1.audit 审计 : 8>zo
2.attestation :Ef!gpS}?R
鉴证 y "+'4:_
3.credibility kJ"rRsK
可信赖程度 i
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4.audit of financial statements 财务报表审计 d+)L K~
5.agreed-upon procedures 执行商定程序 ][l5S*CC_
6.high levels of assurance 高水平保证 W=A0+t%XC
7.compilation 编制 Q 8Ek}O\MC
8.reliability 可靠性 2~/`L=L
9.relevance 相关性 Z*w({k7]
10.professional skepticism 职业谨慎 NLpKh1g
11.objectivity 客观性 !I1p`_(_7
12. professional competence 专业胜任能力 aWimg6q
13.Senior/CPA-in-charge 项目经理 p/_W*0/i
14.audit engagement letter 业务约定书 l-W)?d
15.recurring audit 连续审计 9~j"6wS
16.the client 委托人 7Z:3xb&>
17.change CPA 更换注册会计师 XM!oN^
18.the existing CPA 现任注册会计师 R5QW4i9
19.the successor CPA 后任注册会计师 2m*ugBO;
20.the preceding CPA前任注册会计师 T_2'=7
21.issue the audit report 出具审计报告 <<S4l~"o
22.expert 专家 6{i0i9Tb
23.the board of directors 董事会 **__&Xp1
24.knowledge of the entity‘ s business 了解被审计单位情况 s1]Pv/a=y
25.assess material misstatement risks评估重大错报风险 Q(N'Oj:J
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 vM5I2C3_>!
27.a general knowledge of ————- 初步了解―――的情况 %P1zb7:8
28.a more knowledge of—————— 进一步了解的情况 >.P*lT
29.the prior year‘s working papers 以前年度工作底稿 ApSseBhh
30.minutes of meeting 会议纪要 %LC)sSq{H
31.business risks 经营风险 #]+BIr`
32.appropriateness 适当性 ;Co"bP's
33.accounting estimate 会计估计 m`zd0IRTP
34.management representations 管理层声明 wH@<0lw`<
35.going concern assumption 持续经营假设 74
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36.audit plan 审计计划 } %0w25
37.significant audit areas 重点审计领域 =
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38.error 错误 _3wJ;cn.
39.fraud舞弊 exSwx-zxI
40.modified or additional procedures 修改或追加审计程序 9{nU\am!\
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 B> i^ w1
43.unusual pressures 异常压力 Us "G X_
44.the suspected noncompliance 涉嫌存在违法行为 W'k&DKhTqF
45.materialiy 重要性 7>7n|N
46.exceed the materiality level 超过重要性水平 o+OX^F0
47.approach the materiality level 接近重要性水平 S|u5RU8*"|
48.an acceptably low level 可接受水平 #|769=1
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 4V@0L
50.misstatements or omissions 错报或漏报 tZ=|1lM
51.aggregate 总计 YVRE9
52.subsequent events 期后事项 >/.jB/q
53.adjust the financial statements 调整财务报表 ,ag
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54.perform additional audit procedures 实施追加的审计程序 E.$//P n|1
55.audit risk 审计风险
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56.detection risk 检查风险 )I<VH+6
57.inappropriate audit opinion 不适当的审计意见 .ZQXY%g
58.material misstatement 重大的错报 S WsD]rn
59.tolerable misstatement 可容忍错报 '%Oo1:wJ
60.the acceptable level of detection risk 可接受的检查风险 ')
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61.assessed level of material misstatement risk 重大错报风险的评估水平 #9"lL1
62.simall business 小规模企业
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63.accounting system 会计系统 jkuNafp}
64.test of control 控制测试 D//58z&
65.walk-through test 穿行测试 3s:)CXO
66.communication 沟通
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67.flow chart 流程图 (
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68.reperformance of internal control 重新执行 B7{j$0fm*
69.audit evidence 审计证据 Jz;`L3m
70.substantive procedures 实质性程序 <9=RLENmY"
71.assertions 认定 Y=pRenV'
72.esistence 存在
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73.occurrence 发生 :i?c
74.completeness 完整性 TKw>eGe
75.rights and obligations 权利和义务 bg4VHT7?>)
76.valuation and allocation 计价和分摊 H'EBe;ccM
77.cutoff 截止 #lVSQZO~a
78.accuracy 准确性 z9#jXC#OdN
79.classification 分类 "J
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80.inspection 检查 P#A|Pn<p
81.supervision of counting 监盘 Dhg/>@tw
82.observation 观察 =g@hh)3wP
83.confirmation 函证 q|D*H9[ke
84.computation 计算 a~tBg y+9
85.analytical procedures 分析程序 Git2Cet
86.vouch 核对 GEb)nHQq
87.trace 追查 9qZ|=r]y'
88.audit sampling 审计抽样 p|*b] 36
89.error 误差 A@
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90.expected error 预期误差 xi\uLu?i
91.population 总体 6d 8n1_
92.sampling risk 抽样风险 &P8Q|A-u
93.non- sampling risk 非抽样风险 Y50$2%kM
94.sampling unit 抽样单位 zgpPu4t
95.statistical sampling 统计抽样 Q;1$gImFz
96.tolerable error 可容忍误差 yFP#z5G
97.the risk of under reliance 信赖不足风险 inGH'nl_
98.the risk of over reliance 信赖过度风险 2gjA>ET`N
99.the risk of incorrect rejection 误拒风险 eP3 itrH(
100. the risk of incorrect acceptance 误受风险 LyXABQ]
101.working trial balance 试算平衡表 bL7mlh
102.index and cross-referencing 索引和交叉索引 z!j`Qoh?V9
103.cash receipt 现金收入 [c6_6q As
104.cash disbursement 现金支出 7
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105.bank statement 银行对账单 L'h'm{i
106.bank reconciliation 银行存款余额调节表 b}G +7B
107.balance sheet date 资产负债表日 &9g#Vq%
108.net realizable value 可变现净值 l}c<eEfOy"
109.storeroom 仓库 54LCoG/
110.sale invoice 销售发票 8|Y^z_C
111.price list 价目表 4 ]8PF
112.positive confirmation request 积极式询证函 7~`6~qg.
113.negative confirmation request 消极式询证函 AB#hhi#
114.purchase requisition 请购单
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115.receiving report 验收报告 ~GY;{
116.gross margin 毛利 +V\NMW4d
117.manufacturing overhead 制造费用 vqxTf)ys
118.material requisition 领料单 S"Zs'7dy`
119.inventory-taking 存货盘点 ]X _&
120.bond certificate 债券 ,|c_l)
121.stock certificate 股票 en~(XE1
122.audit report 审计报告 ->#7_W
123.entity 被审计单位 C"mb-n7s
124.addressee of the audit report 审计报告的收件人 j+ys&pDczm
125.unqualified opinion 无保留意见 CC87<>V
126.qualified opinion 保留意见 }&naP
127.disclaimer of opinion 无法表示意见 =O_[9kuJ
128.adverse opinion 否定意见 Hm^p^,}_x
129 Auditors‘Report审计报告 V+K.'
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130 internal audit内部审计 yq,5M1vR
131 public sector audit政府审计 >)
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账项基础审计accounting number-based audit xMh&C{q
风险导向审计方法risk-oriented audit approach ?0<3"2
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