1.audit 审计 3 <SqoJSp
2.attestation $k2)8 #\
鉴证 ]]uHM}l
3.credibility [ygF0
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可信赖程度 N:BL=}V
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 WjMRH+
6.high levels of assurance 高水平保证 79Bg]~}Z
7.compilation 编制 @LX6hm*}
8.reliability 可靠性 QT!5l`
9.relevance 相关性 4A.Q21s
10.professional skepticism 职业谨慎 /Jlv"R1,
11.objectivity 客观性 &a)vdlZSE=
12. professional competence 专业胜任能力 }E&NPp>
13.Senior/CPA-in-charge 项目经理 g`,AaWlF
14.audit engagement letter 业务约定书 Omyt2`q
15.recurring audit 连续审计 r|R7-HI
16.the client 委托人 `~F5wh~
17.change CPA 更换注册会计师 nkY@_N
18.the existing CPA 现任注册会计师 ;+_8&wbqW
19.the successor CPA 后任注册会计师 I4e+$bU3
20.the preceding CPA前任注册会计师 ^PqF<d6
21.issue the audit report 出具审计报告 `rFAZcEj%
22.expert 专家 hU {-a`
23.the board of directors 董事会 ,
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24.knowledge of the entity‘ s business 了解被审计单位情况 =x
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25.assess material misstatement risks评估重大错报风险 d>i13dAI
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 9`Q@'(m
27.a general knowledge of ————- 初步了解―――的情况 =!.mGW-Q}
28.a more knowledge of—————— 进一步了解的情况 BGWAh2w6
29.the prior year‘s working papers 以前年度工作底稿 ;st\I
30.minutes of meeting 会议纪要 Fwfo2
31.business risks 经营风险 X"*^l_9-v
32.appropriateness 适当性 F]=B'ZI
33.accounting estimate 会计估计 o'=VZT9
34.management representations 管理层声明 LI
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35.going concern assumption 持续经营假设 *e4TSqC|
36.audit plan 审计计划 QZYU0;
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37.significant audit areas 重点审计领域 CjZ2z%||=
38.error 错误 (4+1lOd
39.fraud舞弊 Q< *8<Oo4g
40.modified or additional procedures 修改或追加审计程序 >P(`MSc
41.misappropriation of assets 侵占资产 W|UtY`1
42.transactions without substance 虚假交易 ?y%t}C\W
43.unusual pressures 异常压力 ,0?!ov|
44.the suspected noncompliance 涉嫌存在违法行为 >L>+2z
45.materialiy 重要性 ^%[F8\}XPJ
46.exceed the materiality level 超过重要性水平 cf;Ht^M\
47.approach the materiality level 接近重要性水平 Y E1Hpeb
48.an acceptably low level 可接受水平 +x1/-J8_sg
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 96Zd M=
50.misstatements or omissions 错报或漏报 h4`9Cfrq ,
51.aggregate 总计 l5O=VqCj
52.subsequent events 期后事项 %}qbkkZ
53.adjust the financial statements 调整财务报表 .iv3q?8.b
54.perform additional audit procedures 实施追加的审计程序 ;e{5)@h$
55.audit risk 审计风险 ?0vNEz[
56.detection risk 检查风险 Ijo(^v@
57.inappropriate audit opinion 不适当的审计意见 5K.+CO
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58.material misstatement 重大的错报 kX;$}7n
59.tolerable misstatement 可容忍错报 )"u:ytK{
60.the acceptable level of detection risk 可接受的检查风险 5
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61.assessed level of material misstatement risk 重大错报风险的评估水平 8T5k-HwE
62.simall business 小规模企业 []p"3i
63.accounting system 会计系统
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64.test of control 控制测试 G[yI*/E;
65.walk-through test 穿行测试 |E^|X!+9
66.communication 沟通 vjlGX T`m
67.flow chart 流程图
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68.reperformance of internal control 重新执行 ZKdh%8C
69.audit evidence 审计证据 kC$I2[ t!
70.substantive procedures 实质性程序 Ft-6m%
71.assertions 认定 ti_u!kNv
72.esistence 存在 x ^vt; $
73.occurrence 发生 S/O
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74.completeness 完整性 +{-]P\oc
75.rights and obligations 权利和义务 3H8Al
76.valuation and allocation 计价和分摊 2P}bG>M
77.cutoff 截止 T.Zz;2I
78.accuracy 准确性 -!dQ)UEP
79.classification 分类 %z)EO9vtr
80.inspection 检查 |63Y
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81.supervision of counting 监盘 A3yi?y{[*
82.observation 观察 "tR}j,=S:D
83.confirmation 函证 9g@
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84.computation 计算 buYDl
85.analytical procedures 分析程序 8hB.fau
86.vouch 核对 u0]q`u/T
87.trace 追查 qgexb\x\4
88.audit sampling 审计抽样 >oY^Gx
89.error 误差 o#{#r@,i
90.expected error 预期误差 ;`j U_
91.population 总体 W"qL-KW
92.sampling risk 抽样风险 y
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93.non- sampling risk 非抽样风险 ^H=o3#P~L
94.sampling unit 抽样单位 s[V`e2O
95.statistical sampling 统计抽样 gCV
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96.tolerable error 可容忍误差 L@A9{,9Pl
97.the risk of under reliance 信赖不足风险 O/9fuEF
98.the risk of over reliance 信赖过度风险 $u5.!{Wq?
99.the risk of incorrect rejection 误拒风险 /'&v4C^y>
100. the risk of incorrect acceptance 误受风险 h48 bb.p2
101.working trial balance 试算平衡表 yq6LH
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 Sx&mv.?X
104.cash disbursement 现金支出 zoXuFg
105.bank statement 银行对账单 3B#!2|
106.bank reconciliation 银行存款余额调节表 p
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107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 `A{'s %$?!
109.storeroom 仓库 Z;J`5=TS
110.sale invoice 销售发票 3yMt1 fy
111.price list 价目表 (Y;'[.
112.positive confirmation request 积极式询证函 =t.F2'<[Z
113.negative confirmation request 消极式询证函 jt%
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114.purchase requisition 请购单
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115.receiving report 验收报告 Y6;@ /[_
116.gross margin 毛利 0UjyMEiK
117.manufacturing overhead 制造费用 R=86w_
118.material requisition 领料单 *1v_6<;2i<
119.inventory-taking 存货盘点 K~JC\a\0
120.bond certificate 债券 q]l\`/R%u
121.stock certificate 股票 V=9Bto00
122.audit report 审计报告 7b,AQ9
123.entity 被审计单位 h7RD`k:mF
124.addressee of the audit report 审计报告的收件人 hvcR.f)C>
125.unqualified opinion 无保留意见 my=~"bw4
126.qualified opinion 保留意见 Y-7.Vjt^
127.disclaimer of opinion 无法表示意见 VY{,x;O`
128.adverse opinion 否定意见 d!!3"{'
129 Auditors‘Report审计报告 F]SIT\kBm
130 internal audit内部审计 ]E..43
131 public sector audit政府审计 KM@`YV_"g
账项基础审计accounting number-based audit {4)5]62>u
风险导向审计方法risk-oriented audit approach C=EhY+5