1.audit 审计 E},^,65
2.attestation (` cXS5R
鉴证 sL",Ho
3.credibility /<e<-C*d&<
可信赖程度 s.IYPH|pn
4.audit of financial statements 财务报表审计 2qgm(jo *y
5.agreed-upon procedures 执行商定程序 @lhjO>@#I
6.high levels of assurance 高水平保证 ?qJt 4Om
7.compilation 编制 G 5!J9@Yi
8.reliability 可靠性 Pu0 <Clh
9.relevance 相关性 9%&
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10.professional skepticism 职业谨慎 (ptk!u6
11.objectivity 客观性 |?\J,h
12. professional competence 专业胜任能力 w'Vm'zo
13.Senior/CPA-in-charge 项目经理 ,>Yl(=&
14.audit engagement letter 业务约定书 u WjSqyb:
15.recurring audit 连续审计 duq(K9S
16.the client 委托人 EF do-.Ax
17.change CPA 更换注册会计师 VOkSR
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18.the existing CPA 现任注册会计师 ;k fl5
19.the successor CPA 后任注册会计师 A9 ;!\Wo
20.the preceding CPA前任注册会计师 Usl963A#'F
21.issue the audit report 出具审计报告 {7Qj+e^
22.expert 专家 $VNj0i. Pr
23.the board of directors 董事会 ~Iz{@Ep*
24.knowledge of the entity‘ s business 了解被审计单位情况 X"EZpJ'W
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of ————- 初步了解―――的情况 X4dxH_@
28.a more knowledge of—————— 进一步了解的情况 Q`)iy/1M
29.the prior year‘s working papers 以前年度工作底稿 !L3\B_#
30.minutes of meeting 会议纪要 @aC9O 9|~
31.business risks 经营风险 !e?2
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32.appropriateness 适当性 S3N+ 9*i K
33.accounting estimate 会计估计 0?Bv
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34.management representations 管理层声明 ,p)Qu%'
35.going concern assumption 持续经营假设 +[B@83
36.audit plan 审计计划 iPCDxDLN3V
37.significant audit areas 重点审计领域 ep)O|_=
38.error 错误 o XFo
39.fraud舞弊 E@/* eJ
40.modified or additional procedures 修改或追加审计程序 Msst:}QY
41.misappropriation of assets 侵占资产 Ux-i iH#s
42.transactions without substance 虚假交易 9$s~ `z)
43.unusual pressures 异常压力 ? ^gq
44.the suspected noncompliance 涉嫌存在违法行为 1a79]-j
45.materialiy 重要性 yN{TcX
46.exceed the materiality level 超过重要性水平 z]Ha
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47.approach the materiality level 接近重要性水平 b<27XZ@
48.an acceptably low level 可接受水平 SQ
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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 *n x$r[Mqj
50.misstatements or omissions 错报或漏报 :-tMH02c
51.aggregate 总计
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52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 r) g:-[Ox9
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 ,lDOo+eE%:
56.detection risk 检查风险 +5"Pm]oRbx
57.inappropriate audit opinion 不适当的审计意见 /2>.*H_2
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 f-`C1|\w
60.the acceptable level of detection risk 可接受的检查风险 h|%a}])G)
61.assessed level of material misstatement risk 重大错报风险的评估水平 SsCV}[
62.simall business 小规模企业 k"F \4M
63.accounting system 会计系统 9 GtVcucN
64.test of control 控制测试 v(P5)R,
65.walk-through test 穿行测试 821;; ]H
66.communication 沟通 fk2p }
67.flow chart 流程图 $ww0$
68.reperformance of internal control 重新执行 y`\rb<AZ*t
69.audit evidence 审计证据 LV@tt&|N
70.substantive procedures 实质性程序 fL~@v-l#~
71.assertions 认定 ']U<R=5T$
72.esistence 存在 vLIaTr gz
73.occurrence 发生 F$@ (0c
74.completeness 完整性 5S
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75.rights and obligations 权利和义务 $1Qcz,4B|
76.valuation and allocation 计价和分摊 o&MOcy D
77.cutoff 截止 w5`EJp8MC
78.accuracy 准确性 \p#_D|s/Ep
79.classification 分类 |ITh2m
80.inspection 检查 |f3 :9(p
81.supervision of counting 监盘 w >w zV=R
82.observation 观察 y' RQ_Gi
83.confirmation 函证 )Wy:I_F351
84.computation 计算 c@Xb6 z_>
85.analytical procedures 分析程序 k]rc -c-
86.vouch 核对 GL,( N|
87.trace 追查 b6! 7 j
88.audit sampling 审计抽样 0M!Goqa A
89.error 误差 ]Jo}F@\g
90.expected error 预期误差
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91.population 总体 uj@ d {AQ
92.sampling risk 抽样风险 2H/{OQ$
93.non- sampling risk 非抽样风险 <72q^w
94.sampling unit 抽样单位 RMHJ
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95.statistical sampling 统计抽样 O>d
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96.tolerable error 可容忍误差 ) uTFId
97.the risk of under reliance 信赖不足风险 3fxcH
98.the risk of over reliance 信赖过度风险 yof8L WXx
99.the risk of incorrect rejection 误拒风险 2
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100. the risk of incorrect acceptance 误受风险 S]Ye`
101.working trial balance 试算平衡表 XD Q<28^
102.index and cross-referencing 索引和交叉索引 v8K`cijSS
103.cash receipt 现金收入 vZ1?4 hG
104.cash disbursement 现金支出 (0["|h32,
105.bank statement 银行对账单 ` <u2 N
106.bank reconciliation 银行存款余额调节表 JnLF61
107.balance sheet date 资产负债表日 n(W&GSj|u9
108.net realizable value 可变现净值 fR]KXfZ
109.storeroom 仓库 $f=6>Kn|^]
110.sale invoice 销售发票 zEt!Pug
111.price list 价目表 aKin tb}n
112.positive confirmation request 积极式询证函 <c$rfjM+JU
113.negative confirmation request 消极式询证函 m qwJya
114.purchase requisition 请购单 Vwb_$Yi+]
115.receiving report 验收报告 uH)?`I\zrd
116.gross margin 毛利 1#9PE(!2
117.manufacturing overhead 制造费用 )E m`kle
118.material requisition 领料单 #gVWLm<
119.inventory-taking 存货盘点 MlR ]+ ]
120.bond certificate 债券 Dt\rrN:v
121.stock certificate 股票 {DZ xK(
122.audit report 审计报告 _'l" Dk
123.entity 被审计单位 w?P e x]i{
124.addressee of the audit report 审计报告的收件人 .DM-&P
125.unqualified opinion 无保留意见 S6Y :Z0
126.qualified opinion 保留意见 = {;7WB$
127.disclaimer of opinion 无法表示意见 -$$mr U
128.adverse opinion 否定意见 tX6_n%/L
129 Auditors‘Report审计报告 t N4- <6
130 internal audit内部审计 5_1\{l P
131 public sector audit政府审计 >[;L.
账项基础审计accounting number-based audit &Q*
7
风险导向审计方法risk-oriented audit approach @9~x@[
