1.audit 审计 \k8_ZJw
2.attestation l+,rc*-j0
鉴证 b/`'?|
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3.credibility :|TBsd|/x
可信赖程度 )*B.y|b#
4.audit of financial statements 财务报表审计 04TV./uA
5.agreed-upon procedures 执行商定程序 "M]]H^r5
6.high levels of assurance 高水平保证 |Can
7.compilation 编制 C0wq
8.reliability 可靠性 |V5H(2/nk
9.relevance 相关性 .#}R$}e+
10.professional skepticism 职业谨慎 +{Ttv7l_2
11.objectivity 客观性 *,u{~(thR
12. professional competence 专业胜任能力 gB#t"s)
13.Senior/CPA-in-charge 项目经理 ^EZoP:x(oE
14.audit engagement letter 业务约定书 AmHIG_'
15.recurring audit 连续审计 uNjy&
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16.the client 委托人 c"r( l~fc
17.change CPA 更换注册会计师 X-)6.[9f
18.the existing CPA 现任注册会计师 XR(kR{yo
19.the successor CPA 后任注册会计师 o/#e
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20.the preceding CPA前任注册会计师 !% Md9Mu!o
21.issue the audit report 出具审计报告
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22.expert 专家 ;pJ7k23(
23.the board of directors 董事会 W=/B[@3'
24.knowledge of the entity‘ s business 了解被审计单位情况 Rh|&{Tf
25.assess material misstatement risks评估重大错报风险 L`BLkDm
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 *(J<~:V?
27.a general knowledge of ————- 初步了解―――的情况 L
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28.a more knowledge of—————— 进一步了解的情况 @NZ?D0"
29.the prior year‘s working papers 以前年度工作底稿 P t$7U[N
30.minutes of meeting 会议纪要 +9t@eHJT1
31.business risks 经营风险 *!r8HV/<
32.appropriateness 适当性 4U3T..wA
33.accounting estimate 会计估计 C|+5F,D
34.management representations 管理层声明 .+.Pc_fv
35.going concern assumption 持续经营假设 sE% n=Ww
36.audit plan 审计计划 >*&[bW'}?
37.significant audit areas 重点审计领域 hk(^?Fp
38.error 错误 BTB,a$P/
39.fraud舞弊 :hr%iu
40.modified or additional procedures 修改或追加审计程序 G|V ^C_:
41.misappropriation of assets 侵占资产 2B|3`trY4x
42.transactions without substance 虚假交易 ^(y4]yZ
43.unusual pressures 异常压力 :gmVX}
44.the suspected noncompliance 涉嫌存在违法行为 LS;kq',
45.materialiy 重要性 Z=ho7i
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 'yl`0,3wV
48.an acceptably low level 可接受水平 7ORwDR,`5
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 zK}.Bhj#
50.misstatements or omissions 错报或漏报 ~be&T:7.
51.aggregate 总计 r~X6qC
52.subsequent events 期后事项 (5SI!1N
53.adjust the financial statements 调整财务报表 `eA 0Z:`g!
54.perform additional audit procedures 实施追加的审计程序 2HUoT\M
55.audit risk 审计风险 fYpy5vc-dm
56.detection risk 检查风险 ,%u\2M
57.inappropriate audit opinion 不适当的审计意见 3o
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58.material misstatement 重大的错报 u
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59.tolerable misstatement 可容忍错报 9.<$&mVk7`
60.the acceptable level of detection risk 可接受的检查风险 sf%=q$z
61.assessed level of material misstatement risk 重大错报风险的评估水平 K-K+%U
62.simall business 小规模企业 R6ywc"xE
63.accounting system 会计系统 6;ICX2Wq'
64.test of control 控制测试
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65.walk-through test 穿行测试 b8O:@j2
66.communication 沟通 +:D0tYk2B
67.flow chart 流程图 l-5-Tf&j
68.reperformance of internal control 重新执行 p[cC%3
69.audit evidence 审计证据 |
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70.substantive procedures 实质性程序 x\)-4w<P
71.assertions 认定 tP`,Egf"g
72.esistence 存在 -)w/nq
73.occurrence 发生 v6]lH9c{,
74.completeness 完整性 OA[w|Tt
75.rights and obligations 权利和义务 Oa{M9d,l
76.valuation and allocation 计价和分摊 ~s+\Y/@A
77.cutoff 截止 o +&/ N-t
78.accuracy 准确性 RP6QS )|
79.classification 分类 =r`>tWs
80.inspection 检查 8L0#<"'0
81.supervision of counting 监盘 Uj_%U2S$
82.observation 观察 qz?9:"~$C
83.confirmation 函证 O -@7n0
84.computation 计算 +3VY0J
85.analytical procedures 分析程序 e<q;` H
86.vouch 核对 S-My6'ar
87.trace 追查 oA`Ncu5
88.audit sampling 审计抽样 HyZh27PE
89.error 误差 VsFRG;:\U
90.expected error 预期误差 hD
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91.population 总体 "@.hz@>
92.sampling risk 抽样风险 ; R}:2
93.non- sampling risk 非抽样风险 :Z,zWk1|
94.sampling unit 抽样单位 od
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95.statistical sampling 统计抽样 5E4np`J
96.tolerable error 可容忍误差 po!0j+ r3
97.the risk of under reliance 信赖不足风险 PE-VxRN)
98.the risk of over reliance 信赖过度风险 ho 4~-xmN
99.the risk of incorrect rejection 误拒风险 [i\K#O +f
100. the risk of incorrect acceptance 误受风险 ~r+;i,,X
101.working trial balance 试算平衡表 64Q{Yu
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102.index and cross-referencing 索引和交叉索引 ge*f<#|0U-
103.cash receipt 现金收入 {o AJL
104.cash disbursement 现金支出 h
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105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 8KN0z<
107.balance sheet date 资产负债表日 K%)u zP
108.net realizable value 可变现净值 -:Yx1Y3
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109.storeroom 仓库 =#^\9|?$
110.sale invoice 销售发票 4;y*y tY*
111.price list 价目表 \vsfY
112.positive confirmation request 积极式询证函 r3;?]r.}7
113.negative confirmation request 消极式询证函 L`3x0u2
114.purchase requisition 请购单 C,&r7
115.receiving report 验收报告 fn;`V it#
116.gross margin 毛利 \\xoOA.
117.manufacturing overhead 制造费用 -6@#Nq_iWU
118.material requisition 领料单 v:|_!+g:
119.inventory-taking 存货盘点 =[`B -?
120.bond certificate 债券 OjFB_
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121.stock certificate 股票 M:rE^El
122.audit report 审计报告 Bz!SZpW(M
123.entity 被审计单位 !UDTNF?1
124.addressee of the audit report 审计报告的收件人 8k vG<&D
125.unqualified opinion 无保留意见 IZn|1X?}\s
126.qualified opinion 保留意见 R0HzNk
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 @vs+)aRa
129 Auditors‘Report审计报告 ~x4]^XS
130 internal audit内部审计 B 'SLyf
131 public sector audit政府审计 N"L
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账项基础审计accounting number-based audit =*>ri
风险导向审计方法risk-oriented audit approach b"k1N9