1.audit 审计 %/(>>*}Kw|
2.attestation 7TN94@kCF
鉴证 |#D$9+
3.credibility byUz
可信赖程度 ,BCo/j
4.audit of financial statements 财务报表审计 J)xc mK
5.agreed-upon procedures 执行商定程序 ;4 rTm@6
6.high levels of assurance 高水平保证 rt7]~W-
7.compilation 编制 (xhwl=MX)
8.reliability 可靠性 \d)~. 2$G*
9.relevance 相关性 V*U*_Y
10.professional skepticism 职业谨慎 ;
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11.objectivity 客观性 xjDV1Xf*
12. professional competence 专业胜任能力 =z$XqT.'
13.Senior/CPA-in-charge 项目经理 wWNHZv&
14.audit engagement letter 业务约定书 cjel
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15.recurring audit 连续审计 +5Bh
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16.the client 委托人 4[]/
17.change CPA 更换注册会计师 )|@ H#kv?
18.the existing CPA 现任注册会计师 *1[v08?!
19.the successor CPA 后任注册会计师 L--(Y+vmf
20.the preceding CPA前任注册会计师 /\_wDi+#
21.issue the audit report 出具审计报告 Cp@'
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22.expert 专家 *Tt*\ O
23.the board of directors 董事会 }`,}e 259
24.knowledge of the entity‘ s business 了解被审计单位情况 D/&^Y'|T
25.assess material misstatement risks评估重大错报风险 =NHzh!
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 uKcwVEu
27.a general knowledge of ————- 初步了解―――的情况 k'K&GF1B
28.a more knowledge of—————— 进一步了解的情况 M9/c8zZ
29.the prior year‘s working papers 以前年度工作底稿 #*<*|AwoW|
30.minutes of meeting 会议纪要 F9Ag687w
31.business risks 经营风险 2AAZZx +$
32.appropriateness 适当性 x1}7c9nK
33.accounting estimate 会计估计 6O>GVJbw
34.management representations 管理层声明 i:ZL0nH-
35.going concern assumption 持续经营假设 &l=%*`On
36.audit plan 审计计划 v3i]z9`
37.significant audit areas 重点审计领域 Q6 G-`&5
38.error 错误 lo*)%fy
39.fraud舞弊 RG)!v6
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 %`P6a38j
42.transactions without substance 虚假交易 L.uX
43.unusual pressures 异常压力 xnW3,:0
44.the suspected noncompliance 涉嫌存在违法行为 gqje]Zc<
45.materialiy 重要性 OeuM9c{
46.exceed the materiality level 超过重要性水平 G' ~Z'
47.approach the materiality level 接近重要性水平 hwaU;> F
48.an acceptably low level 可接受水平 5;5DEMe
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 W(oJ{R&m{
50.misstatements or omissions 错报或漏报 V #0F2GV<,
51.aggregate 总计 DB'd9<
52.subsequent events 期后事项 G 1rsd
53.adjust the financial statements 调整财务报表 ,{HxX0
54.perform additional audit procedures 实施追加的审计程序 <#s=78
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55.audit risk 审计风险 f;C*J1y
56.detection risk 检查风险 G $TLWfm
57.inappropriate audit opinion 不适当的审计意见 Vs-])Q?7J
58.material misstatement 重大的错报 GnlP#;
59.tolerable misstatement 可容忍错报 H+`s#'(i_P
60.the acceptable level of detection risk 可接受的检查风险 *Op;].>E
61.assessed level of material misstatement risk 重大错报风险的评估水平 v>FsP$p4yE
62.simall business 小规模企业 TX96
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63.accounting system 会计系统 @hlT7C)xK
64.test of control 控制测试 tSVN}~1\
65.walk-through test 穿行测试 9y(75Bn9
66.communication 沟通 iyF~:[8
67.flow chart 流程图 F_9e ju^|
68.reperformance of internal control 重新执行 oh
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69.audit evidence 审计证据 W)dQyZ>J
70.substantive procedures 实质性程序 ,Jy@n]x
71.assertions 认定 R\%&Q|
72.esistence 存在 2F0@M|'
73.occurrence 发生 QkXnXu
74.completeness 完整性 H uPw?8w=
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 d`he
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77.cutoff 截止 h01 HX
78.accuracy 准确性 E880X<V)>
79.classification 分类 +*2 ]R~"M
80.inspection 检查 la7VeFT
81.supervision of counting 监盘 ^tS{a *Yn
82.observation 观察 )~{T
83.confirmation 函证 IJxBPwh
84.computation 计算 9E/{HNkf
85.analytical procedures 分析程序 3BuG_ild
86.vouch 核对 ~s@PP'!
87.trace 追查 UQ;ymTqdc
88.audit sampling 审计抽样 i
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89.error 误差 'D ,efTq
90.expected error 预期误差 ^gb3DNV~y
91.population 总体 "|?
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92.sampling risk 抽样风险 DQ'=$z
93.non- sampling risk 非抽样风险 t$NK{Mw5_
94.sampling unit 抽样单位 p^|IN'lx,
95.statistical sampling 统计抽样 &vf9Gp+MK
96.tolerable error 可容忍误差 hk
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97.the risk of under reliance 信赖不足风险 F?UI8
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 ,(H`E?m1w4
100. the risk of incorrect acceptance 误受风险 !^{0vFWE
101.working trial balance 试算平衡表 `mar-r_m
102.index and cross-referencing 索引和交叉索引 `SdvXn
103.cash receipt 现金收入 J9!}8uD
104.cash disbursement 现金支出 k3F*D
105.bank statement 银行对账单 < Y5pAStg
106.bank reconciliation 银行存款余额调节表 pCXceNFo
107.balance sheet date 资产负债表日 {}r#
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108.net realizable value 可变现净值 5K_KZL-
109.storeroom 仓库 Sz_bjh yT}
110.sale invoice 销售发票 ,/?7sHK-0
111.price list 价目表 SG:Fn8
112.positive confirmation request 积极式询证函 bC_qoI<
113.negative confirmation request 消极式询证函 /NFk@8<?
114.purchase requisition 请购单 b@GL*Z
115.receiving report 验收报告 Rra3)i`*
116.gross margin 毛利 ZY_
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117.manufacturing overhead 制造费用 %gK@R3p
118.material requisition 领料单 F1m 1%
119.inventory-taking 存货盘点 #&fi[|%X$
120.bond certificate 债券 ,t"?~Hl".
121.stock certificate 股票 05
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122.audit report 审计报告 RO>3U2
123.entity 被审计单位 |;~kHc$W
124.addressee of the audit report 审计报告的收件人 %sd1`1In
125.unqualified opinion 无保留意见 s(~tL-_ K
126.qualified opinion 保留意见 \"L
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127.disclaimer of opinion 无法表示意见 m=g\@&N
128.adverse opinion 否定意见 up(6/-/.7
129 Auditors‘Report审计报告 6Z09)}tZb
130 internal audit内部审计 o!nw/7|
131 public sector audit政府审计 #b u]@/
账项基础审计accounting number-based audit v[k;R
风险导向审计方法risk-oriented audit approach c[p>*FnP