1.audit 审计 s`GwRH<#
2.attestation Tzmo
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鉴证 +C1
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3.credibility
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可信赖程度 b<};"
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4.audit of financial statements 财务报表审计 Bi/=cI
5.agreed-upon procedures 执行商定程序 u'M\m7
6.high levels of assurance 高水平保证 ,2q LiE>
7.compilation 编制 Uq `B#JI
8.reliability 可靠性 b7Jk{x #u
9.relevance 相关性 NF&R}7L
10.professional skepticism 职业谨慎 unKTa*U^q
11.objectivity 客观性 8X!^ 2B}J
12. professional competence 专业胜任能力 [R*UPa
13.Senior/CPA-in-charge 项目经理 }eb}oK
14.audit engagement letter 业务约定书 Z12-Vps
15.recurring audit 连续审计 &dp<i[ec^
16.the client 委托人 d]6.$"\"p
17.change CPA 更换注册会计师 ^+tAgK2
18.the existing CPA 现任注册会计师 (Em^qN
19.the successor CPA 后任注册会计师 K.4t*-<`[
20.the preceding CPA前任注册会计师 NBZF
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21.issue the audit report 出具审计报告 +F$c_
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22.expert 专家 *t.L` G
23.the board of directors 董事会 Jj4!O3\I
24.knowledge of the entity‘ s business 了解被审计单位情况 <o,]f E[
25.assess material misstatement risks评估重大错报风险 f#}P>,TP
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 'AU(WHf
27.a general knowledge of ————- 初步了解―――的情况 8sjAr.iT.
28.a more knowledge of—————— 进一步了解的情况 !]=[h
29.the prior year‘s working papers 以前年度工作底稿 'bVDm m).
30.minutes of meeting 会议纪要 p&~8N#I#
31.business risks 经营风险 H+y(W5|2/X
32.appropriateness 适当性 CIAHsbn.A
33.accounting estimate 会计估计 nylrF"'e
34.management representations 管理层声明 oG~a`9N%C
35.going concern assumption 持续经营假设 l\<*9m<
36.audit plan 审计计划 {^zieP!
37.significant audit areas 重点审计领域 _]:wltPv
38.error 错误 C1_':-4
39.fraud舞弊 }bIbMEMn
40.modified or additional procedures 修改或追加审计程序 T {Q]
41.misappropriation of assets 侵占资产 }@%A@
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42.transactions without substance 虚假交易 N@Pf \D
43.unusual pressures 异常压力 xD+n2:I{
44.the suspected noncompliance 涉嫌存在违法行为 vpu20?E>5z
45.materialiy 重要性 |2w,Np-
46.exceed the materiality level 超过重要性水平 I:M]#aFD
47.approach the materiality level 接近重要性水平 0.C[/ u[
48.an acceptably low level 可接受水平 l?GN& u
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 .vHSKd{
50.misstatements or omissions 错报或漏报 v
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51.aggregate 总计 e<o{3*%p)
52.subsequent events 期后事项 ?EQ]f34
53.adjust the financial statements 调整财务报表 CUIT)mF:
54.perform additional audit procedures 实施追加的审计程序 UkK`5p<D7
55.audit risk 审计风险 t@(S=i7}-
56.detection risk 检查风险 +|(-7"
57.inappropriate audit opinion 不适当的审计意见 j6<o,0P
58.material misstatement 重大的错报 AX=$r]_
59.tolerable misstatement 可容忍错报 \`3YE~7J/
60.the acceptable level of detection risk 可接受的检查风险 $j=c;+W
61.assessed level of material misstatement risk 重大错报风险的评估水平 6$]
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62.simall business 小规模企业 s/#L?[YH
63.accounting system 会计系统 nP`#z&C
64.test of control 控制测试 yneIY-g(p
65.walk-through test 穿行测试 bV c"'RQ
66.communication 沟通 S%J $.ge
67.flow chart 流程图 i i&kfy
68.reperformance of internal control 重新执行 ^W!w~g+
69.audit evidence 审计证据 O6JH )Ka"S
70.substantive procedures 实质性程序 Yzo_ZvL
71.assertions 认定 klSzmi4M
72.esistence 存在 >
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73.occurrence 发生 PNVYW?l
74.completeness 完整性 oAaUXkQE
75.rights and obligations 权利和义务 T^FeahA7;
76.valuation and allocation 计价和分摊 $&D$Uc`U>
77.cutoff 截止 w0W9N%f#=
78.accuracy 准确性 ,m ^q>
79.classification 分类 w}2 ;f=
80.inspection 检查 rjsqXo:9
81.supervision of counting 监盘 J3/2>N]/}
82.observation 观察 es]S]}JV
83.confirmation 函证 xZ2^lsY
84.computation 计算 G&ZpQ)
85.analytical procedures 分析程序 m"3gTqG
86.vouch 核对 )Pr*\<Cld
87.trace 追查 ^|Bpo(
88.audit sampling 审计抽样 7bcl^~lY
89.error 误差
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90.expected error 预期误差 7O)j]eeoL
91.population 总体 EP
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92.sampling risk 抽样风险 }t.J;(ff:
93.non- sampling risk 非抽样风险 X{2))t%
94.sampling unit 抽样单位 WGy3SV )
95.statistical sampling 统计抽样 kQm\f
96.tolerable error 可容忍误差 qU!xh)
97.the risk of under reliance 信赖不足风险 W>jgsR79M
98.the risk of over reliance 信赖过度风险 { zGM[A
99.the risk of incorrect rejection 误拒风险 F"2rX&W
100. the risk of incorrect acceptance 误受风险 4q%
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101.working trial balance 试算平衡表 t4HDt\}&k~
102.index and cross-referencing 索引和交叉索引 IC5[:UZ5]
103.cash receipt 现金收入 ]<y _
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104.cash disbursement 现金支出 f(=3'wQ
105.bank statement 银行对账单 ~r(/)w\
106.bank reconciliation 银行存款余额调节表 r7dvj#^
107.balance sheet date 资产负债表日 &
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108.net realizable value 可变现净值 Fh)`A5#
109.storeroom 仓库 47]?7GU,
110.sale invoice 销售发票 gie.K1@|
111.price list 价目表 a-nf5w>&q
112.positive confirmation request 积极式询证函 UD.&p'^ /{
113.negative confirmation request 消极式询证函 mC-'z
114.purchase requisition 请购单 m5Q?g8
115.receiving report 验收报告 e[5=?p@|
116.gross margin 毛利 ;4E(n
117.manufacturing overhead 制造费用 %~z/, [wk
118.material requisition 领料单 u+
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119.inventory-taking 存货盘点 JQ9JWu%a
120.bond certificate 债券
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121.stock certificate 股票 /K+GM8rtE
122.audit report 审计报告 ZH
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123.entity 被审计单位 Vs/Z8t
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 iEe<+Eyns
126.qualified opinion 保留意见 *^h$%<QI
127.disclaimer of opinion 无法表示意见 W.nQYH
128.adverse opinion 否定意见 I@sXmC2$\
129 Auditors‘Report审计报告 ;|nC;D]
130 internal audit内部审计 $x%3^{G
131 public sector audit政府审计 'a&( r;
账项基础审计accounting number-based audit oh>X/uj
风险导向审计方法risk-oriented audit approach g)o?nAr