1.audit 审计 48;b
2.attestation KdTWi;mV2-
鉴证 ,N_V(Cx5pt
3.credibility *[jq&
可信赖程度 h<CRW-
4.audit of financial statements 财务报表审计 |{%$x^KyJ
5.agreed-upon procedures 执行商定程序 UpQda`rb
6.high levels of assurance 高水平保证 hDoFF8)c
7.compilation 编制 AEFd,;GF
8.reliability 可靠性 ;3Z?MQe"NQ
9.relevance 相关性 d[H`Fe6h
10.professional skepticism 职业谨慎 K1;b4Sl?A
11.objectivity 客观性 BOdlz#&s
12. professional competence 专业胜任能力 mZ?QtyljT
13.Senior/CPA-in-charge 项目经理 ?d3<GhzlR3
14.audit engagement letter 业务约定书 i}|jHlv
15.recurring audit 连续审计 #?>pl.
16.the client 委托人 BoARM{m
17.change CPA 更换注册会计师 ]-+l.gVFW
18.the existing CPA 现任注册会计师 uXA}" f2
19.the successor CPA 后任注册会计师 '
w/S6j
20.the preceding CPA前任注册会计师 -\Z`+k Y?p
21.issue the audit report 出具审计报告 qckRX+P`
22.expert 专家 f&Sovuuh
23.the board of directors 董事会 Kb/qM}jS
24.knowledge of the entity‘ s business 了解被审计单位情况 uE%2kB*]
25.assess material misstatement risks评估重大错报风险 "{bc2#F
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 bXM&VW?OP
27.a general knowledge of ————- 初步了解―――的情况 OzTR#`oey
28.a more knowledge of—————— 进一步了解的情况 ':=20V
29.the prior year‘s working papers 以前年度工作底稿 }4,[oD
30.minutes of meeting 会议纪要 r. rzU
31.business risks 经营风险 Y$ KR\ m
32.appropriateness 适当性 )2jH&}K
33.accounting estimate 会计估计 fNrpYR X
34.management representations 管理层声明 f$?`50D"1
35.going concern assumption 持续经营假设 0@
vzQ$
36.audit plan 审计计划 {"N:2
37.significant audit areas 重点审计领域 5RF*c,cNq
38.error 错误 3n_t^=
39.fraud舞弊 Pvm pWa
40.modified or additional procedures 修改或追加审计程序 XE;'K`%
41.misappropriation of assets 侵占资产 95/;II
42.transactions without substance 虚假交易 +mO/9m
43.unusual pressures 异常压力 .F\[AD 5
44.the suspected noncompliance 涉嫌存在违法行为 |uM
=pm;H
45.materialiy 重要性 >@Na6BH5v
46.exceed the materiality level 超过重要性水平 W:8{}Iu<
47.approach the materiality level 接近重要性水平 L5wFbc"u
48.an acceptably low level 可接受水平 b>}
)G7b}
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 NR^3
1&}It
50.misstatements or omissions 错报或漏报 Q[T)jo,j%
51.aggregate 总计 B+c,3@)x
52.subsequent events 期后事项 _Q b].~
53.adjust the financial statements 调整财务报表 u3jLe=Y'\
54.perform additional audit procedures 实施追加的审计程序 {Q^ -
55.audit risk 审计风险 y8v0>V0)
56.detection risk 检查风险 |k: FNu]C
57.inappropriate audit opinion 不适当的审计意见 JFkx=![
58.material misstatement 重大的错报 |uJjO>8]|
59.tolerable misstatement 可容忍错报 Z3X9-_g
60.the acceptable level of detection risk 可接受的检查风险 ,K.Wni#m
61.assessed level of material misstatement risk 重大错报风险的评估水平 M'NO
M>8
62.simall business 小规模企业 ^*,?x
63.accounting system 会计系统 Ud#xgs'
64.test of control 控制测试 FaaxfcIfkw
65.walk-through test 穿行测试 MJn=
66.communication 沟通 a{.-qp
67.flow chart 流程图 a,xy38T<
68.reperformance of internal control 重新执行 9G[t
& r
69.audit evidence 审计证据 AbX#wpp!
70.substantive procedures 实质性程序 ;;432^jD
71.assertions 认定 hu~XFRw15
72.esistence 存在 GCxmqoQ
73.occurrence 发生 k+eeVy
74.completeness 完整性 &sJ6k/l
75.rights and obligations 权利和义务 QC1\Sn /
76.valuation and allocation 计价和分摊 FJsM3|{2=d
77.cutoff 截止
e,*@+E\4
78.accuracy 准确性 zRm@ |IT
79.classification 分类 \.=,}sV2Z
80.inspection 检查 ~#=
70
81.supervision of counting 监盘 /!hxW}>^
82.observation 观察
AFWWGz
83.confirmation 函证 MX|@x~9W
84.computation 计算 5^N`~
85.analytical procedures 分析程序 VE^IA\J x
86.vouch 核对 NLev(B:OQH
87.trace 追查 R]d934s
88.audit sampling 审计抽样 <07~EP
89.error 误差 M1K[6V!
90.expected error 预期误差 ii ^Nxnc=
91.population 总体 LiJ. /
92.sampling risk 抽样风险 GP=bp_L
93.non- sampling risk 非抽样风险 ~W_T3@
94.sampling unit 抽样单位 xv_Z$&9e>l
95.statistical sampling 统计抽样 EV
R>R
96.tolerable error 可容忍误差 ;4*mUD6
97.the risk of under reliance 信赖不足风险 @:P:`Zk
98.the risk of over reliance 信赖过度风险 yY80E[v
99.the risk of incorrect rejection 误拒风险 V"A*B
100. the risk of incorrect acceptance 误受风险 [XD3}'Aa
101.working trial balance 试算平衡表 ]q|U0(q9
102.index and cross-referencing 索引和交叉索引 $T*g@]
103.cash receipt 现金收入 [h0)V(1KR
104.cash disbursement 现金支出 2-rfFqpe
105.bank statement 银行对账单 zoau5t
106.bank reconciliation 银行存款余额调节表 stq%Eg?
107.balance sheet date 资产负债表日 88
zK)k{
108.net realizable value 可变现净值 Nkk+*(Z
109.storeroom 仓库 (_Rl
f$D
110.sale invoice 销售发票 !PEP`wEKdp
111.price list 价目表 5Qxm\?0J
112.positive confirmation request 积极式询证函 F7`[r9 $
113.negative confirmation request 消极式询证函 Az6tu <
114.purchase requisition 请购单 [:l=>yJ{(
115.receiving report 验收报告 +VO(6Jn
116.gross margin 毛利 #mRT>]di`D
117.manufacturing overhead 制造费用 %5<Xa
118.material requisition 领料单 %WFZ&>en&
119.inventory-taking 存货盘点 -K0!wrKC
120.bond certificate 债券 E&\ 0+-Dw
121.stock certificate 股票 #$u7:p
[t
122.audit report 审计报告 Ym9~/'%]
123.entity 被审计单位 dK7BjZTJo
124.addressee of the audit report 审计报告的收件人 wU&vkb)k
125.unqualified opinion 无保留意见 y~py+:_
126.qualified opinion 保留意见 uL=FK
127.disclaimer of opinion 无法表示意见 #$,b )Uy
128.adverse opinion 否定意见 77%I%<#
129 Auditors‘Report审计报告 ,UW!?}@
130 internal audit内部审计 l' Uj"9r,
131 public sector audit政府审计 y2>AbrJ
账项基础审计accounting number-based audit G]gc*\4
风险导向审计方法risk-oriented audit approach N[sJ5oF