1.audit 审计 *~ SanL\
2.attestation 'K* . ?M
鉴证 hxe X6
3.credibility yHYK,3/C,
可信赖程度 Vc*"Q8aZ~
4.audit of financial statements 财务报表审计 o
4F( X0
5.agreed-upon procedures 执行商定程序 #Q'j^y 7=z
6.high levels of assurance 高水平保证 9mRP%c#(
7.compilation 编制 ~
NZ
C0&
8.reliability 可靠性 &.1qixXIr
9.relevance 相关性 [2 \jQv\Y
10.professional skepticism 职业谨慎 )wyC8` &-
11.objectivity 客观性 @
q:S]YB
12. professional competence 专业胜任能力 ^n~bx *f
13.Senior/CPA-in-charge 项目经理 q@[UeXu?pZ
14.audit engagement letter 业务约定书 4U>
g0
15.recurring audit 连续审计 h h7unHt-
16.the client 委托人 ( we)0AxF'
17.change CPA 更换注册会计师 +*L<"@
18.the existing CPA 现任注册会计师 []b=
xRJM
19.the successor CPA 后任注册会计师 =
M`Xu#eRk
20.the preceding CPA前任注册会计师 %i5tf;x6i
21.issue the audit report 出具审计报告 ]@{l<ExP
22.expert 专家 zw[ #B #
23.the board of directors 董事会 =M9 ;`EmC
24.knowledge of the entity‘ s business 了解被审计单位情况 R1vuf*A5,
25.assess material misstatement risks评估重大错报风险 H;{IOBo
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 P
"f4`q
27.a general knowledge of ————- 初步了解―――的情况 .s -*aoj
28.a more knowledge of—————— 进一步了解的情况 q1pB~eg5
29.the prior year‘s working papers 以前年度工作底稿 l/-qVAd !q
30.minutes of meeting 会议纪要 F [KM0t!
31.business risks 经营风险 .H
9 r_
32.appropriateness 适当性 [P*zm 8b
33.accounting estimate 会计估计 L(o#) I>j
34.management representations 管理层声明 {H3B1*Dk
35.going concern assumption 持续经营假设 J_ 7#UjGA,
36.audit plan 审计计划 Qo\?(E M
37.significant audit areas 重点审计领域 _E2W%N
38.error 错误 %>- ?oor
39.fraud舞弊 EGVS8YP>h
40.modified or additional procedures 修改或追加审计程序 BU.O[ ?@64
41.misappropriation of assets 侵占资产 sB8v:
42.transactions without substance 虚假交易 {Y|?~h a#
43.unusual pressures 异常压力 ?7uK : '8
44.the suspected noncompliance 涉嫌存在违法行为 Fv<3VKueK[
45.materialiy 重要性 Yk0/f|>O
46.exceed the materiality level 超过重要性水平 <w3_EO
47.approach the materiality level 接近重要性水平 M>d ^.n
48.an acceptably low level 可接受水平 MY'T%_i d
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 K-[;w$np0
50.misstatements or omissions 错报或漏报 d kg|
kw'
51.aggregate 总计 -ImV Xy]?
52.subsequent events 期后事项 B` )TRt+'.
