作底稿 cOz/zD
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30.minutes of meeting 会议纪要 N,?4,+Hc-
31.business risks 经营风险 5X1z^(
32.appropriateness 适当性 _=Eb
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33.accounting estimate 会计估计 )/{zTg8$?/
34.management representations 管理层声明 %vZTD+i
35.going concern assumption 持续经营假设 ^K]`ZQjKC
36.audit plan 审计计划 a:V2(nY
37.significant audit areas 重点审计领域 |vUjoa'.7E
38.error 错误 QO;OeMQv%
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 ~B704i
41.misappropriation of assets 侵占资产 Mcfqo0T-
42.transactions without substance 虚假交易 }9FAM@x1K&
43.unusual pressures 异常压力 *]#(?W.$w
44.the suspected noncompliance 涉嫌存在违法行为 `m_('N
45.materialiy 重要性 &&s3>D^Ta
46.exceed the materiality level 超过重要性水平 M. o}?
47.approach the materiality level 接近重要性水平 a^xt9o`
48.an acceptably low level 可接受水平 S!@h\3d8{
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 /qwl;_Jcf
50.misstatements or omissions 错报或漏报 vS1#ien#
51.aggregate 总计 5%#V>|@e#
52.subsequent events 期后事项 HVLj(_
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53.adjust the financial statements 调整财务报表 AS-%I+ A
54.perform additional audit procedures 实施追加的审计程序 6M^NZ0~J
55.audit risk 审计风险 wnr<# =,I'
56.detection risk 检查风险 w40 -K5wt>
57.inappropriate audit opinion 不适当的审计意见 Wq"5-U;:w
58.material misstatement 重大的错报 NSV;R~"
59.tolerable misstatement 可容忍错报 5BAGIO<w
60.the acceptable level of detection risk 可接受的检查风险 5z=.Z\M`8
61.assessed level of material misstatement risk 重大错报风险的评估水平 7ZR0cJw;
62.simall business 小规模企业 {Yc#XP
63.accounting system 会计系统 |J^}BXW'^)
64.test of control 控制测试 e{6I-5`|,#
65.walk-through test 穿行测试 }c?W|#y`.o
66.communication 沟通 6>)oG6
67.flow chart 流程图 fP>~ @^
68.reperformance of internal control 重新执行 g=)OcTd#
69.audit evidence 审计证据 h( V:-D
70.substantive procedures 实质性程序 -`s_md0BM
71.assertions 认定 sL",Ho
72.esistence 存在 /<e<-C*d&<
73.occurrence 发生 s.IYPH|pn
74.completeness 完整性 NfsF'v
75.rights and obligations 权利和义务 {?YBJnG}x
76.valuation and allocation 计价和分摊 *P;
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77.cutoff 截止 F[5sFkM7
78.accuracy 准确性 F~Sw-b kSf
79.classification 分类 9=5xt;mEs}
80.inspection 检查 b
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81.supervision of counting 监盘
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82.observation 观察 w'Vm'zo
83.confirmation 函证 ]*v[6 +
84.computation 计算 $GJuS^@%
85.analytical procedures 分析程序 AA &>6JB{
86.vouch 核对 KSgYf;
87.trace 追查 VOkSR
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88.audit sampling 审计抽样 ;k fl5
89.error 误差 A9;!\Wo
90.expected error 预期误差
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91.population 总体 kD\7wz,ui
92.sampling risk 抽样风险 A V]7l}-
93.non- sampling risk 非抽样风险 H[ o > "@4
94.sampling unit 抽样单位 e jh0Wfl
95.statistical sampling 统计抽样 VBq|j"o0"
96.tolerable error 可容忍误差 X6-;vnlKN
97.the risk of under reliance 信赖不足风险 (kmrWx=
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98.the risk of over reliance 信赖过度风险 6qK`X
99.the risk of incorrect rejection 误拒风险 2kkqPBc_
100. the risk of incorrect acceptance 误受风险 Wo2W/{
101.working trial balance 试算平衡表 J>dIEW%u
102.index and cross-referencing 索引和交叉索引 7wz9x8 \t
103.cash receipt 现金收入 i1JVvNMQ,
104.cash disbursement 现金支出 &\m=|S
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 (TTS-(
107.balance sheet date 资产负债表日 p?V@P6h
108.net realizable value 可变现净值 5MHcgzyp
109.storeroom 仓库 Yow
110.sale invoice 销售发票 IcJQC
111.price list 价目表 8s9ZY4_
112.positive confirmation request 积极式询证函 Y_=
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113.negative confirmation request 消极式询证函 )F'r-I%Hi
114.purchase requisition 请购单 {JlSfJw!
115.receiving report 验收报告 N!%[.3o\K
116.gross margin 毛利 `6RR/~kP(
117.manufacturing overhead 制造费用 dGG 8k&
118.material requisition 领料单 3Q!)bMv \
119.inventory-taking 存货盘点 A/sM
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120.bond certificate 债券 V {C{y5
121.stock certificate 股票 +[2ep"5H
122.audit report 审计报告 K};~A?ET,h
123.entity 被审计单位 KXT9Wt=
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 ;:1o|>mX
126.qualified opinion 保留意见 =:*2t
127.disclaimer of opinion 无法表示意见 Y6RbRcJw
128.adverse opinion 否定意见 [79iC$8B|
129 Auditors‘Report审计报告 1!W'0LPM
130 internal audit内部审计 BFswqp:
131 public sector audit政府审计 CLgfNrW~
账项基础审计accounting number-based audit +!cibTQTT
风险导向审计方法risk-oriented audit approach
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