1.audit 审计 eIcIl2
2.attestation jwp?eL!7
鉴证 x-T7
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3.credibility k $E{'Dv
可信赖程度 vhrURY.
4.audit of financial statements 财务报表审计 zB8J|uG
5.agreed-upon procedures 执行商定程序 +{\b&q_
6.high levels of assurance 高水平保证 >P}6/L
7.compilation 编制 H,(4a2zx
8.reliability 可靠性 Y z],["*Q
9.relevance 相关性 ]Wn=Oc{F
10.professional skepticism 职业谨慎 eB_ M *+^
11.objectivity 客观性 <z QUa
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 i\zN1T_
14.audit engagement letter 业务约定书 W]5
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15.recurring audit 连续审计 T,uJO<
16.the client 委托人 +7Qj%
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17.change CPA 更换注册会计师 :+<GJj_d+
18.the existing CPA 现任注册会计师 rsD?
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19.the successor CPA 后任注册会计师 /h ,-J 8[
20.the preceding CPA前任注册会计师 2{01i)2 y
21.issue the audit report 出具审计报告 5XZ
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22.expert 专家 K7},X01^
23.the board of directors 董事会 FTh
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24.knowledge of the entity‘ s business 了解被审计单位情况 ]GiDfYs7%
25.assess material misstatement risks评估重大错报风险 s;,ulME
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]Z>zf]
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27.a general knowledge of ————- 初步了解―――的情况 g7r0U6Y
28.a more knowledge of—————— 进一步了解的情况 i}kMo@
29.the prior year‘s working papers 以前年度工作底稿 Es&'c1$^s
30.minutes of meeting 会议纪要 jN%+)Kj0C)
31.business risks 经营风险 KV|ywcGhT
32.appropriateness 适当性 pW5PF)([
33.accounting estimate 会计估计 }-PV%MNud
34.management representations 管理层声明 (!koz'f
35.going concern assumption 持续经营假设 +pjU4>)
36.audit plan 审计计划 jO5Wemqf
37.significant audit areas 重点审计领域 pbNW
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38.error 错误 -hKtd3WbT
39.fraud舞弊 <xAlp;8m5
40.modified or additional procedures 修改或追加审计程序 An=Q`Uxt/
41.misappropriation of assets 侵占资产 1A{iUddR
42.transactions without substance 虚假交易 8_uh2`+Bvb
43.unusual pressures 异常压力 F
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44.the suspected noncompliance 涉嫌存在违法行为 XaYgl&x'!x
45.materialiy 重要性 ;Rd\yAG
46.exceed the materiality level 超过重要性水平 Iq(;?_
47.approach the materiality level 接近重要性水平 *Vp$#Rb
48.an acceptably low level 可接受水平 C<hb{$@
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 Ffr6P
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50.misstatements or omissions 错报或漏报 ,CjJO -
51.aggregate 总计 Yd$64d7,h
52.subsequent events 期后事项 YL@d+
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53.adjust the financial statements 调整财务报表 #*;Nb
54.perform additional audit procedures 实施追加的审计程序 Bk8 '*O/)
55.audit risk 审计风险 f2FGod<CzN
56.detection risk 检查风险 4W+%`x_U]
57.inappropriate audit opinion 不适当的审计意见 i
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58.material misstatement 重大的错报 0= -D
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 6T=zHFf~
61.assessed level of material misstatement risk 重大错报风险的评估水平 KDy:A>_ G"
62.simall business 小规模企业 f n'N^
63.accounting system 会计系统 <>K@#|%Y&
64.test of control 控制测试 ]@7]mu:oL
65.walk-through test 穿行测试 :@q9ll`6u
66.communication 沟通 *!x/ia9
67.flow chart 流程图 bHH=MLZR:
68.reperformance of internal control 重新执行 P7p'j
69.audit evidence 审计证据 6882:,q
70.substantive procedures 实质性程序 5A*'@Fr'G
71.assertions 认定 pd
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72.esistence 存在 d^jIsE `
73.occurrence 发生 m&Lc."
74.completeness 完整性 dM3V2TT
75.rights and obligations 权利和义务 1w|V'e?kb
76.valuation and allocation 计价和分摊 kEs=N(
77.cutoff 截止 N3g?gb"Ex)
78.accuracy 准确性 7<c&)No;
79.classification 分类 2\=cv
80.inspection 检查 "6
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81.supervision of counting 监盘 n)rF!a
82.observation 观察 5s2334G
83.confirmation 函证 cP MUu9du
84.computation 计算 _G5MQ%z
85.analytical procedures 分析程序 IWcYa.=tZ
86.vouch 核对 me`(J y<
87.trace 追查 )SYZ*=ezl.
88.audit sampling 审计抽样 wuTCdBu6hU
89.error 误差 CmPix]YMQ
90.expected error 预期误差 xj!_]XJ^w
91.population 总体 a4M`Bk;mb
92.sampling risk 抽样风险 {bvm83{T
93.non- sampling risk 非抽样风险 -/#tQ~{gs
94.sampling unit 抽样单位 C&ivjFf
95.statistical sampling 统计抽样 DqHVc)9
96.tolerable error 可容忍误差 #Rdq^TGMi;
97.the risk of under reliance 信赖不足风险 N:@C%
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98.the risk of over reliance 信赖过度风险 'E,Bl]8C5
99.the risk of incorrect rejection 误拒风险 __V6TDehJ$
100. the risk of incorrect acceptance 误受风险 `'`T'+0
101.working trial balance 试算平衡表 fE/8;v!=
102.index and cross-referencing 索引和交叉索引 jsvD[ \P
103.cash receipt 现金收入 S,,3h0$X
104.cash disbursement 现金支出 t9()?6H\
105.bank statement 银行对账单 V ;)q?
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106.bank reconciliation 银行存款余额调节表 UI:{*N**Z
107.balance sheet date 资产负债表日 `$\Y,9E}x
108.net realizable value 可变现净值 a;`-LOO5&
109.storeroom 仓库 U{>e
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110.sale invoice 销售发票 (&$|R\W.
111.price list 价目表
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112.positive confirmation request 积极式询证函 wQ,RZO3
113.negative confirmation request 消极式询证函 8
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114.purchase requisition 请购单
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115.receiving report 验收报告 SS;QPWRZ
116.gross margin 毛利 ?s5zTT0U>$
117.manufacturing overhead 制造费用 5Ffz^;i
118.material requisition 领料单 tH"SOGfSt
119.inventory-taking 存货盘点 TUEEwDK-
120.bond certificate 债券 [#td
121.stock certificate 股票 (;a
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122.audit report 审计报告 szwXr
123.entity 被审计单位 [j0I}
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124.addressee of the audit report 审计报告的收件人 LxVd7r VY6
125.unqualified opinion 无保留意见 L/GM~*Xp(O
126.qualified opinion 保留意见 `R^g[0 w'
127.disclaimer of opinion 无法表示意见 ;NRT
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128.adverse opinion 否定意见 zu
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129 Auditors‘Report审计报告 LZG^\c$
130 internal audit内部审计 @X/S
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131 public sector audit政府审计 Md
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账项基础审计accounting number-based audit fT8Id\6js
风险导向审计方法risk-oriented audit approach [
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