1.audit 审计 EU+sTe >
2.attestation >fjf]
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鉴证 H`y- "L8q
3.credibility hE=cgO`QU
可信赖程度 j'7FTVmJ
4.audit of financial statements 财务报表审计 +`[$w<I
5.agreed-upon procedures 执行商定程序 os2yiF",
6.high levels of assurance 高水平保证 EGs z{c[8@
7.compilation 编制 SQeQ"k|P%
8.reliability 可靠性 9Dpmp|
9.relevance 相关性 M
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10.professional skepticism 职业谨慎 lyib+Sa ?`
11.objectivity 客观性 %|;^[^7+}t
12. professional competence 专业胜任能力 s8tI_h
13.Senior/CPA-in-charge 项目经理 =3}+f-6"'
14.audit engagement letter 业务约定书 G q8/xxt
15.recurring audit 连续审计 I*#~@:4*
16.the client 委托人 tuv4~i<
17.change CPA 更换注册会计师 <q!{<(:
18.the existing CPA 现任注册会计师 nBNZ@nD
19.the successor CPA 后任注册会计师 ^iGIF~J9
20.the preceding CPA前任注册会计师 DF|qN
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21.issue the audit report 出具审计报告 9oaq%Sf
22.expert 专家 |sI^_RdBv
23.the board of directors 董事会 >V]>h&`
24.knowledge of the entity‘ s business 了解被审计单位情况 D`LwW` 9
25.assess material misstatement risks评估重大错报风险 -<|Ebh d3
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 o]]Q7
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27.a general knowledge of ————- 初步了解―――的情况 N8KHNTb-M
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 D.H
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30.minutes of meeting 会议纪要 `dj/Uk
31.business risks 经营风险 {L8SDU{P
32.appropriateness 适当性
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33.accounting estimate 会计估计 0^.q5#A2
34.management representations 管理层声明 L\b$1U!i
35.going concern assumption 持续经营假设 e\P+R>i0
36.audit plan 审计计划 o77H
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37.significant audit areas 重点审计领域 o2jnmv~
38.error 错误 ^m5{:\
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39.fraud舞弊 "['YMhu_
40.modified or additional procedures 修改或追加审计程序 >8RIMW2
41.misappropriation of assets 侵占资产 \TKv3N
42.transactions without substance 虚假交易 02S Uyv(Mt
43.unusual pressures 异常压力 87*R#((
44.the suspected noncompliance 涉嫌存在违法行为 wPV`j:?'
45.materialiy 重要性 B[k"xs
46.exceed the materiality level 超过重要性水平 @]OI(B
47.approach the materiality level 接近重要性水平 BG'gk#J+f
48.an acceptably low level 可接受水平 D,X$66T ^
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 jSddjs
50.misstatements or omissions 错报或漏报 (Q\w4?ci
51.aggregate 总计 (US8Sc
52.subsequent events 期后事项 cW MZw|t
53.adjust the financial statements 调整财务报表 /1O6;'8He
54.perform additional audit procedures 实施追加的审计程序 4=1lyw
55.audit risk 审计风险 <q_H 3|
56.detection risk 检查风险 q6osRK*20
57.inappropriate audit opinion 不适当的审计意见 PZ"xW0"-
58.material misstatement 重大的错报 eNXpRvY
59.tolerable misstatement 可容忍错报 A^g81s.5
60.the acceptable level of detection risk 可接受的检查风险 ,@<-h* m
61.assessed level of material misstatement risk 重大错报风险的评估水平 h>\}-|Ek
62.simall business 小规模企业 TsR20P@
63.accounting system 会计系统 ,PY<AI^59
64.test of control 控制测试 {a>)VZw_#
65.walk-through test 穿行测试 `5>IvrzXrK
66.communication 沟通 BL]^+KnP
67.flow chart 流程图 d/7c#er
68.reperformance of internal control 重新执行 o]jo R3
69.audit evidence 审计证据 xNjA>S\]W5
70.substantive procedures 实质性程序 =r
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71.assertions 认定 fF>H7
72.esistence 存在 \Ud2]^D=
73.occurrence 发生 y_J{+
74.completeness 完整性 :CH'Bt4<
75.rights and obligations 权利和义务 .&*Tj}p
76.valuation and allocation 计价和分摊 0`OqD d
77.cutoff 截止 ^ 41p+
78.accuracy 准确性 GF
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79.classification 分类 "i#!
80.inspection 检查 X5)>yM^N`
81.supervision of counting 监盘 &npf
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82.observation 观察 qHvW{0E
83.confirmation 函证 J_`.w
84.computation 计算 %S@XY3jZY
85.analytical procedures 分析程序 TzPVO>s
86.vouch 核对 W[YcYa_tQ
87.trace 追查 "ebn0<cZ
88.audit sampling 审计抽样 !3Pl]S~6!
89.error 误差 2b !b
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90.expected error 预期误差 @89mj{
91.population 总体 QAu^]1 ;
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 !(+?\+U lE
94.sampling unit 抽样单位 GhQ.}@*
95.statistical sampling 统计抽样 bXt A4O
96.tolerable error 可容忍误差 6W3}6p
97.the risk of under reliance 信赖不足风险 i3f/
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98.the risk of over reliance 信赖过度风险 \*_qP*vq@
99.the risk of incorrect rejection 误拒风险 u,&Z5S
100. the risk of incorrect acceptance 误受风险 heRQ|n.Dz)
101.working trial balance 试算平衡表 <Qwi 0$
102.index and cross-referencing 索引和交叉索引 p%j@2U
103.cash receipt 现金收入 5*ABw6'6
104.cash disbursement 现金支出 78 3a Z8
105.bank statement 银行对账单 ~PS%^zxyn
106.bank reconciliation 银行存款余额调节表 R|tjvp-[}
107.balance sheet date 资产负债表日 ~~h9yvW7&
108.net realizable value 可变现净值 {_ Wtk@
109.storeroom 仓库 GT'%HmQI
110.sale invoice 销售发票 Kz 'W
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111.price list 价目表 ~lQ]PKJ"
112.positive confirmation request 积极式询证函 F7=a|g
113.negative confirmation request 消极式询证函 .H9!UQ&It
114.purchase requisition 请购单 $z`
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115.receiving report 验收报告 6s
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116.gross margin 毛利 <y!6HJ"
117.manufacturing overhead 制造费用 _{T`ka
118.material requisition 领料单 "%0RR?
119.inventory-taking 存货盘点 +>/Q+nh
120.bond certificate 债券 _Z 9I')
121.stock certificate 股票 X~W5Z(w(O
122.audit report 审计报告 W*VQ"CW{^]
123.entity 被审计单位 60QElJ9D
124.addressee of the audit report 审计报告的收件人 SkN^ytKE
125.unqualified opinion 无保留意见 g[!sGa&
126.qualified opinion 保留意见 Ik~5j(^E-
127.disclaimer of opinion 无法表示意见 yUBic~S
128.adverse opinion 否定意见 R:OoQ^c
129 Auditors‘Report审计报告 nj)M$'
130 internal audit内部审计 Ip?Ueaei
131 public sector audit政府审计 gN
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账项基础审计accounting number-based audit hZ$* sf
风险导向审计方法risk-oriented audit approach |RHX2sso