1.audit 审计 XDq*nA8#5B
2.attestation 97(*-e= e
鉴证 $F86Dwd
3.credibility VBI~U?0
可信赖程度 R>.
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4.audit of financial statements 财务报表审计 [?Q$b5j/M
5.agreed-upon procedures 执行商定程序 Zae$M0)
6.high levels of assurance 高水平保证 SiQszV.&
7.compilation 编制 '#0'_9}
8.reliability 可靠性 DU-&bm
9.relevance 相关性 =`6_{<&
10.professional skepticism 职业谨慎 m%km@G$
11.objectivity 客观性 }W k!):=y
12. professional competence 专业胜任能力 (lVHKg&U[
13.Senior/CPA-in-charge 项目经理 S-k:+ 4
14.audit engagement letter 业务约定书 .`K<Iug1
15.recurring audit 连续审计 J.QFrIB{]+
16.the client 委托人 <;Bv6.Z
17.change CPA 更换注册会计师 *R6Ed
18.the existing CPA 现任注册会计师 DZ Q=Sinry
19.the successor CPA 后任注册会计师 ULkhTB
20.the preceding CPA前任注册会计师 vMV}M%~
21.issue the audit report 出具审计报告 0?
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22.expert 专家 *
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23.the board of directors 董事会 <) \
24.knowledge of the entity‘ s business 了解被审计单位情况 -(]s!,
25.assess material misstatement risks评估重大错报风险 8/dx)*JCq
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 !nkjp[p
27.a general knowledge of ————- 初步了解―――的情况 5u-jjUO
28.a more knowledge of—————— 进一步了解的情况 &z(E-w/S
29.the prior year‘s working papers 以前年度工作底稿 &%Lps_+fJ
30.minutes of meeting 会议纪要 Q5H!
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31.business risks 经营风险
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32.appropriateness 适当性 i#Y[I"
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33.accounting estimate 会计估计 aqk0+
34.management representations 管理层声明 =
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35.going concern assumption 持续经营假设 _c4kj
36.audit plan 审计计划 ^%?*u;uU%
37.significant audit areas 重点审计领域 &6`h%;a/&
38.error 错误 6RLYpQ$+
39.fraud舞弊 r{T}pc>^
40.modified or additional procedures 修改或追加审计程序 |
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41.misappropriation of assets 侵占资产 x$;I E
42.transactions without substance 虚假交易 jLRh/pbz4
43.unusual pressures 异常压力 .A. VOf_
44.the suspected noncompliance 涉嫌存在违法行为 n@)Kf
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45.materialiy 重要性 R"9^FQ13
46.exceed the materiality level 超过重要性水平 5HZ t5="+
47.approach the materiality level 接近重要性水平 tJ
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48.an acceptably low level 可接受水平 ? %9-5"U[
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 x"9e eB,
50.misstatements or omissions 错报或漏报 ([r4N#lx
51.aggregate 总计 ?W*{%my
52.subsequent events 期后事项 +EZ Lic
53.adjust the financial statements 调整财务报表 ur,!-t(~t
54.perform additional audit procedures 实施追加的审计程序 4Y)rgLFj
55.audit risk 审计风险 2L<iIBSJwm
56.detection risk 检查风险 Sd!!1as
57.inappropriate audit opinion 不适当的审计意见 [zO:[i 7
58.material misstatement 重大的错报 Stkyz:,(
59.tolerable misstatement 可容忍错报 R; wq
60.the acceptable level of detection risk 可接受的检查风险 v\3:R,|'
61.assessed level of material misstatement risk 重大错报风险的评估水平 5v f?E"\r
62.simall business 小规模企业 [\ M$a|K
63.accounting system 会计系统 J3F-Yl|
64.test of control 控制测试 "%o,P/<X
65.walk-through test 穿行测试 '@$YX*[
66.communication 沟通 G,#]`W@qhK
67.flow chart 流程图 g ni=S~u
68.reperformance of internal control 重新执行 -bN;nSgb
69.audit evidence 审计证据 M7O
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70.substantive procedures 实质性程序 CWP),]#n
71.assertions 认定 `OL@@`'^{S
72.esistence 存在 `UC
73.occurrence 发生 ~6HpI0i
74.completeness 完整性 /k$h2,O"*
75.rights and obligations 权利和义务 wx
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76.valuation and allocation 计价和分摊 0W92Z@_GY
77.cutoff 截止 iYqZBLf{S
78.accuracy 准确性 yqaLqZ$
79.classification 分类 ,N[N;Uoj
80.inspection 检查 {`FkiB` i
81.supervision of counting 监盘 toq/G,N Q
82.observation 观察 9Q~9C9{+
83.confirmation 函证 6zo'w Wc3
84.computation 计算 emhI1
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85.analytical procedures 分析程序 |[/<[@\''
86.vouch 核对 YP^=b}
87.trace 追查 7#~v<M6
88.audit sampling 审计抽样 4pvT?s>68
89.error 误差 @%(Vi!Cv"R
90.expected error 预期误差 :~I^ni
91.population 总体 lO
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92.sampling risk 抽样风险 MI:
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93.non- sampling risk 非抽样风险 KASuSg+
94.sampling unit 抽样单位 B3+9G,or
95.statistical sampling 统计抽样 (=2-*((&(A
96.tolerable error 可容忍误差 DzfgPY_Py
97.the risk of under reliance 信赖不足风险 ?IKSSe#,
98.the risk of over reliance 信赖过度风险 q*L>MV
99.the risk of incorrect rejection 误拒风险 )\S3Q
100. the risk of incorrect acceptance 误受风险 Ic 5TtN~/>
101.working trial balance 试算平衡表 f9" M^i
102.index and cross-referencing 索引和交叉索引 DFgQ1:6[
103.cash receipt 现金收入 ?QDHEC6
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104.cash disbursement 现金支出 PykVXZ7j;
105.bank statement 银行对账单 *oby(D"p
106.bank reconciliation 银行存款余额调节表 prHM}n{0
107.balance sheet date 资产负债表日 <r9L-4
108.net realizable value 可变现净值 Vu0d\l^$
109.storeroom 仓库 |/qwR~
110.sale invoice 销售发票 1@dB*Jt
111.price list 价目表 )x!b{5'"7
112.positive confirmation request 积极式询证函 3V(]*\L
113.negative confirmation request 消极式询证函 C+0MzfLgf
114.purchase requisition 请购单 l}bAwJ?
115.receiving report 验收报告 HT`k-}ho,
116.gross margin 毛利 ; _ziRy
117.manufacturing overhead 制造费用 TANv)&,|9
118.material requisition 领料单 Fy;
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119.inventory-taking 存货盘点 ]u]BxMs
120.bond certificate 债券 syJLcK+e
121.stock certificate 股票 XIGz_g;#'w
122.audit report 审计报告 Bj=lUn`T:
123.entity 被审计单位 wtl3Ex,DO
124.addressee of the audit report 审计报告的收件人 5NR@<FE
125.unqualified opinion 无保留意见 ag_*Z\
126.qualified opinion 保留意见 *:5S*E&}V
127.disclaimer of opinion 无法表示意见 :*=fGwIWS
128.adverse opinion 否定意见 5@lVuMIYT
129 Auditors‘Report审计报告 w)rd--9f
130 internal audit内部审计 =bBV
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131 public sector audit政府审计 DruiiA
账项基础审计accounting number-based audit afw`Heaa2(
风险导向审计方法risk-oriented audit approach fT2F$U