1.audit 审计 ?2JS&i
2.attestation >k$[hk*~
鉴证 B, QC-Tn
3.credibility yq/[ /*7^
可信赖程度 r24\DvS
4.audit of financial statements 财务报表审计 hEyX~f
5.agreed-upon procedures 执行商定程序 `ENlV9
6.high levels of assurance 高水平保证 OVDMC4K2z!
7.compilation 编制 WHlD%u
8.reliability 可靠性 XV74Fl
9.relevance 相关性 9f@#SB_H
10.professional skepticism 职业谨慎 ",MK'\E
11.objectivity 客观性 IeRl6r%:
12. professional competence 专业胜任能力 "o\6k"_c>
13.Senior/CPA-in-charge 项目经理 ^BF@j4*~
14.audit engagement letter 业务约定书 XA&tTpfJE
15.recurring audit 连续审计 M!xm1-,[
16.the client 委托人 H]%mP|
17.change CPA 更换注册会计师 '0'"k2"vC
18.the existing CPA 现任注册会计师 }Q{
=:X9
19.the successor CPA 后任注册会计师 kr/1Dsr4
20.the preceding CPA前任注册会计师 ?=/}Ft
21.issue the audit report 出具审计报告 oyKt({
22.expert 专家 q;1VF;<"vH
23.the board of directors 董事会 cc2d/<:
24.knowledge of the entity‘ s business 了解被审计单位情况 xWC\954
25.assess material misstatement risks评估重大错报风险 -(4E
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `@u
+u0
27.a general knowledge of ————- 初步了解―――的情况 /o<}]]YBF
28.a more knowledge of—————— 进一步了解的情况 *tq|x[<
29.the prior year‘s working papers 以前年度工作底稿 9,iq"dQ
30.minutes of meeting 会议纪要 oW
yN:Qh
31.business risks 经营风险 H3p4,Y}'#
32.appropriateness 适当性 6T{o3wc;
33.accounting estimate 会计估计 q5?rp|7D
34.management representations 管理层声明 f^[{k
{t
35.going concern assumption 持续经营假设 [#STR=_f
36.audit plan 审计计划 H
'WFORso[
37.significant audit areas 重点审计领域 !T#8N7J>
38.error 错误 9sfB+]}h
39.fraud舞弊 S`GXiwk
40.modified or additional procedures 修改或追加审计程序 -7Aw
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41.misappropriation of assets 侵占资产 r|JiGj^om
42.transactions without substance 虚假交易 v$.JmL0^J
43.unusual pressures 异常压力 c{]r{FAx9o
44.the suspected noncompliance 涉嫌存在违法行为 /JK-}E
45.materialiy 重要性 ch)Ps2i
46.exceed the materiality level 超过重要性水平 j(@g
47.approach the materiality level 接近重要性水平 6*(h9!_T1
48.an acceptably low level 可接受水平 \Age9iz&
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 2-cU -i4
50.misstatements or omissions 错报或漏报 ])$."g
51.aggregate 总计 `aO@N(
52.subsequent events 期后事项 aowPji$H
53.adjust the financial statements 调整财务报表 "a0u-}/D
54.perform additional audit procedures 实施追加的审计程序 |`q)/ 08b
55.audit risk 审计风险 Sob $j
56.detection risk 检查风险 wH(vX<W-E
57.inappropriate audit opinion 不适当的审计意见 +AgkPMy
58.material misstatement 重大的错报 0w'y#U)&8
59.tolerable misstatement 可容忍错报 /C
,>
60.the acceptable level of detection risk 可接受的检查风险 gT5Ji~xI
61.assessed level of material misstatement risk 重大错报风险的评估水平 Gw\G+T?M-
62.simall business 小规模企业 J1c&
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63.accounting system 会计系统 Pw^c2TQ
64.test of control 控制测试 [c
KI0
65.walk-through test 穿行测试 @T,H.#bL
66.communication 沟通
Oc"'ay(g
67.flow chart 流程图 Q#J>vwi=
68.reperformance of internal control 重新执行 ?*z(1!
69.audit evidence 审计证据 A&}nRP9
70.substantive procedures 实质性程序 |4p<T!T
71.assertions 认定 ?;.1fJU>
72.esistence 存在 >jrz;r
73.occurrence 发生 z!1/_]WJ,
74.completeness 完整性 9
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75.rights and obligations 权利和义务 G0 nH Z6
76.valuation and allocation 计价和分摊 y
8d`},
77.cutoff 截止 @E"+qPp.3
78.accuracy 准确性 \MFWK#W
79.classification 分类 Wf`OyeRz
80.inspection 检查 $5Y^fwIK
81.supervision of counting 监盘 @k:f}-t
82.observation 观察 Qq FfR#
83.confirmation 函证 \}4#**]
84.computation 计算 =:n[{/O=
85.analytical procedures 分析程序 .2{
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86.vouch 核对 jB/q1vFO
87.trace 追查 ;qVEI/
88.audit sampling 审计抽样 `~aLSpB65
89.error 误差 N5w]2xz!
90.expected error 预期误差 A^r
[_dyZ
91.population 总体 &J&w4"0N'
92.sampling risk 抽样风险 X!MfJ^)q
93.non- sampling risk 非抽样风险 #Zavdkw=d
94.sampling unit 抽样单位 dn)t
P6qc/
95.statistical sampling 统计抽样 1z};"A
96.tolerable error 可容忍误差 K}5$;W#
97.the risk of under reliance 信赖不足风险 W-]yKSob
98.the risk of over reliance 信赖过度风险 rD(ep~^M
99.the risk of incorrect rejection 误拒风险 ">D(+ xr!)
100. the risk of incorrect acceptance 误受风险 %dk$K!5D0
101.working trial balance 试算平衡表 fssL'DD
102.index and cross-referencing 索引和交叉索引 [vjkU7;7A
103.cash receipt 现金收入 l&^[cR
104.cash disbursement 现金支出 [>Kxm
105.bank statement 银行对账单 _ KkVI7a
106.bank reconciliation 银行存款余额调节表 h'YcNkM
2>
107.balance sheet date 资产负债表日 ry'^1~,
108.net realizable value 可变现净值 RH'F<!p
109.storeroom 仓库 /w xxcq
110.sale invoice 销售发票 0&rH 9
111.price list 价目表 _OxnHf:|
112.positive confirmation request 积极式询证函 VzYP:QRz
113.negative confirmation request 消极式询证函 |C2.Zay
114.purchase requisition 请购单 rW%'M#!
=
115.receiving report 验收报告 tSXjp
116.gross margin 毛利 = cI\OsV&?
117.manufacturing overhead 制造费用 p_40V%y^
118.material requisition 领料单 (B/F6
X;o.
119.inventory-taking 存货盘点 %k;FxUKi
120.bond certificate 债券 Bzy=@]`
121.stock certificate 股票 L pi_u
K
122.audit report 审计报告 z#E,96R
123.entity 被审计单位 'm!11Phe
124.addressee of the audit report 审计报告的收件人 J0WXH/:
125.unqualified opinion 无保留意见 8H`l"
126.qualified opinion 保留意见 \FY De
127.disclaimer of opinion 无法表示意见 U/&qV"Ih
128.adverse opinion 否定意见 Jp*AIj
129 Auditors‘Report审计报告 J%[N-
130 internal audit内部审计 "$"mWF-
131 public sector audit政府审计 7/OOq=z
账项基础审计accounting number-based audit xo_k"'f+
风险导向审计方法risk-oriented audit approach fm:{&(