1.audit 审计 ~?L. n:wu
2.attestation #a .aD+d'
鉴证 ;- cq#8S
3.credibility 0e}LZ,9e
可信赖程度 'E7|L@X"r
4.audit of financial statements 财务报表审计 |f
aXl3|
5.agreed-upon procedures 执行商定程序 l[.pI];T
6.high levels of assurance 高水平保证 99ZQlX
7.compilation 编制 |UlScUI,
8.reliability 可靠性 5k\61(*s
9.relevance 相关性 Ql\GL"
10.professional skepticism 职业谨慎 ,$*IJeKx
11.objectivity 客观性 ] xH `
12. professional competence 专业胜任能力 3gGF?0o
13.Senior/CPA-in-charge 项目经理 }2h~o~
14.audit engagement letter 业务约定书 U#Z}a
d?VX
15.recurring audit 连续审计 Pd@?(WQ
16.the client 委托人 ZM)a4h,kcm
17.change CPA 更换注册会计师 /#Xz+#SqY
18.the existing CPA 现任注册会计师 M@gm.)d
19.the successor CPA 后任注册会计师 kj-Sd^
20.the preceding CPA前任注册会计师 Y)!5Z.K
21.issue the audit report 出具审计报告 XS1>ti|<
22.expert 专家 7,(:vjIXd
23.the board of directors 董事会 U|y+k`
24.knowledge of the entity‘ s business 了解被审计单位情况 =UYc~VUYnT
25.assess material misstatement risks评估重大错报风险 M"V?fn'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 R"82=">v
27.a general knowledge of ————- 初步了解―――的情况 @,s[l1P
28.a more knowledge of—————— 进一步了解的情况
_y8)jD"
29.the prior year‘s working papers 以前年度工作底稿 Uh9$e
30.minutes of meeting 会议纪要 Z-/ E$j
31.business risks 经营风险 M<)HJ lr
32.appropriateness 适当性 *.i`hfRc
33.accounting estimate 会计估计 NDI|;
34.management representations 管理层声明 xl<Cstr
35.going concern assumption 持续经营假设 z}pdcQl#
36.audit plan 审计计划 D&]SPhX
37.significant audit areas 重点审计领域 evn ]n
38.error 错误 ,I)/ V>u
39.fraud舞弊 K
\;b3
40.modified or additional procedures 修改或追加审计程序 P [gqv3V
41.misappropriation of assets 侵占资产 yTmoEy. q
42.transactions without substance 虚假交易 G8<,\mg+
43.unusual pressures 异常压力 >S!QvyM(V
44.the suspected noncompliance 涉嫌存在违法行为 ffSecoX
45.materialiy 重要性 hDfsqSK0 /
46.exceed the materiality level 超过重要性水平 %*Y:Rm'>
47.approach the materiality level 接近重要性水平 JA1(yt
48.an acceptably low level 可接受水平 ya|7hz {
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 M#2DI?S@
50.misstatements or omissions 错报或漏报 N.3M~0M*
51.aggregate 总计 n32BHOVE
52.subsequent events 期后事项 n*' |7 #;
53.adjust the financial statements 调整财务报表 -,p(PK
54.perform additional audit procedures 实施追加的审计程序 QDy
L0l{C
55.audit risk 审计风险 PiM@iS
56.detection risk 检查风险 fpzC#
57.inappropriate audit opinion 不适当的审计意见 ~KCOCtiD
58.material misstatement 重大的错报 O[q {y
59.tolerable misstatement 可容忍错报 {HQ?
60.the acceptable level of detection risk 可接受的检查风险 CxwZ$0
61.assessed level of material misstatement risk 重大错报风险的评估水平 `F(KM '
62.simall business 小规模企业 ]3C7guWz
63.accounting system 会计系统 uZg Kex;c
64.test of control 控制测试 e6]u5;B
r
65.walk-through test 穿行测试 -4"E]f
66.communication 沟通 h*&-[nSo
67.flow chart 流程图 DmPp&
68.reperformance of internal control 重新执行 l*/I ;a$
69.audit evidence 审计证据 Ga$+x++'*
70.substantive procedures 实质性程序 3C2L _ K3
71.assertions 认定 >Ei_##
72.esistence 存在 M2mte#h
73.occurrence 发生 gNN{WFHQX:
74.completeness 完整性 r1xNU0A
75.rights and obligations 权利和义务 Ean@GDLz8
76.valuation and allocation 计价和分摊 t|d9EC]c(
77.cutoff 截止 mmEr2\L
78.accuracy 准确性 @/XA*9]l
79.classification 分类 k6.}.
80.inspection 检查 ;aWH`^{i
81.supervision of counting 监盘 BPe5c :z
82.observation 观察
[v#t
83.confirmation 函证 E_7N^htv
84.computation 计算 hbzU?_}
85.analytical procedures 分析程序 k)dLJ<EM
86.vouch 核对 b
=`h
""u
87.trace 追查 yw$er?
88.audit sampling 审计抽样 TDk'
89.error 误差 fD]}&xc
90.expected error 预期误差 ^6oz3+
91.population 总体 K`768%q
92.sampling risk 抽样风险 Z6A*9m
93.non- sampling risk 非抽样风险 8"Hy'JA$O
94.sampling unit 抽样单位 >
QDmSy*&
95.statistical sampling 统计抽样 E"nIC,VZ
96.tolerable error 可容忍误差 9JpPas$]
97.the risk of under reliance 信赖不足风险 | Fm(
98.the risk of over reliance 信赖过度风险 'eZUNX
99.the risk of incorrect rejection 误拒风险 Kbrb;r59
100. the risk of incorrect acceptance 误受风险 DHd9yP9-
101.working trial balance 试算平衡表 seB ^o}
102.index and cross-referencing 索引和交叉索引 >@rsh-Z
103.cash receipt 现金收入 z* "zXLC
104.cash disbursement 现金支出 fOtL6/?
105.bank statement 银行对账单 VE6
V^6SL
106.bank reconciliation 银行存款余额调节表 7q^osOj"
107.balance sheet date 资产负债表日 D:/^TEib
108.net realizable value 可变现净值 \f5$L`
109.storeroom 仓库 5O%Q*\(
110.sale invoice 销售发票 YJ3aJ^m#E
111.price list 价目表 2X!O '
112.positive confirmation request 积极式询证函 m?V4r
#t
113.negative confirmation request 消极式询证函 MOKg[j
114.purchase requisition 请购单 @~qlSU&
115.receiving report 验收报告 |^[]Oy=
116.gross margin 毛利 W
MU9tq[
117.manufacturing overhead 制造费用 d@<(Z7|
118.material requisition 领料单 yF0\$%H>$
119.inventory-taking 存货盘点 x$tx!%,)/S
120.bond certificate 债券 s=h
121.stock certificate 股票 MuQyHEDF
122.audit report 审计报告 Az8>^|@
123.entity 被审计单位 c,:xm=&
124.addressee of the audit report 审计报告的收件人 waz)jEk
125.unqualified opinion 无保留意见 B\G?dmo
126.qualified opinion 保留意见 & gnE"
127.disclaimer of opinion 无法表示意见 DpI)qg#>V
128.adverse opinion 否定意见 oJA%t-&%R
129 Auditors‘Report审计报告 yZj:Kp+7
130 internal audit内部审计 Y!N*J
131 public sector audit政府审计 3Un
q
9
账项基础审计accounting number-based audit oi^2Pvauh
风险导向审计方法risk-oriented audit approach meA=lg?