1.audit 审计 ~73i^3yf
2.attestation '
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鉴证 G1;'nwf}
3.credibility ={E!8"
可信赖程度 p@7i=hyt`p
4.audit of financial statements 财务报表审计 :e<`U~8m
5.agreed-upon procedures 执行商定程序 %3c|
6.high levels of assurance 高水平保证 DkF2R @
7.compilation 编制 K
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8.reliability 可靠性 E?gu(\an@
9.relevance 相关性 @Gn?8Ur%
10.professional skepticism 职业谨慎 %6IlE.*,
11.objectivity 客观性 Q^MXiEO+
12. professional competence 专业胜任能力 [X">v
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13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 vMZ7uO
15.recurring audit 连续审计 Ns!3-
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16.the client 委托人
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17.change CPA 更换注册会计师 0fPHh>u
18.the existing CPA 现任注册会计师 &I}T<v{f
19.the successor CPA 后任注册会计师 "?eH=!
20.the preceding CPA前任注册会计师 JXLWRe
21.issue the audit report 出具审计报告 B=gsd0^]
22.expert 专家 FSU%?PxO
23.the board of directors 董事会 )}Rfa}MD
24.knowledge of the entity‘ s business 了解被审计单位情况 !&a;P,_Fb
25.assess material misstatement risks评估重大错报风险 Rg?{?qK\K
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 #mRFUA
27.a general knowledge of ————- 初步了解―――的情况 LE<u&9I\
28.a more knowledge of—————— 进一步了解的情况 WE.$a t{*h
29.the prior year‘s working papers 以前年度工作底稿 % L >#
30.minutes of meeting 会议纪要 eN]>l
31.business risks 经营风险 @k+%y'Y?
32.appropriateness 适当性 ,u&tB|,W,
33.accounting estimate 会计估计 ||=[kjG~
34.management representations 管理层声明 O@r.>
35.going concern assumption 持续经营假设 *TM;trfz
36.audit plan 审计计划 G !1~i*P$u
37.significant audit areas 重点审计领域 oEQ{m5O9
38.error 错误 CP]S-o}yd
39.fraud舞弊 ;J(rw
40.modified or additional procedures 修改或追加审计程序 A{aw<
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41.misappropriation of assets 侵占资产 <g3du~
42.transactions without substance 虚假交易 #
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43.unusual pressures 异常压力 .|-l+
44.the suspected noncompliance 涉嫌存在违法行为 8R\>FNk;
45.materialiy 重要性 tM^;
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46.exceed the materiality level 超过重要性水平 1tc]rC4h
47.approach the materiality level 接近重要性水平 crJ7pe9
48.an acceptably low level 可接受水平 .0
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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 mvHh"NJ
50.misstatements or omissions 错报或漏报 ePq13!FC/
51.aggregate 总计 "?.'{,Q
52.subsequent events 期后事项 *2,e=tY>
53.adjust the financial statements 调整财务报表 <G~}N
54.perform additional audit procedures 实施追加的审计程序 &o*s !u
55.audit risk 审计风险 11)/] ?/j
56.detection risk 检查风险 j{{~Z M
57.inappropriate audit opinion 不适当的审计意见 OU,PO2xX9
58.material misstatement 重大的错报 yV:EK{E
59.tolerable misstatement 可容忍错报 EjR_-8@FK
60.the acceptable level of detection risk 可接受的检查风险 AV:Xg4UJv
61.assessed level of material misstatement risk 重大错报风险的评估水平 %RQ C9!
62.simall business 小规模企业 K\{b!Cfr^
63.accounting system 会计系统 HzRX$IKB3(
64.test of control 控制测试 pg~zUOY
65.walk-through test 穿行测试 +Lm3vj_N
66.communication 沟通 aho'|%y)
67.flow chart 流程图 t&GA6ML#s
68.reperformance of internal control 重新执行 hrs#ZZ:E
69.audit evidence 审计证据 &1z)fD2
70.substantive procedures 实质性程序
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71.assertions 认定 7FmbV/&c
72.esistence 存在 |SGgy|/a#
73.occurrence 发生 $Wit17j
74.completeness 完整性 FI]P<)*r
75.rights and obligations 权利和义务 op hH9D
76.valuation and allocation 计价和分摊 uY^v"cw/F
77.cutoff 截止 (jU/Wj!q
78.accuracy 准确性 1)TK01R8
79.classification 分类 L5"8G,I
80.inspection 检查 |@ikx{W
81.supervision of counting 监盘 tg.|$n
82.observation 观察 GWF
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83.confirmation 函证 ZCy`2Fir
84.computation 计算 `]*%:NZP@
85.analytical procedures 分析程序 ;i<$7M
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86.vouch 核对 qqnclqkw&
87.trace 追查 ry.;u*F
88.audit sampling 审计抽样 XB0a dp
89.error 误差 ^"3\iA:
90.expected error 预期误差 Z?m
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91.population 总体 Zimh_
92.sampling risk 抽样风险 U'tE^W
93.non- sampling risk 非抽样风险 )O,wRd>5
94.sampling unit 抽样单位 6!P`XTTE
95.statistical sampling 统计抽样 $o]r]#B+
96.tolerable error 可容忍误差 Dc08D4
97.the risk of under reliance 信赖不足风险 86 *;z-G
98.the risk of over reliance 信赖过度风险 nD7|8,'
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 41u*w2j
101.working trial balance 试算平衡表 p6`Pp"J_tr
102.index and cross-referencing 索引和交叉索引 i.3cj1
103.cash receipt 现金收入 /:bKqAz;M
104.cash disbursement 现金支出 25UYOK}!
105.bank statement 银行对账单 /\na;GI$
106.bank reconciliation 银行存款余额调节表 l^.K'Q1~a
107.balance sheet date 资产负债表日 FY$fV"s
108.net realizable value 可变现净值 Rv=DI&K%n
109.storeroom 仓库 >D 97c|?c
110.sale invoice 销售发票 &J_Z~^
111.price list 价目表 U4Z[!s$
112.positive confirmation request 积极式询证函 #Mh{<gk%ax
113.negative confirmation request 消极式询证函 Ab/j(xr=
114.purchase requisition 请购单 COR;e`%,
115.receiving report 验收报告 >aju
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116.gross margin 毛利 >*I N
117.manufacturing overhead 制造费用 nSS>\$
118.material requisition 领料单 c! @F
119.inventory-taking 存货盘点 sONBQ9
120.bond certificate 债券 g& k58{e
121.stock certificate 股票 F*M|<E=
122.audit report 审计报告 S='
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123.entity 被审计单位 rz6uDJ"
124.addressee of the audit report 审计报告的收件人 zrs<#8!Y_!
125.unqualified opinion 无保留意见 $(ewk):
126.qualified opinion 保留意见 syv$XeG=}
127.disclaimer of opinion 无法表示意见 Z%m-HE:k
128.adverse opinion 否定意见 QdQd(4/1
129 Auditors‘Report审计报告 6SVqRD<`
130 internal audit内部审计 EeB ]X24
131 public sector audit政府审计 1"}cdq.
账项基础审计accounting number-based audit 'B_\TU0
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风险导向审计方法risk-oriented audit approach LOr|k8tL%