1.audit 审计 +2K :qvzZ
2.attestation <+^6}8-
鉴证 "p/j; 6H
3.credibility e$u4vC~
可信赖程度 #l4)HV
4.audit of financial statements 财务报表审计 DHw&+MY
5.agreed-upon procedures 执行商定程序 z-@=+4~
6.high levels of assurance 高水平保证 %/c+`Wd/l$
7.compilation 编制 K,6b3kk
8.reliability 可靠性 y kW [B
9.relevance 相关性 j:}J}P
10.professional skepticism 职业谨慎 `%E8-]{uS
11.objectivity 客观性 S@}1t4Ls:
12. professional competence 专业胜任能力 6\u!E~zy
13.Senior/CPA-in-charge 项目经理 |y h\
14.audit engagement letter 业务约定书 Ti2Ls5H}
15.recurring audit 连续审计 ?;wpd';c
16.the client 委托人 SG?Nsp^%`B
17.change CPA 更换注册会计师 1=|7mehL%
18.the existing CPA 现任注册会计师 `C_jP|[e
19.the successor CPA 后任注册会计师 sK"9fU
20.the preceding CPA前任注册会计师 C
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21.issue the audit report 出具审计报告 N%7{J
22.expert 专家 anj#@U;!
23.the board of directors 董事会 /wxE1][.
24.knowledge of the entity‘ s business 了解被审计单位情况 9prU+9
25.assess material misstatement risks评估重大错报风险 6vp *9
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 Z1ALq5
27.a general knowledge of ————- 初步了解―――的情况 Bd^"=+c4
28.a more knowledge of—————— 进一步了解的情况 >Jw6l0z
29.the prior year‘s working papers 以前年度工作底稿 { F'Kk\f%:
30.minutes of meeting 会议纪要 }m/RZP~=
31.business risks 经营风险 ^9_UUzf\
32.appropriateness 适当性 jYVE8Y)my
33.accounting estimate 会计估计 ~XydQJ^*
34.management representations 管理层声明 GyW.2
35.going concern assumption 持续经营假设 $s4Wkq
36.audit plan 审计计划 kF{*(r=.o
37.significant audit areas 重点审计领域 lJzl6&
38.error 错误 R7s|`\
39.fraud舞弊 }C
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40.modified or additional procedures 修改或追加审计程序 b$Hz3TJ(
41.misappropriation of assets 侵占资产 /({;0
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42.transactions without substance 虚假交易 `gpQW~*R-;
43.unusual pressures 异常压力 N7%TYs
44.the suspected noncompliance 涉嫌存在违法行为 Um)>2|rp}
45.materialiy 重要性 FG%j{_Ez
46.exceed the materiality level 超过重要性水平 !)qQbk
47.approach the materiality level 接近重要性水平 ]WUC:6x
48.an acceptably low level 可接受水平 2/36dGFH
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 E RdL^T>
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 W%e_~$H0
52.subsequent events 期后事项 [ U8$HQ+x
53.adjust the financial statements 调整财务报表 B51kV0
54.perform additional audit procedures 实施追加的审计程序 HPQ/~0$
55.audit risk 审计风险 PF`rWw
56.detection risk 检查风险 Eq^uKi
57.inappropriate audit opinion 不适当的审计意见 659v\51*
58.material misstatement 重大的错报 ~P-*}q2J
59.tolerable misstatement 可容忍错报 C#i UP|7hh
60.the acceptable level of detection risk 可接受的检查风险 o5Y2vmz?9
61.assessed level of material misstatement risk 重大错报风险的评估水平 H@l}[hkP
62.simall business 小规模企业 QM5 .f+/
63.accounting system 会计系统
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64.test of control 控制测试 ]h!`IX
65.walk-through test 穿行测试 WlV
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66.communication 沟通 6P`)%zj
67.flow chart 流程图 2X88:
68.reperformance of internal control 重新执行 t` 8!AhOgc
69.audit evidence 审计证据 Jqr)V2Y
70.substantive procedures 实质性程序 J^m<*
71.assertions 认定 ?
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72.esistence 存在 C+F*690h
73.occurrence 发生 2 ?|gnbE:
74.completeness 完整性 V&Mf:@y
75.rights and obligations 权利和义务 V5D2\n3A
76.valuation and allocation 计价和分摊 gV U1Y6.
77.cutoff 截止 6<Hu8$G|
78.accuracy 准确性 ^1jk$$f
79.classification 分类 YCy2 2@C
80.inspection 检查 Rt(J/%;
81.supervision of counting 监盘 p"`%
82.observation 观察 & hV Zx
83.confirmation 函证 'GJVWpvUU
84.computation 计算 .G>t72DpU
85.analytical procedures 分析程序 kw,$NK'
86.vouch 核对 9l+{OA
87.trace 追查 zz_[S{v!
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88.audit sampling 审计抽样 ]M,06P>?
89.error 误差 O\OE0 [[
90.expected error 预期误差 XidxNPz
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91.population 总体 o%y;(|4t >
92.sampling risk 抽样风险 49 }{R/:
93.non- sampling risk 非抽样风险 C:\(~D*GS
94.sampling unit 抽样单位 Wv K(G3
95.statistical sampling 统计抽样 sI 4yG
96.tolerable error 可容忍误差 Di=9mHC
97.the risk of under reliance 信赖不足风险 _qWC4NMF(
98.the risk of over reliance 信赖过度风险 }Ia 0"J4
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 UP2.]B!d
101.working trial balance 试算平衡表 *]s&8/Gmb
102.index and cross-referencing 索引和交叉索引 h3Fo-]0
103.cash receipt 现金收入 TYjA:d9YH
104.cash disbursement 现金支出 G+"8l!dC?
105.bank statement 银行对账单 ])y{BlZ
106.bank reconciliation 银行存款余额调节表 Sl~x$9`
107.balance sheet date 资产负债表日 Y?Vz(udD
108.net realizable value 可变现净值 GVd48 *
109.storeroom 仓库 `Y3( ~~YGn
110.sale invoice 销售发票 j%& IL0
111.price list 价目表 'pP-rdx
112.positive confirmation request 积极式询证函 :kw0y
113.negative confirmation request 消极式询证函 h(xP_Svj>
114.purchase requisition 请购单 K]N~~*`%`
115.receiving report 验收报告 ;R[&pDx
116.gross margin 毛利 0^_MN~s(X
117.manufacturing overhead 制造费用 "dN< i
118.material requisition 领料单 X<MpN5%|Wo
119.inventory-taking 存货盘点 f\ "`7
120.bond certificate 债券 ~v:#zU
121.stock certificate 股票 R]b! $6Lt
122.audit report 审计报告 f =_^>>.
123.entity 被审计单位 2eok@1
124.addressee of the audit report 审计报告的收件人 K&pM o.
125.unqualified opinion 无保留意见 LXhaD[
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126.qualified opinion 保留意见 RR>G]#k
127.disclaimer of opinion 无法表示意见 BpT"~4oV5
128.adverse opinion 否定意见 B.-A $/
129 Auditors‘Report审计报告 &?a.mh/8[[
130 internal audit内部审计 0B3 QVbp'
131 public sector audit政府审计 zS%
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账项基础审计accounting number-based audit /)1v9<vM"
风险导向审计方法risk-oriented audit approach Y">4Qx4W