1.audit 审计 a((5_8SX5
2.attestation 9FK:lFGD
鉴证 2%vwC]A
3.credibility 9FV#@uA}D
可信赖程度 w/G5I )G
4.audit of financial statements 财务报表审计 pS%,wjb&P
5.agreed-upon procedures 执行商定程序 tGmyTBgx
6.high levels of assurance 高水平保证 J+DuQ;k;
7.compilation 编制 zCvR/
8.reliability 可靠性 m}Tu^dy
9.relevance 相关性 %I Y-0\
10.professional skepticism 职业谨慎 o}WbW }&
11.objectivity 客观性 ew?UHV
12. professional competence 专业胜任能力 k~=-o>}C
13.Senior/CPA-in-charge 项目经理 x6Z$lhZ
14.audit engagement letter 业务约定书 ]iLfe&f
15.recurring audit 连续审计 Vg[U
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16.the client 委托人 {AIZ,
17.change CPA 更换注册会计师 (nda!^f_s
18.the existing CPA 现任注册会计师 (2qo9j"j/Y
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 UQW;!8J#R(
21.issue the audit report 出具审计报告 !2&h=;i~V
22.expert 专家 9@D,ZSi
23.the board of directors 董事会 B u4N~0
24.knowledge of the entity‘ s business 了解被审计单位情况 2
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25.assess material misstatement risks评估重大错报风险 ,u]kZ ]
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 sOJ"~p
27.a general knowledge of ————- 初步了解―――的情况 d\Dxmb]o
28.a more knowledge of—————— 进一步了解的情况 H`@x5RjS
29.the prior year‘s working papers 以前年度工作底稿 (Z `Y
30.minutes of meeting 会议纪要 $ HUCp9
31.business risks 经营风险 >!WJ{M0
32.appropriateness 适当性 uHbg&eW
33.accounting estimate 会计估计 &61U1"&$ R
34.management representations 管理层声明 s.1F=u9a
35.going concern assumption 持续经营假设 uYW4$6S3
36.audit plan 审计计划 l5z//E}W
37.significant audit areas 重点审计领域 hY}Q|-|
38.error 错误 kD#T_d
39.fraud舞弊 'h
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40.modified or additional procedures 修改或追加审计程序 @52#ZWy
41.misappropriation of assets 侵占资产 XJul
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42.transactions without substance 虚假交易 #.8v[TkKq
43.unusual pressures 异常压力 KXKT5E$
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 =7!s8D,[
46.exceed the materiality level 超过重要性水平 =OufafZb
47.approach the materiality level 接近重要性水平 %:26v
48.an acceptably low level 可接受水平 =DwLNyjU4
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 b'4a;k!rS
50.misstatements or omissions 错报或漏报 2gWR2 H@
51.aggregate 总计 t{;2$z 0
52.subsequent events 期后事项 9.)z]Gav
53.adjust the financial statements 调整财务报表 &%J{uRp
54.perform additional audit procedures 实施追加的审计程序 w4L()eP#?=
55.audit risk 审计风险 [$3+5K#
56.detection risk 检查风险 z+Xr2B
57.inappropriate audit opinion 不适当的审计意见 EBh dP
58.material misstatement 重大的错报 aEf3hB* ~
59.tolerable misstatement 可容忍错报 P9!awLM-
60.the acceptable level of detection risk 可接受的检查风险 9nY`rF8@
61.assessed level of material misstatement risk 重大错报风险的评估水平 LhG\)>Y%
62.simall business 小规模企业
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63.accounting system 会计系统 F:/x7]7??Z
64.test of control 控制测试 _'D(>e?
65.walk-through test 穿行测试 Z+B*V)a=
66.communication 沟通 *eg0^ByeD
67.flow chart 流程图 k26C=tlkv"
68.reperformance of internal control 重新执行 Jp jHbG
69.audit evidence 审计证据 w|dfl *
70.substantive procedures 实质性程序 >H+tZV
71.assertions 认定 QN*|_H@h
72.esistence 存在 cvcZ\y
73.occurrence 发生
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74.completeness 完整性 NX\AQVy9
75.rights and obligations 权利和义务 NV5qF/<M
76.valuation and allocation 计价和分摊 /? %V%
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77.cutoff 截止 @ ]u@e4T
78.accuracy 准确性 9!Av sC9
79.classification 分类 ~d7t\S
80.inspection 检查 RUY7
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81.supervision of counting 监盘 SM~ ~:
82.observation 观察 GVhqNy
83.confirmation 函证 -1Tr!I:1
84.computation 计算 YCRE- 5!
85.analytical procedures 分析程序 0"7+;(\1Rk
86.vouch 核对 4eWv).
87.trace 追查 J0V m&TY
88.audit sampling 审计抽样 3JC uM_y
89.error 误差 F'M X9P
90.expected error 预期误差 zgY VB}
91.population 总体 rC@VMe|0
92.sampling risk 抽样风险 =%8 yEb*5#
93.non- sampling risk 非抽样风险 0SvPr[ >
94.sampling unit 抽样单位 9(t(sP_
95.statistical sampling 统计抽样 _1[Wv?
96.tolerable error 可容忍误差 I^EZ s6~
97.the risk of under reliance 信赖不足风险 kq X=3Zo
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 N3$1f$`
100. the risk of incorrect acceptance 误受风险 mr7Oi `dE
101.working trial balance 试算平衡表 # fqrZ9:@
102.index and cross-referencing 索引和交叉索引 (:8a6=xQ
103.cash receipt 现金收入 _-BP?'lN
104.cash disbursement 现金支出 kNK0KL
105.bank statement 银行对账单 uZ8-?
106.bank reconciliation 银行存款余额调节表 ypEMx'p
107.balance sheet date 资产负债表日 }E ]l4N2
108.net realizable value 可变现净值 U[MeK)*
109.storeroom 仓库 a4UwhbH
110.sale invoice 销售发票 \ Bj{.jL
111.price list 价目表 u<8b5An;
112.positive confirmation request 积极式询证函 dnomnY(*<
113.negative confirmation request 消极式询证函 $y6 <2w%b
114.purchase requisition 请购单 A|LO!P,w
115.receiving report 验收报告 n
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116.gross margin 毛利 PR5N:Bw
117.manufacturing overhead 制造费用 T9R#.y,
118.material requisition 领料单 H.ZF~Yuw
119.inventory-taking 存货盘点
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120.bond certificate 债券 S?CT6moXA
121.stock certificate 股票 Iuz_u2"C
122.audit report 审计报告 (o*YGYC
123.entity 被审计单位 PP{9Y Vr
124.addressee of the audit report 审计报告的收件人 =Rx4ZqTI|
125.unqualified opinion 无保留意见 ~;9n6U
126.qualified opinion 保留意见 ,=\.L_'
127.disclaimer of opinion 无法表示意见 Btxtu"]nJo
128.adverse opinion 否定意见 +YZo-tE
129 Auditors‘Report审计报告 >SQzE
130 internal audit内部审计
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131 public sector audit政府审计 q{`1[R
账项基础审计accounting number-based audit O|sk"YXF
风险导向审计方法risk-oriented audit approach PwW$=M{\.