1.audit 审计 KvSG;
2.attestation [
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3.credibility !>tL6+yj
可信赖程度 ICCc./l|
4.audit of financial statements 财务报表审计 }Jw,>}
5.agreed-upon procedures 执行商定程序 =N@t'fOr
6.high levels of assurance 高水平保证 :k"]5>(^
7.compilation 编制 yZ:qU({KhD
8.reliability 可靠性 =Qq+4F)MD
9.relevance 相关性 [aS*%Heu
10.professional skepticism 职业谨慎 %y@AA>x!
11.objectivity 客观性 p_ =z#
12. professional competence 专业胜任能力 :gT4K-Oj
13.Senior/CPA-in-charge 项目经理 0(Ij%Wi,
14.audit engagement letter 业务约定书 6@o*xK7L
15.recurring audit 连续审计 oU|c.mYe
16.the client 委托人 0x7'^Z>-oe
17.change CPA 更换注册会计师 3T
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18.the existing CPA 现任注册会计师 ^8tEach
19.the successor CPA 后任注册会计师 R]dg_Da
20.the preceding CPA前任注册会计师 ^aQ"E9
21.issue the audit report 出具审计报告 ijcm2FJcG
22.expert 专家 c,22*.V/
23.the board of directors 董事会 E]6
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24.knowledge of the entity‘ s business 了解被审计单位情况 neh(<>
25.assess material misstatement risks评估重大错报风险 ;4a{$Lw~^9
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 mmsPLv6
27.a general knowledge of ————- 初步了解―――的情况 )Z$!PqRw@u
28.a more knowledge of—————— 进一步了解的情况 D$N/FJ8|G
29.the prior year‘s working papers 以前年度工作底稿 'yth'[
30.minutes of meeting 会议纪要 j|n R"!
31.business risks 经营风险
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32.appropriateness 适当性 %\DX#.
33.accounting estimate 会计估计 +"(jjxJm
34.management representations 管理层声明 ^{{ qV
35.going concern assumption 持续经营假设 O f#:
36.audit plan 审计计划 Q&&@v4L
37.significant audit areas 重点审计领域 edV\-H5<
38.error 错误 g>sSS8RO
39.fraud舞弊 ':W[ A
40.modified or additional procedures 修改或追加审计程序 ;=@0'xPEa-
41.misappropriation of assets 侵占资产 fnY.ao1-s[
42.transactions without substance 虚假交易 -N@|QK>
43.unusual pressures 异常压力 *H122njH+T
44.the suspected noncompliance 涉嫌存在违法行为 hcc/=_hA
45.materialiy 重要性 :EH=_"
46.exceed the materiality level 超过重要性水平 eFAnFJ][L
47.approach the materiality level 接近重要性水平 $cR{o#
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 X.V~SeS
50.misstatements or omissions 错报或漏报 nm+s{
51.aggregate 总计 m,S{p<-h
52.subsequent events 期后事项 G
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53.adjust the financial statements 调整财务报表 [Yyk0Qv|4
54.perform additional audit procedures 实施追加的审计程序 /> Nt[o[r
55.audit risk 审计风险 6#yUc_5 \
56.detection risk 检查风险 .o8t+X'G
57.inappropriate audit opinion 不适当的审计意见 &R siVBA
58.material misstatement 重大的错报 [V!tVDs&'o
59.tolerable misstatement 可容忍错报 S$k&vc(0
60.the acceptable level of detection risk 可接受的检查风险 ]d`VT)~vje
61.assessed level of material misstatement risk 重大错报风险的评估水平 Mlq.?-QgIL
62.simall business 小规模企业 {U1m.30n
63.accounting system 会计系统 w:l
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64.test of control 控制测试 W`&hp6Jq
65.walk-through test 穿行测试 P&q7|ST%N
66.communication 沟通
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67.flow chart 流程图 U3kyraj
68.reperformance of internal control 重新执行 4sM.C9W
69.audit evidence 审计证据 RL<c>PY
70.substantive procedures 实质性程序 fQ98(+6
71.assertions 认定 +O5hH8<&b
72.esistence 存在 ,
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73.occurrence 发生 )jC%a6G!
74.completeness 完整性 _rYkis^u
75.rights and obligations 权利和义务 v}(WaO#S
76.valuation and allocation 计价和分摊 Hefg[$m
77.cutoff 截止 d\Zng!Z '
78.accuracy 准确性 /@Zrq#o
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79.classification 分类 %bfZn9_m
80.inspection 检查 80;(Gt@<"
81.supervision of counting 监盘 X?$_Sd"G+5
82.observation 观察 T>GM%^h,7-
83.confirmation 函证 4fzZ;2sl}
84.computation 计算 T)})
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85.analytical procedures 分析程序 Z6pUZ[j,
86.vouch 核对 Ev P{p
87.trace 追查 EzIGz[
88.audit sampling 审计抽样 d7i]FV
89.error 误差 E E'!|N3
90.expected error 预期误差 :Yks|VJ1
91.population 总体 ;6wA"
92.sampling risk 抽样风险 $A`VYJtt#
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 ASfaX:ke
95.statistical sampling 统计抽样 \L\b $4$d
96.tolerable error 可容忍误差 ;GI&lpKK
97.the risk of under reliance 信赖不足风险 @A5?3(e
98.the risk of over reliance 信赖过度风险 7)k\{&+P
99.the risk of incorrect rejection 误拒风险 Y<rU#Z #T
100. the risk of incorrect acceptance 误受风险 [9 RR8
101.working trial balance 试算平衡表 =ruao'A
102.index and cross-referencing 索引和交叉索引 ]fD}
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103.cash receipt 现金收入 p^_yU_
104.cash disbursement 现金支出 0LKRN|@
105.bank statement 银行对账单 %#}Z y
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 Q^(b)>?r;
108.net realizable value 可变现净值 j)GtEP<n#
109.storeroom 仓库 Yuc> fFA
110.sale invoice 销售发票 V!dtF,tH
111.price list 价目表 4H-'Dr=G
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 <o= 8FO
114.purchase requisition 请购单 H4JTGt1"
115.receiving report 验收报告 LDg?'y;2
116.gross margin 毛利 Bnd [X
117.manufacturing overhead 制造费用 ~= -RK$=
118.material requisition 领料单 MxGW(p
119.inventory-taking 存货盘点 p"Z-6m~
120.bond certificate 债券 4g7)i L^#~
121.stock certificate 股票 @gtQQxf"
122.audit report 审计报告 .}`Ix'.
123.entity 被审计单位 }{<
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124.addressee of the audit report 审计报告的收件人 \_U$"/$4VH
125.unqualified opinion 无保留意见 {>%&(
126.qualified opinion 保留意见 +H2-ZXr
127.disclaimer of opinion 无法表示意见 6u}</>}
128.adverse opinion 否定意见 TW>WHCAm
129 Auditors‘Report审计报告 FkRo
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130 internal audit内部审计 f4
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131 public sector audit政府审计 I0RvnMw
账项基础审计accounting number-based audit -o.:P>/
风险导向审计方法risk-oriented audit approach +t:0SRSt