1.audit 审计 }n
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2.attestation * nFzfV
鉴证 }#-@5["-X
3.credibility S>>wf:\ c
可信赖程度 d3|/&gDBK
4.audit of financial statements 财务报表审计 f,F1k9-1!
5.agreed-upon procedures 执行商定程序 )0/*j]Kf
6.high levels of assurance 高水平保证 ,Tu.cg
7.compilation 编制 tGgDS)
8.reliability 可靠性 fm@Pa} ,
9.relevance 相关性 `U b*rOMu
10.professional skepticism 职业谨慎 Ep;i],}
11.objectivity 客观性 kz1#"8Zd!
12. professional competence 专业胜任能力 "\O7_od-
13.Senior/CPA-in-charge 项目经理 2Wu`Dp;&l
14.audit engagement letter 业务约定书 x.Egl4b3
15.recurring audit 连续审计 nGe4IY\-w
16.the client 委托人 _"Z?O)d*
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 39hep8+
19.the successor CPA 后任注册会计师 :V5 Co!/+
20.the preceding CPA前任注册会计师 j
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21.issue the audit report 出具审计报告 Pc =ei
22.expert 专家 :o~'\:/
23.the board of directors 董事会 Nf<f}`
24.knowledge of the entity‘ s business 了解被审计单位情况 5'eBeNxM
25.assess material misstatement risks评估重大错报风险 /8Y8-&K0
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 {@iLfBh5
27.a general knowledge of ————- 初步了解―――的情况 iLIb-d?!a&
28.a more knowledge of—————— 进一步了解的情况 Z5n-3h!+ED
29.the prior year‘s working papers 以前年度工作底稿 4r`
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30.minutes of meeting 会议纪要 6)ibXbH
31.business risks 经营风险 OdZ/ \_Z
32.appropriateness 适当性 u<uc"KY=
33.accounting estimate 会计估计 iN.
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34.management representations 管理层声明 B1J,4
35.going concern assumption 持续经营假设 i+qg*o$
36.audit plan 审计计划 A$N%deb
37.significant audit areas 重点审计领域 R6BbkYWrX
38.error 错误 k}F7Jw#.
39.fraud舞弊 ]Q ]
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40.modified or additional procedures 修改或追加审计程序 M9A1
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41.misappropriation of assets 侵占资产 _S7?c^:~
42.transactions without substance 虚假交易 ,*U-o}{8C?
43.unusual pressures 异常压力 ;akW i]
44.the suspected noncompliance 涉嫌存在违法行为 S*=^I2;
45.materialiy 重要性 l^ay*H
46.exceed the materiality level 超过重要性水平 \1gAWUt('
47.approach the materiality level 接近重要性水平 6WQN!H8+^
48.an acceptably low level 可接受水平 ULxQyY;32
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ZP!.C&O
50.misstatements or omissions 错报或漏报 >;1w-n
51.aggregate 总计 y>x"/jzF#
52.subsequent events 期后事项 bR)P-9rs
53.adjust the financial statements 调整财务报表 %6 Av1cv
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 \fEG
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56.detection risk 检查风险 H390<`
57.inappropriate audit opinion 不适当的审计意见 (kB
58.material misstatement 重大的错报 & ;.rPU
59.tolerable misstatement 可容忍错报 Ewp2 1
60.the acceptable level of detection risk 可接受的检查风险 w-ald?`
61.assessed level of material misstatement risk 重大错报风险的评估水平 3'kKbrk [
62.simall business 小规模企业 hBX.GFnw
63.accounting system 会计系统 ~`&4?c3p
64.test of control 控制测试 -rI7ihr*
65.walk-through test 穿行测试 WN{8gL&y
66.communication 沟通 J)B3o$
67.flow chart 流程图 d;p3cW"
68.reperformance of internal control 重新执行 { 22ey`@`h
69.audit evidence 审计证据 PvV\b<Pe+
70.substantive procedures 实质性程序 Q2Ey RFT
71.assertions 认定 -s2)!Iko&
72.esistence 存在 >*gf1"
73.occurrence 发生 eA2*}"W
74.completeness 完整性 9)]`l
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75.rights and obligations 权利和义务 hNZ_=
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76.valuation and allocation 计价和分摊 9&=%shOc+x
77.cutoff 截止 5I6?gv/
78.accuracy 准确性 9C,gJp}P
79.classification 分类 o
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80.inspection 检查 *\xRNgEQ
81.supervision of counting 监盘 Bf00&PE;
82.observation 观察 75^*4[
83.confirmation 函证 fJ.=,9:<
84.computation 计算 jrN 5l1np
85.analytical procedures 分析程序 flqr["czwK
86.vouch 核对 D9NRM;v
87.trace 追查 9NVtvBA
88.audit sampling 审计抽样 .Qn
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89.error 误差 X%-hTl
90.expected error 预期误差 sq#C|v/
91.population 总体 u c!6?+0h
92.sampling risk 抽样风险 *8a[M{-X
93.non- sampling risk 非抽样风险 eyDI>7W
94.sampling unit 抽样单位 GYIQ[#'d7
95.statistical sampling 统计抽样 I:=!,4S;
96.tolerable error 可容忍误差 (AZneK
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97.the risk of under reliance 信赖不足风险 ?:60lCqj
98.the risk of over reliance 信赖过度风险 @(a~p
99.the risk of incorrect rejection 误拒风险 Q$.CtECo
100. the risk of incorrect acceptance 误受风险 l2Py2ZI-b
101.working trial balance 试算平衡表 V4"o.G3\o
102.index and cross-referencing 索引和交叉索引 CpN*1s})d
103.cash receipt 现金收入 9<CUm"%J
104.cash disbursement 现金支出 `O3#/1+
105.bank statement 银行对账单 Q_,!(N
106.bank reconciliation 银行存款余额调节表 sOWP0xY
107.balance sheet date 资产负债表日 F'{ T[MA
108.net realizable value 可变现净值 ^8oN~HLZ
109.storeroom 仓库 LL3| U
110.sale invoice 销售发票 v8E:64
111.price list 价目表 ,:}VbQ:3I
112.positive confirmation request 积极式询证函 (0 t{
113.negative confirmation request 消极式询证函 7]L}~
114.purchase requisition 请购单 8sDw:wTC
115.receiving report 验收报告 kH0kf-4\
116.gross margin 毛利 9} C(M?d
117.manufacturing overhead 制造费用 6tVp%@
118.material requisition 领料单 u8A,f}D 3
119.inventory-taking 存货盘点 Rb
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120.bond certificate 债券 /8_x]Es/
121.stock certificate 股票 DP*V|
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122.audit report 审计报告 8j&1qJx)
123.entity 被审计单位 mrE>o!
124.addressee of the audit report 审计报告的收件人 ^|rzq
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125.unqualified opinion 无保留意见 k~<ORnda
126.qualified opinion 保留意见 w{;bvq%lY
127.disclaimer of opinion 无法表示意见 /*S6 /#
128.adverse opinion 否定意见 'g)5vI~'
129 Auditors‘Report审计报告 z9AX8k(B6
130 internal audit内部审计 q,Nqv[va
131 public sector audit政府审计 q}JP
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账项基础审计accounting number-based audit \3U.;}0_X
风险导向审计方法risk-oriented audit approach "$%&C%t