1.audit 审计 /&T"w,D
2.attestation sz?/4tY
鉴证
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3.credibility DjK
可信赖程度 W/?\ 8AE
4.audit of financial statements 财务报表审计 L<`
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5.agreed-upon procedures 执行商定程序 ?F!
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6.high levels of assurance 高水平保证 O!
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7.compilation 编制 /1!Wet}f
8.reliability 可靠性 LY? `+/
9.relevance 相关性 f(}AdW}?
10.professional skepticism 职业谨慎 kpQXnDm2
11.objectivity 客观性
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12. professional competence 专业胜任能力 6Z,j^: B
13.Senior/CPA-in-charge 项目经理 QEb
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14.audit engagement letter 业务约定书 `'gadCTb=
15.recurring audit 连续审计 REaU=-m-
16.the client 委托人 *It`<F|
17.change CPA 更换注册会计师 7YLG<G!v)]
18.the existing CPA 现任注册会计师 Gfbeh %
19.the successor CPA 后任注册会计师 e; #"t
20.the preceding CPA前任注册会计师 BPH-g\q
21.issue the audit report 出具审计报告 *w/})Y3^
22.expert 专家
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23.the board of directors 董事会 YR\pt8(z?
24.knowledge of the entity‘ s business 了解被审计单位情况 P_:~!+W,
25.assess material misstatement risks评估重大错报风险
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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 RqenPMk
27.a general knowledge of ————- 初步了解―――的情况 |oL}c!0vs
28.a more knowledge of—————— 进一步了解的情况 Alh"ZT^*
29.the prior year‘s working papers 以前年度工作底稿 c[n4{q1
30.minutes of meeting 会议纪要 1X7tN2tQ
31.business risks 经营风险 7/:C[J4GTN
32.appropriateness 适当性 x U1](O
33.accounting estimate 会计估计 Mjr19_.S
34.management representations 管理层声明 7w_cKR1;
35.going concern assumption 持续经营假设 Z_tK3kQa@&
36.audit plan 审计计划 10C,\
37.significant audit areas 重点审计领域 p3N/"t&>
38.error 错误 RdtF5#\z
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 zt23on2
41.misappropriation of assets 侵占资产 <NVSF6`
42.transactions without substance 虚假交易 a#_=c>h;
43.unusual pressures 异常压力 ap7ZT7KW
44.the suspected noncompliance 涉嫌存在违法行为 ]l~TI8gC
45.materialiy 重要性 [RqL0EP
46.exceed the materiality level 超过重要性水平 aSy^(WN8
47.approach the materiality level 接近重要性水平 qVpV ZH!
48.an acceptably low level 可接受水平 UUuB Rtau
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 d8o<Q 9
50.misstatements or omissions 错报或漏报 2yt)"DnFk
51.aggregate 总计 :|P[u+v
52.subsequent events 期后事项 .>.B
53.adjust the financial statements 调整财务报表 j\o<r0I
54.perform additional audit procedures 实施追加的审计程序 ("+J*u*kq_
55.audit risk 审计风险 5ml#/kE
56.detection risk 检查风险 ?mRGFS
57.inappropriate audit opinion 不适当的审计意见 Z/p>>SCak
58.material misstatement 重大的错报 Yr\pgK,
59.tolerable misstatement 可容忍错报 .*3.47O
60.the acceptable level of detection risk 可接受的检查风险 )fRZ}7k:
61.assessed level of material misstatement risk 重大错报风险的评估水平 {&bjjM
62.simall business 小规模企业 &:3uK`
63.accounting system 会计系统 {[<o)k .A
64.test of control 控制测试 6~t;&)6J
65.walk-through test 穿行测试 KO ~_
66.communication 沟通 ^^O @ [
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67.flow chart 流程图 @`,~d{ziF
68.reperformance of internal control 重新执行 3/j^Ao\fw
69.audit evidence 审计证据 Tgf#I*(^]
70.substantive procedures 实质性程序 %O=U|tuc$
71.assertions 认定 VN5UJ!$?J
72.esistence 存在 fH#*r|~
73.occurrence 发生 9;L5#/E
74.completeness 完整性 Exy|^Dr0
75.rights and obligations 权利和义务 =F B[<%
76.valuation and allocation 计价和分摊 e)#O-y
77.cutoff 截止 K]
78.accuracy 准确性 mn>$K"_k
79.classification 分类 !sJ*0
80.inspection 检查 H;eGBVi
81.supervision of counting 监盘 ^~iFG+g5
82.observation 观察 (pU@$H
83.confirmation 函证
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84.computation 计算 9}=]oX!+V
85.analytical procedures 分析程序 "$lE~
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86.vouch 核对 5f` a7R
87.trace 追查 08+cNT
88.audit sampling 审计抽样 " 0:&x
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89.error 误差 .w.jT"uD!
90.expected error 预期误差 FS(bEAk}
91.population 总体 <hS %I
92.sampling risk 抽样风险 W`qiPLk
93.non- sampling risk 非抽样风险 ~$bkWb*RJ
94.sampling unit 抽样单位 24}?GO
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 +i
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97.the risk of under reliance 信赖不足风险 ?bq S{KF
98.the risk of over reliance 信赖过度风险 &{x%"A
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99.the risk of incorrect rejection 误拒风险 4Z&i\#Q
100. the risk of incorrect acceptance 误受风险 iK(G t6w
101.working trial balance 试算平衡表 XVlZ:kz
102.index and cross-referencing 索引和交叉索引 vLc7RL
103.cash receipt 现金收入 |2YkZ nJn
104.cash disbursement 现金支出 Gl4(-e'b
105.bank statement 银行对账单 ib3u:
106.bank reconciliation 银行存款余额调节表 U:a-Wi+
107.balance sheet date 资产负债表日 &7}\mnhB
108.net realizable value 可变现净值 BJ
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109.storeroom 仓库 iut[?#f^
110.sale invoice 销售发票 +# 38
111.price list 价目表 Zgw;AY.R>
112.positive confirmation request 积极式询证函 BotGPk><c
113.negative confirmation request 消极式询证函 cIm_~HH
114.purchase requisition 请购单 #]~l]Eq
115.receiving report 验收报告 pZYcCc>6&
116.gross margin 毛利 n O^m
117.manufacturing overhead 制造费用 >I~$h,
118.material requisition 领料单
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119.inventory-taking 存货盘点 =
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120.bond certificate 债券 }k`-n32)|
121.stock certificate 股票 Xf4
122.audit report 审计报告 cJ}J4?
123.entity 被审计单位 )r9lT*z
124.addressee of the audit report 审计报告的收件人 M;96Wm
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 (.CEEWj%{
127.disclaimer of opinion 无法表示意见 O!,WH?r
128.adverse opinion 否定意见 Ew&pwsQ
129 Auditors‘Report审计报告 x344}\
130 internal audit内部审计 P
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131 public sector audit政府审计 JTw< 4]
账项基础审计accounting number-based audit sQ)D.9\~
风险导向审计方法risk-oriented audit approach
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