1.audit 审计 UBKu/@[f@
2.attestation &A/]pi-\
鉴证 ,]C;sN%~}
3.credibility "V7K SO
可信赖程度 eu|YCYj)g
4.audit of financial statements 财务报表审计 2>9C-VL2
5.agreed-upon procedures 执行商定程序 cU (D{~
6.high levels of assurance 高水平保证 'c&Ed
7.compilation 编制 QhFVxCA
8.reliability 可靠性 .<?GS{6
N
9.relevance 相关性 Mexk~zA^
10.professional skepticism 职业谨慎 P{`C^W$J^
11.objectivity 客观性 o 11jca|
12. professional competence 专业胜任能力 E =67e=h
13.Senior/CPA-in-charge 项目经理 )* : gqN
14.audit engagement letter 业务约定书 GAzU?a{S
15.recurring audit 连续审计 u
C vj!
16.the client 委托人 ~NgA
17.change CPA 更换注册会计师 }Bh8=F3O
Q
18.the existing CPA 现任注册会计师 4B;=kL_f
19.the successor CPA 后任注册会计师 M^Yh|%M
20.the preceding CPA前任注册会计师 P:S .~Jq
21.issue the audit report 出具审计报告 hFU
lNJ
22.expert 专家 BVQqY$>
23.the board of directors 董事会 u#fM_>ML
24.knowledge of the entity‘ s business 了解被审计单位情况 GVr1`l
25.assess material misstatement risks评估重大错报风险 /HEw-M9z
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 (/YHk`v2
27.a general knowledge of ————- 初步了解―――的情况 Es`Px_k
28.a more knowledge of—————— 进一步了解的情况 g-k|>-h
29.the prior year‘s working papers 以前年度工作底稿 .LZ?S"z$w
30.minutes of meeting 会议纪要 ?<,l3pwqa
31.business risks 经营风险 }K>d+6qk5
32.appropriateness 适当性 =s{> Fsm1
33.accounting estimate 会计估计 FUzzB94a
34.management representations 管理层声明 K3
m/(jdO
35.going concern assumption 持续经营假设 ,ng Cv;s
36.audit plan 审计计划 t+
TdLDJR
37.significant audit areas 重点审计领域 u
Mv,zO5
38.error 错误 J{<X7uB
39.fraud舞弊 S+6.ZZ9c
40.modified or additional procedures 修改或追加审计程序 *a^(vo
41.misappropriation of assets 侵占资产 "{xrL4BtC
42.transactions without substance 虚假交易 ~=LE0. 3[
43.unusual pressures 异常压力 DfD&)tsMQ
44.the suspected noncompliance 涉嫌存在违法行为 >6-`}G+|
45.materialiy 重要性 ?UR0:f:}oc
46.exceed the materiality level 超过重要性水平 6_;icpN]
47.approach the materiality level 接近重要性水平 7EEl+;wK
48.an acceptably low level 可接受水平 ]N]!o#q}L
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 @1j
50.misstatements or omissions 错报或漏报 e%M;?0j
51.aggregate 总计 d1T!+I
52.subsequent events 期后事项 {YC@T(
53.adjust the financial statements 调整财务报表 Gz0]}]A
54.perform additional audit procedures 实施追加的审计程序 j;r-
NCBnz
55.audit risk 审计风险 +`0k Fbx
56.detection risk 检查风险 G_JA-@i%
57.inappropriate audit opinion 不适当的审计意见 >Tx?%nQ
58.material misstatement 重大的错报 N~gzDQ3
59.tolerable misstatement 可容忍错报 :OZrH<SW
60.the acceptable level of detection risk 可接受的检查风险 w2c?.x
61.assessed level of material misstatement risk 重大错报风险的评估水平 T!{w~'=F
62.simall business 小规模企业 FV!q!D
63.accounting system 会计系统 0mVNQxHI
64.test of control 控制测试 WU`
rh^
65.walk-through test 穿行测试 wlvgg
66.communication 沟通
~~P5k:
67.flow chart 流程图 [|L<_.8
68.reperformance of internal control 重新执行 i]
4I [!
69.audit evidence 审计证据 D_7,m%Z:
70.substantive procedures 实质性程序 uW{l(}0N
71.assertions 认定 B$K=\6o
72.esistence 存在
v?$:@9pAk
73.occurrence 发生 _[3D
74.completeness 完整性 3"e
,qY
75.rights and obligations 权利和义务 *^4"5X@
76.valuation and allocation 计价和分摊 eByz-,{P
77.cutoff 截止 V!=,0zy~Z
78.accuracy 准确性 J8(lIk:e
79.classification 分类 x,-75
80.inspection 检查 L*+@>3mu)
81.supervision of counting 监盘 I236RIq
82.observation 观察 6
gE7e|+
83.confirmation 函证 'H!Uh]!
84.computation 计算 m0SlOgRsk
85.analytical procedures 分析程序 T^KKy0ZGM
86.vouch 核对 ^x,YW]AS}
87.trace 追查 cT,sh~-x,
88.audit sampling 审计抽样 m(!FHPvN
89.error 误差 j^JPZ{ej?
90.expected error 预期误差 t*u:hex
91.population 总体
)10+@d
92.sampling risk 抽样风险 ]ieeP4*
93.non- sampling risk 非抽样风险 0S~rgq|O
94.sampling unit 抽样单位 niyV8
v
95.statistical sampling 统计抽样 Hn"RH1Zy
96.tolerable error 可容忍误差 q} >%8;nm
97.the risk of under reliance 信赖不足风险 F41=b4/
98.the risk of over reliance 信赖过度风险 +\9NDfYIA
99.the risk of incorrect rejection 误拒风险 `^&OF uee
100. the risk of incorrect acceptance 误受风险 }Y\%RA
101.working trial balance 试算平衡表 4[eXe$
102.index and cross-referencing 索引和交叉索引 cwg"c4V
103.cash receipt 现金收入 6_Y,eL]"
104.cash disbursement 现金支出 ?tbrbkx
105.bank statement 银行对账单 c@7rqHU-0
106.bank reconciliation 银行存款余额调节表 lo+A%\1
107.balance sheet date 资产负债表日 5]0<9a
108.net realizable value 可变现净值 Lf&kv7Wj
109.storeroom 仓库 :o3N;*o>)0
110.sale invoice 销售发票 8ib:FF(= u
111.price list 价目表 K0>zxqY
112.positive confirmation request 积极式询证函 ":ue-=&M
113.negative confirmation request 消极式询证函 sgFEK[w
.y
114.purchase requisition 请购单 4hj|cCrO
115.receiving report 验收报告 4r}51 N\
116.gross margin 毛利 (9a^$C*
117.manufacturing overhead 制造费用 7[)E>XRE
118.material requisition 领料单 qE"OB
119.inventory-taking 存货盘点 <5051UEu
120.bond certificate 债券 n[rCQdM&U"
121.stock certificate 股票 |BXg/gW
122.audit report 审计报告 |6-nbj
123.entity 被审计单位 5H^(2w
124.addressee of the audit report 审计报告的收件人 z{QqY.Gu{G
125.unqualified opinion 无保留意见 W=?<<dVYD
126.qualified opinion 保留意见 a7opCmL
127.disclaimer of opinion 无法表示意见 l/5
hp.
128.adverse opinion 否定意见 ]-#DB^EQ
129 Auditors‘Report审计报告 L4W5EO$
130 internal audit内部审计 'w aaw_>b
131 public sector audit政府审计 E1
2uZ$X
账项基础审计accounting number-based audit
9(Xn>G'iT
风险导向审计方法risk-oriented audit approach ?r4>" [