1.audit 审计 /.?m9O^
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2.attestation OJ2O?Te8
鉴证 xr }jw
3.credibility z3 zN^ZT
可信赖程度 =K#12TRf
4.audit of financial statements 财务报表审计 |l*#pN&L
5.agreed-upon procedures 执行商定程序 W0++q=F
6.high levels of assurance 高水平保证 6f$h1$$)^
7.compilation 编制 *58`}]
8.reliability 可靠性 j|WuOZm\0
9.relevance 相关性 @A-*XJNS":
10.professional skepticism 职业谨慎 q;XO1Se
11.objectivity 客观性 aa:97w~s0
12. professional competence 专业胜任能力 xe4F4FC'
13.Senior/CPA-in-charge 项目经理 'Z<V(;W
14.audit engagement letter 业务约定书 5>o<!0g
15.recurring audit 连续审计 N*dO'ol
16.the client 委托人 4V$DV!dPQ}
17.change CPA 更换注册会计师 Q%x |
18.the existing CPA 现任注册会计师 }w,^]fC:
19.the successor CPA 后任注册会计师 3,7SGt
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20.the preceding CPA前任注册会计师 M- f)\`I
21.issue the audit report 出具审计报告 >:2B r(S
22.expert 专家 *2$I,
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23.the board of directors 董事会 )$h<9e
24.knowledge of the entity‘ s business 了解被审计单位情况 P^1+;dL,D
25.assess material misstatement risks评估重大错报风险 ,+iREh;
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 $#bgt
27.a general knowledge of ————- 初步了解―――的情况 ywPFL/@
28.a more knowledge of—————— 进一步了解的情况 > @Ux8#
29.the prior year‘s working papers 以前年度工作底稿 G^Z
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30.minutes of meeting 会议纪要 NlBn
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31.business risks 经营风险 ~6:<OdQ
32.appropriateness 适当性 #i#4h<R
33.accounting estimate 会计估计 L_3undy,
34.management representations 管理层声明 4h|48</
35.going concern assumption 持续经营假设 |_=o0
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36.audit plan 审计计划 Bt8
37.significant audit areas 重点审计领域 _N.N?>
38.error 错误 T8ga)
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39.fraud舞弊 }~Am{Er<l
40.modified or additional procedures 修改或追加审计程序 U[!x
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41.misappropriation of assets 侵占资产 9M$=X-
42.transactions without substance 虚假交易 tkN5|
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43.unusual pressures 异常压力 ^>g7Kg"0
44.the suspected noncompliance 涉嫌存在违法行为 ,]OL[m
45.materialiy 重要性 kJ;fA|(I
46.exceed the materiality level 超过重要性水平 Nb))_+/
47.approach the materiality level 接近重要性水平 fvW7a8k3
48.an acceptably low level 可接受水平 Dm,*G`Js
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 SiD [54OM
50.misstatements or omissions 错报或漏报 U%swqle4
51.aggregate 总计 JN9
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52.subsequent events 期后事项 Af zE0mBW
53.adjust the financial statements 调整财务报表 y~&R(x~w
54.perform additional audit procedures 实施追加的审计程序 -SZW[T<N"
55.audit risk 审计风险 +) pO82
56.detection risk 检查风险 t)yWQV
57.inappropriate audit opinion 不适当的审计意见 H#/}FoBiS
58.material misstatement 重大的错报 C
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59.tolerable misstatement 可容忍错报 L*A9a
60.the acceptable level of detection risk 可接受的检查风险 G8m:]!
61.assessed level of material misstatement risk 重大错报风险的评估水平 $1Lm=2;U
62.simall business 小规模企业 jIZpv|t)
63.accounting system 会计系统 \6UK:'5{
64.test of control 控制测试 0>uMR{ #
65.walk-through test 穿行测试 piZ0KA"
66.communication 沟通 |.A#
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67.flow chart 流程图 RHV&m()Q
68.reperformance of internal control 重新执行 ~w<u!
69.audit evidence 审计证据 vgfLI}|5
70.substantive procedures 实质性程序 tgu}^TfKkg
71.assertions 认定 {X=gjQ9
72.esistence 存在 ryd*Ha">I
73.occurrence 发生
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74.completeness 完整性 .t/XW++
75.rights and obligations 权利和义务 67Z.aaXD1
76.valuation and allocation 计价和分摊 ] ~;x$Z)
77.cutoff 截止 r!qr'Ht<
78.accuracy 准确性 &_q&TEi
79.classification 分类 ])dq4\Bw
80.inspection 检查 n[j
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81.supervision of counting 监盘 29]T:I1d[
82.observation 观察 K._tCB:
83.confirmation 函证 dtK[H+
84.computation 计算 UjNe0jt%s
85.analytical procedures 分析程序 ogt<vng
86.vouch 核对 4I"p>FIkY
87.trace 追查 gbP]!d:I
88.audit sampling 审计抽样 ]!yuD/4A
89.error 误差 [L.+N@
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90.expected error 预期误差 \tLfB[S.5
91.population 总体 `0@onDQVc=
92.sampling risk 抽样风险 ;a]2hd"6
93.non- sampling risk 非抽样风险 JLS|G?#0
94.sampling unit 抽样单位 7J~usF>A
95.statistical sampling 统计抽样 A}(&At%n4
96.tolerable error 可容忍误差 %3L4&W_T
97.the risk of under reliance 信赖不足风险 l_K=7\N
98.the risk of over reliance 信赖过度风险 [.M<h^xrB
99.the risk of incorrect rejection 误拒风险 k"*A@
100. the risk of incorrect acceptance 误受风险 )aW;w |#n
101.working trial balance 试算平衡表 OK{_WTCe>
102.index and cross-referencing 索引和交叉索引 [P5+}@t
103.cash receipt 现金收入
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104.cash disbursement 现金支出 ]8)nIT^EP
105.bank statement 银行对账单 3)jFv7LAU
106.bank reconciliation 银行存款余额调节表 _*d8:|qw
107.balance sheet date 资产负债表日 M2UF3xD
108.net realizable value 可变现净值 _9%R
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109.storeroom 仓库 -;/;d
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110.sale invoice 销售发票 ),9^hJ1+@
111.price list 价目表 >w,o|
112.positive confirmation request 积极式询证函 xgw[)!g^\
113.negative confirmation request 消极式询证函 fi5x0El
114.purchase requisition 请购单 \'z&7;p
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115.receiving report 验收报告 5Jo><P a
116.gross margin 毛利 Nj8 `<Sl
117.manufacturing overhead 制造费用 8lG@8tbW^
118.material requisition 领料单 #r
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119.inventory-taking 存货盘点 3lw
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120.bond certificate 债券 *D&(6$
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121.stock certificate 股票 B@P +b*%
122.audit report 审计报告 R>BZQugZ~
123.entity 被审计单位 :#CQQ
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124.addressee of the audit report 审计报告的收件人 V)[ta`9
125.unqualified opinion 无保留意见 PQ6.1}
126.qualified opinion 保留意见 8ZY F%
127.disclaimer of opinion 无法表示意见 =o g5Mh,
128.adverse opinion 否定意见 blbL49;
129 Auditors‘Report审计报告 T#ktC0W]h
130 internal audit内部审计 wR)U&da`@
131 public sector audit政府审计 %Vf3r9
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账项基础审计accounting number-based audit |y,%dFN
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风险导向审计方法risk-oriented audit approach zcF`Z{&+