1.audit 审计
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2.attestation
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鉴证 vL/ 3(Bo7
3.credibility k<1yv$/mW
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4.audit of financial statements 财务报表审计 [+#m
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5.agreed-upon procedures 执行商定程序 ~{c ?-qb
6.high levels of assurance 高水平保证
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7.compilation 编制 -"(*'hD
8.reliability 可靠性 xQ?>72grP
9.relevance 相关性 ;'!x
10.professional skepticism 职业谨慎 q:{#kv8
11.objectivity 客观性 ,RP-)j"Wff
12. professional competence 专业胜任能力 `s}*
13.Senior/CPA-in-charge 项目经理 a"~o'W7
14.audit engagement letter 业务约定书 (5a73%>@
15.recurring audit 连续审计 mDD.D3RS
16.the client 委托人 SNEhP5!
17.change CPA 更换注册会计师 Gk;YAI
18.the existing CPA 现任注册会计师 91
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19.the successor CPA 后任注册会计师 t2&kGf"
20.the preceding CPA前任注册会计师 J )1
21.issue the audit report 出具审计报告 6K2e]r
22.expert 专家 5<?Ah+1
23.the board of directors 董事会 r)(5,*v
24.knowledge of the entity‘ s business 了解被审计单位情况 dQut8>0&
25.assess material misstatement risks评估重大错报风险 ];r!
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b#2)" V(
27.a general knowledge of ————- 初步了解―――的情况 g/?Vl2W
28.a more knowledge of—————— 进一步了解的情况 F?L]Dff
29.the prior year‘s working papers 以前年度工作底稿 Wzq
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30.minutes of meeting 会议纪要 J%|?[{rO{'
31.business risks 经营风险 verI~M$v{
32.appropriateness 适当性 QE<Z@/V*a
33.accounting estimate 会计估计 mY|c7}>V;
34.management representations 管理层声明 o$_0Qs$
35.going concern assumption 持续经营假设 0AZ9I!&i
36.audit plan 审计计划 m l`xLZN>L
37.significant audit areas 重点审计领域 Fwm$0=BXL
38.error 错误 /%$Zm^8c
39.fraud舞弊 bC&A@.g{
40.modified or additional procedures 修改或追加审计程序 Khq\@`RaT
41.misappropriation of assets 侵占资产 eSPS3|YYn
42.transactions without substance 虚假交易 V:0IBbh)w
43.unusual pressures 异常压力 +in)(a.
44.the suspected noncompliance 涉嫌存在违法行为 t@KTiJI
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45.materialiy 重要性 HG]ARgOB
46.exceed the materiality level 超过重要性水平 .EYL
47.approach the materiality level 接近重要性水平 *i#2>=)
48.an acceptably low level 可接受水平 (6,:X
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 ~Nh6po{
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 BRFsw`c
52.subsequent events 期后事项 5-dt0I@<
53.adjust the financial statements 调整财务报表 8lQ/cGAc
54.perform additional audit procedures 实施追加的审计程序 LpH
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55.audit risk 审计风险 G/x6zdk
56.detection risk 检查风险 ODJ"3 J
57.inappropriate audit opinion 不适当的审计意见 *oO%+6nL
58.material misstatement 重大的错报 0 '&C5v'
59.tolerable misstatement 可容忍错报 tpI/Ibq
60.the acceptable level of detection risk 可接受的检查风险 &oL"AJU
61.assessed level of material misstatement risk 重大错报风险的评估水平 L F?/60
62.simall business 小规模企业 "|\hTRQ
63.accounting system 会计系统 \Z*:l(
64.test of control 控制测试 Ff<cY%t
65.walk-through test 穿行测试 +|?a7qM
66.communication 沟通 -]%EX:bm
67.flow chart 流程图
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68.reperformance of internal control 重新执行 5 nt3gVy
69.audit evidence 审计证据 !D22HS
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70.substantive procedures 实质性程序 T!
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71.assertions 认定 ? Fqh
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72.esistence 存在 AArLNXzVW
73.occurrence 发生 E2hsSqsu=
74.completeness 完整性
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75.rights and obligations 权利和义务 A-x^JC
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76.valuation and allocation 计价和分摊 #y\O+\4e
77.cutoff 截止 8~ y!X0Ov!
78.accuracy 准确性 k?cX fj&
79.classification 分类 (nqhX<T>
80.inspection 检查 qw+7.h#V
81.supervision of counting 监盘 ^C gg1e1
82.observation 观察 6O4*OR<&
83.confirmation 函证 Vmz#u1gGT6
84.computation 计算 J~x]~}V&
85.analytical procedures 分析程序 k_g@4x1y*
86.vouch 核对 Z@Rqm:e
87.trace 追查 1I;q@g0
88.audit sampling 审计抽样 -6MPls+
89.error 误差 pI@71~|R
90.expected error 预期误差 $$AZ)#t[
91.population 总体 Fd8nR9A
92.sampling risk 抽样风险 PvKGB01_
93.non- sampling risk 非抽样风险 ?M90K)&g{
94.sampling unit 抽样单位 a-*sm~u
95.statistical sampling 统计抽样 _0[z
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96.tolerable error 可容忍误差 c
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97.the risk of under reliance 信赖不足风险 hl]d99Lc
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 CI+)0=`<1B
100. the risk of incorrect acceptance 误受风险 U" @5R[=F-
101.working trial balance 试算平衡表 ~'*23]j
102.index and cross-referencing 索引和交叉索引 f}dlQkZ(
103.cash receipt 现金收入 WjBml'^RY
104.cash disbursement 现金支出 2<7pe@c98
105.bank statement 银行对账单 m.P
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106.bank reconciliation 银行存款余额调节表 ->#wDL!6
107.balance sheet date 资产负债表日 03?ADjO
108.net realizable value 可变现净值 S5|7D[*
109.storeroom 仓库 pyf'
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110.sale invoice 销售发票 <mX5VGY9^
111.price list 价目表 "'BDVxp'w
112.positive confirmation request 积极式询证函 GS*O{u
113.negative confirmation request 消极式询证函 s?<F
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114.purchase requisition 请购单 =Vh]{y~$
115.receiving report 验收报告
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116.gross margin 毛利 w !kk(QMV
117.manufacturing overhead 制造费用 4=MVn
118.material requisition 领料单 xpZ@
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119.inventory-taking 存货盘点 }[%F
120.bond certificate 债券 +R?E @S
121.stock certificate 股票 `LH 9@Z{
122.audit report 审计报告 ^uX"04>;
123.entity 被审计单位 zt2#K
124.addressee of the audit report 审计报告的收件人 yS)k"XNb
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 VK4UhN2
127.disclaimer of opinion 无法表示意见 0MT?}D&TL
128.adverse opinion 否定意见 j gV^{8qG
129 Auditors‘Report审计报告 tzl,r"k3
130 internal audit内部审计 6oKlr,.
131 public sector audit政府审计 F_u?.6e]
账项基础审计accounting number-based audit #WA7
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风险导向审计方法risk-oriented audit approach @MQfeM-@