1.audit 审计 j-R*!i
2.attestation YI7M%B9Lj
鉴证
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3.credibility 8 I_
可信赖程度 <,GVrVH=t"
4.audit of financial statements 财务报表审计 9`N5$;NzY
5.agreed-upon procedures 执行商定程序 dTK0lgkUE
6.high levels of assurance 高水平保证 mgVYKZWL-i
7.compilation 编制 ARf{hiV6Wt
8.reliability 可靠性 _9 '_w&
9.relevance 相关性 B1!xr-kC
10.professional skepticism 职业谨慎 m#8 PX$_
11.objectivity 客观性 _ pz}
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 }]mx Kz
14.audit engagement letter 业务约定书 w5%i
15.recurring audit 连续审计 |]@Pq[Hn|
16.the client 委托人 =(7nl#o
17.change CPA 更换注册会计师 r)}U
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18.the existing CPA 现任注册会计师 4%ooJi|)
19.the successor CPA 后任注册会计师 #L+:MA 7H
20.the preceding CPA前任注册会计师 lD3nz<p
21.issue the audit report 出具审计报告 T{3nIF
22.expert 专家 h F0,{v
23.the board of directors 董事会 Z#H<+S(
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 :[_ms d
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 u>:(MARsR
27.a general knowledge of ————- 初步了解―――的情况 n:`f.jG |
28.a more knowledge of—————— 进一步了解的情况 rfEWh
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29.the prior year‘s working papers 以前年度工作底稿 nD
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30.minutes of meeting 会议纪要 Px=@Tw N,
31.business risks 经营风险 ?BfE*I$\h
32.appropriateness 适当性 wT
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33.accounting estimate 会计估计 6u+aP
34.management representations 管理层声明 yS mbX
35.going concern assumption 持续经营假设 9
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36.audit plan 审计计划 ,oA<xP-*
37.significant audit areas 重点审计领域 bqAW
38.error 错误 _i+@HXR &
39.fraud舞弊 + tMf&BZ
40.modified or additional procedures 修改或追加审计程序 Q&I`uS=
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41.misappropriation of assets 侵占资产 kzRJzJq uP
42.transactions without substance 虚假交易 \|S!g
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43.unusual pressures 异常压力 ^HJ?k:u
44.the suspected noncompliance 涉嫌存在违法行为 =
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45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 !&rd#ZBn
48.an acceptably low level 可接受水平 LjBIRV7
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [^5;XD:%&l
50.misstatements or omissions 错报或漏报 }<0N )dpT
51.aggregate 总计 ?F AI@4
52.subsequent events 期后事项 er UYR"
53.adjust the financial statements 调整财务报表 +1y$#~dl
54.perform additional audit procedures 实施追加的审计程序 c[,h|~K/_?
55.audit risk 审计风险 2aM7zP[Z
56.detection risk 检查风险 f
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57.inappropriate audit opinion 不适当的审计意见 3O/#^~\'hW
58.material misstatement 重大的错报 1[SG.
59.tolerable misstatement 可容忍错报 ",$_ \l
60.the acceptable level of detection risk 可接受的检查风险 K] (*l"'U5
61.assessed level of material misstatement risk 重大错报风险的评估水平 *i]?J
62.simall business 小规模企业 x)~i`$
63.accounting system 会计系统 2]5{Xmmo9
64.test of control 控制测试 hWT
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65.walk-through test 穿行测试 g F*AS(9
66.communication 沟通 C_Ewu*T7
67.flow chart 流程图 I x%>aee
68.reperformance of internal control 重新执行 r0 XEB,}
69.audit evidence 审计证据 =:^aBN#
70.substantive procedures 实质性程序 P0 n1I7|
71.assertions 认定 gA!@oiq@
72.esistence 存在 }uZs)UQ|$
73.occurrence 发生 T+<.KvO-
74.completeness 完整性 !@=S,Vc.
75.rights and obligations 权利和义务 ef7{D
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76.valuation and allocation 计价和分摊 cKt=?
77.cutoff 截止 $eYL|?P50h
78.accuracy 准确性 ^viabkf C
79.classification 分类 hO=L|BJ?I
80.inspection 检查 r=H?fTY<3E
81.supervision of counting 监盘 W,<q!<z\t
82.observation 观察 5qb93E"C
83.confirmation 函证 LjI`$r.B
84.computation 计算 D:1@1Jr
85.analytical procedures 分析程序 JLoF!MK}
86.vouch 核对
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87.trace 追查 }5;4'l8
88.audit sampling 审计抽样 X7},| cmD_
89.error 误差 fST.p|b7
90.expected error 预期误差 m4mE7Wn.3
91.population 总体 r/j:A#6M]o
92.sampling risk 抽样风险 Jb QK$[z"
93.non- sampling risk 非抽样风险 AE0 uBv
94.sampling unit 抽样单位 ]vvYPRV76
95.statistical sampling 统计抽样 l P F326e
96.tolerable error 可容忍误差 .[Sis<A]%
97.the risk of under reliance 信赖不足风险 Y[{:?i~9,
98.the risk of over reliance 信赖过度风险 ngo> ^9/8
99.the risk of incorrect rejection 误拒风险 y [8 ;mCh
100. the risk of incorrect acceptance 误受风险 OETo?Wg1Z
101.working trial balance 试算平衡表 v675C# l(
102.index and cross-referencing 索引和交叉索引 .XJ'2yKof
103.cash receipt 现金收入 QyD0WC}i
104.cash disbursement 现金支出 -s3`mc}*
105.bank statement 银行对账单 YB 38K(
106.bank reconciliation 银行存款余额调节表 tbFAVGcAM
107.balance sheet date 资产负债表日 eZ$7VWG#
108.net realizable value 可变现净值 $w0TEO!
109.storeroom 仓库 *F\wWg'!B
110.sale invoice 销售发票 YM}a>o
111.price list 价目表 .-d'
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112.positive confirmation request 积极式询证函 lPy|>&
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113.negative confirmation request 消极式询证函 H; /do-W[
114.purchase requisition 请购单 5Gz!Bf@!!
115.receiving report 验收报告 M/N8bIC! Q
116.gross margin 毛利 +\eJxyO
117.manufacturing overhead 制造费用 l0qaTpn
118.material requisition 领料单 |oY{TQ<<d
119.inventory-taking 存货盘点 ,md_eGF
120.bond certificate 债券 g
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121.stock certificate 股票 4p:d#,?r
122.audit report 审计报告 Qs&;MW4q
123.entity 被审计单位 n1sYD6u<&
124.addressee of the audit report 审计报告的收件人 p*;!5;OUR
125.unqualified opinion 无保留意见 QAs)z l0
126.qualified opinion 保留意见 h `Lr5)B'
127.disclaimer of opinion 无法表示意见 Y ^fw37b
128.adverse opinion 否定意见 c1#0o) q*7
129 Auditors‘Report审计报告 ? doI6N0T
130 internal audit内部审计 &dyQ6 i$],
131 public sector audit政府审计 r48|C{je-
账项基础审计accounting number-based audit J p'^!
风险导向审计方法risk-oriented audit approach B=|R?t (*
