1.audit 审计 )7Ho n
2.attestation Knw'h;,[
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3.credibility 0`g}(}'L
可信赖程度 34++Rr [
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4.audit of financial statements 财务报表审计 xVh\GU855
5.agreed-upon procedures 执行商定程序 =
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6.high levels of assurance 高水平保证 @4 Os?_gJ\
7.compilation 编制 "tg\yem
8.reliability 可靠性 ~u~[E
9.relevance 相关性 M2zos(8g
10.professional skepticism 职业谨慎
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11.objectivity 客观性 Z;"4$@|qE
12. professional competence 专业胜任能力 N%n1>!X)!
13.Senior/CPA-in-charge 项目经理 LS2ek*FJO
14.audit engagement letter 业务约定书 e GqvnNv
15.recurring audit 连续审计 #(26t _a
16.the client 委托人 V{AH\IV-
17.change CPA 更换注册会计师 K[ Egwk7
18.the existing CPA 现任注册会计师 ziB]S@U
19.the successor CPA 后任注册会计师 Im' :sJ31
20.the preceding CPA前任注册会计师 .JD4gF2N
21.issue the audit report 出具审计报告 u75)>^:I
22.expert 专家 <g /(wSl
23.the board of directors 董事会 5 vu_D^Q
24.knowledge of the entity‘ s business 了解被审计单位情况 \KnD"0KW
25.assess material misstatement risks评估重大错报风险 Dbk
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #<WyId(
27.a general knowledge of ————- 初步了解―――的情况 Jegx[*O>b
28.a more knowledge of—————— 进一步了解的情况 U~){$kpI#
29.the prior year‘s working papers 以前年度工作底稿 #0YzPMV
30.minutes of meeting 会议纪要 0]2B-o"kI
31.business risks 经营风险 ==e#CSJq
32.appropriateness 适当性 Hq"<vp
33.accounting estimate 会计估计 uz#eO|z@o
34.management representations 管理层声明 TW-zh~|F
35.going concern assumption 持续经营假设 iEJQ#5))0
36.audit plan 审计计划 &=6cz$]z
37.significant audit areas 重点审计领域 !rsqr32]
38.error 错误 . ;ea]_Z
39.fraud舞弊 ffoo^1}1
40.modified or additional procedures 修改或追加审计程序 W:+2We @
41.misappropriation of assets 侵占资产 S\{^LVXTMd
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 VATXsD
44.the suspected noncompliance 涉嫌存在违法行为 W_f"Gk
45.materialiy 重要性 N`|Ab(.
46.exceed the materiality level 超过重要性水平 xJH9qc ME
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 4f*Ua`E_
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Y9co?!J 5M
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 OL
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52.subsequent events 期后事项 c^[1]'y
53.adjust the financial statements 调整财务报表 a m k42
54.perform additional audit procedures 实施追加的审计程序 /Y\E68_Fh
55.audit risk 审计风险 lA
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56.detection risk 检查风险 yY@s(:
57.inappropriate audit opinion 不适当的审计意见 +'&_V011<
58.material misstatement 重大的错报 T>uWf#&pjs
59.tolerable misstatement 可容忍错报 VqO<+~M,E
60.the acceptable level of detection risk 可接受的检查风险 B,m$ur#$
61.assessed level of material misstatement risk 重大错报风险的评估水平 @<w9fzi
62.simall business 小规模企业 l]klV+9t
63.accounting system 会计系统 p`l[cV
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64.test of control 控制测试 6t
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65.walk-through test 穿行测试 j@?[vi
66.communication 沟通 3W0E6H"
67.flow chart 流程图 5 dNf$a0E
68.reperformance of internal control 重新执行 ]x(2}h^S
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 hZ\W ?r
71.assertions 认定 }A'<?d8
72.esistence 存在 6<Pg>Bg
73.occurrence 发生 18w^7!F?~u
74.completeness 完整性 j+B5m:ExfI
75.rights and obligations 权利和义务 b=QGbFf
76.valuation and allocation 计价和分摊 8,H5G`
77.cutoff 截止 Qpv}N*v^
78.accuracy 准确性 s3E~X
79.classification 分类 ?o(X0
80.inspection 检查 [sY1|eX
81.supervision of counting 监盘 n.qxxzEN
82.observation 观察 F6GZZKj
83.confirmation 函证 Nj@?}`C 4
84.computation 计算 xdBZ
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85.analytical procedures 分析程序 y[5P<:&s
86.vouch 核对
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87.trace 追查 qL;T&h
88.audit sampling 审计抽样 T#_n-b>
89.error 误差 eN?P) ,
90.expected error 预期误差 io33+/
91.population 总体 acju!,G
92.sampling risk 抽样风险 IweK!,:>dN
93.non- sampling risk 非抽样风险 {LJ6't 8y:
94.sampling unit 抽样单位 W0T
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95.statistical sampling 统计抽样 dV=5_wXZ$
96.tolerable error 可容忍误差 -S3+
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 (yTz^o$t|
99.the risk of incorrect rejection 误拒风险 1
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100. the risk of incorrect acceptance 误受风险 \NQ)Po@z
101.working trial balance 试算平衡表 #m$% S%s
102.index and cross-referencing 索引和交叉索引 ,t&-`U]AX
103.cash receipt 现金收入 ^Er`{|o6u
104.cash disbursement 现金支出 A%w]~ chC9
105.bank statement 银行对账单 tfKeo|DM"
106.bank reconciliation 银行存款余额调节表 |tJ%:`DGw
107.balance sheet date 资产负债表日 MbF e1U]B
108.net realizable value 可变现净值 >/`cmNmb
109.storeroom 仓库 5eSTT#[+R
110.sale invoice 销售发票 ._8cJf.ae
111.price list 价目表 }nY^T&?`
112.positive confirmation request 积极式询证函 -Tkd@
113.negative confirmation request 消极式询证函 irw 7
114.purchase requisition 请购单 Jx>B %vZ\
115.receiving report 验收报告 #bZ=R
116.gross margin 毛利 F*]
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117.manufacturing overhead 制造费用 xv% US
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118.material requisition 领料单 g!Yh=kA'N
119.inventory-taking 存货盘点 =
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120.bond certificate 债券 '=5
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121.stock certificate 股票 ec[[OIO
122.audit report 审计报告 ?_j6})2zY
123.entity 被审计单位 -+_aL
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124.addressee of the audit report 审计报告的收件人 v4##(~Tu
125.unqualified opinion 无保留意见 YB1DL^:
126.qualified opinion 保留意见 %+B-Z/1}
127.disclaimer of opinion 无法表示意见 }
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128.adverse opinion 否定意见 W#_gvW
129 Auditors‘Report审计报告 GJt9hDM$0
130 internal audit内部审计 & c9Fw:f;
131 public sector audit政府审计 FRQ("6(
账项基础审计accounting number-based audit fQ_8{=<-&X
风险导向审计方法risk-oriented audit approach W
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