1.audit 审计 LGT\1u
2.attestation R!xs;|]
鉴证 5VWXUNe@_q
3.credibility TyMRm
可信赖程度 &0TOJ:RP
4.audit of financial statements 财务报表审计 );$Uf!v4
5.agreed-upon procedures 执行商定程序 oaI7j=Gp
6.high levels of assurance 高水平保证 j' -akXo<
7.compilation 编制 @Z!leyam
8.reliability 可靠性 E66e4?"
9.relevance 相关性 a
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10.professional skepticism 职业谨慎 Ze~ a+%Sb
11.objectivity 客观性 T3['6%
12. professional competence 专业胜任能力 ro37H2^Ty
13.Senior/CPA-in-charge 项目经理 +3vK=d_Va
14.audit engagement letter 业务约定书 Ig1cf9 :
15.recurring audit 连续审计 U;Hu:q*
16.the client 委托人 ,oDZ:";
17.change CPA 更换注册会计师 r6]r+!63"
18.the existing CPA 现任注册会计师 )8&Q.? T
19.the successor CPA 后任注册会计师 ~! ]FF}6
20.the preceding CPA前任注册会计师 #e&j]Q$Eh
21.issue the audit report 出具审计报告 'q1)W'
22.expert 专家 J),7ukLu^
23.the board of directors 董事会 }.gDaxj
24.knowledge of the entity‘ s business 了解被审计单位情况 -]5dD VSO
25.assess material misstatement risks评估重大错报风险 <_MQC
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 iAf, :g
27.a general knowledge of ————- 初步了解―――的情况 RrLQM
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28.a more knowledge of—————— 进一步了解的情况 :RHNV
29.the prior year‘s working papers 以前年度工作底稿 t=S94^g
30.minutes of meeting 会议纪要 Q"VFcp:
31.business risks 经营风险 ,e>C)wq;
32.appropriateness 适当性 >;o^qi_$
33.accounting estimate 会计估计 jL8&
34.management representations 管理层声明 cR$2`:e
35.going concern assumption 持续经营假设 \WouTn
36.audit plan 审计计划 j]J2,J
37.significant audit areas 重点审计领域 PK3)M'[
38.error 错误 =0,")aa!
39.fraud舞弊 '.atbl
40.modified or additional procedures 修改或追加审计程序 j3`:;'L
41.misappropriation of assets 侵占资产 A3&8@/6,
42.transactions without substance 虚假交易 G#duZNBdc
43.unusual pressures 异常压力 o&*1Mx<+
44.the suspected noncompliance 涉嫌存在违法行为 }<FBcc(n
45.materialiy 重要性 5#d"]7
46.exceed the materiality level 超过重要性水平 r
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47.approach the materiality level 接近重要性水平 F#4?@W
48.an acceptably low level 可接受水平 <3HW!7Ad1
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 N3vk<sr@
50.misstatements or omissions 错报或漏报 2K,
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51.aggregate 总计 }?*:uf
52.subsequent events 期后事项 FlVGi3
53.adjust the financial statements 调整财务报表 8<)[+@$0
54.perform additional audit procedures 实施追加的审计程序 aChY5R
55.audit risk 审计风险 ,0<|&D
56.detection risk 检查风险 8XX,(k_b
57.inappropriate audit opinion 不适当的审计意见 Podm 3b
58.material misstatement 重大的错报 G7%Nwe~Y
59.tolerable misstatement 可容忍错报 (U!WD`Ym
60.the acceptable level of detection risk 可接受的检查风险 L4.yrA-]C%
61.assessed level of material misstatement risk 重大错报风险的评估水平 @Z@yI2#e
62.simall business 小规模企业 l:Ci'=
63.accounting system 会计系统
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64.test of control 控制测试 a<!g*UVL0M
65.walk-through test 穿行测试 sF_.9G)S0
66.communication 沟通 d^]wqn pf
67.flow chart 流程图 28X)s!W'
68.reperformance of internal control 重新执行 n{Jvx
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69.audit evidence 审计证据 mg'-]>$ $]
70.substantive procedures 实质性程序 M/d!
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71.assertions 认定 ixiRFBUcF~
72.esistence 存在 Vize0fsD
73.occurrence 发生 qK|r+}g|&
74.completeness 完整性 <%pi*:E|
75.rights and obligations 权利和义务 b)@D*plS&
76.valuation and allocation 计价和分摊 s.zH.q,
77.cutoff 截止 }qV4]*+{
78.accuracy 准确性 ~ D3'-,n[
79.classification 分类 aM? 7'8/
80.inspection 检查 XZp(Po:H
81.supervision of counting 监盘 e
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82.observation 观察 P[XE5puC
83.confirmation 函证 *XtZ;os]
84.computation 计算 = \X<UA}
85.analytical procedures 分析程序 2U~oWg2P
86.vouch 核对 #J2856bzS
87.trace 追查 YqNhD6
88.audit sampling 审计抽样 n)`*{uv$
89.error 误差 _?q\tyf3
90.expected error 预期误差 j nI)n*
91.population 总体 *WMcE$w/D
92.sampling risk 抽样风险 T^A:pL1
93.non- sampling risk 非抽样风险 J|6aa
94.sampling unit 抽样单位 ynP^|Ou
95.statistical sampling 统计抽样 Mqw&%dz'_
96.tolerable error 可容忍误差 8VMq>-
97.the risk of under reliance 信赖不足风险 +#&2*nY
98.the risk of over reliance 信赖过度风险 I|WBT
99.the risk of incorrect rejection 误拒风险 xu+wi>Y^
100. the risk of incorrect acceptance 误受风险 & rw|fF|]
101.working trial balance 试算平衡表 S'E6#
102.index and cross-referencing 索引和交叉索引 5^*
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103.cash receipt 现金收入 3%<ia$
104.cash disbursement 现金支出 )%ja6Vg
105.bank statement 银行对账单 >2VB.f
106.bank reconciliation 银行存款余额调节表 b.Y[:R_9&
107.balance sheet date 资产负债表日 D"A`b{z
108.net realizable value 可变现净值 Ypv"u0
109.storeroom 仓库 r T*:1
110.sale invoice 销售发票 |&RdOjw$u
111.price list 价目表 {Qw,L;R
112.positive confirmation request 积极式询证函 ,dh*GJ{5
113.negative confirmation request 消极式询证函 P\N`E?lJL
114.purchase requisition 请购单 7z%zXDe~T[
115.receiving report 验收报告 u{>
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116.gross margin 毛利 Hk6Dwe[y
117.manufacturing overhead 制造费用 ^=R>rUCmv
118.material requisition 领料单 Z71"d"
119.inventory-taking 存货盘点 [eWB
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120.bond certificate 债券 ||L qx#e=
121.stock certificate 股票 ^vG*8,^S=8
122.audit report 审计报告 NaVZ)
123.entity 被审计单位 kk!}mbA_}
124.addressee of the audit report 审计报告的收件人 kv(N/G
125.unqualified opinion 无保留意见 N@j|I* y|
126.qualified opinion 保留意见 Z#4? /'
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 +(|T\%$DT
129 Auditors‘Report审计报告 n$b/@hp$z
130 internal audit内部审计 }GGFJ"
131 public sector audit政府审计 O 6A:0yM4
账项基础审计accounting number-based audit /ebYk-c
风险导向审计方法risk-oriented audit approach E}1[&