1.audit 审计 -Eig#]Se3
2.attestation HY1K
(T
鉴证 l6 }+,v@#
3.credibility :uB?h1|
可信赖程度 x?lRObHK
4.audit of financial statements 财务报表审计 >~]|o
5.agreed-upon procedures 执行商定程序 9<toDg
_
6.high levels of assurance 高水平保证 5c(g7N
7.compilation 编制 CTKw2`5u
8.reliability 可靠性 5uahfJk
9.relevance 相关性 r@]`#PL
10.professional skepticism 职业谨慎 d>W#c8X>
11.objectivity 客观性 5Phsh
12. professional competence 专业胜任能力 .VNz(s
13.Senior/CPA-in-charge 项目经理 MRK=\qjD
14.audit engagement letter 业务约定书 _b>{:H&\
15.recurring audit 连续审计 mMOgx
16.the client 委托人 doe3V-if
17.change CPA 更换注册会计师 RticGQy&5
18.the existing CPA 现任注册会计师 @ext6cFe3<
19.the successor CPA 后任注册会计师 G`jvy@
20.the preceding CPA前任注册会计师 O(2c_! d
21.issue the audit report 出具审计报告 t 4zUj%F
22.expert 专家 bZ:+q1
D
23.the board of directors 董事会 nxBP@Td
24.knowledge of the entity‘ s business 了解被审计单位情况 "crp/Bj?
25.assess material misstatement risks评估重大错报风险 'J-a2oiM(
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 !OQ5AF$
27.a general knowledge of ————- 初步了解―――的情况 `-P1Y
28.a more knowledge of—————— 进一步了解的情况 d4ld-y
29.the prior year‘s working papers 以前年度工作底稿 %72(gR2Wa2
30.minutes of meeting 会议纪要 gq 3|vzNZ
31.business risks 经营风险 ,7:-V<'Yv
32.appropriateness 适当性
!sEhjJV^7
33.accounting estimate 会计估计 4e .19H9
34.management representations 管理层声明 9W]OtS G
35.going concern assumption 持续经营假设 jP_s(PQ
36.audit plan 审计计划 r-L& ee
37.significant audit areas 重点审计领域 ^BRqsVw9
38.error 错误 &4} =@'G@
39.fraud舞弊 9ZU^([@D
40.modified or additional procedures 修改或追加审计程序 >`a^E1)
41.misappropriation of assets 侵占资产 *` wz
42.transactions without substance 虚假交易 S ~h*U2
43.unusual pressures 异常压力 =[!(s/+>L
44.the suspected noncompliance 涉嫌存在违法行为 pjTJZhT2 I
45.materialiy 重要性 w xte
46.exceed the materiality level 超过重要性水平
~/)]`w
47.approach the materiality level 接近重要性水平 #.*w)
48.an acceptably low level 可接受水平 _h \L6.
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 Xx[,n-rA
50.misstatements or omissions 错报或漏报 E@xrn+L>-
51.aggregate 总计 iymN|KdpaZ
52.subsequent events 期后事项 Gos#=H
53.adjust the financial statements 调整财务报表
kSc~gJrne
54.perform additional audit procedures 实施追加的审计程序 yp^k;G?_d
55.audit risk 审计风险 na8`V
`77
56.detection risk 检查风险 D_JGbNigA
57.inappropriate audit opinion 不适当的审计意见 kRwUR34yc
58.material misstatement 重大的错报 .zt&H
I.F
59.tolerable misstatement 可容忍错报 tu$rVwgM
60.the acceptable level of detection risk 可接受的检查风险 P7,g^:$
61.assessed level of material misstatement risk 重大错报风险的评估水平 "M-';;
62.simall business 小规模企业 Jq(;BJ90R
63.accounting system 会计系统 OaY89ko
64.test of control 控制测试 X
<C fy
65.walk-through test 穿行测试 na~ FT[3C
66.communication 沟通 Ri_2@U-
67.flow chart 流程图 lN:;~;z_
68.reperformance of internal control 重新执行 w|S b`eR
69.audit evidence 审计证据 +a|Q)Ob
70.substantive procedures 实质性程序 Zr2T^p5u
71.assertions 认定 !vJ$$o6#
72.esistence 存在 I;E?;i
73.occurrence 发生 X"q[rsB
74.completeness 完整性 nh@JGy*L
75.rights and obligations 权利和义务 %Gyn.9\
76.valuation and allocation 计价和分摊 !1i-"rR
77.cutoff 截止 ,lvG5B\0
78.accuracy 准确性 b-#{O=B
79.classification 分类 B|"i`{>
80.inspection 检查 b/R7Mk1
81.supervision of counting 监盘 n-jPb064
82.observation 观察 4TPdq&';C:
83.confirmation 函证 *<67h*|)
84.computation 计算 lkJxb~S
85.analytical procedures 分析程序 nr
-< mQ
86.vouch 核对 6.KEe^[-
87.trace 追查 =$gBWS
88.audit sampling 审计抽样 j[A(@w"
89.error 误差 7rRI-w
Z
90.expected error 预期误差 B'(zhjV
91.population 总体 L8h!%56s
92.sampling risk 抽样风险 0KgP'oWvY
93.non- sampling risk 非抽样风险 ]N'%l]_$
94.sampling unit 抽样单位 =:w,wI.
95.statistical sampling 统计抽样 fi*b]a\'
96.tolerable error 可容忍误差 ,C><n
kx
97.the risk of under reliance 信赖不足风险 4XER7c
98.the risk of over reliance 信赖过度风险 EZI#CLT[
99.the risk of incorrect rejection 误拒风险 P)f8lU^z
100. the risk of incorrect acceptance 误受风险 K`9~#Zx$
101.working trial balance 试算平衡表 E%D .a=UX,
102.index and cross-referencing 索引和交叉索引 C^4,L
\E
103.cash receipt 现金收入 .$}z</#!
104.cash disbursement 现金支出 8/tB?j
105.bank statement 银行对账单 YQHpW>z
106.bank reconciliation 银行存款余额调节表 tl!dRV92
107.balance sheet date 资产负债表日 |J:r]);@K
108.net realizable value 可变现净值 ~!5Qb{^
109.storeroom 仓库 Ym\<@[3+!
110.sale invoice 销售发票 g3[-[G^5
111.price list 价目表 9^n0<(99b
112.positive confirmation request 积极式询证函 :* ]#n
113.negative confirmation request 消极式询证函 (T pnJq
114.purchase requisition 请购单 fu~
iF
115.receiving report 验收报告 XPMUhozV
116.gross margin 毛利 zw+wq+2"
117.manufacturing overhead 制造费用 obF|;fwPnR
118.material requisition 领料单 F5cNF5
119.inventory-taking 存货盘点 !<~.>5UQ
120.bond certificate 债券 H3R{+7
121.stock certificate 股票 `Rt w'Uz
122.audit report 审计报告 9%NsW3|
123.entity 被审计单位 0vSPeZ
124.addressee of the audit report 审计报告的收件人 ^ /G ;
125.unqualified opinion 无保留意见 L(Twclrb
126.qualified opinion 保留意见 sBI/`dGZV
127.disclaimer of opinion 无法表示意见 \7qj hA@
128.adverse opinion 否定意见 `!I/6d?A
129 Auditors‘Report审计报告 }2RbX,0l9
130 internal audit内部审计 Myg;2 .
131 public sector audit政府审计 Q) aZ0 Pt
账项基础审计accounting number-based audit A. tGr(r
风险导向审计方法risk-oriented audit approach
mCg^Y)Q