1.audit 审计 )(bAi
2.attestation %G6Q+LMwm
鉴证
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3.credibility V /i~IG`h/
可信赖程度 /B"FGa04p(
4.audit of financial statements 财务报表审计 @}9*rWJIE
5.agreed-upon procedures 执行商定程序 03N|@Tu
6.high levels of assurance 高水平保证 Rhi`4wo0$
7.compilation 编制 'O>p@BEK
8.reliability 可靠性 )M3}6^s]
9.relevance 相关性 <&w(%<;
10.professional skepticism 职业谨慎 s Zn@y e^
11.objectivity 客观性 ^.3(o{g
12. professional competence 专业胜任能力 wFbw3>'a9
13.Senior/CPA-in-charge 项目经理 {ovt
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14.audit engagement letter 业务约定书 i ZU1w7Z
15.recurring audit 连续审计 h]6m+oPW
16.the client 委托人 !AR@GuQPE
17.change CPA 更换注册会计师 O q3aboAt
18.the existing CPA 现任注册会计师 m8}c(GwcP
19.the successor CPA 后任注册会计师 n[[2<s*YJ
20.the preceding CPA前任注册会计师 UP<B>Y1a
21.issue the audit report 出具审计报告 (1%O;D.*?{
22.expert 专家 w-{a>ZU0
23.the board of directors 董事会 >o/+z18x
24.knowledge of the entity‘ s business 了解被审计单位情况 d.e_\]o<@
25.assess material misstatement risks评估重大错报风险 K92nh/}y
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 pu-X
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27.a general knowledge of ————- 初步了解―――的情况 TmviYP gb
28.a more knowledge of—————— 进一步了解的情况 }BYs.$7
29.the prior year‘s working papers 以前年度工作底稿 C>NLZMT
30.minutes of meeting 会议纪要 =w !>/#U
31.business risks 经营风险 eP(
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32.appropriateness 适当性 "udA-;!@&
33.accounting estimate 会计估计 .@KI,_X6,
34.management representations 管理层声明 _a]0<Vm C0
35.going concern assumption 持续经营假设 y.>1r7
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 \d)HwO
38.error 错误 O'r
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39.fraud舞弊 '_q&~M{
40.modified or additional procedures 修改或追加审计程序 ;9MIapfUd(
41.misappropriation of assets 侵占资产 F[q)ME+`)
42.transactions without substance 虚假交易 D4OJin^}
43.unusual pressures 异常压力 5M v<8
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44.the suspected noncompliance 涉嫌存在违法行为 )U|0vr8:
45.materialiy 重要性 F:~k4uTW\b
46.exceed the materiality level 超过重要性水平 /OD@Xl];K
47.approach the materiality level 接近重要性水平 QnJd}(yN
48.an acceptably low level 可接受水平 R$m?aIN
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 r }S>t~p:
50.misstatements or omissions 错报或漏报 `G'Z,P-a
51.aggregate 总计 H |%'$oWp
52.subsequent events 期后事项 ]mR!-Fqj
53.adjust the financial statements 调整财务报表 0n/+X[%Ti
54.perform additional audit procedures 实施追加的审计程序 2}uSrA7n]
55.audit risk 审计风险 FZBdQhYF
56.detection risk 检查风险 )z\ 73|w
57.inappropriate audit opinion 不适当的审计意见 jvQpfd
58.material misstatement 重大的错报 }PUY~
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59.tolerable misstatement 可容忍错报 w#
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60.the acceptable level of detection risk 可接受的检查风险 'z9}I
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61.assessed level of material misstatement risk 重大错报风险的评估水平 S*l=FRFI
62.simall business 小规模企业 IkP; i_|
63.accounting system 会计系统 6s.>5}M!
64.test of control 控制测试 .Lm0$o*`
65.walk-through test 穿行测试 C2;Hugm4
66.communication 沟通 IY,n7x0d
67.flow chart 流程图 b"JX6efnN
68.reperformance of internal control 重新执行 \o
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69.audit evidence 审计证据 *{!E`),FX
70.substantive procedures 实质性程序 2n3!pZ8
71.assertions 认定 ;9;jUQ]MyG
72.esistence 存在 .b|!FWHNS
73.occurrence 发生 gP2<L5&Z,
74.completeness 完整性 YH,u*.I^/
75.rights and obligations 权利和义务 ;q33t%j
76.valuation and allocation 计价和分摊 TCI)L}L|
77.cutoff 截止 N{&Hq4^c
78.accuracy 准确性 v*JXrB&x
79.classification 分类 bH}?DMq]O
80.inspection 检查 je;|zfe]
81.supervision of counting 监盘 yJGnN g
82.observation 观察 aZ'(ar:
83.confirmation 函证 *"d['V3
84.computation 计算 )|,Zp`2/
85.analytical procedures 分析程序 cT|aQM@iW
86.vouch 核对 W`F?j-4
87.trace 追查 KY+BXGW*
88.audit sampling 审计抽样 6<o2 0(?
89.error 误差 %7A?gY81
90.expected error 预期误差 :Aa5,{v_
91.population 总体 `^df la
92.sampling risk 抽样风险 9P& \2/ {
93.non- sampling risk 非抽样风险 ('6sW/F*ab
94.sampling unit 抽样单位 "ph[)/u;
95.statistical sampling 统计抽样 Rm[{^V.Z$
96.tolerable error 可容忍误差 `u"
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97.the risk of under reliance 信赖不足风险 p5Wz.n.<'
98.the risk of over reliance 信赖过度风险 .23Yqr'zT
99.the risk of incorrect rejection 误拒风险 :yFmCLZaQ
100. the risk of incorrect acceptance 误受风险 avb'dx*q>
101.working trial balance 试算平衡表 #k
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102.index and cross-referencing 索引和交叉索引 %9OVw#P
103.cash receipt 现金收入 +[":W?j
104.cash disbursement 现金支出 [5-3PuT&9
105.bank statement 银行对账单 2CRgOFR
106.bank reconciliation 银行存款余额调节表 GhR%f xe
107.balance sheet date 资产负债表日 Ey&gZ$|&
108.net realizable value 可变现净值 `Y,<[ Lnr
109.storeroom 仓库 J\E?rT
110.sale invoice 销售发票 LAH.PcjPa
111.price list 价目表 5Ve
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112.positive confirmation request 积极式询证函 vw*,_f
113.negative confirmation request 消极式询证函 r*g<A2g%
114.purchase requisition 请购单 E`#/m@:|-
115.receiving report 验收报告 ;<H\{w@D
116.gross margin 毛利 c JOT{
117.manufacturing overhead 制造费用 4Un%p7Y~
118.material requisition 领料单 .zo>,*:t
119.inventory-taking 存货盘点 ' 1D1y'
120.bond certificate 债券
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121.stock certificate 股票
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122.audit report 审计报告 Yu:!l>
123.entity 被审计单位 -'uz%2 {
124.addressee of the audit report 审计报告的收件人 ;:aCZ8e
125.unqualified opinion 无保留意见 H|z:j35\
126.qualified opinion 保留意见 g|<$\}
127.disclaimer of opinion 无法表示意见 >{eGSSG0
128.adverse opinion 否定意见 uF\ ;m.
129 Auditors‘Report审计报告 /-Y.A<ieN8
130 internal audit内部审计 )#v0.pE
131 public sector audit政府审计 V5rW_X:]8
账项基础审计accounting number-based audit -Q"
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风险导向审计方法risk-oriented audit approach 6]fz;\DgP