1.audit 审计
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2.attestation y1#*c$ O
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3.credibility ?yKG\tPhM
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4.audit of financial statements 财务报表审计 W<T
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5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 u]sxX")
7.compilation 编制 cQrXrij;!
8.reliability 可靠性 &?Z<"+B8S
9.relevance 相关性 Yd]
10.professional skepticism 职业谨慎 Dn:1Mtj-
11.objectivity 客观性 TF~cDn
12. professional competence 专业胜任能力 ~WKWx.ul
13.Senior/CPA-in-charge 项目经理 JQ9+kZ
14.audit engagement letter 业务约定书 8u7QF4
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15.recurring audit 连续审计 jKb4d9aX
16.the client 委托人 2)9XTY6$
17.change CPA 更换注册会计师 _V(FHjY
18.the existing CPA 现任注册会计师 o ]@'R<F(u
19.the successor CPA 后任注册会计师 : $N43_Wb
20.the preceding CPA前任注册会计师 +zZ]Txb(
21.issue the audit report 出具审计报告 ;^cMP1SH
22.expert 专家 *0x!C8*`Xe
23.the board of directors 董事会 ~T!D:2G
24.knowledge of the entity‘ s business 了解被审计单位情况 IAMtMO^L
25.assess material misstatement risks评估重大错报风险 `.3{
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4"#F=f0
27.a general knowledge of ————- 初步了解―――的情况 A9y@v{txN
28.a more knowledge of—————— 进一步了解的情况 8\rAx P}=
29.the prior year‘s working papers 以前年度工作底稿 ]T._TZ"
30.minutes of meeting 会议纪要 V\=%u<f
31.business risks 经营风险 T[kS;-x
32.appropriateness 适当性 ~(]'ah,
33.accounting estimate 会计估计 Mo]a
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34.management representations 管理层声明 @./@"mR<
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 `a5,5}7v%`
37.significant audit areas 重点审计领域 6W9lKD_i
38.error 错误 jJAr #|
39.fraud舞弊 y=zs6HaS
40.modified or additional procedures 修改或追加审计程序 )}@Z*.HZL
41.misappropriation of assets 侵占资产 )i[K1$x2
42.transactions without substance 虚假交易 3:bP>l!
43.unusual pressures 异常压力 z`sW5K(A
44.the suspected noncompliance 涉嫌存在违法行为 R'qBG(?i
45.materialiy 重要性 }ISR +./+
46.exceed the materiality level 超过重要性水平 @ 1FWBH~
47.approach the materiality level 接近重要性水平 2XyC;RWJ%
48.an acceptably low level 可接受水平 *i V#_
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 9Us'Q{CD
50.misstatements or omissions 错报或漏报 rges`&0
51.aggregate 总计 .J?RaH{i
52.subsequent events 期后事项 7pM&))R
53.adjust the financial statements 调整财务报表 Iv/h1j> H
54.perform additional audit procedures 实施追加的审计程序 ekd;sEO
55.audit risk 审计风险 d?><+!a
56.detection risk 检查风险 mh35S!I3I^
57.inappropriate audit opinion 不适当的审计意见 )h1 `?q:5
58.material misstatement 重大的错报 *~^%s+b
59.tolerable misstatement 可容忍错报 Q}uh`?t
60.the acceptable level of detection risk 可接受的检查风险 XsX];I{E,
61.assessed level of material misstatement risk 重大错报风险的评估水平 q#`;G,rs
62.simall business 小规模企业 dTqL[?wH?
63.accounting system 会计系统 rB_ESNx
64.test of control 控制测试 n/^QPR$>.
65.walk-through test 穿行测试 +/rh8?
66.communication 沟通
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67.flow chart 流程图 %>t4ib_8
68.reperformance of internal control 重新执行 )2J#pz?.
69.audit evidence 审计证据 $x2G/5?
70.substantive procedures 实质性程序 GK&R.R]
71.assertions 认定 lM.k*`$
72.esistence 存在 u?KG%
73.occurrence 发生 AjINO}b
74.completeness 完整性 d.k'\1o
75.rights and obligations 权利和义务 m
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76.valuation and allocation 计价和分摊 }D
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77.cutoff 截止 |T{ZDJ+
78.accuracy 准确性 w[J.?v&^
79.classification 分类 vqo ~?9z[e
80.inspection 检查 ,.V=y%
81.supervision of counting 监盘 y2Vc[o(NP
82.observation 观察 (qDJgf4fgn
83.confirmation 函证 9mEhZ"
84.computation 计算 S9 @*g3
85.analytical procedures 分析程序 #!4`t]E<
86.vouch 核对 x5,|kJ9S
87.trace 追查 ;V^ I>-fnm
88.audit sampling 审计抽样 =<U'Jtu6'
89.error 误差 8},f
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90.expected error 预期误差 X:W}S/
91.population 总体 MJ.Kor
92.sampling risk 抽样风险 .&/A!3pW
93.non- sampling risk 非抽样风险 9\i^.2&
94.sampling unit 抽样单位 -;$jo-
95.statistical sampling 统计抽样 ar@ysBy
96.tolerable error 可容忍误差 )T@+"Pw8t
97.the risk of under reliance 信赖不足风险 Q#Xa]A-
98.the risk of over reliance 信赖过度风险 uU1q?|4
99.the risk of incorrect rejection 误拒风险 kLbo |p"cT
100. the risk of incorrect acceptance 误受风险 a2H_8iQ!
101.working trial balance 试算平衡表 D 66!C{
102.index and cross-referencing 索引和交叉索引 `;&=m,
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103.cash receipt 现金收入 %Z(lTvqG
104.cash disbursement 现金支出 5S4`.'
105.bank statement 银行对账单 qb5IpI{U
106.bank reconciliation 银行存款余额调节表 7/BA!V(na
107.balance sheet date 资产负债表日 I#|ib
108.net realizable value 可变现净值 E9j(%kQ2
109.storeroom 仓库 Xa[lX8$zL
110.sale invoice 销售发票 q,(hs]\@
111.price list 价目表 42 Sk`
112.positive confirmation request 积极式询证函 e3kdIOu5
113.negative confirmation request 消极式询证函 w4Ku1G#jC
114.purchase requisition 请购单 ; T WYO
115.receiving report 验收报告 62#8c~dL
116.gross margin 毛利 VM"*@T
117.manufacturing overhead 制造费用 T\L
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118.material requisition 领料单 iD2>-yf
119.inventory-taking 存货盘点 vo2 T P:
120.bond certificate 债券 q|e<b
121.stock certificate 股票 r
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122.audit report 审计报告 kZS&q/6A*
123.entity 被审计单位 \K(#
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124.addressee of the audit report 审计报告的收件人 a4N8zDS
125.unqualified opinion 无保留意见 y#5;wb<1
126.qualified opinion 保留意见 <nn!9V\C
127.disclaimer of opinion 无法表示意见 @fSqGsSk
128.adverse opinion 否定意见 sB`zk[R;
129 Auditors‘Report审计报告 }pv<<7}|
130 internal audit内部审计 /f
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131 public sector audit政府审计 ys|};*
账项基础审计accounting number-based audit |C;*GeyS;J
风险导向审计方法risk-oriented audit approach ,T7(!)dR