1.audit 审计 =(n'#mV
2.attestation =H,cwSE+%
鉴证 Ar<OP'C
3.credibility Ox~'w0c,f
可信赖程度 qz0v1057#
4.audit of financial statements 财务报表审计 99ha/t
5.agreed-upon procedures 执行商定程序 7lVIN&.=
6.high levels of assurance 高水平保证 #h3+T*5} 6
7.compilation 编制 xeI ,Kz."
8.reliability 可靠性 m@O\Bi}=}
9.relevance 相关性 #`p>VXBj!
10.professional skepticism 职业谨慎 T),:8/
11.objectivity 客观性
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12. professional competence 专业胜任能力 m|]^f;7z
13.Senior/CPA-in-charge 项目经理 @l(Y6m|v\
14.audit engagement letter 业务约定书 'd t}i<
15.recurring audit 连续审计 O h"^
16.the client 委托人 hL`zV
17.change CPA 更换注册会计师 R$fna[Xw@/
18.the existing CPA 现任注册会计师 lTB!yF.r|
19.the successor CPA 后任注册会计师 87^
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20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 6fV)8,F3
22.expert 专家 +
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23.the board of directors 董事会 c"YK+2
24.knowledge of the entity‘ s business 了解被审计单位情况 eYcx+BJ
25.assess material misstatement risks评估重大错报风险 4w
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aqM_t
27.a general knowledge of ————- 初步了解―――的情况 og\XLJ}_
28.a more knowledge of—————— 进一步了解的情况 ?
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29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 JG<3,>@%
31.business risks 经营风险 5i^vN"J
32.appropriateness 适当性 %f-<ol
33.accounting estimate 会计估计 O5{XT]:
34.management representations 管理层声明 %8*d)AB:
35.going concern assumption 持续经营假设 )j6>b-H
36.audit plan 审计计划 >1~`tP
37.significant audit areas 重点审计领域 ,\M_q">npc
38.error 错误 Q'a N|^w"f
39.fraud舞弊 od}x7RI%m
40.modified or additional procedures 修改或追加审计程序 u W|x)g11a
41.misappropriation of assets 侵占资产 0l6iv[qu5w
42.transactions without substance 虚假交易 SNU
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43.unusual pressures 异常压力 cP2R24th
44.the suspected noncompliance 涉嫌存在违法行为 ^<VE5OM
45.materialiy 重要性 Yy)a,clZ*$
46.exceed the materiality level 超过重要性水平 +lT]s#Fif
47.approach the materiality level 接近重要性水平 ^d9raYE`'
48.an acceptably low level 可接受水平 9Bk}g50$#
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 f`,
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50.misstatements or omissions 错报或漏报 \!QF9dP4
51.aggregate 总计 E
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52.subsequent events 期后事项 >>bYg
53.adjust the financial statements 调整财务报表 5dp#\J@
54.perform additional audit procedures 实施追加的审计程序 @c!67Z
55.audit risk 审计风险 `fkrik
56.detection risk 检查风险 v,+
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57.inappropriate audit opinion 不适当的审计意见 iy82QNe
58.material misstatement 重大的错报 mG~y8nUtp
59.tolerable misstatement 可容忍错报 Kk9 8FI0]
60.the acceptable level of detection risk 可接受的检查风险 j_yFH#^W:
61.assessed level of material misstatement risk 重大错报风险的评估水平 &iOtw0E
62.simall business 小规模企业 x#0@$
63.accounting system 会计系统 4) iEj
64.test of control 控制测试 sYA-FO3gh
65.walk-through test 穿行测试 <u?hdwW\
66.communication 沟通 (YJAT
67.flow chart 流程图 r65NKiQD
68.reperformance of internal control 重新执行 ];d:z[\P
69.audit evidence 审计证据 otVyuh
70.substantive procedures 实质性程序 E@jl: -*E
71.assertions 认定 DiQkT R
72.esistence 存在 Z{
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73.occurrence 发生 87(^P3
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74.completeness 完整性 un^IQMIh
75.rights and obligations 权利和义务 +Jka :]MW!
76.valuation and allocation 计价和分摊 gqD^Bs'VF
77.cutoff 截止 '%!M>rY,
78.accuracy 准确性 *6D%mrK
79.classification 分类 i>Bi&azx
80.inspection 检查 /e sk
81.supervision of counting 监盘 |J Q:.h
82.observation 观察 A4Q)YY9~
83.confirmation 函证 -mHhB(Td'
84.computation 计算 ,N7l/6
85.analytical procedures 分析程序 a61eH )a
86.vouch 核对 DVoV:p
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87.trace 追查 ]az}
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88.audit sampling 审计抽样 KHus/ M&0
89.error 误差 .&Pe7`.BE
90.expected error 预期误差 UeQ
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91.population 总体 oZ>`Qu
92.sampling risk 抽样风险 }
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93.non- sampling risk 非抽样风险 Z^`=!n-V
94.sampling unit 抽样单位 /9+A97{
95.statistical sampling 统计抽样 ;k&k#>L!K
96.tolerable error 可容忍误差 p@8^gc
97.the risk of under reliance 信赖不足风险 mYjiiql~
98.the risk of over reliance 信赖过度风险 tbzvO<~
99.the risk of incorrect rejection 误拒风险 Pv-V7`{
100. the risk of incorrect acceptance 误受风险 yFU2'pB
101.working trial balance 试算平衡表 e=]oh$]
102.index and cross-referencing 索引和交叉索引 Xf_tj:eO~
103.cash receipt 现金收入 2V2x,!
104.cash disbursement 现金支出 YTjuSV
105.bank statement 银行对账单 S[hJ{0V
106.bank reconciliation 银行存款余额调节表 Bd oC6H
107.balance sheet date 资产负债表日 ({_:^$E\
108.net realizable value 可变现净值 Sp~Gv>uMK
109.storeroom 仓库
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110.sale invoice 销售发票 zj$_iB`9
111.price list 价目表 FP'u)eU&3
112.positive confirmation request 积极式询证函 3@ F+ E\k
113.negative confirmation request 消极式询证函 WQLHjGehe
114.purchase requisition 请购单 u};]LX\E
115.receiving report 验收报告 E#{WU}
116.gross margin 毛利 [%iUg\'7d
117.manufacturing overhead 制造费用 KG-k$glD
118.material requisition 领料单 F%_,]^ n[
119.inventory-taking 存货盘点 QVG0>,+}$
120.bond certificate 债券 "'}v 0*[
121.stock certificate 股票 28Ss
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122.audit report 审计报告 22Y!u00D
123.entity 被审计单位 \;B$hT7z*
124.addressee of the audit report 审计报告的收件人 q:-]d0B+
125.unqualified opinion 无保留意见 emkMR{MY
126.qualified opinion 保留意见 ny
127.disclaimer of opinion 无法表示意见 V:F+HMBk
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 "\zj][sL
130 internal audit内部审计 5 <)gCHa
131 public sector audit政府审计 6h:?u4
账项基础审计accounting number-based audit R%)2(\
风险导向审计方法risk-oriented audit approach 6N%L8Q