1.audit 审计 DMB"Y,
2.attestation p"KU7-BfvC
鉴证 $'^&\U~?
3.credibility kGm:VYf%
可信赖程度 U|8[#@r
4.audit of financial statements 财务报表审计 F<5nGx cC
5.agreed-upon procedures 执行商定程序 Qu`n&
6.high levels of assurance 高水平保证 W}>=JoN^J
7.compilation 编制 R aefj(^V
8.reliability 可靠性 i|%5
9.relevance 相关性 `K w7"
10.professional skepticism 职业谨慎 _vL<h$vD
11.objectivity 客观性 }'lNi^"XL
12. professional competence 专业胜任能力 _ENuwBYW-
13.Senior/CPA-in-charge 项目经理 y?>#t^
14.audit engagement letter 业务约定书 $_)=8"Sn
15.recurring audit 连续审计 J/t!-!
16.the client 委托人 Ivsb<qzG
17.change CPA 更换注册会计师 *xcP`
18.the existing CPA 现任注册会计师 +vz`go
19.the successor CPA 后任注册会计师 Z v4<b
20.the preceding CPA前任注册会计师 ;-Ss# &
21.issue the audit report 出具审计报告 0qv$:w)g+v
22.expert 专家 NY@"&p'Q
23.the board of directors 董事会 {rC~P
24.knowledge of the entity‘ s business 了解被审计单位情况 -u|l}}bh
25.assess material misstatement risks评估重大错报风险 Tw//!rpG
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 g]|_
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27.a general knowledge of ————- 初步了解―――的情况 |z~LzSJv
28.a more knowledge of—————— 进一步了解的情况 ^Gq5ig1rxy
29.the prior year‘s working papers 以前年度工作底稿 t}Ss=0dJO
30.minutes of meeting 会议纪要 XrS\+y3
31.business risks 经营风险 gLIT;BK
32.appropriateness 适当性 VFO\4:.
33.accounting estimate 会计估计 [Uli>/%JB
34.management representations 管理层声明 c&f
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35.going concern assumption 持续经营假设 9=
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36.audit plan 审计计划 'S?;J ,/
37.significant audit areas 重点审计领域
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38.error 错误 yG&2UqX
39.fraud舞弊 0+EN@Y^dAV
40.modified or additional procedures 修改或追加审计程序 "!H@k%eAM|
41.misappropriation of assets 侵占资产 BDe]18X
42.transactions without substance 虚假交易 'L{p,
43.unusual pressures 异常压力 nJJs%@y
44.the suspected noncompliance 涉嫌存在违法行为 M^6$
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45.materialiy 重要性 &aPl`"j
46.exceed the materiality level 超过重要性水平 qzK("d
47.approach the materiality level 接近重要性水平 =XT)J6z^"
48.an acceptably low level 可接受水平 6z?gg3GV
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 (
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50.misstatements or omissions 错报或漏报 .0|=[|
51.aggregate 总计 ]` ]g@v
52.subsequent events 期后事项 SMoz:J*Q(
53.adjust the financial statements 调整财务报表 &[@\ f^~
54.perform additional audit procedures 实施追加的审计程序 R#(G%66
55.audit risk 审计风险 zoP%u,XL
56.detection risk 检查风险 K=6UK%y
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57.inappropriate audit opinion 不适当的审计意见 nxaT.uFd1
58.material misstatement 重大的错报 >fzwFNdo
59.tolerable misstatement 可容忍错报 ~O;y?]U
60.the acceptable level of detection risk 可接受的检查风险 H9`
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61.assessed level of material misstatement risk 重大错报风险的评估水平 hV
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62.simall business 小规模企业 `qiQ$kz
63.accounting system 会计系统 M)!skU
64.test of control 控制测试 f vLC_'M
65.walk-through test 穿行测试 '{f=hE_/
66.communication 沟通 ?_q+&)4-o
67.flow chart 流程图 4/*H.Fl
68.reperformance of internal control 重新执行 [f!O6moR6
69.audit evidence 审计证据 !@g)10u
70.substantive procedures 实质性程序 N[Sb#w`[/
71.assertions 认定 ksW
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72.esistence 存在 6^#uLp>
73.occurrence 发生 GBP-V66
74.completeness 完整性 8]< f$3.
75.rights and obligations 权利和义务 7*s8ttX
76.valuation and allocation 计价和分摊 mm[SBiFO\
77.cutoff 截止 jm3G?Vnq
78.accuracy 准确性 7Kf}O6nE
79.classification 分类 .Q>!B?)
80.inspection 检查 #Hu~}zy
81.supervision of counting 监盘 5j^NV&/_
82.observation 观察 !gP0ndRJ=
83.confirmation 函证 Zb''mf\
84.computation 计算 pOga6'aB)
85.analytical procedures 分析程序 <]G${y*;
86.vouch 核对 *P2[qhP2
87.trace 追查 TJy4<rb
88.audit sampling 审计抽样
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89.error 误差 N/~N7Mw
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90.expected error 预期误差 &L4
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91.population 总体 .px:e)iW
92.sampling risk 抽样风险 I@ \#up}
93.non- sampling risk 非抽样风险 Jx|I6y
94.sampling unit 抽样单位 RuAlB*
95.statistical sampling 统计抽样 orIQ~pF#
96.tolerable error 可容忍误差 :&Vc
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97.the risk of under reliance 信赖不足风险 >V;,#5F_
98.the risk of over reliance 信赖过度风险 RL}KAGK
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 $.K?N@(W
101.working trial balance 试算平衡表 cHD%{xlb
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 Qv#]81i(1
104.cash disbursement 现金支出 P $>`
105.bank statement 银行对账单 r;qzo.
106.bank reconciliation 银行存款余额调节表 gPEqjj
107.balance sheet date 资产负债表日 .~klG&>aV
108.net realizable value 可变现净值 9dKul,c
109.storeroom 仓库 {'bip`U.
110.sale invoice 销售发票 >HTbegi
111.price list 价目表 Fu _@!K
112.positive confirmation request 积极式询证函 BWUq%o,@g
113.negative confirmation request 消极式询证函 `M@Ak2gcR+
114.purchase requisition 请购单 3/goCg
115.receiving report 验收报告
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116.gross margin 毛利 MagM
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117.manufacturing overhead 制造费用 30F!kP*E
118.material requisition 领料单 \7Cg,Xn
119.inventory-taking 存货盘点 [}o~PN:sT(
120.bond certificate 债券 <GIwRVCU
121.stock certificate 股票 4$"DbaC
122.audit report 审计报告 =mt?Cn}
123.entity 被审计单位 Yx)o:#2
124.addressee of the audit report 审计报告的收件人 ,x_Z JL
125.unqualified opinion 无保留意见 ,Og
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126.qualified opinion 保留意见 A7-r<s
127.disclaimer of opinion 无法表示意见 ]~c+
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128.adverse opinion 否定意见 {aj/HFLNY
129 Auditors‘Report审计报告 U;^[$Aq
130 internal audit内部审计 .BZVX=x
131 public sector audit政府审计 ?nFO:N<
账项基础审计accounting number-based audit xJ(:m<z
风险导向审计方法risk-oriented audit approach Z<z;L<tJ 9