1.audit 审计 E.$//P n|1
2.attestation $(J)F-DB i
鉴证 i)@vHh82
3.credibility jc6~V$3
可信赖程度 =#TQXm']Gi
4.audit of financial statements 财务报表审计 <5]_u:
5.agreed-upon procedures 执行商定程序 9|>y[i
6.high levels of assurance 高水平保证 .O~rAu*K
7.compilation 编制 &C,]c#-+
8.reliability 可靠性 \iEJ9V
9.relevance 相关性 \2@9k`
10.professional skepticism 职业谨慎 D//58z&
11.objectivity 客观性 jvd3_L-@E<
12. professional competence 专业胜任能力 `,GFiTPd
13.Senior/CPA-in-charge 项目经理 *X|%H-Q:H`
14.audit engagement letter 业务约定书 'uUa|J1mu
15.recurring audit 连续审计 :1iXBG\
16.the client 委托人 %iV\nFal>
17.change CPA 更换注册会计师 &U.y):
18.the existing CPA 现任注册会计师 ~c1~)QzZ
19.the successor CPA 后任注册会计师 OB,T>o@
20.the preceding CPA前任注册会计师 Qw%0<~<
21.issue the audit report 出具审计报告 Z-U3TrSI
22.expert 专家 d9D*w/clMi
23.the board of directors 董事会 K1<l/
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24.knowledge of the entity‘ s business 了解被审计单位情况 &xlOsr/n
25.assess material misstatement risks评估重大错报风险 ?K}KSJ6_
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8^-g yx'
27.a general knowledge of ————- 初步了解―――的情况 T?__
28.a more knowledge of—————— 进一步了解的情况 jS/$o ?
29.the prior year‘s working papers 以前年度工作底稿 #@5 jOi
30.minutes of meeting 会议纪要 mW_A3S5
31.business risks 经营风险 p-g@cwOu
32.appropriateness 适当性 SR)@'-Wd
33.accounting estimate 会计估计 WWTJ%Rd|
34.management representations 管理层声明 9*|An
35.going concern assumption 持续经营假设 =(k0^#++G
36.audit plan 审计计划 )^^}!U#|e
37.significant audit areas 重点审计领域 +fIyeX
38.error 错误 A,ao2)
39.fraud舞弊 f;
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40.modified or additional procedures 修改或追加审计程序 ?~Vev D
41.misappropriation of assets 侵占资产 -gS/
42.transactions without substance 虚假交易 B T{({3
43.unusual pressures 异常压力 JY>I
44.the suspected noncompliance 涉嫌存在违法行为 .Qj`_q6=
45.materialiy 重要性 ~u-`L+G"6
46.exceed the materiality level 超过重要性水平 s{
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47.approach the materiality level 接近重要性水平 ~Uz|sQ*G
48.an acceptably low level 可接受水平 7@VR:~n}k
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 w@f_TG"Vt
50.misstatements or omissions 错报或漏报 wA)R7%&
51.aggregate 总计 }KkH7XksF
52.subsequent events 期后事项 [
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53.adjust the financial statements 调整财务报表 ~RE`@/wQ]
54.perform additional audit procedures 实施追加的审计程序 2I39fZa
55.audit risk 审计风险 X]CaWxM
56.detection risk 检查风险 qdu:kA:]
57.inappropriate audit opinion 不适当的审计意见 %n
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58.material misstatement 重大的错报 2Z..~1r
59.tolerable misstatement 可容忍错报 {gi"ktgk
60.the acceptable level of detection risk 可接受的检查风险 <~8W>Y\m
61.assessed level of material misstatement risk 重大错报风险的评估水平 ')FNudsC
62.simall business 小规模企业 ;6)|'3.B9
63.accounting system 会计系统 9k"nx ,"
64.test of control 控制测试 ||,;07
65.walk-through test 穿行测试 N4mQN90t
66.communication 沟通 !8s:3]
67.flow chart 流程图 m
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68.reperformance of internal control 重新执行 gA) F
69.audit evidence 审计证据 "ChBcxvxb:
70.substantive procedures 实质性程序 aA
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71.assertions 认定 #6m//0 u
72.esistence 存在 >"nk}@
73.occurrence 发生 y.oJzU[p%
74.completeness 完整性 42Ffx?Qmv
75.rights and obligations 权利和义务 (}qLxZ/U
76.valuation and allocation 计价和分摊 wLUmRo56aR
77.cutoff 截止 \1B*iW
78.accuracy 准确性 F;NZJEy
79.classification 分类 S I(8.$1
80.inspection 检查
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81.supervision of counting 监盘 ?x/L"h&Kp
82.observation 观察 -
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83.confirmation 函证 n#fg7d%
84.computation 计算 x"d*[m
85.analytical procedures 分析程序 2g v(`NKYE
86.vouch 核对 MG@19R2s
87.trace 追查 S {H8}m|MW
88.audit sampling 审计抽样 mnia>;
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89.error 误差 g<-cHF
90.expected error 预期误差 5-QXvw(TH
91.population 总体 ]7O?c=
92.sampling risk 抽样风险 *dl@)~i
93.non- sampling risk 非抽样风险 !1_:n D
94.sampling unit 抽样单位 G#*;3X$
95.statistical sampling 统计抽样 ?m.4f&X
96.tolerable error 可容忍误差 Pg36'aTe%j
97.the risk of under reliance 信赖不足风险 NlMx!f>b%/
98.the risk of over reliance 信赖过度风险 zYNJF>^<
99.the risk of incorrect rejection 误拒风险 *%e#)sn*
100. the risk of incorrect acceptance 误受风险 aU! UY(
101.working trial balance 试算平衡表 a`uT'g[*
102.index and cross-referencing 索引和交叉索引 "8I4]'
103.cash receipt 现金收入 '$V
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104.cash disbursement 现金支出 ^pP
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105.bank statement 银行对账单 9+']`=a:
106.bank reconciliation 银行存款余额调节表 90!Ib~7zH
107.balance sheet date 资产负债表日 ^s*} 0
108.net realizable value 可变现净值 tQ67XAb
109.storeroom 仓库 #Grm-W9E
110.sale invoice 销售发票 !|/fVWH
111.price list 价目表 V_kE"W)
112.positive confirmation request 积极式询证函 ;a`X|N9
113.negative confirmation request 消极式询证函 wMoAvA_oS
114.purchase requisition 请购单 IY&a!
115.receiving report 验收报告 ,d+mT^jN
116.gross margin 毛利 @n
(In$
117.manufacturing overhead 制造费用 jo
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118.material requisition 领料单 L9@jmh*E
119.inventory-taking 存货盘点 9vu8koL
120.bond certificate 债券 11sW$@xs
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121.stock certificate 股票 pS\>X_G3
122.audit report 审计报告 =.c"&,c?L
123.entity 被审计单位 (Wqhuw!u
124.addressee of the audit report 审计报告的收件人 u"jnEKN0y
125.unqualified opinion 无保留意见 :S12=sFl$
126.qualified opinion 保留意见 di5_5_$`o
127.disclaimer of opinion 无法表示意见 [}p.*U_nw
128.adverse opinion 否定意见 Mm!saKT%
129 Auditors‘Report审计报告 |9I;`{@
130 internal audit内部审计 ;GSJnV
131 public sector audit政府审计 %K7}yy&9C
账项基础审计accounting number-based audit h~p}08
风险导向审计方法risk-oriented audit approach Ev16xL8B