1.audit 审计
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2.attestation 2nkymEPu
鉴证 I> BGp4 AQ
3.credibility EE$\8Gx']!
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4.audit of financial statements 财务报表审计 =C 7 WQ
5.agreed-upon procedures 执行商定程序 ="J *v>
6.high levels of assurance 高水平保证 G_/DzJBF
7.compilation 编制 (rm*KD"]
8.reliability 可靠性
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9.relevance 相关性 iqr/MB,W
10.professional skepticism 职业谨慎 u.dYDi
11.objectivity 客观性 f O ,5
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12. professional competence 专业胜任能力 h1 pEC
13.Senior/CPA-in-charge 项目经理 &hu>yH>j
14.audit engagement letter 业务约定书 @jY=b<
15.recurring audit 连续审计 BnUWg ^E
16.the client 委托人 TP{2q51yM
17.change CPA 更换注册会计师 FS^~e-A
18.the existing CPA 现任注册会计师 F(KsB5OY?
19.the successor CPA 后任注册会计师 U'k 0
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20.the preceding CPA前任注册会计师 +^|_vq^XR
21.issue the audit report 出具审计报告 b|oT!s
22.expert 专家 u N8RG_Mb
23.the board of directors 董事会 h5<eU;Rw+
24.knowledge of the entity‘ s business 了解被审计单位情况 AX;!-|bW
25.assess material misstatement risks评估重大错报风险 D$Eq~VQ
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~n1S~5cI
27.a general knowledge of ————- 初步了解―――的情况 *WaqNMD[%
28.a more knowledge of—————— 进一步了解的情况 W`v$-o-
29.the prior year‘s working papers 以前年度工作底稿 SNtk1pG>
30.minutes of meeting 会议纪要 v6P2
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31.business risks 经营风险 Dl@Jj?zc
32.appropriateness 适当性 QTC!vKM
33.accounting estimate 会计估计 dVe,;?+A
34.management representations 管理层声明 sOVU>t
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35.going concern assumption 持续经营假设 S`8Iu[Ma
36.audit plan 审计计划 7!Qu+R
37.significant audit areas 重点审计领域 6GA+xr=
38.error 错误 /]oQqZHv
39.fraud舞弊 .tcdqL-'
40.modified or additional procedures 修改或追加审计程序 N@0cn
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41.misappropriation of assets 侵占资产 +}R#mco5K
42.transactions without substance 虚假交易 ,49Z/P
43.unusual pressures 异常压力 &EmG\vfE
44.the suspected noncompliance 涉嫌存在违法行为 7@
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45.materialiy 重要性 ,&.$r/x|?
46.exceed the materiality level 超过重要性水平 8qL.L(=\/
47.approach the materiality level 接近重要性水平 6=:s3I^
48.an acceptably low level 可接受水平 3 3zE5vr
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 $b(CN+#
50.misstatements or omissions 错报或漏报 sGa}Cf;H@g
51.aggregate 总计 l];/,J^
52.subsequent events 期后事项 h0$Y;=YA
53.adjust the financial statements 调整财务报表 N "}N>xe2
54.perform additional audit procedures 实施追加的审计程序 GZ^Qt*5 {
55.audit risk 审计风险 Cxeam"-HTt
56.detection risk 检查风险 pX+4B=*
57.inappropriate audit opinion 不适当的审计意见 \PWH(E9
58.material misstatement 重大的错报 F3hG8YX
59.tolerable misstatement 可容忍错报 .cm2L,1h
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 1YK(oRSDn
62.simall business 小规模企业 yzT4D>1,
63.accounting system 会计系统 kH8/8
64.test of control 控制测试 w2db=9
65.walk-through test 穿行测试 #q4uS~
66.communication 沟通 q=}1
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67.flow chart 流程图 $<AaeyR!N
68.reperformance of internal control 重新执行 PV:J>!]
69.audit evidence 审计证据 "([/G?QAG
70.substantive procedures 实质性程序 Z?xRSi2~7
71.assertions 认定 inip/&P?V
72.esistence 存在 L0oVXmlr
73.occurrence 发生 gB~^dv {
74.completeness 完整性 0<O()NMv
75.rights and obligations 权利和义务 ?}uuTNLl)
76.valuation and allocation 计价和分摊 HIt
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77.cutoff 截止 wZs 2
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78.accuracy 准确性 }
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79.classification 分类 `nKN|6o#x
80.inspection 检查 1
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81.supervision of counting 监盘 sQe
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82.observation 观察 YZ`SF"Bd(
83.confirmation 函证 #*:^\z_Jd
84.computation 计算 'qvj[lpGr
85.analytical procedures 分析程序 vd)zvI
86.vouch 核对 2?SbkU/3|P
87.trace 追查 [q Uv|l1
88.audit sampling 审计抽样 5'c#pm\Q
89.error 误差 T;?k]4.X
90.expected error 预期误差 Ulx]4;uzf
91.population 总体 (|F.3~Amq
92.sampling risk 抽样风险 2j}DI"|h
93.non- sampling risk 非抽样风险 rlD!%gG2x
94.sampling unit 抽样单位 MXa^g"
95.statistical sampling 统计抽样 vENf3;o0
96.tolerable error 可容忍误差 B0%=! &
97.the risk of under reliance 信赖不足风险 1I{8 |
98.the risk of over reliance 信赖过度风险 #-@uLc
99.the risk of incorrect rejection 误拒风险 ~`C_B]3|
100. the risk of incorrect acceptance 误受风险 0~z\WSo
101.working trial balance 试算平衡表 xhOoZ-
102.index and cross-referencing 索引和交叉索引 |/vJ+aKq
103.cash receipt 现金收入 E^zfI9R
104.cash disbursement 现金支出 2 U]d1
105.bank statement 银行对账单 p |1u,N
106.bank reconciliation 银行存款余额调节表 ]jFl?LA%7
107.balance sheet date 资产负债表日 S
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108.net realizable value 可变现净值 BqY_N8l&E
109.storeroom 仓库 r`.N?
110.sale invoice 销售发票 uINdeq 7|F
111.price list 价目表 fj))Hnt(|
112.positive confirmation request 积极式询证函 @J"tM
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113.negative confirmation request 消极式询证函 zD79 M
114.purchase requisition 请购单 YT
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115.receiving report 验收报告 V@!)Pw
116.gross margin 毛利
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117.manufacturing overhead 制造费用 eM:J_>7t
118.material requisition 领料单 /rnI"
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119.inventory-taking 存货盘点 lOk8VlH<h
120.bond certificate 债券 >
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121.stock certificate 股票 L_NiU;cr%
122.audit report 审计报告 `om+p
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123.entity 被审计单位 PmRvjSIG
124.addressee of the audit report 审计报告的收件人 8&)v%TX
125.unqualified opinion 无保留意见 Ch_rV+
126.qualified opinion 保留意见 `(sb
127.disclaimer of opinion 无法表示意见 [/UchU]DT
128.adverse opinion 否定意见 odsFgh
129 Auditors‘Report审计报告 =d<RgwscJ
130 internal audit内部审计 6JDHwV
131 public sector audit政府审计 *iEtXv
账项基础审计accounting number-based audit ?
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风险导向审计方法risk-oriented audit approach 6t6Z&0$h~