1.audit 审计 pa)2TL/@
2.attestation }4A $j{\
鉴证 p&
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3.credibility HE0@`(mCpa
可信赖程度 _BP!{~&;
4.audit of financial statements 财务报表审计 B8sc;Z.
5.agreed-upon procedures 执行商定程序 Wz]ny3K[.
6.high levels of assurance 高水平保证 1 /dy@'
7.compilation 编制 bw& U[|A0%
8.reliability 可靠性 _Nmc1azS
9.relevance 相关性 @+P7BE}
10.professional skepticism 职业谨慎 3}lT"K
11.objectivity 客观性 G34fxhh
12. professional competence 专业胜任能力 eW>Y*l%B
13.Senior/CPA-in-charge 项目经理 E|K~WO]>o
14.audit engagement letter 业务约定书 JNZ O7s
15.recurring audit 连续审计 LWp#i8,
16.the client 委托人 1?}5.*j<
17.change CPA 更换注册会计师 w%L::Z4
18.the existing CPA 现任注册会计师 _cw~N
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19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 EiP#xjn?c
21.issue the audit report 出具审计报告 0l&#%wmJ,
22.expert 专家 [@LA<Z_
23.the board of directors 董事会 ;#jE??E/:
24.knowledge of the entity‘ s business 了解被审计单位情况 *t3uj
25.assess material misstatement risks评估重大错报风险 Q"+)xj
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 "q,.O5q}Y
27.a general knowledge of ————- 初步了解―――的情况 { *&Wc Os
28.a more knowledge of—————— 进一步了解的情况 eNEMyv5{w4
29.the prior year‘s working papers 以前年度工作底稿 4gkaCk{]
30.minutes of meeting 会议纪要
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31.business risks 经营风险 7)U08"
32.appropriateness 适当性 2LqJ.HH
33.accounting estimate 会计估计 mufJ@Y S#
34.management representations 管理层声明 )W1tBi
35.going concern assumption 持续经营假设 q{:]D(
36.audit plan 审计计划 aIXN wnq
37.significant audit areas 重点审计领域 ZP}NFh%,u
38.error 错误 9nrmz>es|-
39.fraud舞弊 MaS"V`NI
40.modified or additional procedures 修改或追加审计程序 Q eZg l!
41.misappropriation of assets 侵占资产 TyG;BF|rwk
42.transactions without substance 虚假交易 c> }f
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43.unusual pressures 异常压力 aHR&6zj4
44.the suspected noncompliance 涉嫌存在违法行为 LI`H,2Km
45.materialiy 重要性 (SnrYO`#
46.exceed the materiality level 超过重要性水平 lcqpwSk
47.approach the materiality level 接近重要性水平 I"5VkeIx
48.an acceptably low level 可接受水平 '1r<g\l
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 ys~oJb~
50.misstatements or omissions 错报或漏报 %Xfy
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51.aggregate 总计 ~p* \|YC
52.subsequent events 期后事项 3 J!J#
53.adjust the financial statements 调整财务报表 iu9 <]1k
54.perform additional audit procedures 实施追加的审计程序 CL)*cu6zG
55.audit risk 审计风险 b\9MM
56.detection risk 检查风险 [42EqVR
57.inappropriate audit opinion 不适当的审计意见 ]XS[\qo
58.material misstatement 重大的错报 $(=0J*ND"
59.tolerable misstatement 可容忍错报 V[RsSZx
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60.the acceptable level of detection risk 可接受的检查风险 d09qZj>
61.assessed level of material misstatement risk 重大错报风险的评估水平 $[1J[eY*
62.simall business 小规模企业 lv=rL
63.accounting system 会计系统 j
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64.test of control 控制测试 ZKp9k6
65.walk-through test 穿行测试 ,}jey72/k
66.communication 沟通 Rxfhk,I
67.flow chart 流程图 A]_5O8<buW
68.reperformance of internal control 重新执行 }
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69.audit evidence 审计证据 HV}*}
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70.substantive procedures 实质性程序 YM<F7tp4
71.assertions 认定 :5,
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72.esistence 存在 ^2}p
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73.occurrence 发生 31)eDs
74.completeness 完整性 p1`")$
75.rights and obligations 权利和义务 jM'(Qa
76.valuation and allocation 计价和分摊 )r|Pm-:A{
77.cutoff 截止 vZJu=t
78.accuracy 准确性 :)g}x&A^$
79.classification 分类 N*NGC!p`N
80.inspection 检查 r0L'
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81.supervision of counting 监盘 dZIruZ)x
82.observation 观察 L_{gM`UFc
83.confirmation 函证 U3OXO1
84.computation 计算 4E0 Y=
85.analytical procedures 分析程序 O;CC(
86.vouch 核对 9>7w1G#
87.trace 追查 &(/QJ `*8
88.audit sampling 审计抽样 "IuPg=|#
89.error 误差 >uy(N
90.expected error 预期误差 o)r%4YOL
91.population 总体 FL?Ndy"I
92.sampling risk 抽样风险 FwaYp\z
93.non- sampling risk 非抽样风险 ^"!)p2=
94.sampling unit 抽样单位 jk9/EmV*r
95.statistical sampling 统计抽样 + )lkH
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96.tolerable error 可容忍误差 A=bBI>GEYP
97.the risk of under reliance 信赖不足风险 }]!?t~5*
98.the risk of over reliance 信赖过度风险 RQQ\y`h`
99.the risk of incorrect rejection 误拒风险 rOA{8)jIa*
100. the risk of incorrect acceptance 误受风险 2{oU5e
101.working trial balance 试算平衡表 qx2M"uFJ
102.index and cross-referencing 索引和交叉索引 L/*K4xQ
103.cash receipt 现金收入 U{?#W
104.cash disbursement 现金支出 E*G{V j
105.bank statement 银行对账单 9~ rYLR(v
106.bank reconciliation 银行存款余额调节表 "R
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107.balance sheet date 资产负债表日 d
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108.net realizable value 可变现净值 dQ`=CIr
109.storeroom 仓库 S<Od`I
110.sale invoice 销售发票 1 Q6~O2a
111.price list 价目表 eccJt
112.positive confirmation request 积极式询证函 -]!zj#&
113.negative confirmation request 消极式询证函 E;-*LT&{
114.purchase requisition 请购单 FQqk+P!
115.receiving report 验收报告 `Ti?hQm/
116.gross margin 毛利 p|RFpn2ygF
117.manufacturing overhead 制造费用 Qoom[@$
118.material requisition 领料单 _,bDv`>Ra
119.inventory-taking 存货盘点 y\@INA^
120.bond certificate 债券 +LB2V3UZ
121.stock certificate 股票 l,@rB+u
122.audit report 审计报告 Dg'BlrwbR
123.entity 被审计单位 0$:jZ/._
124.addressee of the audit report 审计报告的收件人 :>3/*"vx?G
125.unqualified opinion 无保留意见 ? uu, w
126.qualified opinion 保留意见 AZf$XHP2
127.disclaimer of opinion 无法表示意见 L yNLz
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128.adverse opinion 否定意见 )=5,S~IT
129 Auditors‘Report审计报告 6
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130 internal audit内部审计 -APbN(Vi
131 public sector audit政府审计 u=f}t=3
账项基础审计accounting number-based audit &[qJ=HMm I
风险导向审计方法risk-oriented audit approach T))F
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