1.audit 审计 au7.4ln>Y
2.attestation bN$r k|
鉴证 30>3 !Xqa
3.credibility s{0aBeq
可信赖程度 -fS.9+k0/
4.audit of financial statements 财务报表审计 bi[IqU!9
5.agreed-upon procedures 执行商定程序 .8(OT./
6.high levels of assurance 高水平保证 Fqy\CMC
7.compilation 编制 qpIC{'A.
8.reliability 可靠性 }e2VY
9.relevance 相关性 H@bf'guA|B
10.professional skepticism 职业谨慎
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11.objectivity 客观性 |`Or'%|PR
12. professional competence 专业胜任能力 ]:>,A@7
13.Senior/CPA-in-charge 项目经理 EU7|,>a
14.audit engagement letter 业务约定书 eI45PMP
15.recurring audit 连续审计 ':{>a28=
16.the client 委托人 /!h;c$
17.change CPA 更换注册会计师 kQ1w5mCh
18.the existing CPA 现任注册会计师 Q7Iw[=;\
19.the successor CPA 后任注册会计师 JjaoOe
20.the preceding CPA前任注册会计师 1#IlWEg
21.issue the audit report 出具审计报告 AIMSX]m
22.expert 专家
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23.the board of directors 董事会 $odso;H
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24.knowledge of the entity‘ s business 了解被审计单位情况 S*o[ZA
25.assess material misstatement risks评估重大错报风险 ;OqB5qd
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
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27.a general knowledge of ————- 初步了解―――的情况 %\]*OZ7
28.a more knowledge of—————— 进一步了解的情况 / 0 O=(
29.the prior year‘s working papers 以前年度工作底稿 p
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30.minutes of meeting 会议纪要 V |(H|9
31.business risks 经营风险 OC-gA}FZ-}
32.appropriateness 适当性 `]Q:-h
33.accounting estimate 会计估计 PB;eHy
34.management representations 管理层声明 _SW3_8SuM.
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 X 1
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37.significant audit areas 重点审计领域 Zm6{n'
38.error 错误 7}M2bH} \K
39.fraud舞弊 aDO!
40.modified or additional procedures 修改或追加审计程序 T5a*z}L5
41.misappropriation of assets 侵占资产 o2<#s)GpY
42.transactions without substance 虚假交易 jv&*uYm
43.unusual pressures 异常压力 eek7=Z
44.the suspected noncompliance 涉嫌存在违法行为 J8mdoVt
45.materialiy 重要性 "g$IP9?U
46.exceed the materiality level 超过重要性水平 vZ.x{"n'~
47.approach the materiality level 接近重要性水平 n{6G"t:^l
48.an acceptably low level 可接受水平 ZK>WW
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 bv&;R
50.misstatements or omissions 错报或漏报 uEX!xx?Q#
51.aggregate 总计 gNt(,_]ZR
52.subsequent events 期后事项 j4qJ.i
53.adjust the financial statements 调整财务报表 Djg,Lvhm
54.perform additional audit procedures 实施追加的审计程序 &Z`#cMR{H
55.audit risk 审计风险 o!)3?
56.detection risk 检查风险 [
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57.inappropriate audit opinion 不适当的审计意见 EK4d_L]I
58.material misstatement 重大的错报 '&\kxNglJ
59.tolerable misstatement 可容忍错报 xg3:} LQ
60.the acceptable level of detection risk 可接受的检查风险 |`.([2
61.assessed level of material misstatement risk 重大错报风险的评估水平 gLOEh6
62.simall business 小规模企业 #{?qNl8F*J
63.accounting system 会计系统 EOCN&_Z;
64.test of control 控制测试 x QIq^/F0
65.walk-through test 穿行测试 {WYX~Mvvj
66.communication 沟通 ;qm
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67.flow chart 流程图 S:OO0<W
68.reperformance of internal control 重新执行 :Of^xj>A
69.audit evidence 审计证据 DAXX;4
70.substantive procedures 实质性程序 Ft&]7dT{W
71.assertions 认定 Ymg|4%O@
72.esistence 存在 .>WxDQIo
73.occurrence 发生 RS8Hf~0G
74.completeness 完整性 XCBL}pNkR
75.rights and obligations 权利和义务 "g1)f"pL
76.valuation and allocation 计价和分摊 PpAu!2lt9
77.cutoff 截止 U
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78.accuracy 准确性 ev*k*0
79.classification 分类 tNbN7yI
80.inspection 检查 FY#C.mL
81.supervision of counting 监盘 t+!$[K0/
82.observation 观察 nCdR EXw
83.confirmation 函证 i%0ur
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84.computation 计算 ;IZwTXu !S
85.analytical procedures 分析程序 |>dI/_'
86.vouch 核对 d'NIV9P`j]
87.trace 追查 ivN&HAxI@
88.audit sampling 审计抽样 E&[{4Ml
89.error 误差 wY[+ZT
90.expected error 预期误差 ^G}47(
91.population 总体
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92.sampling risk 抽样风险 kZmpu?P
93.non- sampling risk 非抽样风险 4bYK}o
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94.sampling unit 抽样单位 }khV'6"'|
95.statistical sampling 统计抽样 y.< m#Zzt
96.tolerable error 可容忍误差 "i[@P)
97.the risk of under reliance 信赖不足风险 nH[yJGZYSA
98.the risk of over reliance 信赖过度风险 J^Wa8Q;9lX
99.the risk of incorrect rejection 误拒风险 |xdsl,
100. the risk of incorrect acceptance 误受风险 hvsWs.;L'
101.working trial balance 试算平衡表 @emK1iwm
102.index and cross-referencing 索引和交叉索引 8|l\EVV6
103.cash receipt 现金收入 woGAf)vV#
104.cash disbursement 现金支出 x"~8*V'0
105.bank statement 银行对账单 #."-#"0
106.bank reconciliation 银行存款余额调节表 d,B:kE0Y
107.balance sheet date 资产负债表日 f Sa"%8%
108.net realizable value 可变现净值 hG12ZZ D
109.storeroom 仓库 e#$]Y?,
110.sale invoice 销售发票 *Doa*wQ
111.price list 价目表 of%Ktm5Qi
112.positive confirmation request 积极式询证函 Z8K?
113.negative confirmation request 消极式询证函 !
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114.purchase requisition 请购单 61k"p2?+
115.receiving report 验收报告 Ku5\]
116.gross margin 毛利 3z{?_;bR
117.manufacturing overhead 制造费用 "Q@ronP(~
118.material requisition 领料单 P-y jN
119.inventory-taking 存货盘点 QI'Oz{vE
120.bond certificate 债券 :VRNs
121.stock certificate 股票 !Prg_6
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122.audit report 审计报告 R{<kW9!
123.entity 被审计单位 ^/I
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124.addressee of the audit report 审计报告的收件人 #S!)JM|4wk
125.unqualified opinion 无保留意见 hK L4cpK4
126.qualified opinion 保留意见 W$hx,VEy`
127.disclaimer of opinion 无法表示意见 ,Z&xNBX
128.adverse opinion 否定意见 0zmE>/O+
129 Auditors‘Report审计报告 cUKE
130 internal audit内部审计 )rxX+k+b/
131 public sector audit政府审计 f
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账项基础审计accounting number-based audit 7)`nD<j5
风险导向审计方法risk-oriented audit approach gmw|H?]