1.audit 审计 <./r%3$;7
2.attestation
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鉴证 @pV~Q2%
3.credibility _m?TEqB
可信赖程度 -l:4I6-hi
4.audit of financial statements 财务报表审计 @Rc/^B:
5.agreed-upon procedures 执行商定程序 l0
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6.high levels of assurance 高水平保证 BXzn-S
7.compilation 编制 \/wbk`2
8.reliability 可靠性 ?QJS6i'k
9.relevance 相关性 h?8I`Z)h
10.professional skepticism 职业谨慎 55%j$f
11.objectivity 客观性 ls;!Og9
12. professional competence 专业胜任能力 g
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13.Senior/CPA-in-charge 项目经理 .eNeqC
14.audit engagement letter 业务约定书 E]aQK.
15.recurring audit 连续审计 [|5gw3y
16.the client 委托人 B_kjy=]O.
17.change CPA 更换注册会计师 l?f%2:}m
18.the existing CPA 现任注册会计师 k=^~\$e
19.the successor CPA 后任注册会计师 D
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20.the preceding CPA前任注册会计师 qk+RZ>T<o
21.issue the audit report 出具审计报告 j\LJ{?;jC
22.expert 专家 e>6
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23.the board of directors 董事会 t7P[^f15[
24.knowledge of the entity‘ s business 了解被审计单位情况 tCF,KP?
25.assess material misstatement risks评估重大错报风险 7o99@K,
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 B$\,l.hE
27.a general knowledge of ————- 初步了解―――的情况 'joc8o sS
28.a more knowledge of—————— 进一步了解的情况 PLV-De
29.the prior year‘s working papers 以前年度工作底稿 "sD[P3
30.minutes of meeting 会议纪要 +46m~" ]
31.business risks 经营风险 {
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32.appropriateness 适当性 ='[J.
33.accounting estimate 会计估计 X2PyFe
34.management representations 管理层声明 E! s?amM4
35.going concern assumption 持续经营假设 MEI.wJZ
36.audit plan 审计计划 .Fl5b}C(
37.significant audit areas 重点审计领域 SjmWlf,
38.error 错误 `mt x+C
39.fraud舞弊 "0V8i%a
40.modified or additional procedures 修改或追加审计程序 pm4'2B|)g
41.misappropriation of assets 侵占资产 ^*$lCUv8p
42.transactions without substance 虚假交易 xQ]^wT.Q
43.unusual pressures 异常压力 (K74Qg
44.the suspected noncompliance 涉嫌存在违法行为 fZ6-ap,u
45.materialiy 重要性 A8zh27[w%
46.exceed the materiality level 超过重要性水平 `Lr I^9Z
47.approach the materiality level 接近重要性水平 yu.N> [=
48.an acceptably low level 可接受水平 ,,Ia 4c
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 S 9;:)
50.misstatements or omissions 错报或漏报 e.>>
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51.aggregate 总计 {L#+v~d^'n
52.subsequent events 期后事项 &Sr7?u`k
53.adjust the financial statements 调整财务报表 ExW3LM9(
54.perform additional audit procedures 实施追加的审计程序 A`I ;m0<
55.audit risk 审计风险 V."qxKsz
56.detection risk 检查风险 >hFg,5 _l3
57.inappropriate audit opinion 不适当的审计意见 ;;]^d_
58.material misstatement 重大的错报 aSEzh78
59.tolerable misstatement 可容忍错报 jTh^#Q
60.the acceptable level of detection risk 可接受的检查风险 T1_qAz+
61.assessed level of material misstatement risk 重大错报风险的评估水平 0kiV-yc
62.simall business 小规模企业 JA]qAr
63.accounting system 会计系统 `at>X&Ce,
64.test of control 控制测试 @&F\ M}
65.walk-through test 穿行测试 scZSnCrR
66.communication 沟通 <cUaIb;(4
67.flow chart 流程图 cg|C S?
68.reperformance of internal control 重新执行 bkSI1m3
69.audit evidence 审计证据 |EpL~G_
70.substantive procedures 实质性程序 F<Y>
71.assertions 认定 "3H?_!A9
72.esistence 存在 ;XDGlv%
73.occurrence 发生 ';J><z{>
74.completeness 完整性 -udKGrT+
75.rights and obligations 权利和义务 hAvX{]
76.valuation and allocation 计价和分摊
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77.cutoff 截止 =K`]$Og}8
78.accuracy 准确性 ?>}&,:U}
79.classification 分类 =JM !`[
80.inspection 检查 ;p] f5R^
81.supervision of counting 监盘 2`V[Nb
82.observation 观察 B.ar!*X
83.confirmation 函证 ?c0@A*:o
84.computation 计算 J.g4I|{
85.analytical procedures 分析程序 '>aj5tZ>R
86.vouch 核对 k4!z;Yq
87.trace 追查 mcm8|@Y{
88.audit sampling 审计抽样 cpJ(77e
89.error 误差 #-^y9B
90.expected error 预期误差 R;3T yn+
91.population 总体 +H `FC
92.sampling risk 抽样风险 r)/nx@x
93.non- sampling risk 非抽样风险 1cvH
94.sampling unit 抽样单位 a]%>7yr4
95.statistical sampling 统计抽样 p J#<e
96.tolerable error 可容忍误差 iL\eMa
97.the risk of under reliance 信赖不足风险 JQdeI+
98.the risk of over reliance 信赖过度风险 863PVce",}
99.the risk of incorrect rejection 误拒风险 cd-;?/
100. the risk of incorrect acceptance 误受风险 /2jw]ekQ'
101.working trial balance 试算平衡表 0<4Swj3s7
102.index and cross-referencing 索引和交叉索引 TQiDbgFo
103.cash receipt 现金收入 y'21)P
104.cash disbursement 现金支出 IHaNg
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105.bank statement 银行对账单 YjTA+1}
106.bank reconciliation 银行存款余额调节表 g0M9v]c
107.balance sheet date 资产负债表日 Xx;4
108.net realizable value 可变现净值 ]$xN`O4W{
109.storeroom 仓库 P+s-{vv{0
110.sale invoice 销售发票 Vv<Tjr
111.price list 价目表 ~L3]Wa.
112.positive confirmation request 积极式询证函 15L0B5(3
113.negative confirmation request 消极式询证函 )gb gsQZ
114.purchase requisition 请购单 8Z1pQx-P2C
115.receiving report 验收报告 Im0 #_
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116.gross margin 毛利 4&a,7uVer
117.manufacturing overhead 制造费用 DAHQ7#qfQC
118.material requisition 领料单 -'wFaW0%I
119.inventory-taking 存货盘点 lMW4SRk1C
120.bond certificate 债券 ")?NCun>
121.stock certificate 股票 #fTPo:*t
122.audit report 审计报告 7$HN5T\!
123.entity 被审计单位 _5l3e7YN
124.addressee of the audit report 审计报告的收件人 b
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125.unqualified opinion 无保留意见 I6B4S"Q5<
126.qualified opinion 保留意见 p#6V|5~8
127.disclaimer of opinion 无法表示意见 fD:>cje
128.adverse opinion 否定意见 MDqUl:]
129 Auditors‘Report审计报告 U%)m
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130 internal audit内部审计 :Tu%0="ye
131 public sector audit政府审计 tM&;b?bJ[
账项基础审计accounting number-based audit @2eV^eO9
风险导向审计方法risk-oriented audit approach *M
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