1.audit 审计 '%ByFZzi
2.attestation Yn$:|$
鉴证 {\`y)k 7
3.credibility |Eh2#K0x4G
可信赖程度
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4.audit of financial statements 财务报表审计 @-L\c>rqT
5.agreed-upon procedures 执行商定程序 }
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6.high levels of assurance 高水平保证 $IS!GS&:
7.compilation 编制 &^K(9"
8.reliability 可靠性 QgKR=GR6
9.relevance 相关性 $9j>oUG
10.professional skepticism 职业谨慎 pacD7'1{
11.objectivity 客观性 r*8a!jm?
12. professional competence 专业胜任能力 St(jrZb
13.Senior/CPA-in-charge 项目经理 p^}`^>OL
14.audit engagement letter 业务约定书 #?+[|RS|
15.recurring audit 连续审计 d2NFdBoI
16.the client 委托人
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17.change CPA 更换注册会计师 GqNOWK2O
18.the existing CPA 现任注册会计师 XZ{rKf2
19.the successor CPA 后任注册会计师 E24SD' |)
20.the preceding CPA前任注册会计师 0 'THL%lK
21.issue the audit report 出具审计报告 `#w#!@s#@
22.expert 专家 $m~&| s
23.the board of directors 董事会 T{^ P
24.knowledge of the entity‘ s business 了解被审计单位情况 .I EHjy\+
25.assess material misstatement risks评估重大错报风险 Qd\='*:!
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 OiXO<1'$
27.a general knowledge of ————- 初步了解―――的情况 i-;#FT+Xc
28.a more knowledge of—————— 进一步了解的情况 ,\X! :y~
29.the prior year‘s working papers 以前年度工作底稿 g\q4-
30.minutes of meeting 会议纪要 mR1b.$
31.business risks 经营风险 T)%6"rPL3!
32.appropriateness 适当性 "f<gZsb
33.accounting estimate 会计估计 q9p31b3
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 }:YL'$:5!
36.audit plan 审计计划 Z*f%R\u
37.significant audit areas 重点审计领域 k0N>J8y
38.error 错误 9_d#F'#F
39.fraud舞弊 f8SO:ihXL
40.modified or additional procedures 修改或追加审计程序 UCjx
41.misappropriation of assets 侵占资产 /;w(sU
42.transactions without substance 虚假交易 K?[Vz[-Fc
43.unusual pressures 异常压力 E3Y0@r
44.the suspected noncompliance 涉嫌存在违法行为 o~e_M-
45.materialiy 重要性 %.u*nM7sos
46.exceed the materiality level 超过重要性水平 `L 1+j
47.approach the materiality level 接近重要性水平 R) :Xs .
48.an acceptably low level 可接受水平 4eB oR%2o
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 pnE]B0e
50.misstatements or omissions 错报或漏报 +TA~RCd
51.aggregate 总计 NOwd'iU
52.subsequent events 期后事项 iZiT/#, H2
53.adjust the financial statements 调整财务报表 1$.svR
54.perform additional audit procedures 实施追加的审计程序 szhSI
55.audit risk 审计风险 ^`iz%^
56.detection risk 检查风险 i/n
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57.inappropriate audit opinion 不适当的审计意见 sbX7VfAR`
58.material misstatement 重大的错报 Nu?A>Q
59.tolerable misstatement 可容忍错报 7FPSBvU#/
60.the acceptable level of detection risk 可接受的检查风险 ) 3"!Q+
61.assessed level of material misstatement risk 重大错报风险的评估水平 LxGD=b
62.simall business 小规模企业 ~XP|dn}
63.accounting system 会计系统
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64.test of control 控制测试 T fkGkVR
65.walk-through test 穿行测试 gED|2%BXb
66.communication 沟通 eR>8V8@
67.flow chart 流程图 WA1d8nl
68.reperformance of internal control 重新执行 ~GX
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69.audit evidence 审计证据 eGg6wd
70.substantive procedures 实质性程序 t3?I4HQ
71.assertions 认定 H"^9g3U
72.esistence 存在 1eV&oN#
73.occurrence 发生 U^GVz%\
74.completeness 完整性 I<sUB4T>#W
75.rights and obligations 权利和义务 \b$pH
76.valuation and allocation 计价和分摊 e(a,nZF.
77.cutoff 截止 =O"]e/CfO
78.accuracy 准确性 ^7? WR?!
79.classification 分类 6'N_bNW
80.inspection 检查 &v*4AZ['
81.supervision of counting 监盘 rjWtioZEa
82.observation 观察 4v_Hh<%
83.confirmation 函证 O9d"Z$~n=j
84.computation 计算 0iZeU:FE
85.analytical procedures 分析程序 r ~UDK]?V
86.vouch 核对 KMkD6g
87.trace 追查 QN$s%&O
88.audit sampling 审计抽样 Ri`6X_xU
89.error 误差 '"\n,
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90.expected error 预期误差 R31Z(vY
91.population 总体 F.aG7
92.sampling risk 抽样风险 gl`J(
93.non- sampling risk 非抽样风险 :ChX
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94.sampling unit 抽样单位 `Rfe*oAf
95.statistical sampling 统计抽样 9M7P|Q
96.tolerable error 可容忍误差 sT!?nn3O`
97.the risk of under reliance 信赖不足风险 |5dNJF8;Q
98.the risk of over reliance 信赖过度风险 X
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99.the risk of incorrect rejection 误拒风险 Kf[.@_TD<1
100. the risk of incorrect acceptance 误受风险 L>1y[
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101.working trial balance 试算平衡表 gt.F[q3
102.index and cross-referencing 索引和交叉索引 ?t6wozib2
103.cash receipt 现金收入 }PBL
104.cash disbursement 现金支出 'Z.C&6_
105.bank statement 银行对账单 pGR3
106.bank reconciliation 银行存款余额调节表 D=3Z] 'A
107.balance sheet date 资产负债表日 H<fi,"X^
108.net realizable value 可变现净值 PPySOkmS3
109.storeroom 仓库 xSM1b5=Pu
110.sale invoice 销售发票 ge?or]T1S
111.price list 价目表 GXD<X_[
112.positive confirmation request 积极式询证函 Tq)hAZ
113.negative confirmation request 消极式询证函 eHs38X
114.purchase requisition 请购单 <+q`
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115.receiving report 验收报告 .),9qz`
116.gross margin 毛利 `S-l.zSZ4B
117.manufacturing overhead 制造费用 xYv;l\20.
118.material requisition 领料单 oxeu%wj_
119.inventory-taking 存货盘点 ,:J[|9
120.bond certificate 债券 oLX[!0M^
121.stock certificate 股票 )SZ#%OE*
122.audit report 审计报告 DBaZ cO(
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123.entity 被审计单位 J!~kqNI
124.addressee of the audit report 审计报告的收件人 zY*~2|q,s
125.unqualified opinion 无保留意见 p9 ,[kb
126.qualified opinion 保留意见 >m;nt}f'+
127.disclaimer of opinion 无法表示意见 sm{0o$\Z
128.adverse opinion 否定意见 VO {z)_
129 Auditors‘Report审计报告
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130 internal audit内部审计 2!W[ff@~7
131 public sector audit政府审计 d(V4;8a0
账项基础审计accounting number-based audit :
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风险导向审计方法risk-oriented audit approach gXs9qY
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