1.audit 审计 xMO[3D&D
2.attestation [u!p-
鉴证 uD0(aqAZ
3.credibility Y^*Lh/:h
可信赖程度 9&|12x$
4.audit of financial statements 财务报表审计 [qO5~E`;
5.agreed-upon procedures 执行商定程序 A)O_
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6.high levels of assurance 高水平保证 )3D+gu
7.compilation 编制 {ziYd;Ys1
8.reliability 可靠性 F:[Nw#gj/
9.relevance 相关性 j3sz*:
10.professional skepticism 职业谨慎 s0X/1Cq
11.objectivity 客观性 [RGC!}"mr
12. professional competence 专业胜任能力 E< io^
13.Senior/CPA-in-charge 项目经理 tkm~KLWV&7
14.audit engagement letter 业务约定书 L@d]R MNv
15.recurring audit 连续审计 ;W$w=j:
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16.the client 委托人 k'WS"<-
17.change CPA 更换注册会计师 /h}wM6pg
18.the existing CPA 现任注册会计师 2fHIk57jP
19.the successor CPA 后任注册会计师 T6/$pJ
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20.the preceding CPA前任注册会计师 '/gxjr&
21.issue the audit report 出具审计报告 &Cx yP_
22.expert 专家 U#UVenp@
23.the board of directors 董事会 [FeJ8P>z
24.knowledge of the entity‘ s business 了解被审计单位情况 .>AFf9P
25.assess material misstatement risks评估重大错报风险 )sY$\^'WY
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~x+:44*
27.a general knowledge of ————- 初步了解―――的情况 'AAF/ 9
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 1%]{0P0?[
30.minutes of meeting 会议纪要 5~ *'>y
31.business risks 经营风险 ^>vO5Ho.
32.appropriateness 适当性 @vQ;>4 i.
33.accounting estimate 会计估计 n{qa ]3
34.management representations 管理层声明 5W:Gl?$S}
35.going concern assumption 持续经营假设 i"r.>X'Z
36.audit plan 审计计划 >ji}j~cH
37.significant audit areas 重点审计领域 i no7!T`
38.error 错误 M Z|c7f&`
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 g# 9*bF
41.misappropriation of assets 侵占资产 ~PH1|h6
42.transactions without substance 虚假交易 w'5dk3$"
43.unusual pressures 异常压力 .H[
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44.the suspected noncompliance 涉嫌存在违法行为 <Vr]2mw
45.materialiy 重要性 8+g|>{Vov
46.exceed the materiality level 超过重要性水平 }{w_>!ee
47.approach the materiality level 接近重要性水平 LNyL>VHkK
48.an acceptably low level 可接受水平 4/mj"PBKL
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 p[k9C$@e}
50.misstatements or omissions 错报或漏报 mXN1b!
51.aggregate 总计 Ekg N6S`}
52.subsequent events 期后事项 ;|2;kvf"w
53.adjust the financial statements 调整财务报表 #IL~0t
54.perform additional audit procedures 实施追加的审计程序 }ii]cY
55.audit risk 审计风险 _6QLnr&@j
56.detection risk 检查风险 B 3,ig9
57.inappropriate audit opinion 不适当的审计意见 *fuGVA
58.material misstatement 重大的错报 46.q anh
59.tolerable misstatement 可容忍错报 l66ipgw_^I
60.the acceptable level of detection risk 可接受的检查风险 u=ds]XP@
61.assessed level of material misstatement risk 重大错报风险的评估水平 -c<1H)W
62.simall business 小规模企业 t6,M
63.accounting system 会计系统 5>z:[OdY*
64.test of control 控制测试 g^<q L|
65.walk-through test 穿行测试 2}xFv2X
66.communication 沟通 vI:bl~
67.flow chart 流程图 pFv[z':&Q
68.reperformance of internal control 重新执行 \PtC
69.audit evidence 审计证据 DT7-v4Zd
70.substantive procedures 实质性程序 Q+%m+ /Zq
71.assertions 认定 Q,M/R6i-
72.esistence 存在 e&a[k
73.occurrence 发生 M@
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74.completeness 完整性 n9-q5X^e>
75.rights and obligations 权利和义务 :xUl+(+
76.valuation and allocation 计价和分摊 MkV*+LXC
77.cutoff 截止 Y$`hudJ&
78.accuracy 准确性 scPq\Qd?O
79.classification 分类 qeO6}A"^|
80.inspection 检查 &0<R:K ?>N
81.supervision of counting 监盘 nL
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82.observation 观察 C6=;(=?C
83.confirmation 函证 JXR/K=<^
84.computation 计算 G~$M"@Q7N
85.analytical procedures 分析程序 |{|r?3
86.vouch 核对 da86Jj=k
87.trace 追查 Z@aL"@2]a
88.audit sampling 审计抽样 'y@ 2,9
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89.error 误差 d=5}^v#4
90.expected error 预期误差 .]P;fCQmM
91.population 总体 .1? i'8TF
92.sampling risk 抽样风险 yOCcp+`T}
93.non- sampling risk 非抽样风险 u4*]jt;H
94.sampling unit 抽样单位 @v-)|8GdY
95.statistical sampling 统计抽样 (9[C0e S
96.tolerable error 可容忍误差 BO\`m%8md
97.the risk of under reliance 信赖不足风险 $v}8lBCr3
98.the risk of over reliance 信赖过度风险 Z-sN4fr a
99.the risk of incorrect rejection 误拒风险 6Bq2?;5
100. the risk of incorrect acceptance 误受风险 )eGu4iEPM
101.working trial balance 试算平衡表 (LvOsr~
102.index and cross-referencing 索引和交叉索引 'hHX"\|RA
103.cash receipt 现金收入 Px?At5
104.cash disbursement 现金支出 )1yUV*6
105.bank statement 银行对账单 u.K'"-xt4K
106.bank reconciliation 银行存款余额调节表 Z$=$oJzB
107.balance sheet date 资产负债表日 ; dHOH\,:
108.net realizable value 可变现净值 g#<?OFl
109.storeroom 仓库 >D^7v(&
110.sale invoice 销售发票 kE(-vE9
111.price list 价目表 lo;9sTUHT
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 0~L8yMM
114.purchase requisition 请购单 9C'+~<l
115.receiving report 验收报告 E$yf2Q~k
116.gross margin 毛利 aKU8"
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117.manufacturing overhead 制造费用 ZYt"=\_
118.material requisition 领料单 lJQl$Wx^
119.inventory-taking 存货盘点 7/$Z7J!k
120.bond certificate 债券 :bF2b..XOu
121.stock certificate 股票 N*)8L[7_;
122.audit report 审计报告 DdZ_2B2
123.entity 被审计单位 }6{
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124.addressee of the audit report 审计报告的收件人 FZ.Yn
125.unqualified opinion 无保留意见 !";$Zu
126.qualified opinion 保留意见 (IQ L`3f%
127.disclaimer of opinion 无法表示意见 ScmzbDu
128.adverse opinion 否定意见 ,?N_67
129 Auditors‘Report审计报告 O
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130 internal audit内部审计 *wZV*)}
131 public sector audit政府审计 2o3k=hKS
账项基础审计accounting number-based audit ]]QCJf@p
风险导向审计方法risk-oriented audit approach d1_*!LW$