1.audit 审计 4r+s"
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2.attestation id=:J7!QU
鉴证 !J/fJW>m6
3.credibility R>CIE
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可信赖程度 Ug~]!L
4.audit of financial statements 财务报表审计 ]A]EED.ZH
5.agreed-upon procedures 执行商定程序 g UAx8=h
6.high levels of assurance 高水平保证 ~MZEAY9
7.compilation 编制 yr"BeTrS.
8.reliability 可靠性 V!XT=Ou?6
9.relevance 相关性 PQJI~u9te}
10.professional skepticism 职业谨慎 =,HxtPJ
11.objectivity 客观性 K4`)srd
12. professional competence 专业胜任能力 1{0 L~
13.Senior/CPA-in-charge 项目经理 by0@G"AE+
14.audit engagement letter 业务约定书 R32A2Ml
15.recurring audit 连续审计 ]Lz:oV^%
16.the client 委托人 N#!**Q 0
17.change CPA 更换注册会计师 \])-Bp,
18.the existing CPA 现任注册会计师 +jifbf-
19.the successor CPA 后任注册会计师 'ai3f
20.the preceding CPA前任注册会计师 $eQf 5)5
21.issue the audit report 出具审计报告 grWmF3c#
22.expert 专家 :IB@@5r1
23.the board of directors 董事会 f*tKj.P
24.knowledge of the entity‘ s business 了解被审计单位情况 ;+6TZqklQ
25.assess material misstatement risks评估重大错报风险 u.~`/O
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 xoQ;fVNp
27.a general knowledge of ————- 初步了解―――的情况 {<J(*K*\Jo
28.a more knowledge of—————— 进一步了解的情况 +"8-)'
29.the prior year‘s working papers 以前年度工作底稿 *F)+- BB
30.minutes of meeting 会议纪要 iI
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31.business risks 经营风险 )u67=0s2i+
32.appropriateness 适当性 TTQ(\l4
33.accounting estimate 会计估计 Lo-\;%y
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 zc4l{+3
36.audit plan 审计计划 ^{+,j}V_H
37.significant audit areas 重点审计领域 :3
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38.error 错误 YZllfw$9
39.fraud舞弊 tY>_+)oi
40.modified or additional procedures 修改或追加审计程序 |Js?@
41.misappropriation of assets 侵占资产 {S*:pG:+q
42.transactions without substance 虚假交易 5U[
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43.unusual pressures 异常压力 wLW[Vur[
44.the suspected noncompliance 涉嫌存在违法行为 t,4'\nv*
45.materialiy 重要性 Q(0eq_X|6
46.exceed the materiality level 超过重要性水平 27CVAX ghV
47.approach the materiality level 接近重要性水平 \]$TBN
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48.an acceptably low level 可接受水平 rfwX:R6,g
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 pGHn
50.misstatements or omissions 错报或漏报 ,2*x4Gycb
51.aggregate 总计 1O@y
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52.subsequent events 期后事项 </@3}rfUPg
53.adjust the financial statements 调整财务报表 FKpyD
54.perform additional audit procedures 实施追加的审计程序 WJJwhr
55.audit risk 审计风险 q?TI(J+/
56.detection risk 检查风险 p*l]I*x'<
57.inappropriate audit opinion 不适当的审计意见 \-eDNwJ:#@
58.material misstatement 重大的错报 c!20((2|I
59.tolerable misstatement 可容忍错报 xmp^`^v*
60.the acceptable level of detection risk 可接受的检查风险 oD?c]}3
61.assessed level of material misstatement risk 重大错报风险的评估水平 iLR^ V!
62.simall business 小规模企业 /G
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63.accounting system 会计系统 _G1C5nkDl4
64.test of control 控制测试
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65.walk-through test 穿行测试 gT8% ?U:
66.communication 沟通 Pi&8!e<
67.flow chart 流程图 ^`<
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68.reperformance of internal control 重新执行 =,WW#tD
69.audit evidence 审计证据 q(iM=IeiN
70.substantive procedures 实质性程序 ouO<un
71.assertions 认定 blHJhB&8
72.esistence 存在 ^}\!Sn
73.occurrence 发生 p^/6Rb"e
74.completeness 完整性 ^+b ??K
75.rights and obligations 权利和义务 ,{rm<
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76.valuation and allocation 计价和分摊 KBSO^<7
77.cutoff 截止 m
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78.accuracy 准确性 5L% \rH&N
79.classification 分类 JS{trqc1d
80.inspection 检查 hnD=DLW $
81.supervision of counting 监盘 2S#|[wq(
82.observation 观察 ^9wQl!e
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83.confirmation 函证 "1X@t'H38
84.computation 计算 yL.Z{wd
85.analytical procedures 分析程序 :3$$PdZ
86.vouch 核对 "T0s7LWp
87.trace 追查 -Uu65m~:{k
88.audit sampling 审计抽样 nPh|rW=
89.error 误差 8IrA{UU
90.expected error 预期误差 ,4`=gKn
91.population 总体 mO|YX/>
92.sampling risk 抽样风险 }US^GEs(
93.non- sampling risk 非抽样风险 N-cLp}D}WB
94.sampling unit 抽样单位 ^;[|,:8f7L
95.statistical sampling 统计抽样 F9\T<
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 }}4u>1,~
98.the risk of over reliance 信赖过度风险 +`D,7"{Eu
99.the risk of incorrect rejection 误拒风险 zFpM\{`[g
100. the risk of incorrect acceptance 误受风险 gLGu#6YVu
101.working trial balance 试算平衡表 ?9I=XTR
102.index and cross-referencing 索引和交叉索引 $-Wn|w+h<a
103.cash receipt 现金收入 D Xjw" ^x
104.cash disbursement 现金支出 THcK,`lX@
105.bank statement 银行对账单 _t'S<jTI
106.bank reconciliation 银行存款余额调节表 'Bc{N^
107.balance sheet date 资产负债表日 b IZ
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108.net realizable value 可变现净值 Sh(W s2b7
109.storeroom 仓库 LL
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110.sale invoice 销售发票 _RI!Z
111.price list 价目表 "jFRGgd79
112.positive confirmation request 积极式询证函 TcjTF|q>
113.negative confirmation request 消极式询证函 Rx\.x? &
114.purchase requisition 请购单 BZr$x8%ki
115.receiving report 验收报告 2qQG
116.gross margin 毛利 sC
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117.manufacturing overhead 制造费用 vvvH5NRm
118.material requisition 领料单 &R7N^*He
119.inventory-taking 存货盘点 dY6A)[dAH'
120.bond certificate 债券 njoU0
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121.stock certificate 股票 v
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122.audit report 审计报告 '1u!@=.\G
123.entity 被审计单位 U.mVz,k3
124.addressee of the audit report 审计报告的收件人 dd=';%?
125.unqualified opinion 无保留意见 }/cMG/%
126.qualified opinion 保留意见 qC;1ND
127.disclaimer of opinion 无法表示意见 Vy6A]U\%
128.adverse opinion 否定意见 /xseI)y.B
129 Auditors‘Report审计报告 =:~%$5[[
130 internal audit内部审计 _pM~v>~*+
131 public sector audit政府审计 Fr
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账项基础审计accounting number-based audit SmR"gu
风险导向审计方法risk-oriented audit approach &y~EEh|