1.audit 审计 ypsT:uLT
2.attestation
B!+`km5
鉴证 |csR"DOqz
3.credibility "jEf$]
可信赖程度 $.-\2;U
4.audit of financial statements 财务报表审计 oN
" /w~
5.agreed-upon procedures 执行商定程序 pm
}!?TL
6.high levels of assurance 高水平保证 aC=D_JJ\
7.compilation 编制 cQldBc
8.reliability 可靠性 k-a3oLCR,
9.relevance 相关性 l*z.20^P
10.professional skepticism 职业谨慎 >s+*D=k
11.objectivity 客观性 ({#M*=&"
12. professional competence 专业胜任能力 J,j!
13.Senior/CPA-in-charge 项目经理 pt+[BF 6P
14.audit engagement letter 业务约定书 isR|K9qf^
15.recurring audit 连续审计 x"QZ}28(t
16.the client 委托人 &ZUV=q%g9n
17.change CPA 更换注册会计师 Ff@Cs0R
18.the existing CPA 现任注册会计师 TEi~X2u
19.the successor CPA 后任注册会计师 CN, oH4IU
20.the preceding CPA前任注册会计师 ESt@%7.F
21.issue the audit report 出具审计报告 O6$d@r;EK]
22.expert 专家 GV T[)jS
23.the board of directors 董事会 QSq0{
24.knowledge of the entity‘ s business 了解被审计单位情况 MUfhk)"
25.assess material misstatement risks评估重大错报风险 BR [3i}Ud
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 ^E(:nxQ6s
27.a general knowledge of ————- 初步了解―――的情况 I?!7]S n$
28.a more knowledge of—————— 进一步了解的情况 =v
ZF/r
29.the prior year‘s working papers 以前年度工作底稿 8RJ^e[?o(
30.minutes of meeting 会议纪要 !*@sX7H
31.business risks 经营风险 2[qlEtvQ
32.appropriateness 适当性 8Mf{6&F=
33.accounting estimate 会计估计 Juqe%he`
34.management representations 管理层声明
uWE
:3
35.going concern assumption 持续经营假设 >2w^dI2
36.audit plan 审计计划 J"Z=`I)KON
37.significant audit areas 重点审计领域 b
qNM
38.error 错误
BHa'`lCb
39.fraud舞弊 N\9Wxz$
40.modified or additional procedures 修改或追加审计程序 -*T<^G;rK
41.misappropriation of assets 侵占资产 ^yo~C3r~
42.transactions without substance 虚假交易 w`$M}oX(
43.unusual pressures 异常压力 CFU'-
#b
44.the suspected noncompliance 涉嫌存在违法行为 1SGLA"r
45.materialiy 重要性 mWPA]g(
46.exceed the materiality level 超过重要性水平 yhpeP
47.approach the materiality level 接近重要性水平 |kXx9vGq@
48.an acceptably low level 可接受水平 E 'O[E=
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 *P.Dbb8vn
50.misstatements or omissions 错报或漏报 O.% $oV
51.aggregate 总计 3</gK$f2
52.subsequent events 期后事项 %!X|X,b^O
53.adjust the financial statements 调整财务报表 Z>si%Npm\
54.perform additional audit procedures 实施追加的审计程序 ;mAlF>6]\
55.audit risk 审计风险 Lm{qFu
56.detection risk 检查风险 :|tWKA
57.inappropriate audit opinion 不适当的审计意见
:ENdF `nC
58.material misstatement 重大的错报 <_N<L\
59.tolerable misstatement 可容忍错报 b&j}f
60.the acceptable level of detection risk 可接受的检查风险 rV0X*[]J>
61.assessed level of material misstatement risk 重大错报风险的评估水平 Oe/\@f0bLT
62.simall business 小规模企业 0<";9qN)6
63.accounting system 会计系统 Z=&cBv4Fs
64.test of control 控制测试 _vV3A3|Ec,
65.walk-through test 穿行测试 X
DdF7i}
66.communication 沟通 V6ICR{y<3
67.flow chart 流程图 !RD<"
68.reperformance of internal control 重新执行 y`|86`
Y
69.audit evidence 审计证据 -E(0}\
70.substantive procedures 实质性程序 KW1b #g%Z
71.assertions 认定 f"}g5eg+
72.esistence 存在 ~
>"m`Q&[
73.occurrence 发生 'fIoN%
74.completeness 完整性 `UK'IN.il
75.rights and obligations 权利和义务 nde_%d
$
76.valuation and allocation 计价和分摊 7a_tT;f;
77.cutoff 截止 p-Jp/*R5
78.accuracy 准确性 7H l>UX,|
79.classification 分类 ls*bCe
80.inspection 检查 L
HW\A8
81.supervision of counting 监盘 -+ha4JOB
82.observation 观察 ;[-TsX:
83.confirmation 函证 8%ea(|Wjg
84.computation 计算 "-T[D9(A
85.analytical procedures 分析程序 aJ/}ID
86.vouch 核对 bQlv b
87.trace 追查 qbsmB8rh
88.audit sampling 审计抽样 [^S(SPL
89.error 误差 Rl/5eE8
90.expected error 预期误差 p.^qB]%
91.population 总体 31^Jg
92.sampling risk 抽样风险 /2.}m`5
93.non- sampling risk 非抽样风险 u _mtdB'
94.sampling unit 抽样单位 K!,T.qA&=
95.statistical sampling 统计抽样 xk*&zAt
96.tolerable error 可容忍误差 @y!oKF
97.the risk of under reliance 信赖不足风险 !*eDT4a
98.the risk of over reliance 信赖过度风险 h4#y'E!,Z
99.the risk of incorrect rejection 误拒风险 RH}i=
100. the risk of incorrect acceptance 误受风险 >'1[Bh
101.working trial balance 试算平衡表 !*1$j7`tP
102.index and cross-referencing 索引和交叉索引 YWFq&II|Z
103.cash receipt 现金收入 ~jR4%VF
104.cash disbursement 现金支出 Z
Qk!Ia7
105.bank statement 银行对账单 ZccvZl ;b
106.bank reconciliation 银行存款余额调节表 !sG#3sUe[
107.balance sheet date 资产负债表日 1PB"1.wnd
108.net realizable value 可变现净值 &.l^>
#
109.storeroom 仓库 ?:42jp3
110.sale invoice 销售发票 W=:AOBK
111.price list 价目表 `+m:@0&L
112.positive confirmation request 积极式询证函 vR3\E"Zi
113.negative confirmation request 消极式询证函 ve]hE}o/}
114.purchase requisition 请购单 .0Kc|b=w
115.receiving report 验收报告 <I#nwoHN
116.gross margin 毛利 ZfMs6`Wv
1
117.manufacturing overhead 制造费用 vc0LV'lmg
118.material requisition 领料单 ZuFcJ?8i
119.inventory-taking 存货盘点 " 2~L
120.bond certificate 债券 X- ZZLl#
121.stock certificate 股票 8c\\-{
122.audit report 审计报告 '^.`mT'P
123.entity 被审计单位 ObfRwZh?q
124.addressee of the audit report 审计报告的收件人 rJ)j./c
125.unqualified opinion 无保留意见 ZZn$N-
126.qualified opinion 保留意见 j'k
<
127.disclaimer of opinion 无法表示意见 UCt}\IJ
128.adverse opinion 否定意见
bp!Jjct
129 Auditors‘Report审计报告 3=Q:{
130 internal audit内部审计 k2@]nW"S
131 public sector audit政府审计 Bd]k]v+
账项基础审计accounting number-based audit C-@[=
风险导向审计方法risk-oriented audit approach `*l aUn