1.audit 审计 +pme]V
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2.attestation jzJTV4&zjs
鉴证 w-e{_R
3.credibility |@'O3KA
可信赖程度 KS93v9|
4.audit of financial statements 财务报表审计 6QY;t:/<
5.agreed-upon procedures 执行商定程序 O7
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6.high levels of assurance 高水平保证 s$>n U
7.compilation 编制 }}$@Tij19[
8.reliability 可靠性 4>0q0}J=5
9.relevance 相关性 t!3N|`x
10.professional skepticism 职业谨慎 f0sGE5
11.objectivity 客观性 -grf7w^
12. professional competence 专业胜任能力 c?HUW
13.Senior/CPA-in-charge 项目经理 /Yp#`}Ii
14.audit engagement letter 业务约定书 SDil\x
15.recurring audit 连续审计 g?v(>#i
16.the client 委托人 ; $80}TY '
17.change CPA 更换注册会计师 =?.oH|&\h
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 K us=.(
20.the preceding CPA前任注册会计师 <A)M^,#o
21.issue the audit report 出具审计报告 \\<=J[R.M
22.expert 专家 0?>(H(D^/
23.the board of directors 董事会 y0mND
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24.knowledge of the entity‘ s business 了解被审计单位情况 $xZ ~bE9
25.assess material misstatement risks评估重大错报风险 Icrnu}pl_
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4)8VmCW
27.a general knowledge of ————- 初步了解―――的情况 K-C,n~-
28.a more knowledge of—————— 进一步了解的情况 (?\+
29.the prior year‘s working papers 以前年度工作底稿 1Y'4 g3T
30.minutes of meeting 会议纪要 IB[$~sGe
31.business risks 经营风险 R>"Fc/{y
32.appropriateness 适当性 ZK^cG'^2|
33.accounting estimate 会计估计 Yu3S3aRE
34.management representations 管理层声明 W]ca~%r
35.going concern assumption 持续经营假设 Tl2t\z+ps
36.audit plan 审计计划 %|(c?`2|
37.significant audit areas 重点审计领域 v5S9h[gT
38.error 错误 O+=%Mz(l
39.fraud舞弊 lfcGi3
40.modified or additional procedures 修改或追加审计程序 (4L/I
41.misappropriation of assets 侵占资产 |cma7q}p
42.transactions without substance 虚假交易 bJ!\eI%ld
43.unusual pressures 异常压力 mfQ#n!{ZH
44.the suspected noncompliance 涉嫌存在违法行为 8-nf4=ll
45.materialiy 重要性 1W{N6+u
46.exceed the materiality level 超过重要性水平 8O,\8:I#
47.approach the materiality level 接近重要性水平 *tF~CG$r
48.an acceptably low level 可接受水平 E:pk'G0bZ
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 aP
50.misstatements or omissions 错报或漏报 8J(j}</>a
51.aggregate 总计 :uo1QavO@,
52.subsequent events 期后事项 =WY
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53.adjust the financial statements 调整财务报表 S"Cz.
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54.perform additional audit procedures 实施追加的审计程序 QE(.w
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55.audit risk 审计风险 lWId
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56.detection risk 检查风险 C.92FiC
57.inappropriate audit opinion 不适当的审计意见 sh$-}1 ;
58.material misstatement 重大的错报 \tI%[g1M
59.tolerable misstatement 可容忍错报 K4!-%d$
60.the acceptable level of detection risk 可接受的检查风险 ;9T}h2^`B
61.assessed level of material misstatement risk 重大错报风险的评估水平 $~G,T
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62.simall business 小规模企业 I$xZV?d.
63.accounting system 会计系统 f)/Z7*Z
64.test of control 控制测试 neI7VbH4
65.walk-through test 穿行测试 /YvXyi>^"%
66.communication 沟通 NZq-%bE
67.flow chart 流程图 Pq omi!1
68.reperformance of internal control 重新执行 ^Q s}2%
69.audit evidence 审计证据 :x\[aG9
70.substantive procedures 实质性程序 >q:%?mi
71.assertions 认定 dM
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72.esistence 存在 {q0+PzgP
73.occurrence 发生 2^WJ1: A
74.completeness 完整性 a+^`+p/5
75.rights and obligations 权利和义务 &$~fz":1!
76.valuation and allocation 计价和分摊 YJ _eE
77.cutoff 截止 !2LX+*;
78.accuracy 准确性 :X;G]B
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79.classification 分类 QQ3<)i
80.inspection 检查 8v"rM
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81.supervision of counting 监盘 dE7x
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82.observation 观察 t/iI!}
83.confirmation 函证 )5Khl"6!z
84.computation 计算 [A-_?#cZ
85.analytical procedures 分析程序 X8|H5Y:
86.vouch 核对 FQ<-Wc
87.trace 追查 h:%,>I%{
88.audit sampling 审计抽样 OM\J4"YV$
89.error 误差 t}q
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90.expected error 预期误差 +vh|m5"7I7
91.population 总体 i
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92.sampling risk 抽样风险 T+0=Ou"N
93.non- sampling risk 非抽样风险 x%B_v^^^
94.sampling unit 抽样单位 Tru{8]uMH
95.statistical sampling 统计抽样 W>@ti9\t
96.tolerable error 可容忍误差 o^"+X7)
97.the risk of under reliance 信赖不足风险 /s\ mV
98.the risk of over reliance 信赖过度风险 rQjk
99.the risk of incorrect rejection 误拒风险 AWR :~{
100. the risk of incorrect acceptance 误受风险 >f]/VaMH{
101.working trial balance 试算平衡表 fq7#rZCxX
102.index and cross-referencing 索引和交叉索引 @j46Ig4~b
103.cash receipt 现金收入 <XdnVe1
104.cash disbursement 现金支出 TjW!-s?S
105.bank statement 银行对账单 uwNJM
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 smn"]K
109.storeroom 仓库 uC'-: t#
110.sale invoice 销售发票 gQ+]N*.
111.price list 价目表 VdHT3r
112.positive confirmation request 积极式询证函 L<F8+a7i
113.negative confirmation request 消极式询证函 I\@r~]+y
114.purchase requisition 请购单 Ebnb-Lze,
115.receiving report 验收报告 k%.v`H!
116.gross margin 毛利 ewMVUq*:
117.manufacturing overhead 制造费用 %F*9D3^h
118.material requisition 领料单 mxv?PP
119.inventory-taking 存货盘点 ^)AECn
120.bond certificate 债券 ~MG6evm &
121.stock certificate 股票 [EAOk=X
122.audit report 审计报告 =^9h
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123.entity 被审计单位 :@L7RZ`_
124.addressee of the audit report 审计报告的收件人 z74JyY
125.unqualified opinion 无保留意见 Wg-mJu(
126.qualified opinion 保留意见 }a]`"_i;[
127.disclaimer of opinion 无法表示意见 B>2=IZ
128.adverse opinion 否定意见 q*hn5 K*
129 Auditors‘Report审计报告 C;BO6$*_e
130 internal audit内部审计 5aQ)qUgAW
131 public sector audit政府审计 >^Nnhnr
账项基础审计accounting number-based audit bxXp
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风险导向审计方法risk-oriented audit approach +:KZEFY?<