1.audit 审计
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2.attestation 6%Ws>H4@|
鉴证 :3
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3.credibility I4RUXi 5
可信赖程度 fx#Krr@
4.audit of financial statements 财务报表审计 `=FDNOwp
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 C#3K.0a
7.compilation 编制 2"IsNbW
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8.reliability 可靠性 Of?3|I3 l
9.relevance 相关性 G1z0q3< B
10.professional skepticism 职业谨慎 u
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11.objectivity 客观性 "eOFp\vPr
12. professional competence 专业胜任能力 ?K>=>bS^h
13.Senior/CPA-in-charge 项目经理 -q6d&D'B+
14.audit engagement letter 业务约定书 1nAAs;`'
15.recurring audit 连续审计 JrA\ V=K
16.the client 委托人 l<"Z?z
17.change CPA 更换注册会计师 YVT\@+C'
18.the existing CPA 现任注册会计师 y%NZ(Y,v
19.the successor CPA 后任注册会计师 z pV+W-j]
20.the preceding CPA前任注册会计师 _4lhwKYU
21.issue the audit report 出具审计报告 *$/!.e
22.expert 专家 CgxGvM4
23.the board of directors 董事会 }bM=)eUfX
24.knowledge of the entity‘ s business 了解被审计单位情况 Pko2fJt1
25.assess material misstatement risks评估重大错报风险 ckCb)r_
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 S#g=;hD
27.a general knowledge of ————- 初步了解―――的情况 v[t*CpGd
28.a more knowledge of—————— 进一步了解的情况 -!JnyD
29.the prior year‘s working papers 以前年度工作底稿 VHlo}Ek<#
30.minutes of meeting 会议纪要 *B ]5K{N
31.business risks 经营风险 %*Aq%,.={
32.appropriateness 适当性 S(MVL!Lm
33.accounting estimate 会计估计
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 <
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36.audit plan 审计计划 KDUa0$"
37.significant audit areas 重点审计领域 C;BC@OE
38.error 错误 3<vw#]yL
39.fraud舞弊 SRfnT?u6
40.modified or additional procedures 修改或追加审计程序 )HPe}(ypt
41.misappropriation of assets 侵占资产 {S2?
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42.transactions without substance 虚假交易 w]Byl3}Gt
43.unusual pressures 异常压力 ZL{\M|@jz
44.the suspected noncompliance 涉嫌存在违法行为 6Q}WX[| tQ
45.materialiy 重要性 kntM
46.exceed the materiality level 超过重要性水平 cZd{K[fuK
47.approach the materiality level 接近重要性水平 v5Qp[O_
48.an acceptably low level 可接受水平 G;k#06
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 :^H#i:4
50.misstatements or omissions 错报或漏报 D @bnm
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51.aggregate 总计 Q
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52.subsequent events 期后事项 `:y {
53.adjust the financial statements 调整财务报表 fH6mv0
54.perform additional audit procedures 实施追加的审计程序 `:&jbd4H
55.audit risk 审计风险 a
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56.detection risk 检查风险 I%qZMoS1h
57.inappropriate audit opinion 不适当的审计意见 "P
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58.material misstatement 重大的错报 |
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59.tolerable misstatement 可容忍错报 H1^m>4ll9
60.the acceptable level of detection risk 可接受的检查风险 ;(1Xb
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,'0Zd(s
62.simall business 小规模企业 2zQ62t}
63.accounting system 会计系统
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64.test of control 控制测试 <1xs
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65.walk-through test 穿行测试 FvTc{"w /
66.communication 沟通 t=B>t S.hO
67.flow chart 流程图 K[/sVaPZ
68.reperformance of internal control 重新执行 ,y%4QvG7a
69.audit evidence 审计证据 `eXTVi|0"~
70.substantive procedures 实质性程序 {
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71.assertions 认定 `N.^+Mvx-
72.esistence 存在 $ &III
73.occurrence 发生 {~u#.
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74.completeness 完整性 B>=NE.ulUL
75.rights and obligations 权利和义务 sH_5.+,`
76.valuation and allocation 计价和分摊 KDQqN]rg
77.cutoff 截止 34e>R?J
78.accuracy 准确性 o:x,zfW
79.classification 分类 ln~;Osb
80.inspection 检查 tITx+i
81.supervision of counting 监盘 qY^@^)b[
82.observation 观察 YA,vT[kX
83.confirmation 函证 YrRD3P.P
84.computation 计算 :#I7);ol
85.analytical procedures 分析程序 !Ic{lB
86.vouch 核对 F
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87.trace 追查 y8k*{1MuO
88.audit sampling 审计抽样 ~8#Ku,vEy
89.error 误差 \f6@B:?y
90.expected error 预期误差 ^S]-7>Yyr
91.population 总体 |yT-N3H@
92.sampling risk 抽样风险 njoU0
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93.non- sampling risk 非抽样风险 6~#$bp^-
94.sampling unit 抽样单位 /j|Rz5@=
95.statistical sampling 统计抽样 g82_KUkB
96.tolerable error 可容忍误差 I0v$3BQ4
97.the risk of under reliance 信赖不足风险 G,]%dZHe
98.the risk of over reliance 信赖过度风险 ~lSdWUk>
99.the risk of incorrect rejection 误拒风险 ]u\K}n6[q
100. the risk of incorrect acceptance 误受风险 93+p~?
101.working trial balance 试算平衡表 |4lrVYG^K
102.index and cross-referencing 索引和交叉索引 eq<giHJM
103.cash receipt 现金收入 ZBX,4kxK7
104.cash disbursement 现金支出 Uw:gJ9
105.bank statement 银行对账单 1_Ag:>#X
106.bank reconciliation 银行存款余额调节表 .NOh[68'
107.balance sheet date 资产负债表日 AR}q<k6E
108.net realizable value 可变现净值 s'Op|`&X
109.storeroom 仓库 s1/:Ts[3i
110.sale invoice 销售发票 s2'] "wM
111.price list 价目表 P*M$^p
112.positive confirmation request 积极式询证函 (ZI
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113.negative confirmation request 消极式询证函 b7nER]R
114.purchase requisition 请购单 [LcHO] _^M
115.receiving report 验收报告 g
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116.gross margin 毛利 e.<y-b?
117.manufacturing overhead 制造费用 K@DK4{
118.material requisition 领料单 UCv9G/$
119.inventory-taking 存货盘点 ag~4m5n*~
120.bond certificate 债券 &-s/F`
121.stock certificate 股票 R,'`
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122.audit report 审计报告 4PVkKP'/
123.entity 被审计单位 NE'4atQ
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124.addressee of the audit report 审计报告的收件人 w)u6J,
125.unqualified opinion 无保留意见 '=^$;3Z
126.qualified opinion 保留意见 8T2iqqG/1
127.disclaimer of opinion 无法表示意见 &q?A)R
128.adverse opinion 否定意见 @}Y,A~
129 Auditors‘Report审计报告 /!//i^
130 internal audit内部审计
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131 public sector audit政府审计 6,D)o/_
账项基础审计accounting number-based audit R"0fZENTG
风险导向审计方法risk-oriented audit approach uBPxMwohR