1.audit 审计 (\
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2.attestation kcNPdc
鉴证 xj]^<oi<
3.credibility c[vFh0s"m
可信赖程度 rNke&z:%X_
4.audit of financial statements 财务报表审计 4 4WyfpTJ*
5.agreed-upon procedures 执行商定程序 !b$~Sm)
6.high levels of assurance 高水平保证 9m"EY@-
7.compilation 编制 %w!x \U V
8.reliability 可靠性 ( pCU:'"
9.relevance 相关性 NUuIh
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10.professional skepticism 职业谨慎 }4,[oD
11.objectivity 客观性 #2*R0_b
12. professional competence 专业胜任能力 h>z5m
13.Senior/CPA-in-charge 项目经理 J'I1NeK
14.audit engagement letter 业务约定书 au+:-Khm
15.recurring audit 连续审计 r"VNq&v]9
16.the client 委托人 }_+) :<Db
17.change CPA 更换注册会计师 -<u_fv
18.the existing CPA 现任注册会计师 VEL!-e^X&
19.the successor CPA 后任注册会计师 Hr}\-$
20.the preceding CPA前任注册会计师 u&f|z9
21.issue the audit report 出具审计报告 *m'&<pg]X
22.expert 专家 G}]'}FUp
23.the board of directors 董事会 *iSE)[W
24.knowledge of the entity‘ s business 了解被审计单位情况 :o:/RR p[
25.assess material misstatement risks评估重大错报风险 oy=ej+:
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 1:{+{Yl7
27.a general knowledge of ————- 初步了解―――的情况 `0W+(9}
28.a more knowledge of—————— 进一步了解的情况 @cG+D
29.the prior year‘s working papers 以前年度工作底稿 x|Ms2.!
30.minutes of meeting 会议纪要 k~QmDq
31.business risks 经营风险 SE
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32.appropriateness 适当性 g/i.b&
33.accounting estimate 会计估计 _?Ly7*UML
34.management representations 管理层声明 \5HVX/
35.going concern assumption 持续经营假设 g6][N{xW0
36.audit plan 审计计划 1l.HQ IS
37.significant audit areas 重点审计领域 ++|e
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38.error 错误 I5Rd~-="G
39.fraud舞弊 kWCxc0
40.modified or additional procedures 修改或追加审计程序 7G Jhc
41.misappropriation of assets 侵占资产 ?uF3Q)rCk
42.transactions without substance 虚假交易 |uJjO>8]|
43.unusual pressures 异常压力 o
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44.the suspected noncompliance 涉嫌存在违法行为 [a#*%H{OC
45.materialiy 重要性 ,GtN6?
46.exceed the materiality level 超过重要性水平 T!1XL7
47.approach the materiality level 接近重要性水平 7e)j|a-!<
48.an acceptably low level 可接受水平 1b2xWzpG
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 5E${
50.misstatements or omissions 错报或漏报 *4Z! 5iOs
51.aggregate 总计 :p$Q3
52.subsequent events 期后事项 4`?WdCW8
53.adjust the financial statements 调整财务报表 $WQm"WAKe
54.perform additional audit procedures 实施追加的审计程序 $o
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55.audit risk 审计风险 ji5Nq
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56.detection risk 检查风险 hXc:y0
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57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 Saks~m7,
59.tolerable misstatement 可容忍错报 TH~"y
60.the acceptable level of detection risk 可接受的检查风险 fV!~SX6S
61.assessed level of material misstatement risk 重大错报风险的评估水平 FJsM3|{2=d
62.simall business 小规模企业 IKp/xj[!
63.accounting system 会计系统 ,Mn`kL<F
64.test of control 控制测试 K[q-[q#yc
65.walk-through test 穿行测试 i\ )$
66.communication 沟通 a0`(*#P
67.flow chart 流程图 lQ2vQz-J
68.reperformance of internal control 重新执行 }~v0o#
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69.audit evidence 审计证据 ;F/w&u.n
70.substantive procedures 实质性程序 jGDuKb@:
71.assertions 认定 J2!)%mF$
72.esistence 存在 w!Ii
73.occurrence 发生 ERfSJ
74.completeness 完整性 VexQ ]
75.rights and obligations 权利和义务 h0-CTPQ7A
76.valuation and allocation 计价和分摊 NV\{$*j(|J
77.cutoff 截止 80LN(0?x
78.accuracy 准确性 2:1
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79.classification 分类 R]d934s
80.inspection 检查 9*(uJA
81.supervision of counting 监盘 u X(
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82.observation 观察 TTSq }sb}
83.confirmation 函证 |u[@g`Z
84.computation 计算 sGGi7%
85.analytical procedures 分析程序 wf~n>e^e
86.vouch 核对 ca:Vdrw`
87.trace 追查 fs,>X!l+
88.audit sampling 审计抽样 8~iggwZ~h"
89.error 误差 ~01t_Xp qc
90.expected error 预期误差 J>+~//C
91.population 总体 YcM0A~<
92.sampling risk 抽样风险 wHs4~"EY9
93.non- sampling risk 非抽样风险 X D\;|
94.sampling unit 抽样单位 7fW$jiw
95.statistical sampling 统计抽样 z+j3j2
96.tolerable error 可容忍误差 z[]8"C=
97.the risk of under reliance 信赖不足风险 L#MMNc+
98.the risk of over reliance 信赖过度风险 Rab7Y,AA
99.the risk of incorrect rejection 误拒风险 t#nRa Pzp
100. the risk of incorrect acceptance 误受风险 oox;8d4}y
101.working trial balance 试算平衡表 =qww|B92
102.index and cross-referencing 索引和交叉索引 :MF+`RpL
103.cash receipt 现金收入 ,'@t.XP
104.cash disbursement 现金支出 @KU^B_{i
105.bank statement 银行对账单 fczH^+mI
106.bank reconciliation 银行存款余额调节表 H `_{n<
107.balance sheet date 资产负债表日 nO8e'&|
108.net realizable value 可变现净值 -'j|U[&N\
109.storeroom 仓库 PLK;y
110.sale invoice 销售发票 bO
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111.price list 价目表 2Jt*s$
112.positive confirmation request 积极式询证函 |N5|B Q(y$
113.negative confirmation request 消极式询证函 ]fU0;jzX
114.purchase requisition 请购单 >2#F5c67
115.receiving report 验收报告 K^c%$n:}+
116.gross margin 毛利 E<tJ8&IGk
117.manufacturing overhead 制造费用
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118.material requisition 领料单 ^dKtUH/78G
119.inventory-taking 存货盘点 _[y<u})
120.bond certificate 债券 IGI$,C
121.stock certificate 股票 ,BlNj^
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122.audit report 审计报告 H) q_9<;
123.entity 被审计单位 &xS]
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124.addressee of the audit report 审计报告的收件人 !InC8+be
125.unqualified opinion 无保留意见 k1HCPj
126.qualified opinion 保留意见 OJ<V<=MYZ
127.disclaimer of opinion 无法表示意见 ~L9I@(/S
128.adverse opinion 否定意见 R(#ZaFuo[
129 Auditors‘Report审计报告 f+4j ^y}
130 internal audit内部审计 }%S#d&wh$_
131 public sector audit政府审计 A7zL\U4
账项基础审计accounting number-based audit G4J)o?:m@
风险导向审计方法risk-oriented audit approach *NoixV1>