1.audit 审计 l dqU#{
2.attestation PMUW<UI
鉴证 ]IE Z?+F,
3.credibility '%82pZ,?
可信赖程度 a>x6n3{
4.audit of financial statements 财务报表审计 2,wwI<=E'
5.agreed-upon procedures 执行商定程序 ()48> ||
6.high levels of assurance 高水平保证 aCI3Tx&2qT
7.compilation 编制 hGkJ$QT
8.reliability 可靠性 X'-Yz7J?o
9.relevance 相关性 aL%E#
10.professional skepticism 职业谨慎 ^H&U_
11.objectivity 客观性 0Ni{UV?
k
12. professional competence 专业胜任能力 =YTcWB
13.Senior/CPA-in-charge 项目经理 [q_+s
14.audit engagement letter 业务约定书 9!
/kyyU
15.recurring audit 连续审计 #=={h?UDT
16.the client 委托人 pQK SPr
17.change CPA 更换注册会计师 f:-l}Zj
18.the existing CPA 现任注册会计师 A&bj l[s
19.the successor CPA 后任注册会计师 6y~F'/ww
20.the preceding CPA前任注册会计师 QeG9CS)E}j
21.issue the audit report 出具审计报告 marZA'u%B1
22.expert 专家 T4HJy|
23.the board of directors 董事会 a5GLbanF
24.knowledge of the entity‘ s business 了解被审计单位情况 H#DvCw
25.assess material misstatement risks评估重大错报风险 Q{RmE:
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 V*{rHp{=p
27.a general knowledge of ————- 初步了解―――的情况 [IQ|c?DxpL
28.a more knowledge of—————— 进一步了解的情况 C!a1.&HHZ7
29.the prior year‘s working papers 以前年度工作底稿
".tL+A[
30.minutes of meeting 会议纪要 RGE(#
31.business risks 经营风险 avL_>7q
32.appropriateness 适当性 u;gO+)wqv
33.accounting estimate 会计估计 \?d3Pn5`
34.management representations 管理层声明
dw3Hk$"h
35.going concern assumption 持续经营假设 6:O<k2=2
36.audit plan 审计计划 6oNcj_?7?q
37.significant audit areas 重点审计领域 >
:IWRc2
38.error 错误 |7tD&9<
39.fraud舞弊 =y4dR#R(\
40.modified or additional procedures 修改或追加审计程序 6e B;
41.misappropriation of assets 侵占资产 e[fOm0^.c
42.transactions without substance 虚假交易 {PcJuRTHB
43.unusual pressures 异常压力 {^
b2nOMv
44.the suspected noncompliance 涉嫌存在违法行为 -(8I ?{"4i
45.materialiy 重要性 j
0pI
46.exceed the materiality level 超过重要性水平 k=hWYe$iAz
47.approach the materiality level 接近重要性水平 *q*3SP/
48.an acceptably low level 可接受水平 B-R#?Xn:!I
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 UnF8#~
50.misstatements or omissions 错报或漏报 \ph.c*c
51.aggregate 总计 /,I cs
52.subsequent events 期后事项 AO$AT_s
53.adjust the financial statements 调整财务报表 a+E&{pV
54.perform additional audit procedures 实施追加的审计程序 OegeZV
55.audit risk 审计风险 |4Q*4s
56.detection risk 检查风险 %, kP_[!>Q
57.inappropriate audit opinion 不适当的审计意见 >H!Mx_fDL
58.material misstatement 重大的错报 b.&WW
59.tolerable misstatement 可容忍错报 vRmn61
60.the acceptable level of detection risk 可接受的检查风险 @#)
` -]g
61.assessed level of material misstatement risk 重大错报风险的评估水平 K Lg1(W(
62.simall business 小规模企业 lUm(iYv;H
63.accounting system 会计系统 G
@..?>
64.test of control 控制测试 .p&@;fZ
65.walk-through test 穿行测试 ~ELMLwn.
