1.audit 审计 214Ml0
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2.attestation h&|[eZt?F
鉴证 UN7EF/!Zz
3.credibility PvR6
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可信赖程度 7wWFr
4.audit of financial statements 财务报表审计 7@C<oy_bb
5.agreed-upon procedures 执行商定程序 /;{P}-H`ei
6.high levels of assurance 高水平保证 R7]l{2V#^
7.compilation 编制 Q0$8j-1I
8.reliability 可靠性 V
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9.relevance 相关性 ,4hJT
10.professional skepticism 职业谨慎 5VRYO"D:
11.objectivity 客观性 pEw"8U
12. professional competence 专业胜任能力 m9)p-1y@5
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 S,D8F&bg
15.recurring audit 连续审计 oYHj~t
16.the client 委托人 vrl;"Fm+
17.change CPA 更换注册会计师 tWo{7) Eb
18.the existing CPA 现任注册会计师 D,m]CK'
19.the successor CPA 后任注册会计师 d; [C6d
20.the preceding CPA前任注册会计师 ~"dA~[r
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21.issue the audit report 出具审计报告 bf0+
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22.expert 专家 du+y5dw
23.the board of directors 董事会 M\C"5%2Mu
24.knowledge of the entity‘ s business 了解被审计单位情况 "vA}FV%tRq
25.assess material misstatement risks评估重大错报风险 s.EI`*xylY
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 &6
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27.a general knowledge of ————- 初步了解―――的情况 w|3z;-#Q;
28.a more knowledge of—————— 进一步了解的情况 ]5BX:%
29.the prior year‘s working papers 以前年度工作底稿 }{M#EP8q+
30.minutes of meeting 会议纪要 so^lb?g
31.business risks 经营风险 2Fy>.*,?
32.appropriateness 适当性 Kj V:|
33.accounting estimate 会计估计 VzBqjE_
34.management representations 管理层声明 |].pDwgt
35.going concern assumption 持续经营假设 })uGRvz
36.audit plan 审计计划 wU8Mt#D!
37.significant audit areas 重点审计领域 <wZQc
38.error 错误 2*rH?dz8E
39.fraud舞弊 tzZ63@cm
40.modified or additional procedures 修改或追加审计程序 Gb"r|(!
41.misappropriation of assets 侵占资产 YZP(tn
42.transactions without substance 虚假交易 QFfK0X8cC
43.unusual pressures 异常压力 KuWWUjCE
44.the suspected noncompliance 涉嫌存在违法行为 Yv
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45.materialiy 重要性 ^<;V]cY`
46.exceed the materiality level 超过重要性水平 Fd#?\r.
47.approach the materiality level 接近重要性水平 J~=n`pW
48.an acceptably low level 可接受水平 m_hN*v
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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 Gn&-X]Rrl
50.misstatements or omissions 错报或漏报 Tfh 2.
51.aggregate 总计 2#o>Z4 r{
52.subsequent events 期后事项 j0Bu-s
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53.adjust the financial statements 调整财务报表 "~E[)^ANxD
54.perform additional audit procedures 实施追加的审计程序 a-y+@#;2_
55.audit risk 审计风险 yPM3a7-Bm
56.detection risk 检查风险 `{,Dy!rL
57.inappropriate audit opinion 不适当的审计意见 XX
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58.material misstatement 重大的错报 ]e>RK'
59.tolerable misstatement 可容忍错报 V7#Ff i
60.the acceptable level of detection risk 可接受的检查风险 >tTj[cMJl
61.assessed level of material misstatement risk 重大错报风险的评估水平 nYWvTvZ
62.simall business 小规模企业 ;_8#f%Y#R
63.accounting system 会计系统 `IOs-%s
64.test of control 控制测试 lW<PoT
65.walk-through test 穿行测试 G,TM-l_uw
66.communication 沟通 ANvR i+ _
67.flow chart 流程图 |\_^B
68.reperformance of internal control 重新执行 HN_d{ 3
69.audit evidence 审计证据 kR]!Vr*yh
70.substantive procedures 实质性程序 Mmj;'iYOwF
71.assertions 认定 =PUt&`1.a
72.esistence 存在 ay1YOfa*
73.occurrence 发生 /V=24\1Ky
74.completeness 完整性 fKp#\tCc y
75.rights and obligations 权利和义务 (* 1v\Q
76.valuation and allocation 计价和分摊 ~CVe yk< (
77.cutoff 截止 qZ]pq2G
78.accuracy 准确性 )Y]{HQd
79.classification 分类 1?)Xp|O
80.inspection 检查 i.=w]S
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81.supervision of counting 监盘 ,B08i
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82.observation 观察 @lCJ G!u
83.confirmation 函证 ex+\nD>t4
84.computation 计算 ,REJt
85.analytical procedures 分析程序 RlheQTJ
86.vouch 核对 p>vn7;s2#
87.trace 追查 1mfs4
88.audit sampling 审计抽样 o8zy^zN$6
89.error 误差 j>]nK~[ka
90.expected error 预期误差 ]V-W~r=
91.population 总体 ]E_h
92.sampling risk 抽样风险 klQC2drS
93.non- sampling risk 非抽样风险 fR)m%m
94.sampling unit 抽样单位 /R~1Zj2&
95.statistical sampling 统计抽样 (
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96.tolerable error 可容忍误差 #
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97.the risk of under reliance 信赖不足风险 BJgW,huLy
98.the risk of over reliance 信赖过度风险 W ZazJ=27}
99.the risk of incorrect rejection 误拒风险 '7D,m
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100. the risk of incorrect acceptance 误受风险 4Y,R-+f
101.working trial balance 试算平衡表 3 N7[.I>A
102.index and cross-referencing 索引和交叉索引 AgOp.~*Z~V
103.cash receipt 现金收入 w$H^q
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104.cash disbursement 现金支出 jx.[#6e
105.bank statement 银行对账单 xfy1pS.[:
106.bank reconciliation 银行存款余额调节表 .~Fp)O:!
107.balance sheet date 资产负债表日 F.-R r
108.net realizable value 可变现净值 Rp*R:3
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109.storeroom 仓库 NM]s8cK_
110.sale invoice 销售发票 N>Eqj>G
111.price list 价目表 w^L ta
112.positive confirmation request 积极式询证函 %uJ<M-@r=u
113.negative confirmation request 消极式询证函 !FA# K8
114.purchase requisition 请购单 '\Jj8oJQj
115.receiving report 验收报告 .,7JAkB%t
116.gross margin 毛利 `Ja?fI'H-
117.manufacturing overhead 制造费用 6el;Erp
118.material requisition 领料单 lY~4
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119.inventory-taking 存货盘点 U7!.,kR-
120.bond certificate 债券 AS E91T~
121.stock certificate 股票 2-=\~<)
122.audit report 审计报告 hX`hs-*qM
123.entity 被审计单位 d)@<W1;
124.addressee of the audit report 审计报告的收件人 #
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125.unqualified opinion 无保留意见 S-7'it!1
126.qualified opinion 保留意见 `W dD8E
127.disclaimer of opinion 无法表示意见 Q:|l`*.R
128.adverse opinion 否定意见 tp6M=MC%
129 Auditors‘Report审计报告 : p{+G
130 internal audit内部审计 AK=
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131 public sector audit政府审计 !(n4|Wd
账项基础审计accounting number-based audit 2pzF5h
风险导向审计方法risk-oriented audit approach `(1K