1.audit 审计 4.^T~n G
2.attestation A*~G[KC3(
鉴证 un4fnoc
3.credibility 4hc[rN,]
可信赖程度 ]YtN6Rq/
4.audit of financial statements 财务报表审计 P;o{t
5.agreed-upon procedures 执行商定程序 k1oJ<$Q
6.high levels of assurance 高水平保证 CAC%lp
7.compilation 编制 L""ZI5J{F9
8.reliability 可靠性 OTE,OCB[
9.relevance 相关性 j#~~_VA~
10.professional skepticism 职业谨慎 ^b$_I31D
11.objectivity 客观性 GcDA
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12. professional competence 专业胜任能力 uAqiL>y
13.Senior/CPA-in-charge 项目经理 W=3#oX.GsU
14.audit engagement letter 业务约定书 tH4q*\U
15.recurring audit 连续审计 $}{[_2
16.the client 委托人 9!(%Vf>
17.change CPA 更换注册会计师 V?1[R
18.the existing CPA 现任注册会计师 ox%j_P9@:
19.the successor CPA 后任注册会计师 g(W+[kj)
20.the preceding CPA前任注册会计师 yQMwt|C4
21.issue the audit report 出具审计报告 [^s;Ggi9
22.expert 专家 ?_d6;
23.the board of directors 董事会 !^&VZh
24.knowledge of the entity‘ s business 了解被审计单位情况 FR[I~unqD
25.assess material misstatement risks评估重大错报风险 3>^]r jFw
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4>i\r
27.a general knowledge of ————- 初步了解―――的情况 &R?`QB2/
28.a more knowledge of—————— 进一步了解的情况 =PciLh
29.the prior year‘s working papers 以前年度工作底稿 kl]MP}wc
30.minutes of meeting 会议纪要 )v_v 7 ~H&
31.business risks 经营风险 Jw8?o/1D@
32.appropriateness 适当性 gT0yI;g]
33.accounting estimate 会计估计 |Z94@uB
34.management representations 管理层声明 ;cvMNU$fN
35.going concern assumption 持续经营假设 w2UEU5%
36.audit plan 审计计划 `_)H aF>/
37.significant audit areas 重点审计领域 Vy
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38.error 错误 Te
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39.fraud舞弊 ^h$*7u"^y
40.modified or additional procedures 修改或追加审计程序 +/Y2\s
41.misappropriation of assets 侵占资产 +^+'.xQ
42.transactions without substance 虚假交易 NI#]#yM+
43.unusual pressures 异常压力 _%=CW'
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44.the suspected noncompliance 涉嫌存在违法行为 vRe X7
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 %K4M`R
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47.approach the materiality level 接近重要性水平 4r7F8*z
48.an acceptably low level 可接受水平 m9A%Z bQ^
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 Rlk3AWl2u
50.misstatements or omissions 错报或漏报 xws{"m,NX~
51.aggregate 总计 WM?-
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52.subsequent events 期后事项 l;0([_>*j
53.adjust the financial statements 调整财务报表 $uDgBZA\
54.perform additional audit procedures 实施追加的审计程序 XDJE]2^52?
55.audit risk 审计风险 yy=hCjQ)
56.detection risk 检查风险 S
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57.inappropriate audit opinion 不适当的审计意见 dh7`eAMY
58.material misstatement 重大的错报 tngB;9c+w
59.tolerable misstatement 可容忍错报 ~q}L13^k
60.the acceptable level of detection risk 可接受的检查风险 j=irx5:
61.assessed level of material misstatement risk 重大错报风险的评估水平 K~vJ/9"|R
62.simall business 小规模企业 JkWhYP }
63.accounting system 会计系统 3\@2!:>
64.test of control 控制测试 w
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65.walk-through test 穿行测试 W&Fm;m@M
66.communication 沟通 cyJ{AS+
67.flow chart 流程图 a%B&F|u
68.reperformance of internal control 重新执行 wpM2{NTP
69.audit evidence 审计证据 zp;!HP;/=
70.substantive procedures 实质性程序 d,Aa8I
71.assertions 认定 f(w>(1&/B
72.esistence 存在 7/IL"
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73.occurrence 发生 MGm*({%
74.completeness 完整性 0fXMY-$I
75.rights and obligations 权利和义务 rgzra"u)
76.valuation and allocation 计价和分摊 5<dg@,\
77.cutoff 截止 `^SRg_rH=`
78.accuracy 准确性 l; _IH|A
79.classification 分类 g=$U&Hgs
80.inspection 检查 1v]%FC`
81.supervision of counting 监盘 ;yomaAr
82.observation 观察
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83.confirmation 函证 :TU|:2+
84.computation 计算 uKP4ur@1
85.analytical procedures 分析程序 z;>$["t]6
86.vouch 核对 71R,R,
87.trace 追查 \t7yH]:>@
88.audit sampling 审计抽样 qX-ptsQ
89.error 误差 '-%1ILK$3r
90.expected error 预期误差 =4eJ@EVM
91.population 总体 ]@Zv94Z(
92.sampling risk 抽样风险 (0NffM1
93.non- sampling risk 非抽样风险 Mqd'XU0L
94.sampling unit 抽样单位 W]oD(eZ
95.statistical sampling 统计抽样 i7.8H*z'
96.tolerable error 可容忍误差 w li cuY?
97.the risk of under reliance 信赖不足风险 p3U)J&]c6
98.the risk of over reliance 信赖过度风险 }CBQdH&g;
99.the risk of incorrect rejection 误拒风险 Y.Zd_,qy
100. the risk of incorrect acceptance 误受风险 MT&aH~YB
101.working trial balance 试算平衡表 `HRL .uX
102.index and cross-referencing 索引和交叉索引 QgqJ #
103.cash receipt 现金收入 fwz:k]vk
104.cash disbursement 现金支出 cb9-~*1
105.bank statement 银行对账单 +-<G(^
106.bank reconciliation 银行存款余额调节表 9S|sTf
107.balance sheet date 资产负债表日 d^}p#7mB\
108.net realizable value 可变现净值 1<BKTMBq?{
109.storeroom 仓库 .kBkYK8*t
110.sale invoice 销售发票 *lSu=dk+
111.price list 价目表 (+|+ELfqW
112.positive confirmation request 积极式询证函 $IE}fgA@5
113.negative confirmation request 消极式询证函 uslu-|b!%
114.purchase requisition 请购单 A7X
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115.receiving report 验收报告 TWp w/osW
116.gross margin 毛利 Y
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117.manufacturing overhead 制造费用 L\2"1%8Wj
118.material requisition 领料单 'Bue*
119.inventory-taking 存货盘点 ]
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120.bond certificate 债券 MQ!4"E5"j
121.stock certificate 股票 uB
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122.audit report 审计报告 7~XC_Yc1
123.entity 被审计单位 `yv?PlKL
124.addressee of the audit report 审计报告的收件人 U80=f2
125.unqualified opinion 无保留意见 YcobK#c
126.qualified opinion 保留意见 0DicrnH8
127.disclaimer of opinion 无法表示意见 zzf@U
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128.adverse opinion 否定意见 uy
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129 Auditors‘Report审计报告 7\
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130 internal audit内部审计 64?HqO
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131 public sector audit政府审计 zo ?RFn
账项基础审计accounting number-based audit 0*XsAz1,9
风险导向审计方法risk-oriented audit approach 4^W!,@W