1.audit 审计 X%h1r`h&
2.attestation rPv+eM">
鉴证 DSM,dO'
3.credibility A@?2qX^4
可信赖程度 <q~&g
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4.audit of financial statements 财务报表审计 oi::/W|A+
5.agreed-upon procedures 执行商定程序 i(a2FKLy
6.high levels of assurance 高水平保证 q\x*@KQgM
7.compilation 编制 qg 4:Vq
8.reliability 可靠性 )^|zuYzN
9.relevance 相关性 K9mL1 [B
10.professional skepticism 职业谨慎 I'`Q_5s5
11.objectivity 客观性 B=(m;A#G
12. professional competence 专业胜任能力 vAy`8Q
13.Senior/CPA-in-charge 项目经理 xzyV|(
14.audit engagement letter 业务约定书 6*A
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15.recurring audit 连续审计 $f7#p4;}(
16.the client 委托人 C8
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17.change CPA 更换注册会计师 j;=+5PY
18.the existing CPA 现任注册会计师 {[m %1O1
19.the successor CPA 后任注册会计师 %+:%%r=Q
20.the preceding CPA前任注册会计师 HfFP4#C,
21.issue the audit report 出具审计报告 G;Q)A$-
22.expert 专家 LrX7WI
23.the board of directors 董事会 N>z_uPy{A
24.knowledge of the entity‘ s business 了解被审计单位情况 l-Xxur5M'
25.assess material misstatement risks评估重大错报风险 $Dxz21|P7
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 KA0Ui,q3
27.a general knowledge of ————- 初步了解―――的情况 :5L9tNr{_
28.a more knowledge of—————— 进一步了解的情况 $*Njvr7
29.the prior year‘s working papers 以前年度工作底稿 <*i
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30.minutes of meeting 会议纪要 u `1cXL['
31.business risks 经营风险 d(jd{L4d
32.appropriateness 适当性 f[6;)ZA
33.accounting estimate 会计估计 K=;z&E=<c
34.management representations 管理层声明 ssoIC
35.going concern assumption 持续经营假设 =nh/w#
36.audit plan 审计计划 SaH0YxnY+
37.significant audit areas 重点审计领域 S#/[>Cb
38.error 错误 0V
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39.fraud舞弊 [>A%%
40.modified or additional procedures 修改或追加审计程序 7M=LyrO
41.misappropriation of assets 侵占资产 ;[R{oW
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42.transactions without substance 虚假交易 )(oRJu)y
43.unusual pressures 异常压力 ]E .+)>
44.the suspected noncompliance 涉嫌存在违法行为 ZxlQyr`~a(
45.materialiy 重要性 C_rlbl
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46.exceed the materiality level 超过重要性水平 ryy".'v
47.approach the materiality level 接近重要性水平 8{Bcl5]<
48.an acceptably low level 可接受水平 h\Ck""&
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 (|(#~o]40t
50.misstatements or omissions 错报或漏报 )[|`-M~u
51.aggregate 总计 [8EzyB>fH
52.subsequent events 期后事项 ;f:}gMK
53.adjust the financial statements 调整财务报表 X-|Lg.s
54.perform additional audit procedures 实施追加的审计程序 oyZ}JTl(Q
55.audit risk 审计风险 Ob$|IH
8.
56.detection risk 检查风险 ]x8^s
57.inappropriate audit opinion 不适当的审计意见 9+)5 #!0
58.material misstatement 重大的错报 H4ml0SS^
59.tolerable misstatement 可容忍错报 R*lJe6
60.the acceptable level of detection risk 可接受的检查风险 rK;F]ei
61.assessed level of material misstatement risk 重大错报风险的评估水平 p&/}0eL y
62.simall business 小规模企业 2 1.;lj
63.accounting system 会计系统 h[b;_>7
64.test of control 控制测试 <t>"b|
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65.walk-through test 穿行测试 GD<xmuo
66.communication 沟通 ?x
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67.flow chart 流程图 %e.tAl"!$
68.reperformance of internal control 重新执行 8@^=k.5IK
69.audit evidence 审计证据 bnt>j0E
70.substantive procedures 实质性程序 i1v0J->
71.assertions 认定 |j($2.
72.esistence 存在 KP`{ UD)
73.occurrence 发生 o(Yj[:+m
74.completeness 完整性 u
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75.rights and obligations 权利和义务 PzbLbH8A
76.valuation and allocation 计价和分摊 *Hx{ eqC
77.cutoff 截止 H3"90^|,@
78.accuracy 准确性 NI_.wB{
79.classification 分类 Ea#wtow|-
80.inspection 检查 {gT2G*Ed^Z
81.supervision of counting 监盘 FvQ>Y')R7Z
82.observation 观察 ~UA:_7#\M
83.confirmation 函证 s4uZ;
84.computation 计算 'yd<<BM`
85.analytical procedures 分析程序 oh
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86.vouch 核对 @}k5rcQ*/
87.trace 追查 7~n<%q/6
88.audit sampling 审计抽样 OPHf9T3H
89.error 误差 wN'Q\l+
90.expected error 预期误差 SC/|o
91.population 总体 y,e#e`
92.sampling risk 抽样风险 0IO#h{t
93.non- sampling risk 非抽样风险 u
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94.sampling unit 抽样单位 Y
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95.statistical sampling 统计抽样 L6S!?t.{Yv
96.tolerable error 可容忍误差 Wm_:1~
97.the risk of under reliance 信赖不足风险 8D7=]
98.the risk of over reliance 信赖过度风险 Nr 5h%<`I
99.the risk of incorrect rejection 误拒风险 Sxo9y0K8-
100. the risk of incorrect acceptance 误受风险 faH113nc
101.working trial balance 试算平衡表 yzJ
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102.index and cross-referencing 索引和交叉索引 qXC>DGy
103.cash receipt 现金收入 Kgh@.Ir
104.cash disbursement 现金支出 #;,dk(URo
105.bank statement 银行对账单 J<J_yRg2
106.bank reconciliation 银行存款余额调节表 cYHHCaCS
107.balance sheet date 资产负债表日 Z<+Ip
j&
108.net realizable value 可变现净值 }Jfi"L
109.storeroom 仓库 yv1Z*wTpO
110.sale invoice 销售发票 v53qpqc
111.price list 价目表 [AgS@^"sf5
112.positive confirmation request 积极式询证函 \0.
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113.negative confirmation request 消极式询证函 IjJO;
114.purchase requisition 请购单 VE3,k'^v
115.receiving report 验收报告 hS(}<B{x!
116.gross margin 毛利 Ps=OL\i
117.manufacturing overhead 制造费用 t0t" =(d
118.material requisition 领料单 cZ>h [XX[
119.inventory-taking 存货盘点 rq=D[vX\N(
120.bond certificate 债券 5`] ;[M9
121.stock certificate 股票 lU6?p")F1
122.audit report 审计报告 ipy1tXc
123.entity 被审计单位 \Eqxmo
124.addressee of the audit report 审计报告的收件人 gG5@ KD6k
125.unqualified opinion 无保留意见 }AdA?
:7A
126.qualified opinion 保留意见 24;F~y8H
127.disclaimer of opinion 无法表示意见 <i}lP/U
128.adverse opinion 否定意见 ;.Dm?J0
129 Auditors‘Report审计报告 5~ho1Ud
130 internal audit内部审计 :f1Q0klwP
131 public sector audit政府审计 lI#Ap2@
账项基础审计accounting number-based audit L{XNOf3
风险导向审计方法risk-oriented audit approach /*,hR >UG