1.audit 审计 ~,G]glu8
2.attestation
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鉴证 z"3H{ A
3.credibility ]gHLcr3
可信赖程度 7yUvL8p-
4.audit of financial statements 财务报表审计 %Y 2G
5.agreed-upon procedures 执行商定程序 D9G0k[D,
6.high levels of assurance 高水平保证 pLJeajv)z
7.compilation 编制 /=-h:0{M
8.reliability 可靠性 EGEMZCdk2
9.relevance 相关性 gQ,4xTX
10.professional skepticism 职业谨慎 [[$Mh_MD
11.objectivity 客观性 >E~~7Yal
12. professional competence 专业胜任能力 U-ULQ| 6U
13.Senior/CPA-in-charge 项目经理 _]_L F[
14.audit engagement letter 业务约定书 `{WCrw6)
15.recurring audit 连续审计 d>~`j8,B
16.the client 委托人 (Otur
17.change CPA 更换注册会计师 4zwif&
18.the existing CPA 现任注册会计师 ZgK@Fl*k
19.the successor CPA 后任注册会计师 xT/9kM&}L
20.the preceding CPA前任注册会计师 BMF3XcH~G
21.issue the audit report 出具审计报告 Ul9b.`6
22.expert 专家 >["Kd.ye
23.the board of directors 董事会 %27G 2^1
24.knowledge of the entity‘ s business 了解被审计单位情况 ^[*AK_o_DQ
25.assess material misstatement risks评估重大错报风险 CCy.
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y
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27.a general knowledge of ————- 初步了解―――的情况 I>!|3ElT
28.a more knowledge of—————— 进一步了解的情况 !Am
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29.the prior year‘s working papers 以前年度工作底稿 " _mmR
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30.minutes of meeting 会议纪要 8db6(Q~P
31.business risks 经营风险 7%X+O8
32.appropriateness 适当性 r@;$V_I
33.accounting estimate 会计估计 r"6
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34.management representations 管理层声明 Zq9>VqGe
35.going concern assumption 持续经营假设 z^"?sd
36.audit plan 审计计划 FmR\`yY_,
37.significant audit areas 重点审计领域 ?!rU
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38.error 错误 2pw>B%1WP)
39.fraud舞弊 DU(X,hDBF
40.modified or additional procedures 修改或追加审计程序 S[ i$e
41.misappropriation of assets 侵占资产 T<_+3kw
42.transactions without substance 虚假交易 miWw6!()
43.unusual pressures 异常压力 !(}OBZ[
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44.the suspected noncompliance 涉嫌存在违法行为 QK,=5~I J
45.materialiy 重要性 &(GopWR`e
46.exceed the materiality level 超过重要性水平 w:n(pLc<
47.approach the materiality level 接近重要性水平 $2;-q8+
48.an acceptably low level 可接受水平 \gjl^#;
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 kK08W3@&t
50.misstatements or omissions 错报或漏报 I<I
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51.aggregate 总计 IwOfZuS
52.subsequent events 期后事项 Bc5YW-QD
53.adjust the financial statements 调整财务报表 rUGZjLIGqz
54.perform additional audit procedures 实施追加的审计程序 "Fo
55.audit risk 审计风险 q=J9LQ
56.detection risk 检查风险 5Gc_LI&v7
57.inappropriate audit opinion 不适当的审计意见 iz,]%<_PE
58.material misstatement 重大的错报 e?|d9;BO
59.tolerable misstatement 可容忍错报 Z^6A_:]j
60.the acceptable level of detection risk 可接受的检查风险 "Wxo[I
61.assessed level of material misstatement risk 重大错报风险的评估水平 /YS@[\j4
62.simall business 小规模企业 Fa6H(L3
63.accounting system 会计系统 N;e}dwh&
64.test of control 控制测试 {H/8#y4qp&
65.walk-through test 穿行测试 oD Q9.t
66.communication 沟通 `"i^'VL,
67.flow chart 流程图 3}v0{c
68.reperformance of internal control 重新执行 >
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69.audit evidence 审计证据 hqdC9?\
70.substantive procedures 实质性程序 !k4 }v'
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71.assertions 认定 (K!M*d+
72.esistence 存在 )zo#1$C-
73.occurrence 发生 Cij$GYkv
74.completeness 完整性 6tDg3`w>
75.rights and obligations 权利和义务 7uWJ6Wk
76.valuation and allocation 计价和分摊 ~5x4?2
77.cutoff 截止 d<e+__2
78.accuracy 准确性 $1:}(nO,
79.classification 分类 OaX HJ^k
80.inspection 检查 @&/s~3
81.supervision of counting 监盘 <>ZBW9
82.observation 观察 v
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83.confirmation 函证 "it`X
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84.computation 计算 ^p{A!I!
85.analytical procedures 分析程序 $`-SVC
86.vouch 核对 9/@FADh
87.trace 追查 ]b5%?^Z#
88.audit sampling 审计抽样 Gsx^j?
89.error 误差 &ryl$!!3H
90.expected error 预期误差 7-g]A2N
91.population 总体 5]A$P\7~1
92.sampling risk 抽样风险 z(8)1#(n7
93.non- sampling risk 非抽样风险 B<vvsp\X
94.sampling unit 抽样单位 (CKhY~,/u
95.statistical sampling 统计抽样 }[XB]Xf
96.tolerable error 可容忍误差 W)G2Cs?p
97.the risk of under reliance 信赖不足风险 yf0vR%,\
98.the risk of over reliance 信赖过度风险 LZ=wz.'u
99.the risk of incorrect rejection 误拒风险 xMO[3D&D
100. the risk of incorrect acceptance 误受风险 w!=_
101.working trial balance 试算平衡表 ~z-?rW
102.index and cross-referencing 索引和交叉索引 uD0(aqAZ
103.cash receipt 现金收入 A52LH
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104.cash disbursement 现金支出 (:</R$I
105.bank statement 银行对账单 "t
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106.bank reconciliation 银行存款余额调节表 48*Oh2BA
107.balance sheet date 资产负债表日 o(v"?Y 6
108.net realizable value 可变现净值 .b!OZ
109.storeroom 仓库 =rf)yp-D
110.sale invoice 销售发票 %RfY`n
111.price list 价目表 >x|A7iWn{,
112.positive confirmation request 积极式询证函 % 8rr*l5
113.negative confirmation request 消极式询证函 e>ZbZy?
114.purchase requisition 请购单 *o:BoP=S
115.receiving report 验收报告 +R{A'Yl[(
116.gross margin 毛利 Q{ |+3!!'
117.manufacturing overhead 制造费用 02]8|B(E90
118.material requisition 领料单 bv:0EdVr
119.inventory-taking 存货盘点 |e
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120.bond certificate 债券 T2/v}
121.stock certificate 股票 i"2J5LLv
122.audit report 审计报告 i4{ /
123.entity 被审计单位 z<3}T
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124.addressee of the audit report 审计报告的收件人 y4)ZUv,}
125.unqualified opinion 无保留意见 A$H
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126.qualified opinion 保留意见 (IO\+
127.disclaimer of opinion 无法表示意见 ;:8jxkx6%
128.adverse opinion 否定意见 ".*a)
129 Auditors‘Report审计报告 ^6N3n kyZ
130 internal audit内部审计 9}'l=b:Jms
131 public sector audit政府审计 \pBYWf
账项基础审计accounting number-based audit N>F2
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风险导向审计方法risk-oriented audit approach ?-(w][MT\