1.audit 审计 (Ia} ]q
2.attestation o~F @1
鉴证 'Z+~G
3.credibility +?~'K&@
可信赖程度 ]cnLJ^2
4.audit of financial statements 财务报表审计 EIwTx:{F
5.agreed-upon procedures 执行商定程序 bO:Ei
6.high levels of assurance 高水平保证 PQsqi;=)
7.compilation 编制 ":*PC[)W
8.reliability 可靠性 H\2+cAFN#
9.relevance 相关性 _Va!Ky
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10.professional skepticism 职业谨慎
M? oK@i
11.objectivity 客观性 Cd#>,,\z
12. professional competence 专业胜任能力
S ;x;FU
13.Senior/CPA-in-charge 项目经理 Mrp'wF
D
14.audit engagement letter 业务约定书 4XDR?KUM
15.recurring audit 连续审计 o)7gKWjujP
16.the client 委托人 A:EF#2)g
17.change CPA 更换注册会计师 !p1OBS|
18.the existing CPA 现任注册会计师 Qt
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19.the successor CPA 后任注册会计师 4?X#d)L(
20.the preceding CPA前任注册会计师 m El*{]
21.issue the audit report 出具审计报告 2i4FIS|z0
22.expert 专家 %,GY&hTw
23.the board of directors 董事会 u7&r'rZ1_!
24.knowledge of the entity‘ s business 了解被审计单位情况 W 0Q-&4
25.assess material misstatement risks评估重大错报风险 N
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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 )kl| 5i
27.a general knowledge of ————- 初步了解―――的情况 SM5i3EcFYP
28.a more knowledge of—————— 进一步了解的情况 jpqq>Hbg_
29.the prior year‘s working papers 以前年度工作底稿 hNXPm~OK\
30.minutes of meeting 会议纪要 uRKCvsi sX
31.business risks 经营风险 vfJ}t#%UH
32.appropriateness 适当性 2"NRnCx*
33.accounting estimate 会计估计 .
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34.management representations 管理层声明 phUno2fH
35.going concern assumption 持续经营假设 -3X#$k8
36.audit plan 审计计划 Wy,DA^\ef
37.significant audit areas 重点审计领域 rB}UFS)
38.error 错误 !J[3U
39.fraud舞弊 |^Z1 D TAw
40.modified or additional procedures 修改或追加审计程序 FZnkQ
41.misappropriation of assets 侵占资产 _Q/D%7[pa
42.transactions without substance 虚假交易 dZRz'd
43.unusual pressures 异常压力 mUzNrkG(G
44.the suspected noncompliance 涉嫌存在违法行为 0X -u'=Bs
45.materialiy 重要性 Tn/T:7C
46.exceed the materiality level 超过重要性水平 ` &|Rs
47.approach the materiality level 接近重要性水平 X4&{/;$
48.an acceptably low level 可接受水平 O
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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 +M
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50.misstatements or omissions 错报或漏报 \CB{Ut+s
51.aggregate 总计 ^DVr>u
52.subsequent events 期后事项 s'ntf
53.adjust the financial statements 调整财务报表 ?};}#%971
54.perform additional audit procedures 实施追加的审计程序 \*!?\Ko`W
55.audit risk 审计风险 `ItMn&P
56.detection risk 检查风险 R,/?p
57.inappropriate audit opinion 不适当的审计意见 B @UaaWh
58.material misstatement 重大的错报 1#Dpj.cO#
59.tolerable misstatement 可容忍错报 \^?BC;s^C
60.the acceptable level of detection risk 可接受的检查风险 (zBa2Vmmv
61.assessed level of material misstatement risk 重大错报风险的评估水平 8[ 1D4d
62.simall business 小规模企业 ^M
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63.accounting system 会计系统 Q}W6?XDu
64.test of control 控制测试 XY1NTo.=
65.walk-through test 穿行测试 <[?oP[ j
66.communication 沟通
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67.flow chart 流程图 ;Mc\>i/
68.reperformance of internal control 重新执行 ! k||-Q&
69.audit evidence 审计证据 T^aEx.`O}`
70.substantive procedures 实质性程序 "4H&wHhT!
71.assertions 认定 3ZU`}
72.esistence 存在 s9~W( Wi
73.occurrence 发生 _C&2-tnp
74.completeness 完整性 1a| q&L`o
75.rights and obligations 权利和义务 9]VUQl9gh
76.valuation and allocation 计价和分摊 sZPPS&KoP3
77.cutoff 截止 6/T
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78.accuracy 准确性 mmAikT#k
79.classification 分类 [E2afC>zrl
80.inspection 检查 q*Yh_IT.I
81.supervision of counting 监盘 q+3Z3v
82.observation 观察 D.j'n-yw
83.confirmation 函证 g[44YrRD
84.computation 计算 II)\rVP5
85.analytical procedures 分析程序 bec n$R
86.vouch 核对 z;GnQfYG
87.trace 追查 }/[tB
88.audit sampling 审计抽样 0lF[N.!\9
89.error 误差 <G{m=
90.expected error 预期误差 A0cC)
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91.population 总体 B+iVK(j'[v
92.sampling risk 抽样风险 F5wCl2I
93.non- sampling risk 非抽样风险 R?(0:f
94.sampling unit 抽样单位 IaH8#3+a
95.statistical sampling 统计抽样 j =r`[Bm
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 5iz]3]}%
98.the risk of over reliance 信赖过度风险 K\nN2y
99.the risk of incorrect rejection 误拒风险 dfi
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100. the risk of incorrect acceptance 误受风险 CK 3]]{
101.working trial balance 试算平衡表 S WVeUL#5
102.index and cross-referencing 索引和交叉索引 "'4R_R
103.cash receipt 现金收入 @T._
104.cash disbursement 现金支出 GX&BUP\
105.bank statement 银行对账单 \$/)o1SG
106.bank reconciliation 银行存款余额调节表 KIC5U50J
107.balance sheet date 资产负债表日 m(s(2
wq"f
108.net realizable value 可变现净值 M3o dyO(
109.storeroom 仓库 >zFe)
110.sale invoice 销售发票 wXMKQ)$(
111.price list 价目表 93XTumpV
112.positive confirmation request 积极式询证函 %UI.E=`n
113.negative confirmation request 消极式询证函 3DV';
114.purchase requisition 请购单 Y
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115.receiving report 验收报告 xpxUn8.
116.gross margin 毛利 u&/q7EBfP
117.manufacturing overhead 制造费用 JC(rSs*
118.material requisition 领料单 X,IjM&o"Y
119.inventory-taking 存货盘点 \-0@9E<D
120.bond certificate 债券 Al09R,I;
121.stock certificate 股票 ;3U-ghj
122.audit report 审计报告 D!h8NZ;El
123.entity 被审计单位 ,G!M?@Q
124.addressee of the audit report 审计报告的收件人 ,3.E]_3xX
125.unqualified opinion 无保留意见 N
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126.qualified opinion 保留意见 *&q\)\(3w
127.disclaimer of opinion 无法表示意见 {^i7 3}@O
128.adverse opinion 否定意见 pzbR.L}'D
129 Auditors‘Report审计报告 gD3s,<>o
130 internal audit内部审计 U[*VNJSp
131 public sector audit政府审计 KoRJ'WW^
账项基础审计accounting number-based audit +(x^5~QX
风险导向审计方法risk-oriented audit approach .X\p;~H
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