1.audit 审计 n*i&o;5
2.attestation j'Q0
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鉴证 )T? BO
3.credibility (D6ks5Uui
可信赖程度 Q&lb]U+\u
4.audit of financial statements 财务报表审计 >5
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5.agreed-upon procedures 执行商定程序 6`%|-o
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6.high levels of assurance 高水平保证 h~qv_)F_
7.compilation 编制 ,izp^,`
8.reliability 可靠性 ,
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9.relevance 相关性 t=My=pG
10.professional skepticism 职业谨慎 s&+`>
11.objectivity 客观性 /x]^Cqe
12. professional competence 专业胜任能力 |eg8F$WU
13.Senior/CPA-in-charge 项目经理 XH0o8\.
14.audit engagement letter 业务约定书 TaaCl#g$?
15.recurring audit 连续审计 f="Zpl W
16.the client 委托人 I+ 3qu=
17.change CPA 更换注册会计师 Hyenn
18.the existing CPA 现任注册会计师 d>T8V(Bb
19.the successor CPA 后任注册会计师 !)CY\c4}d>
20.the preceding CPA前任注册会计师 lxbC 7?O
21.issue the audit report 出具审计报告 M= |is*t
22.expert 专家 /?0|hi<_$
23.the board of directors 董事会 B.smQt
24.knowledge of the entity‘ s business 了解被审计单位情况 I,05'edCQ
25.assess material misstatement risks评估重大错报风险 8r:T&)v
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 <AiE~l| D
27.a general knowledge of ————- 初步了解―――的情况 xls
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28.a more knowledge of—————— 进一步了解的情况 9i
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29.the prior year‘s working papers 以前年度工作底稿 9~2iA,xs
30.minutes of meeting 会议纪要 2^75|Q
31.business risks 经营风险 ~p:hqi1+<+
32.appropriateness 适当性 Jt0/*^'
33.accounting estimate 会计估计 {X<_Y<
34.management representations 管理层声明 XbeT x
35.going concern assumption 持续经营假设 Fp"
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36.audit plan 审计计划 !,{N>{I
37.significant audit areas 重点审计领域 R?,v:S&i7;
38.error 错误
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39.fraud舞弊 '/rU<.1
40.modified or additional procedures 修改或追加审计程序 7q 5 \]J[
41.misappropriation of assets 侵占资产 uZ@qlq
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42.transactions without substance 虚假交易 <g\:By^
43.unusual pressures 异常压力 s jaaZx1
44.the suspected noncompliance 涉嫌存在违法行为 ?B)e8i<[f
45.materialiy 重要性 ~(NFjCUY?
46.exceed the materiality level 超过重要性水平 <Wj/A/
47.approach the materiality level 接近重要性水平 S$P=;#r
48.an acceptably low level 可接受水平 O<mA+yk
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 /UY'E<wBx
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 UF\k0oLz
52.subsequent events 期后事项 Lpnw(r9Y
53.adjust the financial statements 调整财务报表 %s5(''a.
54.perform additional audit procedures 实施追加的审计程序 `K[r5;QFKf
55.audit risk 审计风险 "(~fl<;
56.detection risk 检查风险 3j[<nBsn.
57.inappropriate audit opinion 不适当的审计意见 $GQEdVSNo
58.material misstatement 重大的错报 !Htl e %
59.tolerable misstatement 可容忍错报 vXSA_"0t
60.the acceptable level of detection risk 可接受的检查风险 V`i (vC(
61.assessed level of material misstatement risk 重大错报风险的评估水平 5p-vSWr!
62.simall business 小规模企业 J-G)mvkv
63.accounting system 会计系统 G=CP17&h6
64.test of control 控制测试 Se\iMs
65.walk-through test 穿行测试 X'%BS
66.communication 沟通 P]2 /}\f
67.flow chart 流程图 Cv&>:k0V
68.reperformance of internal control 重新执行 hOs~/bM
69.audit evidence 审计证据 . S;o#Zw*R
70.substantive procedures 实质性程序 &$#NV@
71.assertions 认定 V' i@N
72.esistence 存在 VG$%Vs
73.occurrence 发生
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74.completeness 完整性 =%u=ma;
75.rights and obligations 权利和义务 V1,~GpNx
76.valuation and allocation 计价和分摊 '~z`kah
77.cutoff 截止 5-'Z.[ImB?
78.accuracy 准确性 *$JS}Pax
79.classification 分类 V,\}|_GY
80.inspection 检查 \[8uE,=|
81.supervision of counting 监盘 (tT%rj!
82.observation 观察 &t'P>6)
83.confirmation 函证 G[fg!vig#7
84.computation 计算 41rS0QAM
85.analytical procedures 分析程序 bHTTxZ-%
86.vouch 核对 <K/iX%b?
87.trace 追查 B <H
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88.audit sampling 审计抽样
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89.error 误差 UD5hk
90.expected error 预期误差 gy#G; 9p
91.population 总体 1pN8,[hyR7
92.sampling risk 抽样风险 ZLf(m35
93.non- sampling risk 非抽样风险 X&@>M}
94.sampling unit 抽样单位 Tv%
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95.statistical sampling 统计抽样 Np.<&`p!
96.tolerable error 可容忍误差 Z^K WYe'w
97.the risk of under reliance 信赖不足风险 fq):'E)
98.the risk of over reliance 信赖过度风险 4s <ZKU
99.the risk of incorrect rejection 误拒风险 y>r^ MQ
100. the risk of incorrect acceptance 误受风险 9IacZ
101.working trial balance 试算平衡表 /de~+I5AB~
102.index and cross-referencing 索引和交叉索引 <4;L&3
103.cash receipt 现金收入 x51xY$M
104.cash disbursement 现金支出 wc}4:~
105.bank statement 银行对账单 =trLL+vGw'
106.bank reconciliation 银行存款余额调节表 #,!/Cnqis
107.balance sheet date 资产负债表日 )G#O# Yy
108.net realizable value 可变现净值 6Q*zZ]kg
109.storeroom 仓库 _Pl5?5eZj
110.sale invoice 销售发票 >k~3W> D
111.price list 价目表 %kQ[zd^
112.positive confirmation request 积极式询证函 'm/`= QX
113.negative confirmation request 消极式询证函 #g1,U7vv8
114.purchase requisition 请购单 qx?0]!x
115.receiving report 验收报告 WtMDHfwqu\
116.gross margin 毛利 F/df!I~
117.manufacturing overhead 制造费用 i[vOpg]J
118.material requisition 领料单 X}&Y(kOT
119.inventory-taking 存货盘点 DM(c :+K-
120.bond certificate 债券 }. V!|R,
121.stock certificate 股票 sB'~=1m^
122.audit report 审计报告 'W~6-c9y
123.entity 被审计单位 U{9yfy
124.addressee of the audit report 审计报告的收件人 pJ@->V_
125.unqualified opinion 无保留意见 eTY(~J#'
126.qualified opinion 保留意见 l?x'R("{
127.disclaimer of opinion 无法表示意见 |W|RX3D
128.adverse opinion 否定意见 [*Vo`WgbD
129 Auditors‘Report审计报告 xK_0@6
130 internal audit内部审计 difAQ<`
131 public sector audit政府审计 g'.(te |
账项基础审计accounting number-based audit ey
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风险导向审计方法risk-oriented audit approach nYnv.5