1.audit 审计 HWs?,AJNxB
2.attestation =RQ>q
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3.credibility b1s1;8
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可信赖程度 n
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4.audit of financial statements 财务报表审计 #~ >0Dr
5.agreed-upon procedures 执行商定程序 &t6L8[#yd
6.high levels of assurance 高水平保证 kU#$
7.compilation 编制 #U6Wv1H{Lp
8.reliability 可靠性 %F{@DN`
9.relevance 相关性 l5@k8tnz
10.professional skepticism 职业谨慎 5B@&]-
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11.objectivity 客观性 Zo&U3b{Dy
12. professional competence 专业胜任能力 CP={|]>+S
13.Senior/CPA-in-charge 项目经理 gWJLWL2
14.audit engagement letter 业务约定书 -$mzzYH
15.recurring audit 连续审计 g/T`4"p[H
16.the client 委托人 `Y'}\>.#
17.change CPA 更换注册会计师 9RAN$\A
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18.the existing CPA 现任注册会计师 pG|DT ?
19.the successor CPA 后任注册会计师 ]C'r4Ch^
20.the preceding CPA前任注册会计师 Wk$%0xZ7
21.issue the audit report 出具审计报告 ?N`W,
22.expert 专家 fw-LZ][
23.the board of directors 董事会 t/y0gr tm6
24.knowledge of the entity‘ s business 了解被审计单位情况 *VL-b8'A<
25.assess material misstatement risks评估重大错报风险 ,{]>U'-
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 ="XxS|Mq3
27.a general knowledge of ————- 初步了解―――的情况 1o.]"~0:
28.a more knowledge of—————— 进一步了解的情况 6rR}qV,+{
29.the prior year‘s working papers 以前年度工作底稿 ZgzrA&6
30.minutes of meeting 会议纪要 /dtFB5Z"w
31.business risks 经营风险 '5{gWV`
32.appropriateness 适当性 $@DXS~UQA
33.accounting estimate 会计估计 M(5l Su
34.management representations 管理层声明 kkh#VGh"
35.going concern assumption 持续经营假设 FVHEb\Z
36.audit plan 审计计划 V}Oxz
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37.significant audit areas 重点审计领域 A2htD!3
38.error 错误 QhN5t/Hr
39.fraud舞弊 C/lpSe
40.modified or additional procedures 修改或追加审计程序 `@eQL[Z9x
41.misappropriation of assets 侵占资产 C~kw{g+|
42.transactions without substance 虚假交易 c!6.D
43.unusual pressures 异常压力 Y2Y/laD
44.the suspected noncompliance 涉嫌存在违法行为 Q?Q!D+~mND
45.materialiy 重要性 _jP]ifu`
46.exceed the materiality level 超过重要性水平 0~"{z>s '
47.approach the materiality level 接近重要性水平 ?|{P]i?)'
48.an acceptably low level 可接受水平 7TlOF
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 l? 7D0
50.misstatements or omissions 错报或漏报 ld}-}W-cq
51.aggregate 总计 .hn"NXy
52.subsequent events 期后事项 k`xPf\^tf
53.adjust the financial statements 调整财务报表 j].XVn,
54.perform additional audit procedures 实施追加的审计程序 &Q 3!ty
55.audit risk 审计风险 7)<
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56.detection risk 检查风险 qJrK?:O;
57.inappropriate audit opinion 不适当的审计意见 I+ydVj(Op
58.material misstatement 重大的错报 SmC91XO
59.tolerable misstatement 可容忍错报 q,kdr)-
60.the acceptable level of detection risk 可接受的检查风险 ".~,(*
61.assessed level of material misstatement risk 重大错报风险的评估水平 KN_3]-+B
62.simall business 小规模企业 N9idk}T
63.accounting system 会计系统 1@;Dn'
64.test of control 控制测试 E ekX|*
65.walk-through test 穿行测试 >'7Icx
66.communication 沟通 ?>DN7je
67.flow chart 流程图 "}(*Km5Po
68.reperformance of internal control 重新执行 -I'#G D>
69.audit evidence 审计证据 8)/d8@
70.substantive procedures 实质性程序 ;MR8E9
71.assertions 认定 `l'z#\
72.esistence 存在
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73.occurrence 发生 M;-PrJdyt
74.completeness 完整性 "V}WV!w
75.rights and obligations 权利和义务 ~"#qG6dP
76.valuation and allocation 计价和分摊 4Zo.c*
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77.cutoff 截止 k_/*>lIZY
78.accuracy 准确性 ?
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79.classification 分类 RGf&KV/
80.inspection 检查 }k~ih?E^s
81.supervision of counting 监盘 VMXccT9i!
82.observation 观察 *3d+ !#;rG
83.confirmation 函证 Jx!#y A;
84.computation 计算 Uyj6Ij_Pj)
85.analytical procedures 分析程序 T1_O~<
86.vouch 核对 r roI
87.trace 追查 #~BsI/m
88.audit sampling 审计抽样 jEVDz
89.error 误差 ]{s0/(EA
90.expected error 预期误差 kNR -eG
91.population 总体 i}[cq_wJ
92.sampling risk 抽样风险 l|9'M'a
93.non- sampling risk 非抽样风险 u%!/-&?wF
94.sampling unit 抽样单位 ?(0=+o(`
95.statistical sampling 统计抽样 jmPnUn
96.tolerable error 可容忍误差 OD]`
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97.the risk of under reliance 信赖不足风险 z{`K_s%5
98.the risk of over reliance 信赖过度风险 w;W# 'pE
99.the risk of incorrect rejection 误拒风险 m Q4(<,F
100. the risk of incorrect acceptance 误受风险 >J*x` a3Q
101.working trial balance 试算平衡表 /W9(}Id6
102.index and cross-referencing 索引和交叉索引 Bs)'Gk`1
103.cash receipt 现金收入 <-;/,uu
104.cash disbursement 现金支出 GZH{"_$
105.bank statement 银行对账单 hz:h>Hwy
106.bank reconciliation 银行存款余额调节表 %e^GfZ
107.balance sheet date 资产负债表日 E@,m+
108.net realizable value 可变现净值 ,.9k)\/V
109.storeroom 仓库 /9ctmW1!<
110.sale invoice 销售发票 R!f<6l8#W
111.price list 价目表 'b)qP|
112.positive confirmation request 积极式询证函 aKjP{Z0k$
113.negative confirmation request 消极式询证函 ttOk6-
114.purchase requisition 请购单 /|q.q
115.receiving report 验收报告 P q0%oz
116.gross margin 毛利 |;:g7eb
117.manufacturing overhead 制造费用 s@Dln
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118.material requisition 领料单 ;3x*pjLG:Q
119.inventory-taking 存货盘点 {Y
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120.bond certificate 债券 "i#aII+T
121.stock certificate 股票 0civXZgj
122.audit report 审计报告 TyDh\f!w
123.entity 被审计单位 qv& Bai[
124.addressee of the audit report 审计报告的收件人 ]Hp>~Zvbb
125.unqualified opinion 无保留意见 p8Z?R^$9H
126.qualified opinion 保留意见 @}=(4%
127.disclaimer of opinion 无法表示意见 mG"xo^1_H
128.adverse opinion 否定意见 &1(- 8z*
129 Auditors‘Report审计报告 27k(`{K
130 internal audit内部审计 CP~mKmMV
131 public sector audit政府审计
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账项基础审计accounting number-based audit eU\xOTl~<{
风险导向审计方法risk-oriented audit approach Kci. ,I