1.audit 审计 Vwv O@G7A
2.attestation GbZA3.J]yl
鉴证
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3.credibility W
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可信赖程度 0>.'w\,87B
4.audit of financial statements 财务报表审计 i4Fw+Z
5.agreed-upon procedures 执行商定程序 5Z;Py"%
6.high levels of assurance 高水平保证 y0=BL
7.compilation 编制 w1s#8
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8.reliability 可靠性 8SKDL[rN
9.relevance 相关性 c?z%
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10.professional skepticism 职业谨慎 6NZf!7,B
11.objectivity 客观性 tpCEWdn5
12. professional competence 专业胜任能力 gw5CU)r4$
13.Senior/CPA-in-charge 项目经理 Vuz!~kLYIn
14.audit engagement letter 业务约定书 z2,rnm
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15.recurring audit 连续审计
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16.the client 委托人 ExnszFX*
17.change CPA 更换注册会计师 w|$;$a7)
18.the existing CPA 现任注册会计师 3bt
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19.the successor CPA 后任注册会计师 E>7%/TIl
20.the preceding CPA前任注册会计师 {O!fV<Vx 9
21.issue the audit report 出具审计报告 -98bX]8
22.expert 专家 k"L_0HK
23.the board of directors 董事会 ~[,E
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24.knowledge of the entity‘ s business 了解被审计单位情况 U(i2j)|^I3
25.assess material misstatement risks评估重大错报风险 V#sANi?mpo
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 I:Z38xz -[
27.a general knowledge of ————- 初步了解―――的情况 Q0M8}
28.a more knowledge of—————— 进一步了解的情况 UB(8N7_/
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 VT0I1KQx.
31.business risks 经营风险 3EzI~Zsx
32.appropriateness 适当性
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33.accounting estimate 会计估计 @Yt[%tOF+
34.management representations 管理层声明 c{&sf
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35.going concern assumption 持续经营假设 iF`E>%#
36.audit plan 审计计划 eJ?SLMLY
37.significant audit areas 重点审计领域 tb_}w@:kU
38.error 错误 0ED(e1K#B
39.fraud舞弊 XSZW9/I-(|
40.modified or additional procedures 修改或追加审计程序 cIq3En
41.misappropriation of assets 侵占资产 8
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42.transactions without substance 虚假交易 sy]1Ba%
43.unusual pressures 异常压力 cL`l1:j\}
44.the suspected noncompliance 涉嫌存在违法行为 2#|Q=rWB
45.materialiy 重要性 BeplS
46.exceed the materiality level 超过重要性水平 9fe~Q%x=u
47.approach the materiality level 接近重要性水平 6
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48.an acceptably low level 可接受水平 P:CwC"z>sS
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 II[qWs>RG[
50.misstatements or omissions 错报或漏报 ;1F3.ibE
51.aggregate 总计 y+X%qTB
52.subsequent events 期后事项 }.e*=/"MB
53.adjust the financial statements 调整财务报表 a:@Eg;aN*O
54.perform additional audit procedures 实施追加的审计程序 G =lC[i
55.audit risk 审计风险 mT\]
56.detection risk 检查风险 ?K}/b[[0v
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 -vhgBru
59.tolerable misstatement 可容忍错报 Ee4oTU5Mb
60.the acceptable level of detection risk 可接受的检查风险 6IeHZ)jGj
61.assessed level of material misstatement risk 重大错报风险的评估水平 Dwwh;B
62.simall business 小规模企业 K4oLb"gB1
63.accounting system 会计系统 =SLJkw&w6
64.test of control 控制测试 w'U;b
65.walk-through test 穿行测试 Hh;7
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66.communication 沟通 5w{_WR6,
67.flow chart 流程图 $'kIo*cZ
68.reperformance of internal control 重新执行 g3"`b)M
69.audit evidence 审计证据 1uS
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70.substantive procedures 实质性程序 , gz:2UY#
71.assertions 认定 M|76,2u
72.esistence 存在 oST
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73.occurrence 发生 <51 (q_f
74.completeness 完整性 C+2*m=r
75.rights and obligations 权利和义务 G$`/86A )
76.valuation and allocation 计价和分摊 ?1 ?m4i
77.cutoff 截止 e'g-mRh
78.accuracy 准确性 )<jj O
79.classification 分类 .7cQKdvcC
80.inspection 检查 ~hz]x^:
81.supervision of counting 监盘 z)Bc91A
82.observation 观察 #O `nQ
83.confirmation 函证 uvZ|6cM
84.computation 计算 8+
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85.analytical procedures 分析程序 .y[=0K:
86.vouch 核对 .pG_j]
87.trace 追查 Ns&SZO
88.audit sampling 审计抽样 o^5xCK:Oi2
89.error 误差 QBDi;Xzb+
90.expected error 预期误差 3X%>xUI
91.population 总体 |P~TZ
92.sampling risk 抽样风险 CA:t](xqQ
93.non- sampling risk 非抽样风险 NcFHvK
94.sampling unit 抽样单位 F&I^bkvh
95.statistical sampling 统计抽样 M0n@?S
96.tolerable error 可容忍误差 vvdC.4O
97.the risk of under reliance 信赖不足风险 }!5"EL(L80
98.the risk of over reliance 信赖过度风险 !J'BAq[x
99.the risk of incorrect rejection 误拒风险 9?@M Zh
100. the risk of incorrect acceptance 误受风险 1^Ci$ra
101.working trial balance 试算平衡表 |)yO]pB:
102.index and cross-referencing 索引和交叉索引 +>37'PD
103.cash receipt 现金收入 [
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104.cash disbursement 现金支出 BWz*!(
105.bank statement 银行对账单 "J7=3$CA
106.bank reconciliation 银行存款余额调节表 (t fADaJM
107.balance sheet date 资产负债表日 M0 =K#/
108.net realizable value 可变现净值 \JN?3}_J
109.storeroom 仓库 $)z(4Ev
110.sale invoice 销售发票 2VtiL^;5
111.price list 价目表 I}$Y[Jve
112.positive confirmation request 积极式询证函 m03;'Nj'7#
113.negative confirmation request 消极式询证函 exZa:9 sp
114.purchase requisition 请购单 E*j)gj9
115.receiving report 验收报告 U(.Ln@sq
116.gross margin 毛利 \_
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117.manufacturing overhead 制造费用 U
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118.material requisition 领料单 gQ/-.1Pz$
119.inventory-taking 存货盘点 y
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120.bond certificate 债券 eBBqF!WDb
121.stock certificate 股票 @6(4}&sEdm
122.audit report 审计报告 E0Ig/
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123.entity 被审计单位 dI
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124.addressee of the audit report 审计报告的收件人 ]Dd=q6
125.unqualified opinion 无保留意见 DMsx
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126.qualified opinion 保留意见 :anUr<
127.disclaimer of opinion 无法表示意见 j^mAJ5
128.adverse opinion 否定意见 ##EM
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129 Auditors‘Report审计报告 WEOW6UV(
130 internal audit内部审计 #4DEb<D
131 public sector audit政府审计 &0+;E-_
账项基础审计accounting number-based audit bK<'J=#1
风险导向审计方法risk-oriented audit approach +*mi%)I