1.audit 审计 fCLcU@3W?
2.attestation 7nm}f
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鉴证 O4T'o.
3.credibility mRCHrw?WG
可信赖程度 !]yQ1@)*'
4.audit of financial statements 财务报表审计 |-|jf
5.agreed-upon procedures 执行商定程序 (G#}*
6.high levels of assurance 高水平保证 >&BrCu[u
7.compilation 编制 u0xQ;BQ
8.reliability 可靠性 6A}eSG3
9.relevance 相关性 7krh4
10.professional skepticism 职业谨慎 3a'q`.L
11.objectivity 客观性 5!~!j
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12. professional competence 专业胜任能力 $)Wb#B
13.Senior/CPA-in-charge 项目经理 pqJ)G;%9
14.audit engagement letter 业务约定书 QW2?n`Fa9-
15.recurring audit 连续审计 k,T_e6(
16.the client 委托人 3:UA<&=s
17.change CPA 更换注册会计师 UIn^_}jF`
18.the existing CPA 现任注册会计师 [KMS<4t'
19.the successor CPA 后任注册会计师 9X3yp:>V
20.the preceding CPA前任注册会计师 ~]4kkm7Y
21.issue the audit report 出具审计报告 `Z:3`7c
22.expert 专家 Rxx>{+f4M
23.the board of directors 董事会 5
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24.knowledge of the entity‘ s business 了解被审计单位情况 uMHRUi
25.assess material misstatement risks评估重大错报风险 Ee8--
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 A]j}'
27.a general knowledge of ————- 初步了解―――的情况 NS Np
28.a more knowledge of—————— 进一步了解的情况 )6G
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29.the prior year‘s working papers 以前年度工作底稿 9<v}LeX
30.minutes of meeting 会议纪要 4Hk6b09
31.business risks 经营风险 q8/ihA6:
32.appropriateness 适当性 ~Yl<S(/4
33.accounting estimate 会计估计 z`OkHX*+2|
34.management representations 管理层声明 JPsSw
35.going concern assumption 持续经营假设 AQe!Sqg'
36.audit plan 审计计划 2hy NVG&$
37.significant audit areas 重点审计领域 8^y= H=
38.error 错误 Ae6("Oid
39.fraud舞弊 WV2~(/hX&
40.modified or additional procedures 修改或追加审计程序 {EL'd!v7e
41.misappropriation of assets 侵占资产 &
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42.transactions without substance 虚假交易 @HvScg*Y
43.unusual pressures 异常压力 E3f9<hm
44.the suspected noncompliance 涉嫌存在违法行为 ?I\v0H*
45.materialiy 重要性 8[M*
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46.exceed the materiality level 超过重要性水平 Ra0=q4vdk
47.approach the materiality level 接近重要性水平 YN^T$,*
48.an acceptably low level 可接受水平 dgslUg9z3g
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 2A>C+Y[7\
50.misstatements or omissions 错报或漏报 -AC`q/bCD
51.aggregate 总计 /1[gn8V691
52.subsequent events 期后事项 8)Zk24:])_
53.adjust the financial statements 调整财务报表 SW#BZ3L
54.perform additional audit procedures 实施追加的审计程序 H UkerV
55.audit risk 审计风险 gfm;xT/y
56.detection risk 检查风险 y:,9I`aW
57.inappropriate audit opinion 不适当的审计意见 <5I1 DF[
58.material misstatement 重大的错报 U{}!y3[wK
59.tolerable misstatement 可容忍错报 lbS?/f
60.the acceptable level of detection risk 可接受的检查风险 6JH56
61.assessed level of material misstatement risk 重大错报风险的评估水平 +0"x|$f~
62.simall business 小规模企业 +zsZNJ(U
63.accounting system 会计系统 xs%LRF#u
64.test of control 控制测试 7]s%rya
65.walk-through test 穿行测试 \?&Au
66.communication 沟通 sAYV)w3u"
67.flow chart 流程图 7)J6/('
68.reperformance of internal control 重新执行 Gs_qO)~xo
69.audit evidence 审计证据 ;v_V+t<$
70.substantive procedures 实质性程序 Mlj#b8
71.assertions 认定 ?PH/?QP
72.esistence 存在 KDD@%E
73.occurrence 发生 e\9g->DUs
74.completeness 完整性 ax_YKJ5#P
75.rights and obligations 权利和义务 {6O0.}q]&
76.valuation and allocation 计价和分摊 ;'HF'Z
77.cutoff 截止 kaQ2A
78.accuracy 准确性 b+@D_E-RJ
79.classification 分类 /C$
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80.inspection 检查 J>%t<xYf4
81.supervision of counting 监盘 MCU9O
82.observation 观察 HH8;J66I&
83.confirmation 函证 T4
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84.computation 计算 :6lwO%=F
85.analytical procedures 分析程序 #*2Rp8n
86.vouch 核对 nm @']
87.trace 追查 qVBL>9O*.
88.audit sampling 审计抽样 p7C!G1+z
89.error 误差 L2fVLKH
90.expected error 预期误差 S;=_;&68?
91.population 总体 w!`Umll2
92.sampling risk 抽样风险 RtC'v";6
93.non- sampling risk 非抽样风险 ^VI,C|
94.sampling unit 抽样单位 -;pOh;WG
95.statistical sampling 统计抽样 Au5rR>W
96.tolerable error 可容忍误差 3taa^e.
97.the risk of under reliance 信赖不足风险 P^[/Qi}j
98.the risk of over reliance 信赖过度风险 \84v-VK
99.the risk of incorrect rejection 误拒风险 p<5!02yQ\
100. the risk of incorrect acceptance 误受风险 B1$ikY
101.working trial balance 试算平衡表 m<: IFx#
102.index and cross-referencing 索引和交叉索引 }Hy ~i
103.cash receipt 现金收入 Rri`dmH
104.cash disbursement 现金支出 aFY u}kl
105.bank statement 银行对账单 |nY~ZVTt/
106.bank reconciliation 银行存款余额调节表 mp\%M
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107.balance sheet date 资产负债表日 qC@Ar)T
108.net realizable value 可变现净值 7petHi
109.storeroom 仓库 ~R.dPUr
110.sale invoice 销售发票 J`oTes,
111.price list 价目表 i- lKdpv
112.positive confirmation request 积极式询证函 \c7>:DH
113.negative confirmation request 消极式询证函 f=`33m5
114.purchase requisition 请购单 E>pVn2|
115.receiving report 验收报告 <I2z&
116.gross margin 毛利 q*8lnk
117.manufacturing overhead 制造费用 rLF*D
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118.material requisition 领料单 8_xLl2
119.inventory-taking 存货盘点 (oaYF+
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120.bond certificate 债券 3t(c_:[%
121.stock certificate 股票 ^od<JD4
122.audit report 审计报告 Y=2Un).&
123.entity 被审计单位 nl
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124.addressee of the audit report 审计报告的收件人 6 h'&6
125.unqualified opinion 无保留意见 E4HU 'y~
126.qualified opinion 保留意见 3z[$4L'.
127.disclaimer of opinion 无法表示意见 :a3xvN-l
128.adverse opinion 否定意见 SW9fE:v
129 Auditors‘Report审计报告 t;47(U
130 internal audit内部审计 -BhTkoN)
131 public sector audit政府审计 Eg8i _s~:
账项基础审计accounting number-based audit &ao(!/im
风险导向审计方法risk-oriented audit approach AK2WN#u@Z