1.audit 审计 )$[.XKoT
2.attestation >K<n~;ON|
鉴证 hfUN~89;
3.credibility mQ# 0c_
可信赖程度 _ISIq3A?
4.audit of financial statements 财务报表审计 7f!"vhCXM;
5.agreed-upon procedures 执行商定程序 Pc"g
6.high levels of assurance 高水平保证 /CRZ
7.compilation 编制 3iKBVN
8.reliability 可靠性 AUZ
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9.relevance 相关性 6Z2a5zO8
10.professional skepticism 职业谨慎 #
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11.objectivity 客观性 7OF6;@<
12. professional competence 专业胜任能力 Fp3NWvu
13.Senior/CPA-in-charge 项目经理 OsQB`
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14.audit engagement letter 业务约定书 wGRMv1|lIu
15.recurring audit 连续审计 8RGU^&
16.the client 委托人 ^*!Tq&Dst|
17.change CPA 更换注册会计师 46p%y
18.the existing CPA 现任注册会计师 BO6u<cu"-
19.the successor CPA 后任注册会计师 W|NT*g{;M
20.the preceding CPA前任注册会计师 QLr.5Wcg>
21.issue the audit report 出具审计报告 fa~4+jx>S
22.expert 专家 y2nwDw(xF
23.the board of directors 董事会 a
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24.knowledge of the entity‘ s business 了解被审计单位情况 B!>hHQ2
25.assess material misstatement risks评估重大错报风险 3<c_`BWu
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 h^Bp^V5#
28.a more knowledge of—————— 进一步了解的情况 =a!w)z_rw
29.the prior year‘s working papers 以前年度工作底稿 X
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30.minutes of meeting 会议纪要 xA?(n!{P
31.business risks 经营风险 3m2hB%SNb
32.appropriateness 适当性 6S`J7[
33.accounting estimate 会计估计 ~57.0?IK
34.management representations 管理层声明 jv<C#0E^
35.going concern assumption 持续经营假设 6;JlA})
36.audit plan 审计计划 ZA1u
37.significant audit areas 重点审计领域 gHLvzm
38.error 错误 0m`{m'B4n
39.fraud舞弊 ]Ak/:pu
40.modified or additional procedures 修改或追加审计程序 w-2?|XvDmf
41.misappropriation of assets 侵占资产 ^p@ #
42.transactions without substance 虚假交易 Tj[=E
43.unusual pressures 异常压力 Y*}xD;c
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44.the suspected noncompliance 涉嫌存在违法行为 V~tZNRJ-
45.materialiy 重要性 h_xHQf
46.exceed the materiality level 超过重要性水平 ^seb8o7
47.approach the materiality level 接近重要性水平 oQsls9t
48.an acceptably low level 可接受水平 /b
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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 },tN{(
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50.misstatements or omissions 错报或漏报 m+3U[KKvG
51.aggregate 总计 kim qm
52.subsequent events 期后事项 JZc"4qf@OT
53.adjust the financial statements 调整财务报表 e<.O'!=7Y
54.perform additional audit procedures 实施追加的审计程序 .|Ee,Un
55.audit risk 审计风险 `X mT)C
56.detection risk 检查风险 mmf}6ABYT
57.inappropriate audit opinion 不适当的审计意见 p|q} z /
58.material misstatement 重大的错报 ysHmi{V~
59.tolerable misstatement 可容忍错报 /E%r@Rui3$
60.the acceptable level of detection risk 可接受的检查风险 0vi)my;!
61.assessed level of material misstatement risk 重大错报风险的评估水平 W.|r=
62.simall business 小规模企业 F4o)6+YM
63.accounting system 会计系统 ,p3moD
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64.test of control 控制测试 `fL81)!jI#
65.walk-through test 穿行测试 [H-r0Ah
66.communication 沟通 7B
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67.flow chart 流程图 DrY5Q&S
68.reperformance of internal control 重新执行 Zo12F**{
69.audit evidence 审计证据 j$%uip{
70.substantive procedures 实质性程序 8D)I~
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71.assertions 认定 j1Ng
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72.esistence 存在 Hea76P5$P+
73.occurrence 发生
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74.completeness 完整性 I7[F,xci
75.rights and obligations 权利和义务 4fuKpLA
76.valuation and allocation 计价和分摊 _--kK+rU
77.cutoff 截止 AJ%x"
78.accuracy 准确性 >U%:Nfo3
79.classification 分类 2A,iY}R
80.inspection 检查 ,xhB
81.supervision of counting 监盘 6`V2-zv$
82.observation 观察 a,EApUWw
83.confirmation 函证 Bkq3-rX\
84.computation 计算 C{5^UCJkg
85.analytical procedures 分析程序 fc,^H&
86.vouch 核对 [0lu&ak[&
87.trace 追查 8`$lsD
88.audit sampling 审计抽样 `3QAXDWE
89.error 误差 Da@H^
90.expected error 预期误差 5VLJ:I?0O
91.population 总体 KcW]"K>p!
92.sampling risk 抽样风险 <*4'H
93.non- sampling risk 非抽样风险 h
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94.sampling unit 抽样单位 mqIcc'6f
95.statistical sampling 统计抽样 ^o|Gx
96.tolerable error 可容忍误差 kr=&x)Wy!
97.the risk of under reliance 信赖不足风险 .3Ag6YI0N
98.the risk of over reliance 信赖过度风险 aYC[15?'
99.the risk of incorrect rejection 误拒风险 3P&K<M#\
100. the risk of incorrect acceptance 误受风险 @ff83Bg
101.working trial balance 试算平衡表 doj$chy
102.index and cross-referencing 索引和交叉索引 faqh }4
103.cash receipt 现金收入 L FncY(b
104.cash disbursement 现金支出 _$f XK
105.bank statement 银行对账单 uy
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106.bank reconciliation 银行存款余额调节表 +OTN
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107.balance sheet date 资产负债表日 <z2*T \B!8
108.net realizable value 可变现净值 p2\mPFxEP
109.storeroom 仓库 kpQXnDm2
110.sale invoice 销售发票 o`EL)K{
111.price list 价目表 9pPohR*#V
112.positive confirmation request 积极式询证函 8}A+{xVp8
113.negative confirmation request 消极式询证函 ~Wox"h}(
114.purchase requisition 请购单 4?vTuZ/
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115.receiving report 验收报告 B0&W wa:
116.gross margin 毛利
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117.manufacturing overhead 制造费用 E#T6rd P
118.material requisition 领料单 2y"|l
119.inventory-taking 存货盘点 c-ud $0)c
120.bond certificate 债券 0~;Owu
121.stock certificate 股票 cc
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122.audit report 审计报告 1(;_1@P
123.entity 被审计单位 WF!u2E+
124.addressee of the audit report 审计报告的收件人 :I)WSXP9h
125.unqualified opinion 无保留意见 kM>Bk\
126.qualified opinion 保留意见 ;n"Nv}<C
127.disclaimer of opinion 无法表示意见 .0gF&>I}
128.adverse opinion 否定意见 %~$P.Zh
129 Auditors‘Report审计报告 hh$V[/iK
130 internal audit内部审计 }r)T75_1
131 public sector audit政府审计 4,yS7l
账项基础审计accounting number-based audit Z}E.s@w
风险导向审计方法risk-oriented audit approach L]_1z