1.audit 审计 ;)ffGg>
2.attestation 'A91i
鉴证 (Bs0/C
3.credibility }9T$ XF~
可信赖程度 S-[]z*
4.audit of financial statements 财务报表审计 nA8]/r1k
5.agreed-upon procedures 执行商定程序 }>:v
6.high levels of assurance 高水平保证 >T3HkOT
7.compilation 编制 M7vc/E}]n
8.reliability 可靠性 l'YpSO~l7
9.relevance 相关性 yO
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10.professional skepticism 职业谨慎 %XGwQB$zk8
11.objectivity 客观性 ,6rg00wGE
12. professional competence 专业胜任能力 fd >t9.
13.Senior/CPA-in-charge 项目经理 U(5(0r
14.audit engagement letter 业务约定书 b{H&%Jx)
15.recurring audit 连续审计 hNXP-s
16.the client 委托人
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17.change CPA 更换注册会计师 Q7]:vs)%
18.the existing CPA 现任注册会计师 !Dp4uE:Pq
19.the successor CPA 后任注册会计师 DmAMr=p
20.the preceding CPA前任注册会计师 HKO00p7
21.issue the audit report 出具审计报告 8EZ"z
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22.expert 专家 Qz&I~7aoyV
23.the board of directors 董事会 +:w9K!31-
24.knowledge of the entity‘ s business 了解被审计单位情况 2!/*I:
25.assess material misstatement risks评估重大错报风险 b\~rL,7(
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _[h1SAJ
27.a general knowledge of ————- 初步了解―――的情况 V/i&8UMw
28.a more knowledge of—————— 进一步了解的情况 Q%4>okj,
29.the prior year‘s working papers 以前年度工作底稿 *%5#\ I
30.minutes of meeting 会议纪要 Gad!}dz
31.business risks 经营风险 88Yp0T<1
32.appropriateness 适当性 R:YX{Tq
33.accounting estimate 会计估计 DV +DJcF
34.management representations 管理层声明 OI B~W
35.going concern assumption 持续经营假设 |;{^Mci%
36.audit plan 审计计划 ewB&PR
37.significant audit areas 重点审计领域 h$|K vS
38.error 错误 m<005_Z0Q
39.fraud舞弊 1vQf=t%lw
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
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42.transactions without substance 虚假交易 4VLrl8$K
43.unusual pressures 异常压力 R^P~iAO
44.the suspected noncompliance 涉嫌存在违法行为 Fs_V3i3|L
45.materialiy 重要性 !I5_ln
46.exceed the materiality level 超过重要性水平 Lu}oC2
47.approach the materiality level 接近重要性水平 a
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48.an acceptably low level 可接受水平 mJ0nyjX^
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 1g{`1[.QO
50.misstatements or omissions 错报或漏报 2J rr;"r
51.aggregate 总计 (i>VJr
52.subsequent events 期后事项 X4*{
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53.adjust the financial statements 调整财务报表 u$x Hi
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54.perform additional audit procedures 实施追加的审计程序 nab:y(]$/
55.audit risk 审计风险 tUv@4<~,/
56.detection risk 检查风险 ohusL9D
57.inappropriate audit opinion 不适当的审计意见 u*`acm
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58.material misstatement 重大的错报 W
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59.tolerable misstatement 可容忍错报 Jis{k$4
60.the acceptable level of detection risk 可接受的检查风险 Rj9ME,u
61.assessed level of material misstatement risk 重大错报风险的评估水平 <||F$t
62.simall business 小规模企业 |{cdXbr
63.accounting system 会计系统 Hk8:7"4Q
64.test of control 控制测试 ?rXh
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65.walk-through test 穿行测试 RvV4SlZz
66.communication 沟通
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67.flow chart 流程图 LlL\7?_;
68.reperformance of internal control 重新执行 IJO`"da
69.audit evidence 审计证据 vG#|CO9
70.substantive procedures 实质性程序 V^nYG$si
71.assertions 认定 N:[m,U9a
72.esistence 存在 kx3H}od]
73.occurrence 发生 "Q'#V!
74.completeness 完整性 -\\}K\*MJ
75.rights and obligations 权利和义务 Hkg^
76.valuation and allocation 计价和分摊 =1)yI>2e%}
77.cutoff 截止 _ZIaEJjH/
78.accuracy 准确性 :+ @-F>Q
79.classification 分类 *aS|4M-
80.inspection 检查 >>Hsx2M
81.supervision of counting 监盘 zC!]bWsD
82.observation 观察 *_b4j.)ax,
83.confirmation 函证 e"hm|'
84.computation 计算 jJ?MT#v
85.analytical procedures 分析程序 Fp+^`;j
86.vouch 核对 Bo.x
87.trace 追查 j[m\;3Sp
88.audit sampling 审计抽样 W"AWhi{h
89.error 误差 <%<}];bmFL
90.expected error 预期误差 COc1np
91.population 总体 s
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92.sampling risk 抽样风险 X_+`7yCi"x
93.non- sampling risk 非抽样风险 R}Uvi9?
94.sampling unit 抽样单位 PV(bJ7&R
95.statistical sampling 统计抽样 4O9HoX#-?
96.tolerable error 可容忍误差 y.JAtsxD
97.the risk of under reliance 信赖不足风险 VXZd RsV8T
98.the risk of over reliance 信赖过度风险 ^v*ajy.>
99.the risk of incorrect rejection 误拒风险 c)#b*k,lw<
100. the risk of incorrect acceptance 误受风险 5H:NY|
101.working trial balance 试算平衡表 f'TjR#w
102.index and cross-referencing 索引和交叉索引 NS-u,5Jt
103.cash receipt 现金收入 5&v'
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104.cash disbursement 现金支出 djqSW9
105.bank statement 银行对账单 %MU<S9k
106.bank reconciliation 银行存款余额调节表 ,AGK O,w
107.balance sheet date 资产负债表日 ?0hk~8c
108.net realizable value 可变现净值 H.XD8qi3W
109.storeroom 仓库 p*_g0_^
110.sale invoice 销售发票 a3 6n}R4Q
111.price list 价目表 Dd<gYPC
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 JVwYV5-O<0
114.purchase requisition 请购单 .
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115.receiving report 验收报告 fC.-* r
116.gross margin 毛利 S&]+r<
117.manufacturing overhead 制造费用 y7wy9+>l
118.material requisition 领料单 *y5d
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119.inventory-taking 存货盘点 eT[,k[#q
120.bond certificate 债券 e%`gD*8
121.stock certificate 股票 ?JzLn,&
122.audit report 审计报告 ($7>\"+Tl
123.entity 被审计单位 Se*ZQtwE
124.addressee of the audit report 审计报告的收件人 @]6)j&
125.unqualified opinion 无保留意见 ETV|;>v
126.qualified opinion 保留意见 H&[ CSc
127.disclaimer of opinion 无法表示意见 5aL0N
128.adverse opinion 否定意见 Ooc,R(
129 Auditors‘Report审计报告 Q5;Km1(
130 internal audit内部审计 [`=|^2n?
131 public sector audit政府审计 WfhQi
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账项基础审计accounting number-based audit `8xmMA_l
风险导向审计方法risk-oriented audit approach $bF.6