1.audit 审计 aQtd6L+ J
2.attestation :~vodh
鉴证 7GYf#} N
3.credibility 2Jd(@DcJ2C
可信赖程度 !i^"3!.l,]
4.audit of financial statements 财务报表审计 Pc`d]*BYi
5.agreed-upon procedures 执行商定程序 =GPXuo
6.high levels of assurance 高水平保证 Og/aTR<;=
7.compilation 编制 'z(Y9%+a
8.reliability 可靠性 &aLTy&8Fv
9.relevance 相关性 6*q1%rs:w
10.professional skepticism 职业谨慎 d-D,Gx]>$
11.objectivity 客观性 &>,;ye>A
12. professional competence 专业胜任能力 8(L$a1#5W
13.Senior/CPA-in-charge 项目经理 ERpAV-Zf
14.audit engagement letter 业务约定书 ,PTM'O@aU#
15.recurring audit 连续审计
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16.the client 委托人 U]=yCEb8p
17.change CPA 更换注册会计师 3' i6<
18.the existing CPA 现任注册会计师 =9GALoGL
19.the successor CPA 后任注册会计师 %^IQ<
20.the preceding CPA前任注册会计师 EfrQ~`\
21.issue the audit report 出具审计报告 Y 3BJ@sqz
22.expert 专家 d Fy$ w=
23.the board of directors 董事会 4,I,f>V
24.knowledge of the entity‘ s business 了解被审计单位情况 )4L2&e`k)(
25.assess material misstatement risks评估重大错报风险 /Sw~<B!8N
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 k&ci5MpN
27.a general knowledge of ————- 初步了解―――的情况 b>;?{
28.a more knowledge of—————— 进一步了解的情况 FvpU]
29.the prior year‘s working papers 以前年度工作底稿 Q)DEcx-|,
30.minutes of meeting 会议纪要 V`^*Z}d9
31.business risks 经营风险 da7"Q{f+
32.appropriateness 适当性 '[
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33.accounting estimate 会计估计 SK}sf9gTv
34.management representations 管理层声明 8tx*z"2S
35.going concern assumption 持续经营假设 ]y_:+SHc
36.audit plan 审计计划 HAxLYun(3w
37.significant audit areas 重点审计领域 o5o myMN
38.error 错误 Z7a@$n3h
39.fraud舞弊 i%K6<1R;y{
40.modified or additional procedures 修改或追加审计程序 u}@N
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41.misappropriation of assets 侵占资产 &Hb%Q! ^Kb
42.transactions without substance 虚假交易 -V/y~/]J
43.unusual pressures 异常压力 {N4 'g_
44.the suspected noncompliance 涉嫌存在违法行为 >n"0>[:4
45.materialiy 重要性 3W?7hh
46.exceed the materiality level 超过重要性水平 dy&G~F28
47.approach the materiality level 接近重要性水平 XV]N}~h o`
48.an acceptably low level 可接受水平 T+Z[&|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 rmX*s}B
50.misstatements or omissions 错报或漏报 * ,a
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51.aggregate 总计 t*IePz] /
52.subsequent events 期后事项 ):$KM{X
53.adjust the financial statements 调整财务报表 rl|'.~mc
54.perform additional audit procedures 实施追加的审计程序 >v+1v
55.audit risk 审计风险 Hr?lRaV
56.detection risk 检查风险 @+b$43^
57.inappropriate audit opinion 不适当的审计意见 zZCl]cql
58.material misstatement 重大的错报 =XR~I
59.tolerable misstatement 可容忍错报 Z/ q6Q#
60.the acceptable level of detection risk 可接受的检查风险 xt^1,V4Ei~
61.assessed level of material misstatement risk 重大错报风险的评估水平 c
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62.simall business 小规模企业 n
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63.accounting system 会计系统 gi!_Nz
64.test of control 控制测试 \zBi-GI
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65.walk-through test 穿行测试
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66.communication 沟通 dc)%5fV\
67.flow chart 流程图 hxoajexU
68.reperformance of internal control 重新执行 5?0<.f,
69.audit evidence 审计证据 <:9ts@B
70.substantive procedures 实质性程序 \s)MNs
71.assertions 认定 :r
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72.esistence 存在 $JY\q2
73.occurrence 发生 <=.6Z*x+
74.completeness 完整性 qO>UN[Y
75.rights and obligations 权利和义务 <m-(B"FX
76.valuation and allocation 计价和分摊 *Jsb~wta
77.cutoff 截止 w%])
78.accuracy 准确性 <XLae'R
79.classification 分类 j\ y!
80.inspection 检查 ",/6bs#$
81.supervision of counting 监盘 Ae>+Fcv
82.observation 观察 b/S:&%E
83.confirmation 函证 u@_|4Bp,"
84.computation 计算 #/YS
85.analytical procedures 分析程序 ~J].~^[
86.vouch 核对 2.^{4 1:
87.trace 追查 |Hf|N$
88.audit sampling 审计抽样 wkp2A18n
89.error 误差 U"GxXrl
90.expected error 预期误差 h@
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91.population 总体 %0Ur3
92.sampling risk 抽样风险 $Tbsre\MJ
93.non- sampling risk 非抽样风险 </25J((
94.sampling unit 抽样单位 '4'Z
95.statistical sampling 统计抽样 E)*ht;u
96.tolerable error 可容忍误差 sC3Vj(d!i
97.the risk of under reliance 信赖不足风险 {!2K-7;
98.the risk of over reliance 信赖过度风险 PNm@mC_fh
99.the risk of incorrect rejection 误拒风险 dj0%?g>
100. the risk of incorrect acceptance 误受风险 Q:P)g#suc
101.working trial balance 试算平衡表 9Q9{>d#"
102.index and cross-referencing 索引和交叉索引 g (w/
103.cash receipt 现金收入 J1w[gf]J
104.cash disbursement 现金支出 XUP{]w`.Z
105.bank statement 银行对账单 }c8nn
106.bank reconciliation 银行存款余额调节表 (G|
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107.balance sheet date 资产负债表日 F6U#EvL
108.net realizable value 可变现净值 T,!EL+o4
109.storeroom 仓库 T~3{$
110.sale invoice 销售发票 i
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111.price list 价目表 z6`0Uv~
112.positive confirmation request 积极式询证函 qx#M6\L!
113.negative confirmation request 消极式询证函 UBL{3s^"
114.purchase requisition 请购单 lAnq2j|
115.receiving report 验收报告 Wc@
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116.gross margin 毛利 63E6nW M
117.manufacturing overhead 制造费用 bSe\d~{
118.material requisition 领料单 v]
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119.inventory-taking 存货盘点 /si<Fp)z
120.bond certificate 债券 Zu"qTJE/1
121.stock certificate 股票 l,o'J%<%
122.audit report 审计报告 7^i7U-A<A
123.entity 被审计单位 Rw'}>?k]
124.addressee of the audit report 审计报告的收件人 ho=!Yy
125.unqualified opinion 无保留意见 ]T)N{"&N/
126.qualified opinion 保留意见 y,
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127.disclaimer of opinion 无法表示意见 LuySa2,
128.adverse opinion 否定意见 `}ak]Z_
129 Auditors‘Report审计报告 9n(68|^$
130 internal audit内部审计 5
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131 public sector audit政府审计 0d+n[Go+S
账项基础审计accounting number-based audit Pg}QRCB@
风险导向审计方法risk-oriented audit approach (xo`*Q,+