66.communication 沟通 s9;6&{@%wO
67.flow chart 流程图 En?V\|,
68.reperformance of internal control 重新执行 VThr]$2Y
69.audit evidence 审计证据 6<._^hyq
70.substantive procedures 实质性程序 " B#|C'
71.assertions 认定 @h
%V:c
72.esistence 存在 )U?_&LY)[M
73.occurrence 发生 - {QU>`2
74.completeness 完整性 ?pTX4a&>
75.rights and obligations 权利和义务 Xv8-<Ks
76.valuation and allocation 计价和分摊 GiV%Hcx
77.cutoff 截止 -3EQRqVg
78.accuracy 准确性 (+>
2&@@<
79.classification 分类 ~#A}=,4>
80.inspection 检查 Ae+)RBpc
81.supervision of counting 监盘 QF#w$%7
82.observation 观察 .$qa?$@
83.confirmation 函证 N{;
!xIv
84.computation 计算 W)In.?>]W
85.analytical procedures 分析程序 /\I6j;$z
86.vouch 核对 tnRf!A;m
87.trace 追查 r~t`H*C)}
88.audit sampling 审计抽样 hmO2s/~
89.error 误差 5Q?Jm~H9
90.expected error 预期误差 7
A)\:k
91.population 总体 ^Xk!wJ
92.sampling risk 抽样风险 {ez$kz
93.non- sampling risk 非抽样风险 M&Ka^h;N
94.sampling unit 抽样单位 Jz}nV1G(jz
95.statistical sampling 统计抽样 M"~jNe|
96.tolerable error 可容忍误差 cO~<iy
97.the risk of under reliance 信赖不足风险 ;c(a)_1
98.the risk of over reliance 信赖过度风险 K p3}A$uV
99.the risk of incorrect rejection 误拒风险 XO
<wK
100. the risk of incorrect acceptance 误受风险 `8:)? 0Ez
101.working trial balance 试算平衡表 ?"6Zf LRi
102.index and cross-referencing 索引和交叉索引 xM*_1+<dT$
103.cash receipt 现金收入 2ym(fk.6{
104.cash disbursement 现金支出 HN5m %R&`
105.bank statement 银行对账单 >
;,S||
106.bank reconciliation 银行存款余额调节表 uN|A}/hr]
107.balance sheet date 资产负债表日 _pvB$&
108.net realizable value 可变现净值 )`\hK
109.storeroom 仓库 U
v2.Jo/Q
110.sale invoice 销售发票 > H!sD\b
111.price list 价目表 ;H_/o+
112.positive confirmation request 积极式询证函 CRb8WD6.
113.negative confirmation request 消极式询证函 <n2@;`D
114.purchase requisition 请购单 AjC:E+g
115.receiving report 验收报告 3nq?Y8yac
116.gross margin 毛利 &`"DG$N(
117.manufacturing overhead 制造费用 ALF0d|>=uj
118.material requisition 领料单 :QE5 7.
119.inventory-taking 存货盘点 L:R4&|E/t
120.bond certificate 债券 $
V^gFes
121.stock certificate 股票 z;c>Q\Q
122.audit report 审计报告 m|a9T#B(
123.entity 被审计单位 t un}rdb
124.addressee of the audit report 审计报告的收件人
*LT~:Gs#
125.unqualified opinion 无保留意见 $^Fl*:6
126.qualified opinion 保留意见 _Cmmx`ln
127.disclaimer of opinion 无法表示意见 ]K=#>rZrB
128.adverse opinion 否定意见 '%N?r,x
C
129 Auditors‘Report审计报告 =
tv70d'
130 internal audit内部审计 K`4rUEf}V"
131 public sector audit政府审计 ]P4WfV
d
账项基础审计accounting number-based audit `c`VIq?
风险导向审计方法risk-oriented audit approach {!"UBALxc