1.audit 审计 w8:~LX.n
2.attestation A_6b 4T
鉴证 6Daz1Pxd+
3.credibility v4kk4}lE
可信赖程度 `PnB<rf:*1
4.audit of financial statements 财务报表审计 y&")7y/uE
5.agreed-upon procedures 执行商定程序 uli,@5%\
6.high levels of assurance 高水平保证 8
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7.compilation 编制 :(VD<"X
8.reliability 可靠性 Y-hGHnh]'
9.relevance 相关性 '9>z4G*Td
10.professional skepticism 职业谨慎 &
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11.objectivity 客观性 "15mOW(!+
12. professional competence 专业胜任能力 +]*4!4MK6
13.Senior/CPA-in-charge 项目经理 BX;Z t9"*
14.audit engagement letter 业务约定书 UbE*x2N
15.recurring audit 连续审计 yf(VwU,
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16.the client 委托人 tJy6\~
17.change CPA 更换注册会计师 a938l^@;s8
18.the existing CPA 现任注册会计师 T52A}vf4
19.the successor CPA 后任注册会计师 /KFCq|;7s,
20.the preceding CPA前任注册会计师 Fr?o
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21.issue the audit report 出具审计报告 /\"=egB9
22.expert 专家 WB
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23.the board of directors 董事会 %Ak"d+OH4
24.knowledge of the entity‘ s business 了解被审计单位情况 Z.Z+cFi
25.assess material misstatement risks评估重大错报风险 .e%PK[o
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 RR>Q$K
27.a general knowledge of ————- 初步了解―――的情况 c&z@HEzV7
28.a more knowledge of—————— 进一步了解的情况 OV8Y)%t"
29.the prior year‘s working papers 以前年度工作底稿 {]]qd!,
30.minutes of meeting 会议纪要 Xs$k6C3
31.business risks 经营风险 3yn>9qt
32.appropriateness 适当性 WDNuR#J?
33.accounting estimate 会计估计 5rK7nLb
34.management representations 管理层声明 2uu"0Rm%
35.going concern assumption 持续经营假设 /DA'p [,
36.audit plan 审计计划 9IZ}}x
37.significant audit areas 重点审计领域 ?NoG.
38.error 错误 uA dgR
39.fraud舞弊 O$
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40.modified or additional procedures 修改或追加审计程序 NCbn<
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41.misappropriation of assets 侵占资产 TC;2K,.#k
42.transactions without substance 虚假交易 Xn^gxOPM
43.unusual pressures 异常压力 ;2y3i5^k
44.the suspected noncompliance 涉嫌存在违法行为 @eu4W^W
45.materialiy 重要性 *}DC
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46.exceed the materiality level 超过重要性水平 q '9u8b
47.approach the materiality level 接近重要性水平 :t+XW`eQR:
48.an acceptably low level 可接受水平 p3>p1tC
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 o5)lTVQ~~
50.misstatements or omissions 错报或漏报 U<QO@5
51.aggregate 总计 ?G%C}8a
52.subsequent events 期后事项 \tH^w@j47
53.adjust the financial statements 调整财务报表 2&7:JM~#
54.perform additional audit procedures 实施追加的审计程序 _0p8FhNt
55.audit risk 审计风险 ,\ [R\s
56.detection risk 检查风险 |Y?1rLC
57.inappropriate audit opinion 不适当的审计意见 NK.
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58.material misstatement 重大的错报 KfD=3h=
59.tolerable misstatement 可容忍错报 S) ZcH
60.the acceptable level of detection risk 可接受的检查风险 ".Z|zt6C
61.assessed level of material misstatement risk 重大错报风险的评估水平 |Am
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62.simall business 小规模企业 1S
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63.accounting system 会计系统 HE#IJB6BS?
64.test of control 控制测试 =0!PnB
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65.walk-through test 穿行测试 8i"v7}
66.communication 沟通 J3`a}LyDf
67.flow chart 流程图 ~Ry?}5&:
68.reperformance of internal control 重新执行 3BHPD;U
69.audit evidence 审计证据 I~ Q2jg2
70.substantive procedures 实质性程序 %"kF i
71.assertions 认定 1h_TG.YL9>
72.esistence 存在 Q'D%?Vg'
73.occurrence 发生 M,nX@8 _h
74.completeness 完整性 1$nlRQi
75.rights and obligations 权利和义务 sI>I
76.valuation and allocation 计价和分摊
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77.cutoff 截止 ;Qe-y|>
78.accuracy 准确性 3fA.DK[4[
79.classification 分类 9n\:grW
80.inspection 检查 !0i6:2nw
81.supervision of counting 监盘 ?Vg251-H
82.observation 观察 mcbvB5U
83.confirmation 函证 ,=!_7'm
84.computation 计算 |hHj7X<?k
85.analytical procedures 分析程序 5qZebD2a
86.vouch 核对 UqHk2h-
87.trace 追查 3Wv-olv
88.audit sampling 审计抽样 R|
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89.error 误差 v__n>*x
90.expected error 预期误差 !V/Vy/'`*
91.population 总体 C{Y0}ZrmlF
92.sampling risk 抽样风险 0m8mHJ<&
93.non- sampling risk 非抽样风险 cP8g.+
94.sampling unit 抽样单位 $aIq>vJO9
95.statistical sampling 统计抽样 !j8.JP}!)
96.tolerable error 可容忍误差 \M$e#^g
97.the risk of under reliance 信赖不足风险 EyU 5r$G
98.the risk of over reliance 信赖过度风险 Ss>ez8q
99.the risk of incorrect rejection 误拒风险 \piB*"ln
100. the risk of incorrect acceptance 误受风险 3(?V!y{@
101.working trial balance 试算平衡表 (.r9bl
102.index and cross-referencing 索引和交叉索引 d'p]F~a
103.cash receipt 现金收入 jd>ug=~x
104.cash disbursement 现金支出 Vz4/u|gt
105.bank statement 银行对账单 ~1xfE C/
106.bank reconciliation 银行存款余额调节表 wg-qq4Q\
107.balance sheet date 资产负债表日 ^LAP*R
108.net realizable value 可变现净值 X8m@xFW}
109.storeroom 仓库 mV~aZM0'
110.sale invoice 销售发票 R9+0ZoS
111.price list 价目表 Vc2(R^
112.positive confirmation request 积极式询证函 $r3kAM;V:
113.negative confirmation request 消极式询证函 ^~dBO%M^
114.purchase requisition 请购单 v*Dz4K#
115.receiving report 验收报告 irZMgRQAT
116.gross margin 毛利 TPE1}8p17
117.manufacturing overhead 制造费用 ML:Zm~A1U
118.material requisition 领料单 w?;j5[j
119.inventory-taking 存货盘点 @la/sd4`
120.bond certificate 债券 <I
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121.stock certificate 股票 d1[;~)
122.audit report 审计报告
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123.entity 被审计单位 \t=ls
124.addressee of the audit report 审计报告的收件人 {e35O(Y
125.unqualified opinion 无保留意见 Fq
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126.qualified opinion 保留意见 g]$e-X@k
127.disclaimer of opinion 无法表示意见 Yee%
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128.adverse opinion 否定意见 r]+/"~a
129 Auditors‘Report审计报告 #aHJ|[[(n
130 internal audit内部审计 5I`_SOa!
131 public sector audit政府审计 x^sSAI(
账项基础审计accounting number-based audit EOj.Jrs~
风险导向审计方法risk-oriented audit approach OTy{:ID