1.audit 审计 +-U@0&Y3M
2.attestation v5B"
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鉴证 Dh2#$[/@1
3.credibility wjL
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可信赖程度 9t#P~>:jY}
4.audit of financial statements 财务报表审计 'c#IMlv
5.agreed-upon procedures 执行商定程序 pG(Fz0b{
6.high levels of assurance 高水平保证 UIQQ\,3
7.compilation 编制 +a #lofhv
8.reliability 可靠性 ooY\t +
9.relevance 相关性 Ky *
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10.professional skepticism 职业谨慎 8}bZ[
11.objectivity 客观性 ` ovgWv
12. professional competence 专业胜任能力 kQy&I3
13.Senior/CPA-in-charge 项目经理 #hpIyy%n
14.audit engagement letter 业务约定书 Np$z%ewK.
15.recurring audit 连续审计 +yCTH
16.the client 委托人 l"kxr96
17.change CPA 更换注册会计师 )9MrdVNv
18.the existing CPA 现任注册会计师 ,6DD=w 0r
19.the successor CPA 后任注册会计师 z/weit
20.the preceding CPA前任注册会计师 .?B{GnB>
21.issue the audit report 出具审计报告 $Y6 3!*
22.expert 专家 4\\.n
23.the board of directors 董事会 cs
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24.knowledge of the entity‘ s business 了解被审计单位情况 A])OPqP{
25.assess material misstatement risks评估重大错报风险 kymn)Ea
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 wDMjk2YN
27.a general knowledge of ————- 初步了解―――的情况 3^XVQS***
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 (|dPeix|
30.minutes of meeting 会议纪要 9_GokU P_
31.business risks 经营风险 k}HQq_Y(<
32.appropriateness 适当性 *!Y-!
33.accounting estimate 会计估计 U_l7CCK +
34.management representations 管理层声明 7lwTZ*rnY
35.going concern assumption 持续经营假设 Q70bEHLA
36.audit plan 审计计划 ~\[?wN
37.significant audit areas 重点审计领域 ~H u"yAR
38.error 错误 7lR<@$q
39.fraud舞弊 JD ]OIh
40.modified or additional procedures 修改或追加审计程序 ./7v",#*.'
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 }a ^|L"
43.unusual pressures 异常压力 F?cq
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44.the suspected noncompliance 涉嫌存在违法行为 U;
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45.materialiy 重要性 9_UN.]
46.exceed the materiality level 超过重要性水平 +}
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47.approach the materiality level 接近重要性水平 ab@=cL~^
48.an acceptably low level 可接受水平 \DS^i`o)rY
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 E?cZbn*>`
50.misstatements or omissions 错报或漏报 1q]&7R
51.aggregate 总计 tFiR!f)
52.subsequent events 期后事项 Ig9d#c
53.adjust the financial statements 调整财务报表 #]y5zi
54.perform additional audit procedures 实施追加的审计程序 DT\ym9
55.audit risk 审计风险 LWD#a~
56.detection risk 检查风险 e #M iaX
57.inappropriate audit opinion 不适当的审计意见 R*bmu
58.material misstatement 重大的错报 H2U:@.o2&
59.tolerable misstatement 可容忍错报 ,#d[ad<
60.the acceptable level of detection risk 可接受的检查风险 yUe+":7k.
61.assessed level of material misstatement risk 重大错报风险的评估水平 `|EH[W&y
62.simall business 小规模企业 8+>\3j
63.accounting system 会计系统 cIb4-TeV
64.test of control 控制测试 Xk,>l6vc
65.walk-through test 穿行测试 kYlg4 .~M
66.communication 沟通 0%
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67.flow chart 流程图 K6B4sE
68.reperformance of internal control 重新执行 AF$\WWrB
69.audit evidence 审计证据 G6Nb{m
70.substantive procedures 实质性程序 {cR=N~_EO
71.assertions 认定 B |&F%P0:
72.esistence 存在 ,{8v4b-
73.occurrence 发生 -zKxf@"
74.completeness 完整性 =EpJZt
75.rights and obligations 权利和义务 % O%xpSYr
76.valuation and allocation 计价和分摊 `Mk4sKU\a
77.cutoff 截止
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78.accuracy 准确性 /2XW
79.classification 分类 =9$mbn
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80.inspection 检查 NXI[q'y
81.supervision of counting 监盘 x8\<qh*:
82.observation 观察 rwgsXS8W6
83.confirmation 函证 /M@PO"
84.computation 计算 kjE*9bUc
85.analytical procedures 分析程序 74f
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86.vouch 核对 FN?3XNp.
87.trace 追查 pbLGe'
88.audit sampling 审计抽样 "U8S81'
89.error 误差 qyyq&
90.expected error 预期误差 !h: Q
91.population 总体 <
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92.sampling risk 抽样风险 0^
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93.non- sampling risk 非抽样风险 8\#
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94.sampling unit 抽样单位 hO( RZ'{
95.statistical sampling 统计抽样 ]tY:,Mfs
96.tolerable error 可容忍误差 Wi$dZOcSJ
97.the risk of under reliance 信赖不足风险 O+"ac /r
98.the risk of over reliance 信赖过度风险 SaO3zz@L
99.the risk of incorrect rejection 误拒风险 Lgi[u"Du
100. the risk of incorrect acceptance 误受风险 z<&m*0WYA
101.working trial balance 试算平衡表 ST;t,
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102.index and cross-referencing 索引和交叉索引 !#}7{
103.cash receipt 现金收入 0m)&YFZ[(
104.cash disbursement 现金支出 A'-_TFwW
105.bank statement 银行对账单 LchnBtjn
106.bank reconciliation 银行存款余额调节表 zwr\:Hu4
107.balance sheet date 资产负债表日 _^\$"nw
108.net realizable value 可变现净值 98=la,^$
109.storeroom 仓库 RiR:69xwR*
110.sale invoice 销售发票 *e/K:k
111.price list 价目表 XvKFPr0~
112.positive confirmation request 积极式询证函 YI@Fhr
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113.negative confirmation request 消极式询证函 (
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114.purchase requisition 请购单 YRcps0Dx9
115.receiving report 验收报告 VKW|kU7Cs$
116.gross margin 毛利 Qh`:<KI
117.manufacturing overhead 制造费用 C@gXT]Q
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118.material requisition 领料单 r;gP}H ?
119.inventory-taking 存货盘点 *b)Q5dw@1
120.bond certificate 债券 qf8[!5GM
121.stock certificate 股票 k
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122.audit report 审计报告 p#@Z$gTH`'
123.entity 被审计单位 0X9Y~TM%
124.addressee of the audit report 审计报告的收件人 YQ]\uT>}&
125.unqualified opinion 无保留意见 6`\ya@
126.qualified opinion 保留意见 q_t4OrLr=
127.disclaimer of opinion 无法表示意见 _[K#O,D,
128.adverse opinion 否定意见 $nPAm6mH
129 Auditors‘Report审计报告 ,Em$ !n
130 internal audit内部审计 51xk>_Hm}|
131 public sector audit政府审计 N1x@-/xa|
账项基础审计accounting number-based audit lMifpK
风险导向审计方法risk-oriented audit approach ry0
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