53.adjust the financial statements 调整财务报表 B#r"|x
# [
54.perform additional audit procedures 实施追加的审计程序 XtqhK" f%
55.audit risk 审计风险 [>KnMi=o)
56.detection risk 检查风险 {F;"m&3Lt
57.inappropriate audit opinion 不适当的审计意见 nK }-^ Ur
58.material misstatement 重大的错报
&H[7UyC
59.tolerable misstatement 可容忍错报 liM w( F2
60.the acceptable level of detection risk 可接受的检查风险 5 Od&-~O
61.assessed level of material misstatement risk 重大错报风险的评估水平 7{\6EC}d[&
62.simall business 小规模企业 1zgM$p
63.accounting system 会计系统 E24j(>
64.test of control 控制测试 f>|W d;7l:
65.walk-through test 穿行测试 nNf*Q
r%Z
66.communication 沟通 !j%u wje\
67.flow chart 流程图 3YG%YhevO
68.reperformance of internal control 重新执行 $] rC-K:Z
69.audit evidence 审计证据 ]k8f1F
70.substantive procedures 实质性程序 U
F$O @l
71.assertions 认定 ~n$\[rQ
72.esistence 存在 dQ_hlx!J
73.occurrence 发生 rv`GOta*
74.completeness 完整性 PS8^ =
75.rights and obligations 权利和义务 (3 ~^zwA
76.valuation and allocation 计价和分摊 9h/Hy aN
77.cutoff 截止 }0?XF/e(R
78.accuracy 准确性 Z/T( 4
79.classification 分类 I^HwXp([
80.inspection 检查 t37<<5A
81.supervision of counting 监盘 'uF75C
82.observation 观察 SLRF\mh!L
83.confirmation 函证 C80< L5\
84.computation 计算 B#?rW*yEe
85.analytical procedures 分析程序 o=6 <?v7
86.vouch 核对 [RY Rt/?Q
87.trace 追查 ^#IE
t#
88.audit sampling 审计抽样 t1NGs-S3
89.error 误差 K>C@oE[W
90.expected error 预期误差 SSq4KFO1
91.population 总体 [b_qC' K[
92.sampling risk 抽样风险 Fy0 sn|
93.non- sampling risk 非抽样风险 W23Q>x&S
94.sampling unit 抽样单位 |>O Bpb
95.statistical sampling 统计抽样 A!Tm[oqu
96.tolerable error 可容忍误差 T Y% =Y=
97.the risk of under reliance 信赖不足风险 y` {|D*
98.the risk of over reliance 信赖过度风险 _90<*{bt.
99.the risk of incorrect rejection 误拒风险 *tv\5KW G
100. the risk of incorrect acceptance 误受风险 {pA&Q{ ^
101.working trial balance 试算平衡表 ioEjbqD<
102.index and cross-referencing 索引和交叉索引 ]s!id [j
103.cash receipt 现金收入 dS\!tdHP-Q
104.cash disbursement 现金支出 u:Ye`]~o
105.bank statement 银行对账单 '1(6@5tyWk
106.bank reconciliation 银行存款余额调节表 JPHM+3v
107.balance sheet date 资产负债表日 uGF{0 )0g
108.net realizable value 可变现净值 )0DgFA6k_
109.storeroom 仓库 VN (*m(b
110.sale invoice 销售发票 d!4Tw
pIgx
111.price list 价目表 *l;S"}b*,_
112.positive confirmation request 积极式询证函 ~9xkiu5~
113.negative confirmation request 消极式询证函 g"k4Z
114.purchase requisition 请购单 *X{7m]5
115.receiving report 验收报告 q"6$#o{~U
116.gross margin 毛利 1up p E|
117.manufacturing overhead 制造费用 ijUu{PG`X
118.material requisition 领料单 <h ;_:
119.inventory-taking 存货盘点 k5J18S
120.bond certificate 债券 D9NQ3[R 9
121.stock certificate 股票 P3n#s2o6y
122.audit report 审计报告 q
|FOU
123.entity 被审计单位 REYvFx?i
124.addressee of the audit report 审计报告的收件人 a
DXaQ
125.unqualified opinion 无保留意见 >3pT).wH|M
126.qualified opinion 保留意见 Tl'wA^~H
127.disclaimer of opinion 无法表示意见 B- $?5Ft!
128.adverse opinion 否定意见 *v]s &$WyO
129 Auditors‘Report审计报告 UCK;?]
130 internal audit内部审计 X d o\DQn
131 public sector audit政府审计 ExSM =
账项基础审计accounting number-based audit \HkBp& bqK
风险导向审计方法risk-oriented audit approach [z ]P5
