1.audit 审计 ~T|?!zML
2.attestation w4<RV:Vmt
鉴证 MS%xOB*6
3.credibility
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可信赖程度 ~vy_~|6s
4.audit of financial statements 财务报表审计 /0>Cy\eN0
5.agreed-upon procedures 执行商定程序 ~M6Q8Y9
6.high levels of assurance 高水平保证 P PZxH}J.
7.compilation 编制 U<|kA(5
8.reliability 可靠性 9He>F7J:p'
9.relevance 相关性 #G:~6^A
10.professional skepticism 职业谨慎 4nzUDeI3MG
11.objectivity 客观性 SWvy<f4<
12. professional competence 专业胜任能力 mWZoo/xtT
13.Senior/CPA-in-charge 项目经理 J GnL[9P_
14.audit engagement letter 业务约定书 7rw}q~CE5
15.recurring audit 连续审计 ]i3 2-8%
16.the client 委托人 &]iX
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17.change CPA 更换注册会计师 /m%i"kki
18.the existing CPA 现任注册会计师 ~Aq;g$IJZ
19.the successor CPA 后任注册会计师 V7.xKmB
20.the preceding CPA前任注册会计师 {x40W0
21.issue the audit report 出具审计报告 n qg=I
22.expert 专家 )s4#)E1
23.the board of directors 董事会 @[D-2s
24.knowledge of the entity‘ s business 了解被审计单位情况 ~rN~Ql%S
25.assess material misstatement risks评估重大错报风险 {wiw]@c8
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }@_F( B
27.a general knowledge of ————- 初步了解―――的情况 _V^^%$
28.a more knowledge of—————— 进一步了解的情况 5K|1Y#X
29.the prior year‘s working papers 以前年度工作底稿 !run3ip`Z
30.minutes of meeting 会议纪要 =ltT6of@o
31.business risks 经营风险 yeqZPzn
32.appropriateness 适当性 Gt{~u^<
33.accounting estimate 会计估计 R@-rc|FunJ
34.management representations 管理层声明 Zmw'.hL
35.going concern assumption 持续经营假设 'z0@|a
36.audit plan 审计计划 ^P
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37.significant audit areas 重点审计领域 >_XRh
38.error 错误 SE&J)Sj]
39.fraud舞弊 /xj^TyWM
40.modified or additional procedures 修改或追加审计程序 Z6\
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41.misappropriation of assets 侵占资产 4<CHwIRHY
42.transactions without substance 虚假交易 {.v-
43.unusual pressures 异常压力 B@D3aOvO
44.the suspected noncompliance 涉嫌存在违法行为 7Rqjf6kX`O
45.materialiy 重要性 dp\pkx7
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 a^t#kdT
48.an acceptably low level 可接受水平 k;/U6,LQ*
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 xH#R_
50.misstatements or omissions 错报或漏报 hdJW#,xq
51.aggregate 总计 V6)\;c
52.subsequent events 期后事项 [GJ_]w^}j
53.adjust the financial statements 调整财务报表 :
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54.perform additional audit procedures 实施追加的审计程序 #G%[4.$n.
55.audit risk 审计风险 CK
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56.detection risk 检查风险 }a6tG
57.inappropriate audit opinion 不适当的审计意见 ?a+>%uWt
58.material misstatement 重大的错报 JJ[.K*dO
59.tolerable misstatement 可容忍错报 MX2Zm
60.the acceptable level of detection risk 可接受的检查风险 o Mk6ZzZ,>
61.assessed level of material misstatement risk 重大错报风险的评估水平 GawQ~rD
62.simall business 小规模企业 g0N
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63.accounting system 会计系统 i;>Yx#
64.test of control 控制测试 =S7
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65.walk-through test 穿行测试 9;KQ3.Fa}q
66.communication 沟通 'M+iw:R__
67.flow chart 流程图 E9JxntX
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 Ucr$5^ME
70.substantive procedures 实质性程序 97;`R[^J
71.assertions 认定 b:VCr ^vp
72.esistence 存在 w'E&w)Z]
73.occurrence 发生 :23w[vt=
74.completeness 完整性 Ry9kGdqO
75.rights and obligations 权利和义务 (
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76.valuation and allocation 计价和分摊 #InuN8sI
77.cutoff 截止 yXyL,R
78.accuracy 准确性 706-QE^
79.classification 分类 3fA.DK[4[
80.inspection 检查 x-J.*X/aB
81.supervision of counting 监盘 OI:G~Wg
82.observation 观察 +
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83.confirmation 函证 g{0a]'ph
84.computation 计算 .=@xTJh
85.analytical procedures 分析程序 Uj]Tdg
86.vouch 核对 W.u+R?
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87.trace 追查 %@Mv-A6)
88.audit sampling 审计抽样 R]L$Ld< ij
89.error 误差 S~L;oX?(!
90.expected error 预期误差 R.nAD{>h*
91.population 总体 %%d3M->C}
92.sampling risk 抽样风险 #_oN.1u57
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 v0psth?qV
95.statistical sampling 统计抽样 }XHB7,
96.tolerable error 可容忍误差 [\|`C4@3a
97.the risk of under reliance 信赖不足风险 iN\m:m
98.the risk of over reliance 信赖过度风险 DAYR=s
99.the risk of incorrect rejection 误拒风险 Wgp}v93
100. the risk of incorrect acceptance 误受风险 _"nzo4e0
101.working trial balance 试算平衡表 (.r9bl
102.index and cross-referencing 索引和交叉索引 d'p]F~a
103.cash receipt 现金收入 jd>ug=~x
104.cash disbursement 现金支出 Vz4/u|gt
105.bank statement 银行对账单 ~1xfE C/
106.bank reconciliation 银行存款余额调节表 wg-qq4Q\
107.balance sheet date 资产负债表日 ^LAP*R
108.net realizable value 可变现净值 X8m@xFW}
109.storeroom 仓库 mV~aZM0'
110.sale invoice 销售发票 R9+0ZoS
111.price list 价目表 Vc2(R^
112.positive confirmation request 积极式询证函 $r3kAM;V:
113.negative confirmation request 消极式询证函 |j2b=0Rpk
114.purchase requisition 请购单 5B:%##Ug5
115.receiving report 验收报告 r1pj-
116.gross margin 毛利 S1d^mu
117.manufacturing overhead 制造费用 ,#/%Fn%T
118.material requisition 领料单 VK)vb.:
119.inventory-taking 存货盘点 Z|t`}lK
120.bond certificate 债券 @la/sd4`
121.stock certificate 股票 -q&K9ZCl`
122.audit report 审计报告 w;
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123.entity 被审计单位 3rdrNc
124.addressee of the audit report 审计报告的收件人 4fR}+[~2
125.unqualified opinion 无保留意见 :}B=Bk/q
126.qualified opinion 保留意见 m[>pv1o
127.disclaimer of opinion 无法表示意见 r]+/"~a
128.adverse opinion 否定意见 0gevn
129 Auditors‘Report审计报告 frh!dN
130 internal audit内部审计 e9\eh? bPU
131 public sector audit政府审计 ,`Yx(4!rR
账项基础审计accounting number-based audit v~B
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风险导向审计方法risk-oriented audit approach U))2?#