1.audit 审计 umI@ej+D
2.attestation 4PR!O
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鉴证 ^tI
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3.credibility f-^JI*hj
可信赖程度 %AaZc=a[c
4.audit of financial statements 财务报表审计 9J*.'
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5.agreed-upon procedures 执行商定程序 f]Xh7m(Gh
6.high levels of assurance 高水平保证 \C x2$<8
7.compilation 编制 iU+O(vi
8.reliability 可靠性 y2cYRHN[X}
9.relevance 相关性 y2KR^/LN|Y
10.professional skepticism 职业谨慎 4S5U|n
11.objectivity 客观性 EN^5 Hppb
12. professional competence 专业胜任能力 1N, </<"
13.Senior/CPA-in-charge 项目经理 /V0[Urc@
14.audit engagement letter 业务约定书 \I ( g
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15.recurring audit 连续审计
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16.the client 委托人 3s;^p,9
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17.change CPA 更换注册会计师 \8g'v@$wG
18.the existing CPA 现任注册会计师 LtW}R4}3
19.the successor CPA 后任注册会计师 B 1je Ik,
20.the preceding CPA前任注册会计师 ^M0
21.issue the audit report 出具审计报告 $Y,y~4I
22.expert 专家 H}?"2jF
23.the board of directors 董事会 3?5JY;}h>"
24.knowledge of the entity‘ s business 了解被审计单位情况 W[/Txc0$
25.assess material misstatement risks评估重大错报风险 xa8;"Y~"bg
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 a5cary Z"z
27.a general knowledge of ————- 初步了解―――的情况 #x*\dL
28.a more knowledge of—————— 进一步了解的情况 @ q]4]U)
29.the prior year‘s working papers 以前年度工作底稿 f\xmv|8
30.minutes of meeting 会议纪要 a@!(o )>
31.business risks 经营风险 @ Z.BYC
32.appropriateness 适当性 *O_>3Hgl
33.accounting estimate 会计估计 5/8=Do](
34.management representations 管理层声明 2ci[L:U
35.going concern assumption 持续经营假设 @CMEmgk~
36.audit plan 审计计划 tTOBK A89
37.significant audit areas 重点审计领域 8wV`mdKN
38.error 错误 0RgE~x!hI
39.fraud舞弊 s@zO`uBc
40.modified or additional procedures 修改或追加审计程序 LY-,cXm&|
41.misappropriation of assets 侵占资产 L+N\B@ 0-
42.transactions without substance 虚假交易 r3 qKT
43.unusual pressures 异常压力 sKCYGt$
44.the suspected noncompliance 涉嫌存在违法行为 ml@;ngmp.
45.materialiy 重要性 1_WP\@ O
46.exceed the materiality level 超过重要性水平 o%7-<
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47.approach the materiality level 接近重要性水平 ,BUrZA2\U$
48.an acceptably low level 可接受水平 P?p]sLrP
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 I3HO><o f
50.misstatements or omissions 错报或漏报 /% g+|C
51.aggregate 总计 JR8|!Of@B
52.subsequent events 期后事项 h+=IxF4
53.adjust the financial statements 调整财务报表 eSQkW
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 Bv<aB(c
56.detection risk 检查风险 {]2^
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57.inappropriate audit opinion 不适当的审计意见 0<7sM#sI!
58.material misstatement 重大的错报 {0~\ T[qm
59.tolerable misstatement 可容忍错报 9U8 x&Z]P
60.the acceptable level of detection risk 可接受的检查风险 DkX^b: D*f
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ge _fU'F
62.simall business 小规模企业 -L +kt_>
63.accounting system 会计系统 ~m_{&,C A.
64.test of control 控制测试 3Q'vVNFh<
65.walk-through test 穿行测试 # 9gx
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66.communication 沟通 : s6aFiz
67.flow chart 流程图 XLC9B3Jt
68.reperformance of internal control 重新执行 a*-9n-U@[k
69.audit evidence 审计证据 qg{gCG
70.substantive procedures 实质性程序 EB|
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71.assertions 认定 yX4 Vv{g
72.esistence 存在 fcxg6W'
73.occurrence 发生 E*O ($tS
74.completeness 完整性 }4p)UX>aWT
75.rights and obligations 权利和义务 fX]` vjM{
76.valuation and allocation 计价和分摊 !NH(EW ER
77.cutoff 截止 Q7rBc
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78.accuracy 准确性 10f xK
79.classification 分类 %cLS*=MO
80.inspection 检查 [0EWIdT*b
81.supervision of counting 监盘 6#7hMQ0&;O
82.observation 观察 8T1zL.u>q
83.confirmation 函证 hs[x\:})/
84.computation 计算 <Y."()}GeH
85.analytical procedures 分析程序 k:I,$"y4
86.vouch 核对 eT+i &
87.trace 追查 ?h6|N%U'
88.audit sampling 审计抽样 0KnL{Cj
89.error 误差 U|] cB
90.expected error 预期误差 T:u>7?8o
91.population 总体
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92.sampling risk 抽样风险 ;Ax-f04gG
93.non- sampling risk 非抽样风险 4^uSW&`;/
94.sampling unit 抽样单位 h~7#$i
95.statistical sampling 统计抽样 VxBBZsZO~
96.tolerable error 可容忍误差 /i3 J P}
97.the risk of under reliance 信赖不足风险 *#'j0;2F
98.the risk of over reliance 信赖过度风险 M#;
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99.the risk of incorrect rejection 误拒风险 I<O$);DV'
100. the risk of incorrect acceptance 误受风险 n1J u =C
101.working trial balance 试算平衡表 0W(mx-[H/
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 g35!a<JW
104.cash disbursement 现金支出 x>}ml\R
105.bank statement 银行对账单 ^#d \HI
106.bank reconciliation 银行存款余额调节表 9T;4aP>6j#
107.balance sheet date 资产负债表日 k?Z:=.YW
108.net realizable value 可变现净值 2uOYuM[7gH
109.storeroom 仓库 HD^#"
110.sale invoice 销售发票 SK
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111.price list 价目表 5X20/+aT
112.positive confirmation request 积极式询证函 &J)<1!|
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 S[1<Qrv]
115.receiving report 验收报告 ;.V/ngaj
116.gross margin 毛利 gom!dB0J
117.manufacturing overhead 制造费用 a OH|[
118.material requisition 领料单 QkBw59L7
119.inventory-taking 存货盘点 2
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120.bond certificate 债券 j:h}k a/!p
121.stock certificate 股票 zbmC ? 2$
122.audit report 审计报告 m,lZy#02s3
123.entity 被审计单位 8cG?p
124.addressee of the audit report 审计报告的收件人 -N8rs[c
125.unqualified opinion 无保留意见 F{0\a;U@^
126.qualified opinion 保留意见 oT-gZedW(
127.disclaimer of opinion 无法表示意见 tw_o?9
128.adverse opinion 否定意见 Z^_qXerjP
129 Auditors‘Report审计报告 Wd:pqhLh
130 internal audit内部审计 {4D`VfX _
131 public sector audit政府审计 =vb G'_[7
账项基础审计accounting number-based audit V4+ |D2
风险导向审计方法risk-oriented audit approach 23wztEp{a
