1.audit 审计 }b3/b
2.attestation %6j)=IOts
鉴证 !,$i6gm
3.credibility >gtQw!
可信赖程度 {kI#A?M
4.audit of financial statements 财务报表审计 Y
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5.agreed-upon procedures 执行商定程序 @pV5}N[]
6.high levels of assurance 高水平保证 >P KBo
7.compilation 编制 iSK+GQ~
8.reliability 可靠性 1tzV8(7
9.relevance 相关性 ;_kzcK!l
10.professional skepticism 职业谨慎 !SOrCMHx
11.objectivity 客观性 }|)R
12. professional competence 专业胜任能力 tEd.'D8 s
13.Senior/CPA-in-charge 项目经理 1a0kfM$
14.audit engagement letter 业务约定书 ajhEL?%D
15.recurring audit 连续审计 %rQuBi# 1f
16.the client 委托人 z5\;OLJS,
17.change CPA 更换注册会计师 |8_JY2
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18.the existing CPA 现任注册会计师 jPvDFT^d/
19.the successor CPA 后任注册会计师 }`VDD?M
20.the preceding CPA前任注册会计师 _Yb_D/
21.issue the audit report 出具审计报告 .uo.N
22.expert 专家 ]T!
}XXK
23.the board of directors 董事会 eS/B24;*
24.knowledge of the entity‘ s business 了解被审计单位情况 #PvB/
3
25.assess material misstatement risks评估重大错报风险 Uh}seB#mJj
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 $V>98M>j
27.a general knowledge of ————- 初步了解―――的情况 rf+:=|/_3
28.a more knowledge of—————— 进一步了解的情况 gB,G.QM*6
29.the prior year‘s working papers 以前年度工作底稿 /{2*WI;
30.minutes of meeting 会议纪要 ge3sU5iZ
31.business risks 经营风险 `i~ Y Fr
32.appropriateness 适当性 <hnCUg1
33.accounting estimate 会计估计 ]36sZ
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34.management representations 管理层声明 mwv(j_
35.going concern assumption 持续经营假设 }0hL~i
36.audit plan 审计计划 FX<b:#
37.significant audit areas 重点审计领域 _G
Qz!YA
38.error 错误 jd`},X /
39.fraud舞弊 ]Hj<IvG
40.modified or additional procedures 修改或追加审计程序 ` >!n
41.misappropriation of assets 侵占资产 Ey{%XR+*;
42.transactions without substance 虚假交易 v
]Sl<%ry
43.unusual pressures 异常压力 NIr@R7MKd
44.the suspected noncompliance 涉嫌存在违法行为 Z!xVgM{
45.materialiy 重要性 {Ee>n^1
46.exceed the materiality level 超过重要性水平 stl 1QO(h
47.approach the materiality level 接近重要性水平 u
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48.an acceptably low level 可接受水平 Nb2Qp
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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 zboF
1v`
50.misstatements or omissions 错报或漏报 G}@#u9
51.aggregate 总计 iyZZ}M
52.subsequent events 期后事项 ek aFN
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53.adjust the financial statements 调整财务报表 Vpfp}pL
54.perform additional audit procedures 实施追加的审计程序 C) QKPT
55.audit risk 审计风险 8 S`9dSc
56.detection risk 检查风险 /e\{
57.inappropriate audit opinion 不适当的审计意见 7DW]JK l
58.material misstatement 重大的错报 pqM~l&
59.tolerable misstatement 可容忍错报 3XiO@jzre
60.the acceptable level of detection risk 可接受的检查风险 "i.r@<)S
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?i\B^uB
62.simall business 小规模企业 0rk]/--FGJ
63.accounting system 会计系统 h.rD}N\L
64.test of control 控制测试 x)rlyjFM
65.walk-through test 穿行测试 y
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66.communication 沟通 LgmvKW|
67.flow chart 流程图 e)nimq
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68.reperformance of internal control 重新执行 T@wcHg
69.audit evidence 审计证据 >e5 *prx+
70.substantive procedures 实质性程序 %HQ.|
71.assertions 认定 iVtl72O
72.esistence 存在
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73.occurrence 发生 7x]4`#u
74.completeness 完整性 ^da44Qqu
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 E9j+o y
77.cutoff 截止 L(;WxHL
78.accuracy 准确性 1:C:?ZC#c
79.classification 分类 y #f
QPR
80.inspection 检查 |9xI_(+{kP
81.supervision of counting 监盘 &MmU
82.observation 观察 =+5,B\~q@C
83.confirmation 函证 r90+,aLM#?
84.computation 计算 P47V:E%
85.analytical procedures 分析程序 3>ex5
86.vouch 核对
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87.trace 追查 C<^YVeG
88.audit sampling 审计抽样 {s?M*_{|
89.error 误差 c97{Pu
90.expected error 预期误差 )'4P.>!!aQ
91.population 总体 9 A,Z|q/z5
92.sampling risk 抽样风险 )CPM7>
93.non- sampling risk 非抽样风险 H?1x
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94.sampling unit 抽样单位 [./6At&|
95.statistical sampling 统计抽样 3:/'t{ ^B
96.tolerable error 可容忍误差 f8 /'%$N
97.the risk of under reliance 信赖不足风险 Eqi
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98.the risk of over reliance 信赖过度风险 `Ycf]2.,$
99.the risk of incorrect rejection 误拒风险 3FSqd<t;D
100. the risk of incorrect acceptance 误受风险 kB:Uu}(=N
101.working trial balance 试算平衡表 :pX`?Ew`g
102.index and cross-referencing 索引和交叉索引 [,EpN{l
103.cash receipt 现金收入 rj]F87"
104.cash disbursement 现金支出 BC>=B@H
0
105.bank statement 银行对账单 6dH }]~a
106.bank reconciliation 银行存款余额调节表 N(6|yZ<J3M
107.balance sheet date 资产负债表日 Zv]x'3J#Y
108.net realizable value 可变现净值 Bm$"WbOq*R
109.storeroom 仓库 j*@l"V>~
110.sale invoice 销售发票 8VG!TpX/B
111.price list 价目表 c'6g*%2k
112.positive confirmation request 积极式询证函 MvLs%GE%
113.negative confirmation request 消极式询证函 MiT}L
114.purchase requisition 请购单 5[l8y,
115.receiving report 验收报告 -hcS]~F
116.gross margin 毛利 E9\v
A*a
117.manufacturing overhead 制造费用 %t=kdc0=_
118.material requisition 领料单 WFR?fDtE
119.inventory-taking 存货盘点 XLk<*0tp
120.bond certificate 债券 ]=rht9),"
121.stock certificate 股票 'AGto'Yy;
122.audit report 审计报告 N/YWb y=H
123.entity 被审计单位 0<"k8
k@J
124.addressee of the audit report 审计报告的收件人 gXT9 r' k
125.unqualified opinion 无保留意见 _cTh#t ^
126.qualified opinion 保留意见 {_N,=DQ!
127.disclaimer of opinion 无法表示意见 HjvCujJ
128.adverse opinion 否定意见 +cJy._pi!
129 Auditors‘Report审计报告 q>f<u&
130 internal audit内部审计 r;9 r!$d
131 public sector audit政府审计 .Ig+Dj{)
账项基础审计accounting number-based audit N- e$^pST
风险导向审计方法risk-oriented audit approach rD?L