1.audit 审计 a8xvK;`
2.attestation SkDr4kds
鉴证 )?{<Tt@
3.credibility
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可信赖程度 WB:0}b0Gu
4.audit of financial statements 财务报表审计 hNc8uV{r=
5.agreed-upon procedures 执行商定程序 wH"9N+82M
6.high levels of assurance 高水平保证 |5flvkid
7.compilation 编制 v7(7WfqP
8.reliability 可靠性 Yo %U{/e
9.relevance 相关性 QN8+Uj/zx
10.professional skepticism 职业谨慎 ij]UAJ}t
11.objectivity 客观性 Mnranhe>G
12. professional competence 专业胜任能力 ,Ee5}#dI
13.Senior/CPA-in-charge 项目经理 X1w1
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14.audit engagement letter 业务约定书 7 2$S'O%,0
15.recurring audit 连续审计 D:k<
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16.the client 委托人 6vNW)1{nn
17.change CPA 更换注册会计师 [>NMuwtG
18.the existing CPA 现任注册会计师 ]j0+4w
19.the successor CPA 后任注册会计师 [60y.qE
20.the preceding CPA前任注册会计师 :uYZ1O
21.issue the audit report 出具审计报告 ztU"CRa8
22.expert 专家 r
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23.the board of directors 董事会 g:uVl;>
24.knowledge of the entity‘ s business 了解被审计单位情况 ]fb@>1
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25.assess material misstatement risks评估重大错报风险 pCkMm)2g!
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KaEaJ
27.a general knowledge of ————- 初步了解―――的情况 `:'ciY|%b
28.a more knowledge of—————— 进一步了解的情况 !v2/sq$G
29.the prior year‘s working papers 以前年度工作底稿 QYH#WrIVx
30.minutes of meeting 会议纪要 ;[o:VuTs
31.business risks 经营风险 J>R$K
32.appropriateness 适当性 MXW1:
33.accounting estimate 会计估计 u""26k51
34.management representations 管理层声明 [xGwqa03
35.going concern assumption 持续经营假设 tHzgZoBz
36.audit plan 审计计划 OK4r)
37.significant audit areas 重点审计领域 :G6CWE
38.error 错误 W(s5mX,Kv
39.fraud舞弊 ;tQc{8O6L
40.modified or additional procedures 修改或追加审计程序 ~j{c9EDT|
41.misappropriation of assets 侵占资产 Q>L(=j2t
42.transactions without substance 虚假交易 6!i`\>I]
43.unusual pressures 异常压力 iq3)}hGo
44.the suspected noncompliance 涉嫌存在违法行为 ]$#bNt/p
45.materialiy 重要性 $j,$O>V
46.exceed the materiality level 超过重要性水平 `Fcr`[
47.approach the materiality level 接近重要性水平 ~
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48.an acceptably low level 可接受水平 KxErWP%
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 gjsks
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50.misstatements or omissions 错报或漏报 6,4vs+(|\
51.aggregate 总计 ]ovtH.y
52.subsequent events 期后事项 sm"Rp~[i
53.adjust the financial statements 调整财务报表 T}J)n5U}\
54.perform additional audit procedures 实施追加的审计程序 b81^756
55.audit risk 审计风险 'g<"@SS+
56.detection risk 检查风险 M2V`|19Q
57.inappropriate audit opinion 不适当的审计意见 U
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58.material misstatement 重大的错报 0(o2<d7
59.tolerable misstatement 可容忍错报 =zH)R0!eG
60.the acceptable level of detection risk 可接受的检查风险 O!>#q4&]
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~NE`Ad.G
62.simall business 小规模企业 m>Z3p7!N}
63.accounting system 会计系统 H3 !9H
64.test of control 控制测试 qbQdxKk
65.walk-through test 穿行测试 U;kNo3=
66.communication 沟通 kJ%a;p`O
67.flow chart 流程图 '-(Z.e~e
68.reperformance of internal control 重新执行 CE{2\0Q
69.audit evidence 审计证据 K:e[#b8:R
70.substantive procedures 实质性程序 S['rTuk
71.assertions 认定 _x|R`1`
72.esistence 存在 fP
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73.occurrence 发生 <FR!x#!
74.completeness 完整性 'uzHI@i
75.rights and obligations 权利和义务 i<$?rB!i<1
76.valuation and allocation 计价和分摊 W)Mz1v #s
77.cutoff 截止 mph9/ %]S
78.accuracy 准确性 {oAD;m`
79.classification 分类 `_.:O,^n^
80.inspection 检查 8 # BR\
81.supervision of counting 监盘 QeT~s5 H
82.observation 观察 -p0*R<t
83.confirmation 函证 > {d9z9O
84.computation 计算 $ r-rIW5\
85.analytical procedures 分析程序 S@[NKY
86.vouch 核对 SnX)&>B
87.trace 追查 Vug[q=i
88.audit sampling 审计抽样 3-AOB3](
89.error 误差 ts@w 9|
90.expected error 预期误差 \PZ;y=]p}
91.population 总体 [xb'73
92.sampling risk 抽样风险 zrA3bWs
93.non- sampling risk 非抽样风险 Ya~
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94.sampling unit 抽样单位 Bx)!I]gi_
95.statistical sampling 统计抽样 E|oOd<z
96.tolerable error 可容忍误差 3QXsr<
97.the risk of under reliance 信赖不足风险 ci+a
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98.the risk of over reliance 信赖过度风险 /?j
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99.the risk of incorrect rejection 误拒风险 yzl}!& E
100. the risk of incorrect acceptance 误受风险 f fI=Bt]t
101.working trial balance 试算平衡表 74NL)|M
102.index and cross-referencing 索引和交叉索引 [uJS.`b
103.cash receipt 现金收入 N/#x
104.cash disbursement 现金支出 KbciRRf!k
105.bank statement 银行对账单 Id8MXdV
106.bank reconciliation 银行存款余额调节表 F(/Ka@
107.balance sheet date 资产负债表日 .i )n1
108.net realizable value 可变现净值 ZmkH55Cn
109.storeroom 仓库 YADXXQ"
110.sale invoice 销售发票 (i\{hq/
111.price list 价目表 jrS$!cEo
112.positive confirmation request 积极式询证函
KR R)pT
113.negative confirmation request 消极式询证函 yK"HHdYTV
114.purchase requisition 请购单 f`rI]v|@
115.receiving report 验收报告 M17+F?27M
116.gross margin 毛利 (+xT5 2
117.manufacturing overhead 制造费用 RkTYvAk|kY
118.material requisition 领料单 > Xij+tt{
119.inventory-taking 存货盘点 uT=5
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120.bond certificate 债券 ^R
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121.stock certificate 股票 )Pc>+}D
122.audit report 审计报告 Q t>|TGz
123.entity 被审计单位 q-@&n6PEOZ
124.addressee of the audit report 审计报告的收件人 pVzr]WFx
125.unqualified opinion 无保留意见 p<mBC2!%
126.qualified opinion 保留意见 XL; WU8>
127.disclaimer of opinion 无法表示意见 5-H"{29
128.adverse opinion 否定意见 B>I:KGkV
129 Auditors‘Report审计报告 e]dFNunFq0
130 internal audit内部审计 VMo:pV
131 public sector audit政府审计 <gFisc/#r
账项基础审计accounting number-based audit *c%{b3T_
风险导向审计方法risk-oriented audit approach W lW%z(RC