1.audit 审计 w:??h4lt
2.attestation 'WMh8)
鉴证 JHW"-b
3.credibility 4]rnY~
可信赖程度 )r';lGh2#
4.audit of financial statements 财务报表审计 VGLaN%|
5.agreed-upon procedures 执行商定程序 `0rd26Qr
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6.high levels of assurance 高水平保证 Xk:OL,c
7.compilation 编制 w _u\p a
8.reliability 可靠性 ".f ;+wH
9.relevance 相关性 9Q
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10.professional skepticism 职业谨慎 =31"fS@
11.objectivity 客观性 >@BnV{ d
12. professional competence 专业胜任能力 cy*?&~;
13.Senior/CPA-in-charge 项目经理 Q.bXM?V)
14.audit engagement letter 业务约定书 VJ84?b{c
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15.recurring audit 连续审计 iy6On,UL
16.the client 委托人 HPpR.
17.change CPA 更换注册会计师 ZjT,pOSyb
18.the existing CPA 现任注册会计师 OHv[#xGuV?
19.the successor CPA 后任注册会计师 +
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20.the preceding CPA前任注册会计师 +U:$(UV'A
21.issue the audit report 出具审计报告 s|@6S8E
22.expert 专家 909?_v
23.the board of directors 董事会 Pnw]Tm}g
24.knowledge of the entity‘ s business 了解被审计单位情况 6~OoFm5
25.assess material misstatement risks评估重大错报风险 g6nkZyw
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 UT>s5C
27.a general knowledge of ————- 初步了解―――的情况 J`^ag'
28.a more knowledge of—————— 进一步了解的情况 J2d.f}-
29.the prior year‘s working papers 以前年度工作底稿 #XK2Ien)Z
30.minutes of meeting 会议纪要 X$%'
31.business risks 经营风险 mCRt8rY;
32.appropriateness 适当性 yh^!'!I6u[
33.accounting estimate 会计估计 R[Ll59-
34.management representations 管理层声明 TPVVck-T8
35.going concern assumption 持续经营假设 -\+s#kE:
36.audit plan 审计计划 A+HF@Uw}^
37.significant audit areas 重点审计领域 ^*S ,x
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38.error 错误 Z/Eb:
39.fraud舞弊 ]d55m /(
40.modified or additional procedures 修改或追加审计程序 0,r}o
41.misappropriation of assets 侵占资产 PEc,l>u9
42.transactions without substance 虚假交易 m[i+knYX
43.unusual pressures 异常压力 "rTQG6`
44.the suspected noncompliance 涉嫌存在违法行为 ot@|!V
45.materialiy 重要性 0WT{,/>
46.exceed the materiality level 超过重要性水平 MRQ.`IoS
47.approach the materiality level 接近重要性水平 n-5W*zk1
48.an acceptably low level 可接受水平 e }mD
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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 )_a~}
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50.misstatements or omissions 错报或漏报
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51.aggregate 总计 r/& sub"X
52.subsequent events 期后事项 v. %R}Pa
53.adjust the financial statements 调整财务报表 '"y|p+=j:
54.perform additional audit procedures 实施追加的审计程序 $m7?3/YG
55.audit risk 审计风险 )64@2~4y
56.detection risk 检查风险 ,PlO8;5]
57.inappropriate audit opinion 不适当的审计意见 33jov
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58.material misstatement 重大的错报 p/(~IC"!J
59.tolerable misstatement 可容忍错报 +U_=*"@|
60.the acceptable level of detection risk 可接受的检查风险 ag$Vgl
61.assessed level of material misstatement risk 重大错报风险的评估水平 zs%Hb48V
62.simall business 小规模企业 Xm
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63.accounting system 会计系统 & +4gSr
64.test of control 控制测试 Z -,J)gW
65.walk-through test 穿行测试 VQY&g;[d
66.communication 沟通 Q=BZ N]g2
67.flow chart 流程图 |4
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68.reperformance of internal control 重新执行 qe #P?[
69.audit evidence 审计证据 b k|m4|
70.substantive procedures 实质性程序 $\b$}wy*
71.assertions 认定 Q#^Qv.s?K
72.esistence 存在 0_k'.5l%
73.occurrence 发生 "8'@3$>R=
74.completeness 完整性 79nG|Yj|\
75.rights and obligations 权利和义务 xAafm<L@!
76.valuation and allocation 计价和分摊 Wf>zDW^"R
77.cutoff 截止 JB ZUv
78.accuracy 准确性 MWI4Y@1bS
79.classification 分类 ng:kA%!
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80.inspection 检查 \2nUa
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81.supervision of counting 监盘 F&])P-
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82.observation 观察 Ib|Rf;J~-
83.confirmation 函证 RbCPmiZcH
84.computation 计算 pX/n)q[
85.analytical procedures 分析程序 iQ4);du
86.vouch 核对 f}Np/
87.trace 追查 tBNoI
88.audit sampling 审计抽样 Ad:TY
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89.error 误差 D,;\o7V
90.expected error 预期误差 #Pw2Q
91.population 总体 eFBeJZuE|
92.sampling risk 抽样风险 Qhs/E`k4
93.non- sampling risk 非抽样风险 m.px>v-
94.sampling unit 抽样单位 ~ns7O
95.statistical sampling 统计抽样 PGYXhwOI
96.tolerable error 可容忍误差 I<Ksi~*i
97.the risk of under reliance 信赖不足风险 o HMo>*?
98.the risk of over reliance 信赖过度风险 ?s\
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99.the risk of incorrect rejection 误拒风险 fq5_G~c=
100. the risk of incorrect acceptance 误受风险 IGS1|
101.working trial balance 试算平衡表 -6Oz^
102.index and cross-referencing 索引和交叉索引 ikSF)r;*t
103.cash receipt 现金收入 4Y,R-+f
104.cash disbursement 现金支出 3 N7[.I>A
105.bank statement 银行对账单 AgOp.~*Z~V
106.bank reconciliation 银行存款余额调节表 w$H^q
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107.balance sheet date 资产负债表日 jx.[#6e
108.net realizable value 可变现净值 xfy1pS.[:
109.storeroom 仓库 fLDg~;3
110.sale invoice 销售发票 &=<x#h-
111.price list 价目表 .fN"@l
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 IP``O!WP
114.purchase requisition 请购单 O=v#{ [
115.receiving report 验收报告 uHH/rMV
116.gross margin 毛利 Jg]'+>,J
117.manufacturing overhead 制造费用 u$*56y
118.material requisition 领料单 h@:TpE+N
119.inventory-taking 存货盘点 s
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120.bond certificate 债券 `Ja?fI'H-
121.stock certificate 股票 6el;Erp
122.audit report 审计报告 lY~4
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123.entity 被审计单位 D'L'#/hK
124.addressee of the audit report 审计报告的收件人 S!Omy:=;i
125.unqualified opinion 无保留意见 P&j(,7
126.qualified opinion 保留意见 NZP.0coY
127.disclaimer of opinion 无法表示意见 o;W`4S^
128.adverse opinion 否定意见 o@#Y8M
129 Auditors‘Report审计报告 89n:)|rWq
130 internal audit内部审计 Ubh{
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131 public sector audit政府审计 G2]4n T
账项基础审计accounting number-based audit Oy<5>2^P
风险导向审计方法risk-oriented audit approach
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