1.audit 审计
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2.attestation Hlye:.$
鉴证 !Au 9C
3.credibility mnS
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可信赖程度 |\_d^U&`
4.audit of financial statements 财务报表审计 bf1EMai"
5.agreed-upon procedures 执行商定程序 >pq= .)X}
6.high levels of assurance 高水平保证 a.!|A(zw
7.compilation 编制 %q)*8
8.reliability 可靠性 NoG`J$D
9.relevance 相关性 H_<hZUB
10.professional skepticism 职业谨慎 tX *}l|;(
11.objectivity 客观性 yi$ Jk}w
12. professional competence 专业胜任能力 sJq^>"|J
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 :r,o-D
15.recurring audit 连续审计 Dhy@!EO
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16.the client 委托人 {Wp5Ane
17.change CPA 更换注册会计师 tWN hFQ'
18.the existing CPA 现任注册会计师 T.kQ] h2ZG
19.the successor CPA 后任注册会计师 1pT-PO3=
20.the preceding CPA前任注册会计师 {X'D07 q
21.issue the audit report 出具审计报告 22gk1'~dO
22.expert 专家 NT}r6V(Aju
23.the board of directors 董事会 SBynu
24.knowledge of the entity‘ s business 了解被审计单位情况 3'D<'S}[
25.assess material misstatement risks评估重大错报风险 KoL3CA"N
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 F1aI4H<(T
27.a general knowledge of ————- 初步了解―――的情况 b9gezXAcd
28.a more knowledge of—————— 进一步了解的情况 uw,p\:D&
29.the prior year‘s working papers 以前年度工作底稿 xesZ7{ o
30.minutes of meeting 会议纪要 4OOH
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31.business risks 经营风险 Yf=Puy}q
32.appropriateness 适当性 i1E~ F
33.accounting estimate 会计估计 fXJbC+
34.management representations 管理层声明 }g\1JSJ%H
35.going concern assumption 持续经营假设 X[{tD#
36.audit plan 审计计划 q V+gQ
37.significant audit areas 重点审计领域 l[D5JnWxt
38.error 错误 d} `Z| ex
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 ~p0M|
41.misappropriation of assets 侵占资产 |JD"iP:
42.transactions without substance 虚假交易 jR[3{ Reo
43.unusual pressures 异常压力 9X- w5$<
44.the suspected noncompliance 涉嫌存在违法行为 [%`L sY
45.materialiy 重要性 D#I^;Xg0h
46.exceed the materiality level 超过重要性水平 S[zX@3eZV
47.approach the materiality level 接近重要性水平 qB0F9[U
48.an acceptably low level 可接受水平 5i42o+'
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _'"whZ)2
50.misstatements or omissions 错报或漏报 ^OWA
51.aggregate 总计 l9"T"9C{
52.subsequent events 期后事项 6pCQP
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53.adjust the financial statements 调整财务报表 XzBnj7E
54.perform additional audit procedures 实施追加的审计程序 :g`j
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55.audit risk 审计风险 "7&DuF$s)
56.detection risk 检查风险 d@ ?++z
57.inappropriate audit opinion 不适当的审计意见 5U
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58.material misstatement 重大的错报 7i$)iNW
59.tolerable misstatement 可容忍错报 ,sqxxq
60.the acceptable level of detection risk 可接受的检查风险 +nj
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ^-&BGQM
62.simall business 小规模企业 &Is}<Ew
63.accounting system 会计系统 jrKRXS
64.test of control 控制测试 :
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65.walk-through test 穿行测试 Zr%,F[j?
66.communication 沟通 \[57Dmo
67.flow chart 流程图 'Cv>V"X: `
68.reperformance of internal control 重新执行 KT>eE
69.audit evidence 审计证据 %]m/fo4b
70.substantive procedures 实质性程序 ~.*G%TW &V
71.assertions 认定 KDX1_r=Y
72.esistence 存在 +p
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73.occurrence 发生 P~H?[
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74.completeness 完整性 >$RQ
75.rights and obligations 权利和义务 z3bRV{{YqN
76.valuation and allocation 计价和分摊 w I7iE4\vz
77.cutoff 截止 KS3>c7
78.accuracy 准确性 T|%pvTIe
79.classification 分类 U_8 Z&
80.inspection 检查 Wz%b,!
81.supervision of counting 监盘 s
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82.observation 观察 djk?;^8
83.confirmation 函证 0eP ]
84.computation 计算 A%[BCY_
85.analytical procedures 分析程序 'BiR ,M$mY
86.vouch 核对 Nf!g1D"U
87.trace 追查 \|gE=5!Am=
88.audit sampling 审计抽样 JoCZ{MhM
89.error 误差 nhu;e}[>
90.expected error 预期误差 &qjc+-r{l
91.population 总体 wi gs1
92.sampling risk 抽样风险 o
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93.non- sampling risk 非抽样风险 i eL7jN,'m
94.sampling unit 抽样单位 ;K$ !c5
95.statistical sampling 统计抽样 0|J]EsPxu
96.tolerable error 可容忍误差 $5]}]
97.the risk of under reliance 信赖不足风险 Q:5^K
98.the risk of over reliance 信赖过度风险 XYh)59oM%
99.the risk of incorrect rejection 误拒风险 dKk#j@[n"
100. the risk of incorrect acceptance 误受风险 <l.l6okp
101.working trial balance 试算平衡表 %6%~`((4
102.index and cross-referencing 索引和交叉索引 kF@Z4MB}yr
103.cash receipt 现金收入 3OlXi9>3
104.cash disbursement 现金支出 $1E'0M`
105.bank statement 银行对账单 @,:6wKMc
106.bank reconciliation 银行存款余额调节表 'nMj<:0wlD
107.balance sheet date 资产负债表日 Xt.ca,`U
108.net realizable value 可变现净值 n6xJ
109.storeroom 仓库 q^ w@l
110.sale invoice 销售发票 Ov-Y.+L:
111.price list 价目表 li3
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112.positive confirmation request 积极式询证函 lZr}F.7
113.negative confirmation request 消极式询证函 J85S'cwZZ
114.purchase requisition 请购单 #>ob1b|
115.receiving report 验收报告 -\9K'8 C
116.gross margin 毛利 3cA'9
117.manufacturing overhead 制造费用 yp!7^
118.material requisition 领料单 nf0]
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119.inventory-taking 存货盘点 1s _N!a
120.bond certificate 债券 K0usBA
121.stock certificate 股票 +Zg@X.z
122.audit report 审计报告 Iysp)
123.entity 被审计单位 _qO'(DKylC
124.addressee of the audit report 审计报告的收件人 5<>"d :9
125.unqualified opinion 无保留意见 jAcrXB*
126.qualified opinion 保留意见 9Rm\@E
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127.disclaimer of opinion 无法表示意见 =G9I7Y@
128.adverse opinion 否定意见 fpa~~E-
129 Auditors‘Report审计报告 i,B<k 0W9
130 internal audit内部审计 sxn{uRF
131 public sector audit政府审计 N`HiNb
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账项基础审计accounting number-based audit @Cml^v@`L
风险导向审计方法risk-oriented audit approach |kGQ~:k+P