1.audit 审计 +r"$?bw'
2.attestation 1j(,VW
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3.credibility 8tk`1E8!j
可信赖程度 $Q4b~
4.audit of financial statements 财务报表审计 85]UrwlA4
5.agreed-upon procedures 执行商定程序 ay.IKBXc
6.high levels of assurance 高水平保证 zvj\n9H
7.compilation 编制 ,|/$|$'
8.reliability 可靠性 'Mtu-\
9.relevance 相关性 W=:+f)D
10.professional skepticism 职业谨慎 $4]PN2d&
11.objectivity 客观性 GC2<K
12. professional competence 专业胜任能力 l{g(z!
13.Senior/CPA-in-charge 项目经理 X'<xw
14.audit engagement letter 业务约定书 9IV WbJ
15.recurring audit 连续审计 v8[1E>&vx
16.the client 委托人 x.Y,]wis
17.change CPA 更换注册会计师 !8].Z"5J
18.the existing CPA 现任注册会计师 /0(KKZ)
19.the successor CPA 后任注册会计师 Y
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20.the preceding CPA前任注册会计师 7\lb+^$
21.issue the audit report 出具审计报告 +V^_ksi\
22.expert 专家 &$f?XdZ7
23.the board of directors 董事会 !
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24.knowledge of the entity‘ s business 了解被审计单位情况 wr(?L7
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25.assess material misstatement risks评估重大错报风险 I 3PnyNZ
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 |Sq>uC)
27.a general knowledge of ————- 初步了解―――的情况 D
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28.a more knowledge of—————— 进一步了解的情况 y C#{nUdw
29.the prior year‘s working papers 以前年度工作底稿 tK*f8X+q
30.minutes of meeting 会议纪要 w93,N+es6
31.business risks 经营风险 mUxD.;P
32.appropriateness 适当性 sBMHf9u
33.accounting estimate 会计估计 V
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34.management representations 管理层声明 4(]k=c1<
35.going concern assumption 持续经营假设 (XQG"G%U6W
36.audit plan 审计计划 DQd&:J@?
37.significant audit areas 重点审计领域 $}@ll^
38.error 错误 S6
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39.fraud舞弊 1A`u0Y$g
40.modified or additional procedures 修改或追加审计程序 E;N8{Ye_
41.misappropriation of assets 侵占资产 FgxQ}VvlH
42.transactions without substance 虚假交易 ]Az >W*Y
43.unusual pressures 异常压力 _=b[b]Ec$s
44.the suspected noncompliance 涉嫌存在违法行为 J$oJ
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 3h&s=e!
47.approach the materiality level 接近重要性水平 H{8\<E:V+}
48.an acceptably low level 可接受水平 p5\b&~
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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 dj#<,e\
50.misstatements or omissions 错报或漏报 _wMz+<7bY
51.aggregate 总计 ?(z3/"g]
52.subsequent events 期后事项 N*#SY$!y
53.adjust the financial statements 调整财务报表 'JydaF~>
54.perform additional audit procedures 实施追加的审计程序 ;F
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55.audit risk 审计风险 `Cc<K8s8
56.detection risk 检查风险 7@\iBmr6
57.inappropriate audit opinion 不适当的审计意见 Bs
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58.material misstatement 重大的错报 E+gUzz5
59.tolerable misstatement 可容忍错报 _z;N|Xe
60.the acceptable level of detection risk 可接受的检查风险 *7ox_ R@
61.assessed level of material misstatement risk 重大错报风险的评估水平 z|Xl%
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62.simall business 小规模企业 s$Mj4_p3l
63.accounting system 会计系统 y=CemJ[~
64.test of control 控制测试 &AzA0r&,
65.walk-through test 穿行测试 <}ev Ow2
66.communication 沟通 ` W
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67.flow chart 流程图 [ 6M8a8C
68.reperformance of internal control 重新执行 {,m
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69.audit evidence 审计证据 _<8n]0lX3
70.substantive procedures 实质性程序 UX6-{
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71.assertions 认定 I'";
72.esistence 存在 ^>>Naid
73.occurrence 发生 QL3%L8
74.completeness 完整性 vCJjZ%eO%D
75.rights and obligations 权利和义务 6gv.n
76.valuation and allocation 计价和分摊
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77.cutoff 截止 lp6GiF
78.accuracy 准确性 _$\T;m>'A
79.classification 分类 WVV
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80.inspection 检查 5%9&
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81.supervision of counting 监盘 _.j KcDf
82.observation 观察 $ysC)5q.
83.confirmation 函证 c7'
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84.computation 计算 /<@oUv
85.analytical procedures 分析程序 B!:(*lF
86.vouch 核对 ?/;<32cE,
87.trace 追查 oD.f/hi0|
88.audit sampling 审计抽样 pJqayzV
89.error 误差 m2_
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90.expected error 预期误差 ^'}Td~(
91.population 总体 TR#5V@e.m
92.sampling risk 抽样风险 )Aj~ xA
93.non- sampling risk 非抽样风险 "ey~w=B$M
94.sampling unit 抽样单位 IgVxWh#
95.statistical sampling 统计抽样 -" DI,o
96.tolerable error 可容忍误差 ]p~XTZgW
97.the risk of under reliance 信赖不足风险 TOQvZ?_
98.the risk of over reliance 信赖过度风险 18Ty)7r'
99.the risk of incorrect rejection 误拒风险 RAe:$Iv$!v
100. the risk of incorrect acceptance 误受风险 b747 eR 7E
101.working trial balance 试算平衡表 UXd\Q''
102.index and cross-referencing 索引和交叉索引 aFLm,
103.cash receipt 现金收入 [;c#L
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104.cash disbursement 现金支出 IE3GM^7\
105.bank statement 银行对账单 il*bsnwpZv
106.bank reconciliation 银行存款余额调节表 ZI1[jM{4^F
107.balance sheet date 资产负债表日 x.'O_7c0:
108.net realizable value 可变现净值 X/
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109.storeroom 仓库 2lQ'rnqS)
110.sale invoice 销售发票 L|v1=qNH4
111.price list 价目表 $Cte$jg{;
112.positive confirmation request 积极式询证函 7[Y<5T]
113.negative confirmation request 消极式询证函 .*8.{n5
114.purchase requisition 请购单 ,#<"VU2 bC
115.receiving report 验收报告 yHCBf)N7\
116.gross margin 毛利 t&ngOF
117.manufacturing overhead 制造费用 Nj?,'?'O}
118.material requisition 领料单 JTx&_Ok#
119.inventory-taking 存货盘点 98x(2fCvF(
120.bond certificate 债券 ) ><{A
121.stock certificate 股票 Hf#/o{=~}
122.audit report 审计报告 pmfyvkLS
123.entity 被审计单位 _,5(HETE2
124.addressee of the audit report 审计报告的收件人 ?!Y2fK=h0
125.unqualified opinion 无保留意见 # *\PU
126.qualified opinion 保留意见 Ry,jPw5<
127.disclaimer of opinion 无法表示意见 k)'c$
128.adverse opinion 否定意见 8%Pjx7'<
129 Auditors‘Report审计报告 "",V\m
130 internal audit内部审计 1'M<{h<sP
131 public sector audit政府审计 &FGz53fd4
账项基础审计accounting number-based audit 7)~/`w)P
风险导向审计方法risk-oriented audit approach ]e
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