1.audit 审计 N.]~%)K:{
2.attestation lWJYT<kt
鉴证 Gx4uf
3.credibility 8dt=@pwx&
可信赖程度 yV L >Ie/
4.audit of financial statements 财务报表审计 d Efk~V\
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 a Iyzt
7.compilation 编制 n!X%i+|4x
8.reliability 可靠性 VJW8%s[
9.relevance 相关性 .-MJ5 d:
10.professional skepticism 职业谨慎 ;"EDFH#W
11.objectivity 客观性 .}+3A~
12. professional competence 专业胜任能力 Q;=4']hYU
13.Senior/CPA-in-charge 项目经理 u6Ux nqNc
14.audit engagement letter 业务约定书 )w&|VvM )L
15.recurring audit 连续审计
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16.the client 委托人 Kc1w[EQ
17.change CPA 更换注册会计师 S;8=+I,
18.the existing CPA 现任注册会计师 F/j ; q
19.the successor CPA 后任注册会计师 mKV31wvK}
20.the preceding CPA前任注册会计师 @ra JB'
21.issue the audit report 出具审计报告 17;9> *O'
22.expert 专家 F>n_k
23.the board of directors 董事会 XS^du{ai
24.knowledge of the entity‘ s business 了解被审计单位情况 U Lq`!1{
25.assess material misstatement risks评估重大错报风险 JW2f 6!b
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<P%?Q
27.a general knowledge of ————- 初步了解―――的情况 D?*du#6
28.a more knowledge of—————— 进一步了解的情况 QL2LIs
29.the prior year‘s working papers 以前年度工作底稿 }waZGJLN
30.minutes of meeting 会议纪要 I3x+pa^]2
31.business risks 经营风险 3]'h(C
32.appropriateness 适当性 {LqYb:/C5U
33.accounting estimate 会计估计 4PU@W o
34.management representations 管理层声明 RASk=B
35.going concern assumption 持续经营假设 "OkZ
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36.audit plan 审计计划 |@R/JGB^
37.significant audit areas 重点审计领域 =Bh,>Kg
38.error 错误 mN R}%s
39.fraud舞弊 *?Wr^T
40.modified or additional procedures 修改或追加审计程序 SjJ$Oinc
41.misappropriation of assets 侵占资产 F60m]NUM)c
42.transactions without substance 虚假交易 N5cC!K
43.unusual pressures 异常压力 qf[J-"o
44.the suspected noncompliance 涉嫌存在违法行为 4{6,Sx
45.materialiy 重要性 ]:?hU^H]<
46.exceed the materiality level 超过重要性水平 6BQq|:U
47.approach the materiality level 接近重要性水平 v6x jLP;O
48.an acceptably low level 可接受水平 ci 22f
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 J]48th0,
50.misstatements or omissions 错报或漏报 ~G^+.>j
51.aggregate 总计 E J6|y'
52.subsequent events 期后事项 iQCs8hIR
53.adjust the financial statements 调整财务报表 * "?,.
54.perform additional audit procedures 实施追加的审计程序 duCXCX^n
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55.audit risk 审计风险 q_>=| b
56.detection risk 检查风险 4m~p(r
57.inappropriate audit opinion 不适当的审计意见 7(LB}
58.material misstatement 重大的错报 = 4'r+2[
59.tolerable misstatement 可容忍错报 7eZwpg?K
60.the acceptable level of detection risk 可接受的检查风险 Nlc3S+$`z
61.assessed level of material misstatement risk 重大错报风险的评估水平 EW]8k@&g
62.simall business 小规模企业 .0X 5Vy
63.accounting system 会计系统 j \ #y
64.test of control 控制测试 $Nj'
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65.walk-through test 穿行测试 iZ ;562Mo
66.communication 沟通 +tYskx/
67.flow chart 流程图 Di$++T8"
68.reperformance of internal control 重新执行 |*]<*qnZt
69.audit evidence 审计证据 poqNiOm4%
70.substantive procedures 实质性程序 sN1I+X
71.assertions 认定 l]IQjjJ`
72.esistence 存在 "88<{x L
73.occurrence 发生 \[B#dw#
74.completeness 完整性 i(q a'*
75.rights and obligations 权利和义务 S^i<_?nwg
76.valuation and allocation 计价和分摊 {qS Ye!`
77.cutoff 截止 N{!@M_C^%R
78.accuracy 准确性 j(_6.zf
79.classification 分类 zj1_#=]
80.inspection 检查 `n e
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81.supervision of counting 监盘 Y#U0g|UDn
82.observation 观察 $f6wmI;<y
83.confirmation 函证 VK}H;
84.computation 计算
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85.analytical procedures 分析程序 ]XfROhgP=
86.vouch 核对 79'N/:.
87.trace 追查 yfAh=
88.audit sampling 审计抽样 Jy]}'eE?pr
89.error 误差 eGbjk~,f'
90.expected error 预期误差 C7
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91.population 总体 0IbR>zFg.
92.sampling risk 抽样风险 hBW,J$B
93.non- sampling risk 非抽样风险 @iYr<>iDZ
94.sampling unit 抽样单位 K7
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95.statistical sampling 统计抽样 %#lJn.o
96.tolerable error 可容忍误差 &
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97.the risk of under reliance 信赖不足风险 Novn#0a
98.the risk of over reliance 信赖过度风险 nN[QUg
99.the risk of incorrect rejection 误拒风险 <gY.2#6C\%
100. the risk of incorrect acceptance 误受风险 1tCe#*|95
101.working trial balance 试算平衡表 FK,YVY
102.index and cross-referencing 索引和交叉索引 lhFv2.qR
103.cash receipt 现金收入 E.Arq6
104.cash disbursement 现金支出 glNXamo
105.bank statement 银行对账单 P # Z+:T
106.bank reconciliation 银行存款余额调节表 R%r<AL5kJk
107.balance sheet date 资产负债表日 *U|2u+| F
108.net realizable value 可变现净值 2&:w_KJ
109.storeroom 仓库 {F*81q\
110.sale invoice 销售发票 7{u1ynt
111.price list 价目表 tWI4x3&2
112.positive confirmation request 积极式询证函 /p[lO g
113.negative confirmation request 消极式询证函 f9b[0L
114.purchase requisition 请购单 >iWw
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115.receiving report 验收报告 OjY#xO+'
116.gross margin 毛利 77zDHq=
117.manufacturing overhead 制造费用 o~p%ODH
118.material requisition 领料单 2E=vMAS
119.inventory-taking 存货盘点 E&2mF
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120.bond certificate 债券 zVtNT@1K>u
121.stock certificate 股票 (>gHfC>(lq
122.audit report 审计报告 `bRt_XGPmF
123.entity 被审计单位 7?~*F7F
124.addressee of the audit report 审计报告的收件人 83gp'W{|
125.unqualified opinion 无保留意见 DzK%$#{<
126.qualified opinion 保留意见 |gJI}"T
127.disclaimer of opinion 无法表示意见 soB5sFt&]
128.adverse opinion 否定意见 !>QD42
129 Auditors‘Report审计报告 G\o*j|
130 internal audit内部审计 t3FfPV!P"
131 public sector audit政府审计 3Qoa?*
账项基础审计accounting number-based audit N:7;
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风险导向审计方法risk-oriented audit approach UhF+},gU