1.audit 审计 )N4_SA
2.attestation JW4~Qwx
鉴证 ]dKLzW:l
3.credibility
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可信赖程度 8 3wa{m:
4.audit of financial statements 财务报表审计 X_eh+>D
5.agreed-upon procedures 执行商定程序 8&"@6/)[
6.high levels of assurance 高水平保证 ^sp+ sr :
7.compilation 编制 q^_PR|
8.reliability 可靠性 p=6
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9.relevance 相关性 j[fVF3v
10.professional skepticism 职业谨慎 .;0?r9
11.objectivity 客观性 67/&.d!
12. professional competence 专业胜任能力 +JMB98+l
13.Senior/CPA-in-charge 项目经理 ?m?DAd~ZY
14.audit engagement letter 业务约定书 Uva
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15.recurring audit 连续审计 n~g,qEI;<x
16.the client 委托人 H7KcPN
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17.change CPA 更换注册会计师 L+&eY?A
18.the existing CPA 现任注册会计师 !Rzw[~
19.the successor CPA 后任注册会计师 2%'iTXF
20.the preceding CPA前任注册会计师 9o]h}Xc
21.issue the audit report 出具审计报告 x05yU
22.expert 专家 I'h6!N"
23.the board of directors 董事会 y%21`y&Os
24.knowledge of the entity‘ s business 了解被审计单位情况 /^kZ}}9baU
25.assess material misstatement risks评估重大错报风险 Ls#=R
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 B%c):`w8]
27.a general knowledge of ————- 初步了解―――的情况 ",c(cYVW
28.a more knowledge of—————— 进一步了解的情况 ,[lS)`G
29.the prior year‘s working papers 以前年度工作底稿 PyD'lsV
30.minutes of meeting 会议纪要 WvN!8*XFM
31.business risks 经营风险 _Kp{b"G
32.appropriateness 适当性
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33.accounting estimate 会计估计 ^;b$`*M1
34.management representations 管理层声明 DA_[pR
35.going concern assumption 持续经营假设 Q3M;'m
36.audit plan 审计计划 Y7yh0r_
37.significant audit areas 重点审计领域 R)AFaP |
38.error 错误 aD aQ7i
39.fraud舞弊 .`OyC'
40.modified or additional procedures 修改或追加审计程序 <m"yPi3TY
41.misappropriation of assets 侵占资产 q^
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42.transactions without substance 虚假交易 dsKEWZ
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43.unusual pressures 异常压力 _y q"F#,*
44.the suspected noncompliance 涉嫌存在违法行为 T>l=0a #
45.materialiy 重要性 xD}ha
46.exceed the materiality level 超过重要性水平 f -N:
47.approach the materiality level 接近重要性水平 GoI3hp(
48.an acceptably low level 可接受水平 5G@z l
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 ]>NP?S
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50.misstatements or omissions 错报或漏报 }xx[=t=nUf
51.aggregate 总计 uUUj?%
52.subsequent events 期后事项 OTA @4~{C
53.adjust the financial statements 调整财务报表 /lKgaq.
54.perform additional audit procedures 实施追加的审计程序 !@9Vq6
55.audit risk 审计风险 bE-{
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56.detection risk 检查风险 1us-ootsjP
57.inappropriate audit opinion 不适当的审计意见 X'4g\)*
58.material misstatement 重大的错报 .]+oE$,!
59.tolerable misstatement 可容忍错报 ^zv0hGk 2
60.the acceptable level of detection risk 可接受的检查风险 d`D<PT(\
61.assessed level of material misstatement risk 重大错报风险的评估水平 =,q,W$-
62.simall business 小规模企业 };[~>Mzl
63.accounting system 会计系统 x:W nF62
64.test of control 控制测试 o+sb2:x
65.walk-through test 穿行测试 S) /(~
66.communication 沟通 &>UI {
67.flow chart 流程图 5CZii=@
68.reperformance of internal control 重新执行 }Yt/e-Yg%r
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 cXx?MF5
71.assertions 认定 9NTBdo%u
72.esistence 存在 D2 o,K&V
73.occurrence 发生 1ID0'j$
74.completeness 完整性 $;1#gq%
75.rights and obligations 权利和义务 Zgt:ZO
76.valuation and allocation 计价和分摊
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77.cutoff 截止 byl#8=?
78.accuracy 准确性 zc&>RM
79.classification 分类 X}.y-X#v5J
80.inspection 检查 } 5~|h%
81.supervision of counting 监盘 A`V
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82.observation 观察 p\]Mf#B
83.confirmation 函证 %xtTh]s
84.computation 计算 ,bh OIuep3
85.analytical procedures 分析程序 $2Y'[Dto\
86.vouch 核对 (H/JB\~r
87.trace 追查 R=g~od[N_
88.audit sampling 审计抽样 \ct) /
89.error 误差 :<ye:P1s
90.expected error 预期误差 1Wd?AyTY,
91.population 总体 M>+FIb(
92.sampling risk 抽样风险 bD_|n!3
93.non- sampling risk 非抽样风险 {-*+G]
94.sampling unit 抽样单位 gUf-1#g4\`
95.statistical sampling 统计抽样 C8qA+dri
96.tolerable error 可容忍误差 BdcTKC
97.the risk of under reliance 信赖不足风险 }%_h|N
98.the risk of over reliance 信赖过度风险 ]-d:wEj
99.the risk of incorrect rejection 误拒风险 CL{R.OA
100. the risk of incorrect acceptance 误受风险 qgd#BJ=
101.working trial balance 试算平衡表 W]kh?+SZ
102.index and cross-referencing 索引和交叉索引 W99MA5P
103.cash receipt 现金收入 r`5[6)+P
104.cash disbursement 现金支出 pI2g\cH>
105.bank statement 银行对账单 40}qf}8n t
106.bank reconciliation 银行存款余额调节表 +b_g,RNs!
107.balance sheet date 资产负债表日 IXYSZ)z
108.net realizable value 可变现净值 .#zmX\a
109.storeroom 仓库 <rd7<@>5D
110.sale invoice 销售发票 @!z9
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111.price list 价目表 H\7#$ HB
112.positive confirmation request 积极式询证函 } LLnJl~Z
113.negative confirmation request 消极式询证函 `2 X~3im
114.purchase requisition 请购单 _:ypPRJ
115.receiving report 验收报告 xQV5-VoFC
116.gross margin 毛利 23XSQHVx
117.manufacturing overhead 制造费用 16"eyt>
118.material requisition 领料单 "L^Klk?Vn
119.inventory-taking 存货盘点 \a]JH\T)Q
120.bond certificate 债券 RUHQ]@d#T
121.stock certificate 股票 6x%uWZa'
122.audit report 审计报告 >SO !{
123.entity 被审计单位 _,V
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124.addressee of the audit report 审计报告的收件人 iHy=92/Ww
125.unqualified opinion 无保留意见 kfER
126.qualified opinion 保留意见 ]O
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127.disclaimer of opinion 无法表示意见 8
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128.adverse opinion 否定意见 p9]
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129 Auditors‘Report审计报告 ?c712a ?
130 internal audit内部审计 =!{7ZSu\
131 public sector audit政府审计 o.yuz+
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 GKf,1kns