1.audit 审计 gFO|)I N
2.attestation BPf;!.
鉴证 Xx
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3.credibility 6@0
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可信赖程度 9iMQq40
4.audit of financial statements 财务报表审计 ;VQFz&Q$u
5.agreed-upon procedures 执行商定程序 gkxEy5c[
6.high levels of assurance 高水平保证 D@]gc&JN[
7.compilation 编制 2kv%k3Q{
8.reliability 可靠性 $lJu2omi1
9.relevance 相关性 HbQv
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10.professional skepticism 职业谨慎 }qf9ra
11.objectivity 客观性 G` !ff
12. professional competence 专业胜任能力 aFkxR\x
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13.Senior/CPA-in-charge 项目经理 -I, _{3.S
14.audit engagement letter 业务约定书 6Mpbm
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15.recurring audit 连续审计 sU7>q}!
16.the client 委托人 g 4n&k
17.change CPA 更换注册会计师 c k~gB
18.the existing CPA 现任注册会计师 #3uBq(-Z
19.the successor CPA 后任注册会计师 Z=;+)
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20.the preceding CPA前任注册会计师 iU)-YFO
21.issue the audit report 出具审计报告 R'E8>ee;^
22.expert 专家 ,H{
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23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 $Cu/!GA4.>
25.assess material misstatement risks评估重大错报风险 %}z/_QZ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !*46@sb:
27.a general knowledge of ————- 初步了解―――的情况 Q:iW
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28.a more knowledge of—————— 进一步了解的情况 Bx(+uNQ
29.the prior year‘s working papers 以前年度工作底稿 o?G^=0T
30.minutes of meeting 会议纪要 |pIA9/~Z
31.business risks 经营风险
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32.appropriateness 适当性 j/zD`ydj
33.accounting estimate 会计估计 =hV-E
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34.management representations 管理层声明 9"yBO`
35.going concern assumption 持续经营假设 Q37VhScs
36.audit plan 审计计划 J
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37.significant audit areas 重点审计领域 T;- Zl[H
38.error 错误 DSwF
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39.fraud舞弊 `I$qMw,@
40.modified or additional procedures 修改或追加审计程序 &77]h%B>
41.misappropriation of assets 侵占资产 '-jKv=D+
42.transactions without substance 虚假交易 7R\!'`]\M
43.unusual pressures 异常压力 &`7~vA&c
44.the suspected noncompliance 涉嫌存在违法行为 _/[n/"gn
45.materialiy 重要性 ]{9oB-;,
46.exceed the materiality level 超过重要性水平 mB(*)PwZ
47.approach the materiality level 接近重要性水平 ixJUq o
48.an acceptably low level 可接受水平 V:42\b7x
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 ~L(_q
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50.misstatements or omissions 错报或漏报 YY
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51.aggregate 总计 Q^Ln`zMe
52.subsequent events 期后事项 nf< <]iHf
53.adjust the financial statements 调整财务报表 hp(n;(OR
54.perform additional audit procedures 实施追加的审计程序 FV/xp}nz
55.audit risk 审计风险 d9/E^)TT
56.detection risk 检查风险 BfOG e!Si
57.inappropriate audit opinion 不适当的审计意见 (.,E6H|zI
58.material misstatement 重大的错报 h3;Ij '
59.tolerable misstatement 可容忍错报 <$.KCLP
60.the acceptable level of detection risk 可接受的检查风险 Q:+Y-&||"
61.assessed level of material misstatement risk 重大错报风险的评估水平 +DKrX
62.simall business 小规模企业 ,8uu,,c
63.accounting system 会计系统 PiB)pUYj
64.test of control 控制测试 *f8,R"]-g
65.walk-through test 穿行测试 .Jdw:
66.communication 沟通 gb:Cc,F,%
67.flow chart 流程图 tYfhKJzGC
68.reperformance of internal control 重新执行 /2u;w!oi.
69.audit evidence 审计证据 Cu({%Gy+
70.substantive procedures 实质性程序 ;hs:wLVa"
71.assertions 认定 y_"GMw
72.esistence 存在 $2BRi@
73.occurrence 发生 Y,D\_il_
74.completeness 完整性 #},]`"n\
75.rights and obligations 权利和义务 pb%#`2"
76.valuation and allocation 计价和分摊 `n-e.{O((
77.cutoff 截止 }jU{RR%6B
78.accuracy 准确性 )I+1 b
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79.classification 分类 >/n5=RWh
80.inspection 检查 KHr8\qLH
81.supervision of counting 监盘 ]_BG"IR!..
82.observation 观察 v85&s
83.confirmation 函证 ^
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84.computation 计算 62EJ# q[
85.analytical procedures 分析程序 u\qyh9s
86.vouch 核对 CjQ_oNI
87.trace 追查
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88.audit sampling 审计抽样 pq5)Ug
89.error 误差 Op3 IL/
90.expected error 预期误差 z,rWj][P
91.population 总体
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92.sampling risk 抽样风险 {>FA ~}cX.
93.non- sampling risk 非抽样风险 0'97af
94.sampling unit 抽样单位 &s/aJgJhp
95.statistical sampling 统计抽样 KvilGh10
96.tolerable error 可容忍误差 EZP2Bb5g
97.the risk of under reliance 信赖不足风险 QHs=Zh;"
98.the risk of over reliance 信赖过度风险 Rl5}W\&
99.the risk of incorrect rejection 误拒风险 hQGZrZK#
100. the risk of incorrect acceptance 误受风险 n]Dq
101.working trial balance 试算平衡表 1rPeh{SZ
102.index and cross-referencing 索引和交叉索引 ip5s'S~
103.cash receipt 现金收入 !.t'3~dUf$
104.cash disbursement 现金支出 .h+<m7
105.bank statement 银行对账单 <2cq 0*$
106.bank reconciliation 银行存款余额调节表 p'w[5'
107.balance sheet date 资产负债表日 r~s03g0
108.net realizable value 可变现净值 D'nV
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109.storeroom 仓库 b}"/K$`Fd
110.sale invoice 销售发票 M
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111.price list 价目表 R:.7c(s
112.positive confirmation request 积极式询证函 30H:x@='9
113.negative confirmation request 消极式询证函 D"x~bs?V\
114.purchase requisition 请购单 2:DpnLU5
115.receiving report 验收报告 DBmcvC
116.gross margin 毛利 aRG[F*BY
117.manufacturing overhead 制造费用 !d(!1fC
118.material requisition 领料单 {iQ<`,)Y
119.inventory-taking 存货盘点 &tRnI$D
120.bond certificate 债券 bfpW^y
121.stock certificate 股票 0)2lBfHQ&
122.audit report 审计报告 }p- %~Y
123.entity 被审计单位 9q8
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124.addressee of the audit report 审计报告的收件人 ]hf4= gm
125.unqualified opinion 无保留意见 a|s= d
126.qualified opinion 保留意见 _^'k_a
127.disclaimer of opinion 无法表示意见 ptDA))7M/
128.adverse opinion 否定意见 h,p&/oU4U
129 Auditors‘Report审计报告 JnsXEkM)
130 internal audit内部审计
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131 public sector audit政府审计 to?"{
账项基础审计accounting number-based audit F 1zc4l6
风险导向审计方法risk-oriented audit approach c//W#V2Q