1.audit 审计 %4#ChlXB
2.attestation s-&i!d
鉴证 \K
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3.credibility /z)8k4
可信赖程度 @Y(7n/*
4.audit of financial statements 财务报表审计 %)^0NQv
5.agreed-upon procedures 执行商定程序 |qf9-36
6.high levels of assurance 高水平保证 h4ghMBo%
7.compilation 编制 >%_i#|dE>
8.reliability 可靠性 o@} qPvt0
9.relevance 相关性 $m+Pl[s
10.professional skepticism 职业谨慎 (\%+id|/q@
11.objectivity 客观性 Nii5},
12. professional competence 专业胜任能力 (15.?9
13.Senior/CPA-in-charge 项目经理 {@-tRm&
14.audit engagement letter 业务约定书 )D]LPCd[
15.recurring audit 连续审计 Na.e1A&?j
16.the client 委托人 q^@*k,HG
17.change CPA 更换注册会计师 %6@m~;c0
18.the existing CPA 现任注册会计师 1JI7P?\B
19.the successor CPA 后任注册会计师 =)Goip
20.the preceding CPA前任注册会计师 ry* 9
21.issue the audit report 出具审计报告 E`iE]O
22.expert 专家 [t5D
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23.the board of directors 董事会 IUh)g1u41O
24.knowledge of the entity‘ s business 了解被审计单位情况 V0F1X s`
25.assess material misstatement risks评估重大错报风险 #so"p<7 R
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >Y:veEa6v6
27.a general knowledge of ————- 初步了解―――的情况 X%B2xQM5
28.a more knowledge of—————— 进一步了解的情况 [ID#PUle
29.the prior year‘s working papers 以前年度工作底稿 BT5~MYBl
30.minutes of meeting 会议纪要 |B),N f|a
31.business risks 经营风险 pSpxd|k
32.appropriateness 适当性
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33.accounting estimate 会计估计 ]}_Ohe]X
34.management representations 管理层声明 VOp+6ho<
35.going concern assumption 持续经营假设 5*$z4O:Aa
36.audit plan 审计计划 +2s][^-KV
37.significant audit areas 重点审计领域 2QIo|$
38.error 错误 q&wv{
39.fraud舞弊 fEyc3K'5V
40.modified or additional procedures 修改或追加审计程序 7{f{SIB
41.misappropriation of assets 侵占资产 s!
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42.transactions without substance 虚假交易 !t&C,@Ox
43.unusual pressures 异常压力 ?T[K{t;~jo
44.the suspected noncompliance 涉嫌存在违法行为 KVpQ,x&q~
45.materialiy 重要性 TiI3<.a!
46.exceed the materiality level 超过重要性水平 42DB0+_wz
47.approach the materiality level 接近重要性水平 *eUxarI
48.an acceptably low level 可接受水平 NX<Q}3cC
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 Vvl8P|x.<
50.misstatements or omissions 错报或漏报 Vjr}"K$Y
51.aggregate 总计 #j"N5e}U
52.subsequent events 期后事项 gAy"W$F
53.adjust the financial statements 调整财务报表 uF-Rl##
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54.perform additional audit procedures 实施追加的审计程序 O'W[/\A56M
55.audit risk 审计风险 1swqs7rR|
56.detection risk 检查风险 {=E,.%8
57.inappropriate audit opinion 不适当的审计意见 QPsvc6ds
58.material misstatement 重大的错报 ]i'gU(+;`
59.tolerable misstatement 可容忍错报 J)=Ts({
60.the acceptable level of detection risk 可接受的检查风险 G\S_e7$/
61.assessed level of material misstatement risk 重大错报风险的评估水平 N*>&XJ#
62.simall business 小规模企业 ,#80`&\%
63.accounting system 会计系统 th|TwD&mO
64.test of control 控制测试 Oj.xJ(uX+v
65.walk-through test 穿行测试 zLV k7u{e
66.communication 沟通 M4}zRr([.5
67.flow chart 流程图 7C^W <SUo
68.reperformance of internal control 重新执行 f<2<8xS
69.audit evidence 审计证据 [Z+E_Lbz
70.substantive procedures 实质性程序 d0 yZ9-t
71.assertions 认定 e&XJK*Wf
72.esistence 存在 _VAX~Y]
73.occurrence 发生 zzyD'n7D
74.completeness 完整性 !tv+,l&L
75.rights and obligations 权利和义务 n'Z5rXg
76.valuation and allocation 计价和分摊 N< 7
77.cutoff 截止 @?<1~/sfL
78.accuracy 准确性 %;tBWyq}_
79.classification 分类 4ew#@
80.inspection 检查 VWE`wan<
81.supervision of counting 监盘 iJ~e8l0CA
82.observation 观察 Q!}LtR$
83.confirmation 函证 l#%G~c8x
84.computation 计算 w,zgYX&
85.analytical procedures 分析程序 UNKXfe(X9
86.vouch 核对 >WW5;7$
87.trace 追查 WzO[-csy
88.audit sampling 审计抽样 zvP>8[
89.error 误差 1FmqNf:V7I
90.expected error 预期误差 u69s}yZ
91.population 总体 {}v<2bS
92.sampling risk 抽样风险 -Mufo.Jz1o
93.non- sampling risk 非抽样风险 `}&}2k
94.sampling unit 抽样单位 1jQlwT(:
95.statistical sampling 统计抽样 {,CvWL
96.tolerable error 可容忍误差 bjGQ04da
97.the risk of under reliance 信赖不足风险 &dI;o$t
98.the risk of over reliance 信赖过度风险 8AVG pL
99.the risk of incorrect rejection 误拒风险 O2>
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100. the risk of incorrect acceptance 误受风险 dRnO5
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101.working trial balance 试算平衡表 iQ_^MzA
102.index and cross-referencing 索引和交叉索引 c9N5c
103.cash receipt 现金收入 t_ZWd#x+;
104.cash disbursement 现金支出 A**PGy.Ni
105.bank statement 银行对账单 +%RB&:K7,
106.bank reconciliation 银行存款余额调节表 Q?TXM1Bp
107.balance sheet date 资产负债表日 >>HC|
108.net realizable value 可变现净值 SB2Ij',
109.storeroom 仓库 SI@Yct]<g
110.sale invoice 销售发票 :s'hXo
111.price list 价目表 AwO'%+Bv
112.positive confirmation request 积极式询证函 1q;r4$n
113.negative confirmation request 消极式询证函 +c_8~C
114.purchase requisition 请购单 B< BS>(Nr>
115.receiving report 验收报告 9$:+5f,%a
116.gross margin 毛利 piKR*|F
117.manufacturing overhead 制造费用 :\8&Th}Se
118.material requisition 领料单 xSoXf0zq:
119.inventory-taking 存货盘点 W0>fu>
120.bond certificate 债券 ZpQ8KY$5
121.stock certificate 股票 x$\w^h\F
122.audit report 审计报告 1brKs-z
123.entity 被审计单位 #^oF^!
124.addressee of the audit report 审计报告的收件人 eMV@er|
125.unqualified opinion 无保留意见 BY^5z<^.
126.qualified opinion 保留意见 bv8GJ #
127.disclaimer of opinion 无法表示意见 X-=J7G`\h#
128.adverse opinion 否定意见 [E/}-m6g
129 Auditors‘Report审计报告 s.G6?1VXlY
130 internal audit内部审计 f.y~ Sew
131 public sector audit政府审计 d9sqO9Ud8
账项基础审计accounting number-based audit |Zrkk>GW:
风险导向审计方法risk-oriented audit approach o|0QstSCl