1.audit 审计 |[iEi
2.attestation xgJyG.?
鉴证 "Z#MR`;&29
3.credibility Mi<}q@]e
可信赖程度 :Tdl84
4.audit of financial statements 财务报表审计 ~)#xOE}
5.agreed-upon procedures 执行商定程序 *qKf!&
6.high levels of assurance 高水平保证 'e*:eBoyb
7.compilation 编制 |k<5yj4?
8.reliability 可靠性 >K
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9.relevance 相关性 97n,^t2F\
10.professional skepticism 职业谨慎 -ze@~Z@
11.objectivity 客观性 X=[`+
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12. professional competence 专业胜任能力 uWkuw5;
13.Senior/CPA-in-charge 项目经理 q)!G5j3
14.audit engagement letter 业务约定书 bJB*w
15.recurring audit 连续审计 oRHWb_$"
16.the client 委托人 DG/<#SCF
17.change CPA 更换注册会计师 ) %bY2
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18.the existing CPA 现任注册会计师 QuBaG<
19.the successor CPA 后任注册会计师 IRbZ ;*3dO
20.the preceding CPA前任注册会计师 X({R+
21.issue the audit report 出具审计报告 }qN
22.expert 专家 $*;ke5Dm4
23.the board of directors 董事会 0c]3 ,#
24.knowledge of the entity‘ s business 了解被审计单位情况 H1 e^/J
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25.assess material misstatement risks评估重大错报风险 bdyIt)tK+
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of ————- 初步了解―――的情况 #4{9l
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28.a more knowledge of—————— 进一步了解的情况 =%0r_#F%=
29.the prior year‘s working papers 以前年度工作底稿 Ombvp;
30.minutes of meeting 会议纪要 j12khp?
31.business risks 经营风险 u<nPJe
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32.appropriateness 适当性 AUwIF/>F(]
33.accounting estimate 会计估计 ;mXw4_{
34.management representations 管理层声明 !z_VwZ#,
35.going concern assumption 持续经营假设 |r/4
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36.audit plan 审计计划 ''wF%q
37.significant audit areas 重点审计领域 NplkhgSj
38.error 错误 xmwH~
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39.fraud舞弊 htHnQ4Q
40.modified or additional procedures 修改或追加审计程序 qj
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41.misappropriation of assets 侵占资产 ^vr`t9EE
42.transactions without substance 虚假交易 ?Q/9aqHe;
43.unusual pressures 异常压力 QE~#eo
44.the suspected noncompliance 涉嫌存在违法行为 E{E%nXR)
45.materialiy 重要性 (Q6}N'T
46.exceed the materiality level 超过重要性水平 S@eI3PkE
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 yWZ%|K~$
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 oWdvpvO
50.misstatements or omissions 错报或漏报 n##d!d|g
51.aggregate 总计 v`9n'+h-c6
52.subsequent events 期后事项 `+EjmY
53.adjust the financial statements 调整财务报表 @(s"5i.`)
54.perform additional audit procedures 实施追加的审计程序 P:2 0i*QU
55.audit risk 审计风险 '>"-e'1m(
56.detection risk 检查风险 ^r0mx{i&
57.inappropriate audit opinion 不适当的审计意见 @G0j/@v
58.material misstatement 重大的错报 ?o.Q
59.tolerable misstatement 可容忍错报 wE J?Y8
60.the acceptable level of detection risk 可接受的检查风险 I:,D:00+
61.assessed level of material misstatement risk 重大错报风险的评估水平 \F8*HPM=*
62.simall business 小规模企业 ?#_] Lzn'
63.accounting system 会计系统 %SD=3UK6
64.test of control 控制测试 9UeK}Rl^n
65.walk-through test 穿行测试 9Sk?tl
66.communication 沟通 9|RR;k[
67.flow chart 流程图 +)l6%QKcW
68.reperformance of internal control 重新执行 1U;p+k5c
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 Oj^qh+r
71.assertions 认定 VJ$UpqVm
72.esistence 存在 i-_ * 5%A
73.occurrence 发生 l*z.20^P
74.completeness 完整性 Z4@GcdZ
75.rights and obligations 权利和义务 \t
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76.valuation and allocation 计价和分摊 J,j!
77.cutoff 截止 pt+[BF 6P
78.accuracy 准确性 a5# B&|#q
79.classification 分类 0N19R 5NN8
80.inspection 检查 5cE?>
81.supervision of counting 监盘 %#,EqN
82.observation 观察 ?\NWKp
83.confirmation 函证 ULIpb
84.computation 计算 oN6X]T<
85.analytical procedures 分析程序 ',P E25Z
86.vouch 核对 {expx<+4F
87.trace 追查 ]EZiPW-uy
88.audit sampling 审计抽样 qg#|1J6e
89.error 误差 27-GfC=7*
90.expected error 预期误差 b 6B5
91.population 总体 jsOid5bs
92.sampling risk 抽样风险 >|@i8?|E
93.non- sampling risk 非抽样风险 _r&,n\
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94.sampling unit 抽样单位 D!d1%hac
95.statistical sampling 统计抽样 :gJ?3LwTf
96.tolerable error 可容忍误差 _]# ^2S
97.the risk of under reliance 信赖不足风险 Uc?#E $X
98.the risk of over reliance 信赖过度风险 8Cw+<A*
99.the risk of incorrect rejection 误拒风险 kL1St
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100. the risk of incorrect acceptance 误受风险 *c6o#[l
101.working trial balance 试算平衡表 5x:dhkW
102.index and cross-referencing 索引和交叉索引 Dw6mSsC/
103.cash receipt 现金收入 V
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104.cash disbursement 现金支出 t}]R0O.s
105.bank statement 银行对账单 nD5
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106.bank reconciliation 银行存款余额调节表 08TeGUjJ
107.balance sheet date 资产负债表日 QFtf.")[.
108.net realizable value 可变现净值 x<es1A'u6
109.storeroom 仓库 chF@',9t
110.sale invoice 销售发票 K-CF5i:
111.price list 价目表 2)zAX"#/
112.positive confirmation request 积极式询证函 O.% $oV
113.negative confirmation request 消极式询证函 ~l@
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114.purchase requisition 请购单 ?' :v):J}
115.receiving report 验收报告 qXw^y
116.gross margin 毛利 B<" `<oG@|
117.manufacturing overhead 制造费用 6,q}1-
118.material requisition 领料单 )Z0bMO<
119.inventory-taking 存货盘点 p2/Pj)2
120.bond certificate 债券 . h7`Q{
121.stock certificate 股票 b&j}f
122.audit report 审计报告 rV0X*[]J>
123.entity 被审计单位 Oe/\@f0bLT
124.addressee of the audit report 审计报告的收件人 @z-%:J/$
125.unqualified opinion 无保留意见 L"
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126.qualified opinion 保留意见 |r%NMw #y
127.disclaimer of opinion 无法表示意见 Qmg2lP.)
128.adverse opinion 否定意见 V6ICR{y<3
129 Auditors‘Report审计报告 /)<x<7FKW
130 internal audit内部审计 y`|86`
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131 public sector audit政府审计 t3//
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账项基础审计accounting number-based audit P`xQL
风险导向审计方法risk-oriented audit approach }@XokRk