1.audit 审计 in6*3C4
2.attestation d/!\iLF
鉴证 {
&Vt]9
3.credibility A9;,y'm^8
可信赖程度 R3%%;` c=
4.audit of financial statements 财务报表审计 E+lr{~
5.agreed-upon procedures 执行商定程序 [iZH[7&j
6.high levels of assurance 高水平保证 RL3*fRlb
7.compilation 编制 cQ
|Q-S
8.reliability 可靠性 5Dzf[V^]`
9.relevance 相关性 SP/'4m
10.professional skepticism 职业谨慎 ~d\^ynQ
11.objectivity 客观性 #nw+U+qL
12. professional competence 专业胜任能力 mm;sf
13.Senior/CPA-in-charge 项目经理 i%[+C
14.audit engagement letter 业务约定书 @)U;hk)j;
15.recurring audit 连续审计 -E~r?\;X
16.the client 委托人 > l]Ble
17.change CPA 更换注册会计师 @JGFG+J}
18.the existing CPA 现任注册会计师 c0Pj})-
19.the successor CPA 后任注册会计师 x"!`JDsS
20.the preceding CPA前任注册会计师 "$pbK:
21.issue the audit report 出具审计报告 +abb[
22.expert 专家 ;wkMa;%`g|
23.the board of directors 董事会 S`$%C=a.
24.knowledge of the entity‘ s business 了解被审计单位情况 "blq)qo)
25.assess material misstatement risks评估重大错报风险 8i5S
}
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 z%#-2&i
27.a general knowledge of ————- 初步了解―――的情况 AUu<@4R7
28.a more knowledge of—————— 进一步了解的情况 No)0|C8:
29.the prior year‘s working papers 以前年度工作底稿 XRO(p`OE-
30.minutes of meeting 会议纪要 >]8(3&zd
31.business risks 经营风险 (Ldvx_
32.appropriateness 适当性 r8?p6E
33.accounting estimate 会计估计 d%. |MAE
34.management representations 管理层声明 T*%rhnTv0
35.going concern assumption 持续经营假设 <bb!BS&w
36.audit plan 审计计划 qoOwR[NDcq
37.significant audit areas 重点审计领域 Je,o(:
38.error 错误 M[~{!0Uz
g
39.fraud舞弊 4wkv#vi7!-
40.modified or additional procedures 修改或追加审计程序 dNhbv
zl(
41.misappropriation of assets 侵占资产 l i)6^f#
42.transactions without substance 虚假交易 3&CV!+z
43.unusual pressures 异常压力 Cf9{lhE8
44.the suspected noncompliance 涉嫌存在违法行为
H(gY=
45.materialiy 重要性 ^2);*X>
46.exceed the materiality level 超过重要性水平 #/o~h|g
47.approach the materiality level 接近重要性水平 2x9.>nwhb
48.an acceptably low level 可接受水平 Ar[|M2|
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 q/@+
.q
50.misstatements or omissions 错报或漏报 qdn_ZE
51.aggregate 总计 A]TEs)#*7)
52.subsequent events 期后事项 URs]S~tk
53.adjust the financial statements 调整财务报表 }I-nT!D'y
54.perform additional audit procedures 实施追加的审计程序 g e(,>xB
55.audit risk 审计风险 df$.gP
56.detection risk 检查风险 9TQVgkW
57.inappropriate audit opinion 不适当的审计意见 H`'a|Y
58.material misstatement 重大的错报 q&J5(9]O|L
59.tolerable misstatement 可容忍错报 a6j& po
60.the acceptable level of detection risk 可接受的检查风险 G{]RC^Zo
61.assessed level of material misstatement risk 重大错报风险的评估水平 i@.Tv.NZ
62.simall business 小规模企业 ch:rAx
63.accounting system 会计系统 :\JCxS=EW
64.test of control 控制测试 V:'F_/&X?
65.walk-through test 穿行测试 C\;l)h_{
66.communication 沟通 '~Cn+xf4]
67.flow chart 流程图 ge1. HG
68.reperformance of internal control 重新执行 JRw,${W
69.audit evidence 审计证据
`YC7+`q
70.substantive procedures 实质性程序 tE_n>~Zs
71.assertions 认定 g(9* !g
72.esistence 存在 Y
(bB7tR
73.occurrence 发生 hPSMPbI
74.completeness 完整性 (_"Zbw%cJy
75.rights and obligations 权利和义务 ,|s*g'u
76.valuation and allocation 计价和分摊
n0T|U
77.cutoff 截止 ;b*qunJ3L
78.accuracy 准确性 +/Y2\s
79.classification 分类 tp}/>gU!
80.inspection 检查 :MY=Q]l
81.supervision of counting 监盘 NI#]#yM+
82.observation 观察 P O 5Wi
83.confirmation 函证 ^;<d<V}*
84.computation 计算
?bVIH?
85.analytical procedures 分析程序 F5RL+rU(h
86.vouch 核对 O*GF/ R8B
87.trace 追查 J)Y`G4l2@
88.audit sampling 审计抽样 &`@YdZtd"
89.error 误差 " Q?~LB
90.expected error 预期误差 n
5R9<A^
91.population 总体 (87| :{
92.sampling risk 抽样风险 q
vSYrnpn
93.non- sampling risk 非抽样风险 i7-~"g
94.sampling unit 抽样单位 k:Y\i]#yP
95.statistical sampling 统计抽样 lQ`=PFh
96.tolerable error 可容忍误差 }n4 T!N
97.the risk of under reliance 信赖不足风险 TLVsTM8P
98.the risk of over reliance 信赖过度风险 =Q40]>bpx
99.the risk of incorrect rejection 误拒风险 Hs'~)T
100. the risk of incorrect acceptance 误受风险 !i~(h&z
101.working trial balance 试算平衡表 P?/JyiO}
102.index and cross-referencing 索引和交叉索引 Rtz~:v%
103.cash receipt 现金收入 dhob]8b
104.cash disbursement 现金支出 }W8A1-UF
105.bank statement 银行对账单 h;jO7+W
106.bank reconciliation 银行存款余额调节表
k3q
QU)
107.balance sheet date 资产负债表日 s{Qae=$Q
108.net realizable value 可变现净值 u_$4xNmQ
109.storeroom 仓库 &L$9Ii
110.sale invoice 销售发票 Kh\ 7%>K#
111.price list 价目表 jeWv~JA%L|
112.positive confirmation request 积极式询证函 @d0f +9d
113.negative confirmation request 消极式询证函 IS&qFi}W|W
114.purchase requisition 请购单 KhfADqji|
115.receiving report 验收报告 )1 T2u
116.gross margin 毛利 qx5`lm~L
117.manufacturing overhead 制造费用 (Of6Ij?
118.material requisition 领料单 H%@f ^
119.inventory-taking 存货盘点 +Pb:<WT}%
120.bond certificate 债券 W :]2Tp
121.stock certificate 股票 {IJ;)<>&VE
122.audit report 审计报告 g77M5(ME
123.entity 被审计单位 6/S.sj~
124.addressee of the audit report 审计报告的收件人 x^[,0?y2
125.unqualified opinion 无保留意见 Pj
<U|\-?
126.qualified opinion 保留意见 c EYHB1*cT
127.disclaimer of opinion 无法表示意见 hU""YP~y
128.adverse opinion 否定意见 X6G{. Vh"
129 Auditors‘Report审计报告 Dhn7N8(LF!
130 internal audit内部审计 '-%1ILK$3r
131 public sector audit政府审计 ML905n u
账项基础审计accounting number-based audit q-<DYVG+
风险导向审计方法risk-oriented audit approach 7x6M]1F