1.audit 审计 K\r=
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2.attestation 25KZe s)
鉴证 q.tL'
3.credibility DEp:
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可信赖程度 Zdz GJ[$
4.audit of financial statements 财务报表审计 U9OF0=g
5.agreed-upon procedures 执行商定程序 r+yLK(<zp
6.high levels of assurance 高水平保证 |n%N'-el
7.compilation 编制 d'J?QH!N0
8.reliability 可靠性 a"N_zGf2$
9.relevance 相关性
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10.professional skepticism 职业谨慎 $h
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11.objectivity 客观性 5~5ypQj
12. professional competence 专业胜任能力 'hWRwP|
13.Senior/CPA-in-charge 项目经理 jC7XdYp
14.audit engagement letter 业务约定书 ^(B*AE.
15.recurring audit 连续审计 >QPS0Vx[
16.the client 委托人 8# AX
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17.change CPA 更换注册会计师 L zy|<:K+$
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 >,1LBM|0u
20.the preceding CPA前任注册会计师 t)+dW~g
21.issue the audit report 出具审计报告 a}{! %5
22.expert 专家 )Jn80~U|1
23.the board of directors 董事会 Un+Jz
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24.knowledge of the entity‘ s business 了解被审计单位情况 4 ETVyK|
25.assess material misstatement risks评估重大错报风险 (q
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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 \`x'g)z(i
27.a general knowledge of ————- 初步了解―――的情况 `Nr7N#g+u
28.a more knowledge of—————— 进一步了解的情况 zW.sXV,
29.the prior year‘s working papers 以前年度工作底稿 ShxX[k
30.minutes of meeting 会议纪要 >{8H==P
31.business risks 经营风险 Grv|Wuli
32.appropriateness 适当性 ,B!Q
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33.accounting estimate 会计估计 exvsf|
34.management representations 管理层声明 [Xg"B|FD0
35.going concern assumption 持续经营假设 ('oUcDOFTS
36.audit plan 审计计划 e2F7G>q:5
37.significant audit areas 重点审计领域 !ZdUW]
38.error 错误 d_hcv|%
39.fraud舞弊 fba3aId[
40.modified or additional procedures 修改或追加审计程序 Pl>t\`1:|A
41.misappropriation of assets 侵占资产 W=:+f)D
42.transactions without substance 虚假交易 $4]PN2d&
43.unusual pressures 异常压力 GC2<K
44.the suspected noncompliance 涉嫌存在违法行为 $x*GvI1D
45.materialiy 重要性 #U6qM(J
46.exceed the materiality level 超过重要性水平 9IV WbJ
47.approach the materiality level 接近重要性水平 J>Ha$1}u/
48.an acceptably low level 可接受水平 Ckp=d
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 !8].Z"5J
50.misstatements or omissions 错报或漏报 I&c#U+-A'
51.aggregate 总计 Y@eUvz
52.subsequent events 期后事项 ualtIHXK)
53.adjust the financial statements 调整财务报表 C~*m&,@TT^
54.perform additional audit procedures 实施追加的审计程序 29oEkaX2o
55.audit risk 审计风险 V}?5=f'
56.detection risk 检查风险 NM ]/OKs'H
57.inappropriate audit opinion 不适当的审计意见 ,5,4 Qf7
58.material misstatement 重大的错报 )2S\:&x
59.tolerable misstatement 可容忍错报 Cz%ih#^b
60.the acceptable level of detection risk 可接受的检查风险 1<UQJw45
61.assessed level of material misstatement risk 重大错报风险的评估水平 DFMWgBL
62.simall business 小规模企业 cCIEG e6
63.accounting system 会计系统 L`v,:#Y
64.test of control 控制测试 ZWH`s
65.walk-through test 穿行测试 C'#:}]@E
66.communication 沟通 3IIlAzne;
67.flow chart 流程图 Sz&`=x#
68.reperformance of internal control 重新执行 vP!gLN]TV
69.audit evidence 审计证据 fz*6 B NJ
70.substantive procedures 实质性程序 Z "u/8
71.assertions 认定 ;a"Ukh
72.esistence 存在 Uan;}X7@
73.occurrence 发生 |rQ;|+.
74.completeness 完整性 Wu(GC]lTG
75.rights and obligations 权利和义务 tti.-
76.valuation and allocation 计价和分摊 @B6[RZ R
77.cutoff 截止 ;uy/Vc5,Y
78.accuracy 准确性 `4MPXfoBL
79.classification 分类 3 0Z;}<)9
80.inspection 检查 AF
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81.supervision of counting 监盘 ~JJv 2
82.observation 观察 jiat5
83.confirmation 函证 jsj" W&J
84.computation 计算 &x3y.}1
85.analytical procedures 分析程序 $si2H8
86.vouch 核对 {<lV=0]
87.trace 追查 'E9jv4E$n
88.audit sampling 审计抽样 4-MA!&
89.error 误差 #R$!|
90.expected error 预期误差 _F9
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91.population 总体 '@FKgy;B)-
92.sampling risk 抽样风险 [(hENX}o:
93.non- sampling risk 非抽样风险 %/7`G-a.B
94.sampling unit 抽样单位 j,Y=GjfGM
95.statistical sampling 统计抽样 9ccEF6o0=
96.tolerable error 可容忍误差 Rs dACP
97.the risk of under reliance 信赖不足风险 >}iYZ[ V
98.the risk of over reliance 信赖过度风险 YeQX13C"Z
99.the risk of incorrect rejection 误拒风险 ]Q+Tm2{
100. the risk of incorrect acceptance 误受风险 JW$#~"@r
101.working trial balance 试算平衡表 Kxq~,g=t
102.index and cross-referencing 索引和交叉索引 fqi5
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103.cash receipt 现金收入 OP@PB|
104.cash disbursement 现金支出 2&M
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105.bank statement 银行对账单 V
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106.bank reconciliation 银行存款余额调节表 "-9YvB#
107.balance sheet date 资产负债表日 rfk';ph
108.net realizable value 可变现净值 ev>: 3_ s
109.storeroom 仓库 # 8A|-u=3
110.sale invoice 销售发票 \6o
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111.price list 价目表 F=cO=5Iz
112.positive confirmation request 积极式询证函 B}vI<?c
113.negative confirmation request 消极式询证函 ?@ O[$9y
114.purchase requisition 请购单 MxY CMe4S[
115.receiving report 验收报告 a}yJ$6xi
116.gross margin 毛利 Gc>\L3u
117.manufacturing overhead 制造费用 z~F!zigNAc
118.material requisition 领料单 `'~|DG}a
119.inventory-taking 存货盘点 VGS
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120.bond certificate 债券 ?/;<32cE,
121.stock certificate 股票 oD.f/hi0|
122.audit report 审计报告 2`;
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123.entity 被审计单位 m2_
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124.addressee of the audit report 审计报告的收件人 ^'}Td~(
125.unqualified opinion 无保留意见 TR#5V@e.m
126.qualified opinion 保留意见 >q`G?9d2
127.disclaimer of opinion 无法表示意见 F](kU#3"S
128.adverse opinion 否定意见 %9IM|\ulp
129 Auditors‘Report审计报告 #/n\C
130 internal audit内部审计 VB Ce=<
131 public sector audit政府审计 J &c}z4
账项基础审计accounting number-based audit aw(P@9]
风险导向审计方法risk-oriented audit approach ^ H'|iju