1.audit 审计 kH9fK80
2.attestation y wf@G;
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鉴证 :TTZ@ q
3.credibility '{I YANVT
可信赖程度 08pG)_L
4.audit of financial statements 财务报表审计 O>~ozW&
5.agreed-upon procedures 执行商定程序 rT}k[
6.high levels of assurance 高水平保证 S @WzvM
7.compilation 编制 Ga9^+.j
8.reliability 可靠性 -$0w-M8'
9.relevance 相关性 YH
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10.professional skepticism 职业谨慎 :Dn{
11.objectivity 客观性 d7)EzW|I;
12. professional competence 专业胜任能力 N:]Ud(VRM
13.Senior/CPA-in-charge 项目经理 hOTqbd}
14.audit engagement letter 业务约定书 ]u(EEsG/
15.recurring audit 连续审计 y G{;kJ P
16.the client 委托人 ^|+;~3<J
17.change CPA 更换注册会计师 =w#sCy
18.the existing CPA 现任注册会计师 c7[+gc5}
19.the successor CPA 后任注册会计师 ^@a|s
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20.the preceding CPA前任注册会计师 g5,Bj
21.issue the audit report 出具审计报告
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22.expert 专家 q,->E<8
23.the board of directors 董事会 Q&d"uLsx
24.knowledge of the entity‘ s business 了解被审计单位情况 '
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25.assess material misstatement risks评估重大错报风险 '*XX|\.
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !U?Z<zh
27.a general knowledge of ————- 初步了解―――的情况 }0(.HMiGj
28.a more knowledge of—————— 进一步了解的情况 .V.x0
29.the prior year‘s working papers 以前年度工作底稿 tPb$ua|
30.minutes of meeting 会议纪要 nsM :\t+
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31.business risks 经营风险 N7WQ{/PSG
32.appropriateness 适当性 q=+AN</
33.accounting estimate 会计估计 x+V@f~2F
34.management representations 管理层声明 A['0~tOP
35.going concern assumption 持续经营假设 NZh\{!
36.audit plan 审计计划 FLE
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37.significant audit areas 重点审计领域 {G^f/%
38.error 错误 q8_8rp-@
39.fraud舞弊 r: :LQ$
40.modified or additional procedures 修改或追加审计程序 kTQvMa-X9D
41.misappropriation of assets 侵占资产 t R(Nko
42.transactions without substance 虚假交易 +LEU|#
43.unusual pressures 异常压力 Tz"Xm/Gy
44.the suspected noncompliance 涉嫌存在违法行为 /O$7A7Tl
45.materialiy 重要性 Z91GM1lrf8
46.exceed the materiality level 超过重要性水平 | @Mx?(
47.approach the materiality level 接近重要性水平 UW?(-_8
48.an acceptably low level 可接受水平 zQNkjQ{mx
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 1[&V6=n
50.misstatements or omissions 错报或漏报 m+7/ebj{A
51.aggregate 总计 (aQNe{D#
52.subsequent events 期后事项 Qv
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53.adjust the financial statements 调整财务报表 d2!A32m
54.perform additional audit procedures 实施追加的审计程序 l2lyi
55.audit risk 审计风险 `uN}mC!r]
56.detection risk 检查风险 8:=
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57.inappropriate audit opinion 不适当的审计意见 <8[y2|UBt
58.material misstatement 重大的错报 ~t ` uq
59.tolerable misstatement 可容忍错报 q]qKU`m!Q`
60.the acceptable level of detection risk 可接受的检查风险 rbEUq.Yk]~
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ld?-Ik~fF>
62.simall business 小规模企业 K~I%"r|l
63.accounting system 会计系统 2[;4D/`*
64.test of control 控制测试 0:SR29(p1
65.walk-through test 穿行测试 Oz:J8l%
66.communication 沟通 MS~|F^g
67.flow chart 流程图 p!wx10b
68.reperformance of internal control 重新执行 2VgDM6h
69.audit evidence 审计证据 M~uX!bDH
70.substantive procedures 实质性程序 0OrT{jo
71.assertions 认定 AzmISm
72.esistence 存在 F^mMyK
73.occurrence 发生 bx5f\)
74.completeness 完整性 ZI0C%c.~
75.rights and obligations 权利和义务 !B#Lea
76.valuation and allocation 计价和分摊 l^$8;$Rq
77.cutoff 截止 "iC*Eoz#.
78.accuracy 准确性 {#]vvO2~$
79.classification 分类 ^q$m>|KI
80.inspection 检查 a0]n>C`~
81.supervision of counting 监盘 ;<9 dND
82.observation 观察 >Wbt_%dKy
83.confirmation 函证 .-[d6Pnw
84.computation 计算 e7cqm*Qi
85.analytical procedures 分析程序 "kHQ}#6r
86.vouch 核对 "{&?t}rj+
87.trace 追查 LG/6_t}
88.audit sampling 审计抽样 T/$6ov+K
89.error 误差 dg?[gD8!4&
90.expected error 预期误差 Xaca=tsO
91.population 总体 jQgy=;?Lwm
92.sampling risk 抽样风险 9\aR{e,1
93.non- sampling risk 非抽样风险 4%]wd}'#Un
94.sampling unit 抽样单位 aUBGp: (
95.statistical sampling 统计抽样 *u|bmt
96.tolerable error 可容忍误差 fF\s5f#:
97.the risk of under reliance 信赖不足风险 %e71BZo~^s
98.the risk of over reliance 信赖过度风险 O'OVj
99.the risk of incorrect rejection 误拒风险 >\x
100. the risk of incorrect acceptance 误受风险 V\ 7O)g
101.working trial balance 试算平衡表 xXJl Qbs
102.index and cross-referencing 索引和交叉索引 Pz/bne;=
103.cash receipt 现金收入 t.7KS:
104.cash disbursement 现金支出 J=*X%^jX9Z
105.bank statement 银行对账单 J'%
106.bank reconciliation 银行存款余额调节表 e{~3&
107.balance sheet date 资产负债表日 &f:"p*=a\
108.net realizable value 可变现净值 SG)hrd
109.storeroom 仓库 m-M.F9R
110.sale invoice 销售发票 h5x_Vjj
111.price list 价目表 JS&=V67[
112.positive confirmation request 积极式询证函 '}Tf9L%
113.negative confirmation request 消极式询证函 Q|O! cEW/
114.purchase requisition 请购单 QNk\y@yKw
115.receiving report 验收报告 -j6&W
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116.gross margin 毛利 sI7<rI.t){
117.manufacturing overhead 制造费用 JIGoF
118.material requisition 领料单 !@r1B`]j+"
119.inventory-taking 存货盘点 z&3in
120.bond certificate 债券 ep<O?7@j-G
121.stock certificate 股票 ^hpdre"
122.audit report 审计报告 [|XMR=\>
123.entity 被审计单位 mX2(SFpJar
124.addressee of the audit report 审计报告的收件人 +~E;x1&'
125.unqualified opinion 无保留意见 sI@y)z
126.qualified opinion 保留意见 rr@S|k:|
127.disclaimer of opinion 无法表示意见 Oc51|[
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128.adverse opinion 否定意见 [+q':T1W-
129 Auditors‘Report审计报告 @-7h}2P Q
130 internal audit内部审计 +E{'A7im8=
131 public sector audit政府审计 @F+zME
账项基础审计accounting number-based audit vw;GbQH(
风险导向审计方法risk-oriented audit approach 7B|ddi7Q>