1.audit 审计 bdkxCt
2.attestation HVK./yqy
鉴证 f/RDo4
3.credibility *'nZ|r v
可信赖程度 keL!;q|r-)
4.audit of financial statements 财务报表审计 j\.\ePmk]
5.agreed-upon procedures 执行商定程序 lM-*{<B
6.high levels of assurance 高水平保证 wQ/Z:
7.compilation 编制 5WG:m'$$
8.reliability 可靠性 F otHITw[
9.relevance 相关性 P V,AN
10.professional skepticism 职业谨慎 YN 31Lo
11.objectivity 客观性 DB;Nr3x
12. professional competence 专业胜任能力 &[|P/gj#>
13.Senior/CPA-in-charge 项目经理 7__?1n~{
14.audit engagement letter 业务约定书 qb1[-H
15.recurring audit 连续审计 2rJeON
16.the client 委托人 , 1`-u$
17.change CPA 更换注册会计师 >*cg
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18.the existing CPA 现任注册会计师 Z* L{;
19.the successor CPA 后任注册会计师 W;@9x1jKX
20.the preceding CPA前任注册会计师 u.Z,HsEO b
21.issue the audit report 出具审计报告 !_SIq`5]@
22.expert 专家 d65t"U
23.the board of directors 董事会 yCOIv!/zy
24.knowledge of the entity‘ s business 了解被审计单位情况 lc2RMu
25.assess material misstatement risks评估重大错报风险 hXx.
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 BbdJR]N/!h
27.a general knowledge of ————- 初步了解―――的情况 8}(ul
28.a more knowledge of—————— 进一步了解的情况 K JX@?1"
29.the prior year‘s working papers 以前年度工作底稿 S|?Ht61k
30.minutes of meeting 会议纪要 /l@h[}g+d-
31.business risks 经营风险 [Y=X^"PF
32.appropriateness 适当性 F_&bE@k
33.accounting estimate 会计估计 I~.d/!>Z
34.management representations 管理层声明 .a *^6TC.
35.going concern assumption 持续经营假设 "~HV!(dRMC
36.audit plan 审计计划 zr5(nAl
37.significant audit areas 重点审计领域 yL>wCD,L
38.error 错误 Ee?+IZ H7|
39.fraud舞弊 T11;LSD
40.modified or additional procedures 修改或追加审计程序 1-bQ
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41.misappropriation of assets 侵占资产 X0"f>.Lg
42.transactions without substance 虚假交易 J%n{R60b
43.unusual pressures 异常压力 L
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44.the suspected noncompliance 涉嫌存在违法行为 hfuGCD6F`
45.materialiy 重要性 2>bV+[@B
46.exceed the materiality level 超过重要性水平 gYy9N=f+
47.approach the materiality level 接近重要性水平 f8'$Mn,
48.an acceptably low level 可接受水平 @lnM%
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ?dcR!-3
50.misstatements or omissions 错报或漏报 9?_ybO~Oq
51.aggregate 总计 U
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52.subsequent events 期后事项 OK^0,0kS3
53.adjust the financial statements 调整财务报表 ']]&<B}mz
54.perform additional audit procedures 实施追加的审计程序 U.B=%S
55.audit risk 审计风险
+$x;FT&
56.detection risk 检查风险 |rbl sL2?Z
57.inappropriate audit opinion 不适当的审计意见 +e6c4Tw/
58.material misstatement 重大的错报 ttK`*Ng
59.tolerable misstatement 可容忍错报 U~w g'
60.the acceptable level of detection risk 可接受的检查风险 X;?Z_3I:5
61.assessed level of material misstatement risk 重大错报风险的评估水平
j{;RuNt
62.simall business 小规模企业 Mn=5yU
63.accounting system 会计系统 2i@t;h2E
64.test of control 控制测试 9IRvbE~2
65.walk-through test 穿行测试 Dxwv\+7]
66.communication 沟通 qJ|n73yn
67.flow chart 流程图 P6E=*^^m(
68.reperformance of internal control 重新执行 A'\jaB
69.audit evidence 审计证据 8uO@S*)0
70.substantive procedures 实质性程序 X}5aE4K/
71.assertions 认定 Ph&fOj=pFb
72.esistence 存在 oYG].PC
73.occurrence 发生 o,sw[
74.completeness 完整性 l?/.uNw
75.rights and obligations 权利和义务 ,OQ!lI_`R
76.valuation and allocation 计价和分摊 Yv`8{_8L
77.cutoff 截止 ]%y~
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78.accuracy 准确性 [?$|
79.classification 分类 IHg)xZ
80.inspection 检查 @MV%&y*z.
81.supervision of counting 监盘 DJ9;{,gm
82.observation 观察 4
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83.confirmation 函证 VhAZncw
84.computation 计算 ClH aR
85.analytical procedures 分析程序 g1uqsqYt
86.vouch 核对 [wM<J$=2
87.trace 追查 Hhbf9)
88.audit sampling 审计抽样 Qw$"W/&X
89.error 误差 Y"uFlHN&i
90.expected error 预期误差 wnE
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91.population 总体 P'Fy,fNg
92.sampling risk 抽样风险 IKK<D'6
93.non- sampling risk 非抽样风险 B=;pyhc
94.sampling unit 抽样单位 jj)9jUz
95.statistical sampling 统计抽样 O^]I>A#d
96.tolerable error 可容忍误差 rI:KZ}GZ
97.the risk of under reliance 信赖不足风险 1 ]@}+H
98.the risk of over reliance 信赖过度风险 LaZF=<w(
99.the risk of incorrect rejection 误拒风险 _e.b#
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100. the risk of incorrect acceptance 误受风险 i;0`d0^
101.working trial balance 试算平衡表 3_atv'I
102.index and cross-referencing 索引和交叉索引 (/_Q
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103.cash receipt 现金收入 v}IP%84
104.cash disbursement 现金支出 fJCh
105.bank statement 银行对账单 !40t:+I
106.bank reconciliation 银行存款余额调节表 /s%I(iP4
107.balance sheet date 资产负债表日 n;"4`6L~
108.net realizable value 可变现净值 {zGIQG9
109.storeroom 仓库 xaerMr
110.sale invoice 销售发票 NEO~|B*oDU
111.price list 价目表 lO9{S=N
112.positive confirmation request 积极式询证函 &F}1\6{fL
113.negative confirmation request 消极式询证函 We]X+>BlO
114.purchase requisition 请购单 34C
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115.receiving report 验收报告 F_~-o,\
116.gross margin 毛利 Xl6)&
117.manufacturing overhead 制造费用 Z"gllpDr$
118.material requisition 领料单 fBH&AO$Q
119.inventory-taking 存货盘点 ![5<\
120.bond certificate 债券 c
3@SgfKmk
121.stock certificate 股票 EGwY|+3
122.audit report 审计报告 'w%N(N tq
123.entity 被审计单位 ,l<-*yMD
124.addressee of the audit report 审计报告的收件人 dW7dMx
125.unqualified opinion 无保留意见 nRQIrUNq
126.qualified opinion 保留意见 i&,U);T
127.disclaimer of opinion 无法表示意见 (W/jkm
128.adverse opinion 否定意见 FbM5Bqv
129 Auditors‘Report审计报告 SEchF"KJQF
130 internal audit内部审计 9L#B"lh
131 public sector audit政府审计 vP}K(' (
账项基础审计accounting number-based audit ioi
风险导向审计方法risk-oriented audit approach }WGi9\9T&