1.audit 审计 ?PH}b?f4
2.attestation
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3.credibility -t706(#k
可信赖程度 g#bfY=C
4.audit of financial statements 财务报表审计 A+P
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5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 ;#Bh_f
7.compilation 编制 0V>N#P]
8.reliability 可靠性 "#"Fp&Z7
9.relevance 相关性 }<x!95
10.professional skepticism 职业谨慎 QI^8b\36
11.objectivity 客观性 lQ(BEv"2G[
12. professional competence 专业胜任能力 smQpIB;
13.Senior/CPA-in-charge 项目经理 NU6Kh7
14.audit engagement letter 业务约定书 3C5D~9v
15.recurring audit 连续审计 lyc{Z%!3
16.the client 委托人 r
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17.change CPA 更换注册会计师 4wEpyQ|L
18.the existing CPA 现任注册会计师 8;dbU*
19.the successor CPA 后任注册会计师 z ]4g`K+
20.the preceding CPA前任注册会计师 ($ 1<Dj:
21.issue the audit report 出具审计报告 [Z`:1_^0}
22.expert 专家 ^_"q`71Dk
23.the board of directors 董事会 Jb-QP'$@
24.knowledge of the entity‘ s business 了解被审计单位情况 26klW:2*
25.assess material misstatement risks评估重大错报风险 u\& [@v
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %BP)m(S7
27.a general knowledge of ————- 初步了解―――的情况 eDMwY$J
28.a more knowledge of—————— 进一步了解的情况 28L'7
29.the prior year‘s working papers 以前年度工作底稿 7ump:|
30.minutes of meeting 会议纪要 "u>sS
31.business risks 经营风险 8=_| qy}l/
32.appropriateness 适当性 )*AA9
33.accounting estimate 会计估计 >[3,qP]E
34.management representations 管理层声明 lPSDY&`P
35.going concern assumption 持续经营假设 38.J:?Q
36.audit plan 审计计划 fbbl92p
37.significant audit areas 重点审计领域 -W"0,.Dvg
38.error 错误 V<R+A* gY:
39.fraud舞弊 X QoT},
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40.modified or additional procedures 修改或追加审计程序 UK9MWC5g9
41.misappropriation of assets 侵占资产 d+| !6
42.transactions without substance 虚假交易 OU964vv
43.unusual pressures 异常压力 _nCs$U
44.the suspected noncompliance 涉嫌存在违法行为 o_^d>Klb8
45.materialiy 重要性 ezy5Jqk5%
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 kIZdND&
48.an acceptably low level 可接受水平 E3C[o! 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 GP
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50.misstatements or omissions 错报或漏报 }u*@b10
51.aggregate 总计 9Q5P7}%p
52.subsequent events 期后事项 m.g@S30
53.adjust the financial statements 调整财务报表 w0`L)f5v
54.perform additional audit procedures 实施追加的审计程序 r{3`zqo
55.audit risk 审计风险 UE;)mZ=l|
56.detection risk 检查风险 ;77o%J'l
57.inappropriate audit opinion 不适当的审计意见 T1]X
58.material misstatement 重大的错报 "ddH7:(k<
59.tolerable misstatement 可容忍错报 j24
60.the acceptable level of detection risk 可接受的检查风险 8`?j*FV7kq
61.assessed level of material misstatement risk 重大错报风险的评估水平 CO+jB
62.simall business 小规模企业 =
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63.accounting system 会计系统 QKk
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64.test of control 控制测试 JBJ7k
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65.walk-through test 穿行测试 sN) .J
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66.communication 沟通 ;GEu.PdxB
67.flow chart 流程图 s7.*o@G
68.reperformance of internal control 重新执行 *U^hwL
69.audit evidence 审计证据 hd
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70.substantive procedures 实质性程序 >43yty\
71.assertions 认定 &>b1ES.>
72.esistence 存在 xa*gQ%+F
73.occurrence 发生 #\["y%;W
74.completeness 完整性 ._nKM5.
75.rights and obligations 权利和义务 @{a-IW3
76.valuation and allocation 计价和分摊 WQC6{^/4[1
77.cutoff 截止 j7 3@Yi%
78.accuracy 准确性 P&^7wud-sb
79.classification 分类 >Ga1p'8FtU
80.inspection 检查 h4i$z-!
81.supervision of counting 监盘 twS3J)UH
82.observation 观察 Bx!` UdRn
83.confirmation 函证 J0! E@
84.computation 计算 bbkI}d%(Ng
85.analytical procedures 分析程序 L=FvLii.
86.vouch 核对 E,:pIw
87.trace 追查 @O @yJ{(I
88.audit sampling 审计抽样 A:J{
89.error 误差 OIT;fKl9
90.expected error 预期误差 vp9<.*h
91.population 总体 /j@r~mt/pA
92.sampling risk 抽样风险 (:x"p{
93.non- sampling risk 非抽样风险 tP{$}cEY
94.sampling unit 抽样单位 *03/:q ^(
95.statistical sampling 统计抽样 .u?$h0u5
96.tolerable error 可容忍误差 k|C8sSH
97.the risk of under reliance 信赖不足风险 * v]UgPk
98.the risk of over reliance 信赖过度风险 B9-[wg#0G
99.the risk of incorrect rejection 误拒风险 ~B\:
100. the risk of incorrect acceptance 误受风险 Y@Y(;C"SW
101.working trial balance 试算平衡表 (32nI?)a
102.index and cross-referencing 索引和交叉索引 *v3
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103.cash receipt 现金收入 -;-"i J0
104.cash disbursement 现金支出 iCKwd 9?)
105.bank statement 银行对账单 f~9Y1|6
106.bank reconciliation 银行存款余额调节表 I
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107.balance sheet date 资产负债表日 34:EpZO@
108.net realizable value 可变现净值 2H "iN[2A
109.storeroom 仓库 Lc?O K"[m
110.sale invoice 销售发票 .U%"oD
111.price list 价目表 R
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112.positive confirmation request 积极式询证函 Zw{tuO7}K
113.negative confirmation request 消极式询证函 LTct0Gh
114.purchase requisition 请购单 8E[`H
115.receiving report 验收报告 eR`<9KBH
116.gross margin 毛利 3~la/$?
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117.manufacturing overhead 制造费用 Q>ytO'v
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118.material requisition 领料单 Th^#H
119.inventory-taking 存货盘点 (=/;rJ`q
120.bond certificate 债券 2GzpWV(
121.stock certificate 股票 j@!}r|-T
122.audit report 审计报告 RY<b]|
123.entity 被审计单位 #{,IY
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124.addressee of the audit report 审计报告的收件人 <DS6-y
125.unqualified opinion 无保留意见 p]eD@3Wz
126.qualified opinion 保留意见 Am
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127.disclaimer of opinion 无法表示意见 xv l
128.adverse opinion 否定意见 v{Vesf
129 Auditors‘Report审计报告 qT @IY)e
130 internal audit内部审计 3kY4V*9@-
131 public sector audit政府审计 .YF-t
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账项基础审计accounting number-based audit ,[L$
风险导向审计方法risk-oriented audit approach {Z.@-Tl_