1.audit 审计 +Rwx%=
2.attestation <uci9- eC
鉴证 8md*wEjk
3.credibility Y/fJQ6DY
可信赖程度 &eQJfc\a
4.audit of financial statements 财务报表审计 P|xG\3@Z
5.agreed-upon procedures 执行商定程序 6
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6.high levels of assurance 高水平保证 Qhn;`9+L
7.compilation 编制 ab.tH$:<
8.reliability 可靠性 <41ZZ0<EwY
9.relevance 相关性 ^A9M;q
10.professional skepticism 职业谨慎 !l 6dg&
11.objectivity 客观性 z wk.bf>m
12. professional competence 专业胜任能力 (dqCa[
13.Senior/CPA-in-charge 项目经理 ,DQjDMjrf
14.audit engagement letter 业务约定书 V5p0h~PK
15.recurring audit 连续审计 p?# pT}1
16.the client 委托人 _mJG
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17.change CPA 更换注册会计师 iPj~I
18.the existing CPA 现任注册会计师 lG:kAtx4
19.the successor CPA 后任注册会计师 7K;!iX<d
20.the preceding CPA前任注册会计师 +v7) 1y
21.issue the audit report 出具审计报告 W0I4Vvh_"
22.expert 专家 s{}]D{bc
23.the board of directors 董事会 O
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24.knowledge of the entity‘ s business 了解被审计单位情况 cn`iX(ZgR
25.assess material misstatement risks评估重大错报风险 nh.32q]
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
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27.a general knowledge of ————- 初步了解―――的情况 "rhYCZ B
28.a more knowledge of—————— 进一步了解的情况 B&0;4
29.the prior year‘s working papers 以前年度工作底稿 B^v8,;jZT
30.minutes of meeting 会议纪要 nZk+
31.business risks 经营风险 :"1|
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32.appropriateness 适当性 G~,:2
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33.accounting estimate 会计估计 vXE0%QE'Q
34.management representations 管理层声明 L] %l51U
35.going concern assumption 持续经营假设 i|WQ0fD
36.audit plan 审计计划 "i^
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37.significant audit areas 重点审计领域 Fc 6iQ
38.error 错误 pG3k
39.fraud舞弊 ?C-Tow
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40.modified or additional procedures 修改或追加审计程序 K > g[k_
41.misappropriation of assets 侵占资产 !l@zT}i??
42.transactions without substance 虚假交易 (s<s@`
43.unusual pressures 异常压力 HD>q(cK_|8
44.the suspected noncompliance 涉嫌存在违法行为 lLhL`C!
45.materialiy 重要性 <0P5 o|
46.exceed the materiality level 超过重要性水平 Lgk
47.approach the materiality level 接近重要性水平 0RFRbi@n(
48.an acceptably low level 可接受水平 w_tJ7pz8T
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 ^teq[l$;
50.misstatements or omissions 错报或漏报 3SttHu0X
51.aggregate 总计 Mkxi~p%<r
52.subsequent events 期后事项 p'_%aVm7
53.adjust the financial statements 调整财务报表 V)ig)(CT
54.perform additional audit procedures 实施追加的审计程序 ]=pR
55.audit risk 审计风险 AIYmS#V1W2
56.detection risk 检查风险 *ISZlR\#
57.inappropriate audit opinion 不适当的审计意见 q*7<)VwI
58.material misstatement 重大的错报 zi9[)YqxPH
59.tolerable misstatement 可容忍错报 W-Hoyn>?2
60.the acceptable level of detection risk 可接受的检查风险 FS6`6M.K
61.assessed level of material misstatement risk 重大错报风险的评估水平 $;N* c H~
62.simall business 小规模企业 "qz3u`[o
63.accounting system 会计系统 >Gml4vGK
64.test of control 控制测试 O^Q7b7}y
65.walk-through test 穿行测试 ED>prE0
66.communication 沟通 Pz*_)N}j >
67.flow chart 流程图 s$ENFp7P
68.reperformance of internal control 重新执行 /D&%v*~E
69.audit evidence 审计证据 Z<[<n0o1
70.substantive procedures 实质性程序 !E8X~DJ
71.assertions 认定 '7^M{y/dU
72.esistence 存在 RGKYW>$0RR
73.occurrence 发生 aT!'}GjL
74.completeness 完整性
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75.rights and obligations 权利和义务 \wcam`f
76.valuation and allocation 计价和分摊 U1_@F$mq<
77.cutoff 截止 IYn]U4P.
78.accuracy 准确性 sV"UI
79.classification 分类 -VxTx^)>
80.inspection 检查 #'D"
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81.supervision of counting 监盘 fWfk[(M'9
82.observation 观察 W&*f#E
83.confirmation 函证 Q1d'~e
84.computation 计算 gxz-R?.
85.analytical procedures 分析程序 'm1N/)F
86.vouch 核对 ^z1&8k"[^
87.trace 追查 4;n6I)&.(
88.audit sampling 审计抽样 xsd_Uu
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89.error 误差 Unj.f>U
90.expected error 预期误差 *4+3ObA
91.population 总体 ('wY9kvL&
92.sampling risk 抽样风险 N{
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93.non- sampling risk 非抽样风险 gb
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94.sampling unit 抽样单位 ;c~cet4
95.statistical sampling 统计抽样 uH/w\v_I
96.tolerable error 可容忍误差 drzL.@h|
97.the risk of under reliance 信赖不足风险 SDu#Yt&mhh
98.the risk of over reliance 信赖过度风险 3bk|<7tl
99.the risk of incorrect rejection 误拒风险 ku$$ 1xq
100. the risk of incorrect acceptance 误受风险 @KX
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101.working trial balance 试算平衡表 Tc8un.
102.index and cross-referencing 索引和交叉索引 kB?al#`
103.cash receipt 现金收入 @1*ohdHH
104.cash disbursement 现金支出 "k]CW\H6z
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 W;bu2ym&Q
107.balance sheet date 资产负债表日 ~\{^%~[48
108.net realizable value 可变现净值 |
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109.storeroom 仓库 MZ Aij
110.sale invoice 销售发票 l @^3Exwt
111.price list 价目表 ,'[<bP'%_
112.positive confirmation request 积极式询证函 (WJ${OW
113.negative confirmation request 消极式询证函 'YNT8w/3
114.purchase requisition 请购单 a=M\MZK>
115.receiving report 验收报告 -@T/b$]'n
116.gross margin 毛利 PV|uPuz
117.manufacturing overhead 制造费用 f|O{#AC
118.material requisition 领料单 n6s}ww)
119.inventory-taking 存货盘点 r.4LU
120.bond certificate 债券 ylt`*|$
121.stock certificate 股票 w"R:\@ F
122.audit report 审计报告 sR/b$j>i3
123.entity 被审计单位 =Umw$+fJr
124.addressee of the audit report 审计报告的收件人 vAyFm dJ^
125.unqualified opinion 无保留意见 EwOV;>@T?
126.qualified opinion 保留意见 TMYd47
127.disclaimer of opinion 无法表示意见 ?LvCR_D:
128.adverse opinion 否定意见 D9j3Xu
129 Auditors‘Report审计报告 ]\7]%(
130 internal audit内部审计 J_s>N
131 public sector audit政府审计 cA%%IL$R
账项基础审计accounting number-based audit (SKVuR%Jj
风险导向审计方法risk-oriented audit approach os/vtyP:a