1.audit 审计 !^3j9<|@'
2.attestation h=_h,?_
鉴证 ,-.=]r/s
3.credibility F5<GGEQb
可信赖程度 |RI77b:pX
4.audit of financial statements 财务报表审计 CM+wkU ?,
5.agreed-upon procedures 执行商定程序 eD N%p
6.high levels of assurance 高水平保证 9-?kamA
7.compilation 编制 P,n:u'Iwy
8.reliability 可靠性 S4%MnT6Uy
9.relevance 相关性 w&}UgtEm
10.professional skepticism 职业谨慎 !Op18hP$
11.objectivity 客观性 (z'!'?v;
12. professional competence 专业胜任能力 .DcuJC=
13.Senior/CPA-in-charge 项目经理 gR{.0e
14.audit engagement letter 业务约定书 _1?Fyu&<5
15.recurring audit 连续审计 <$`u
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16.the client 委托人
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17.change CPA 更换注册会计师 G/8G`teAZ
18.the existing CPA 现任注册会计师 0Y\7A
19.the successor CPA 后任注册会计师 _ 3>|1RB
20.the preceding CPA前任注册会计师 ;%PdSG=U
21.issue the audit report 出具审计报告 u=6{P(5$j
22.expert 专家 4JjO.H
23.the board of directors 董事会 #e;\Eap
24.knowledge of the entity‘ s business 了解被审计单位情况 Vt
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25.assess material misstatement risks评估重大错报风险 XJf1LGT5
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 [>f4&yY
27.a general knowledge of ————- 初步了解―――的情况 P
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28.a more knowledge of—————— 进一步了解的情况 0N3S@l#,\A
29.the prior year‘s working papers 以前年度工作底稿 <txzKpM
30.minutes of meeting 会议纪要 |p+ xM
31.business risks 经营风险 |y7#D9m
32.appropriateness 适当性 Hy1f,D
33.accounting estimate 会计估计 lb`2a3W/
34.management representations 管理层声明 [es-&X07<
35.going concern assumption 持续经营假设 UjQi9ELoJ
36.audit plan 审计计划 GGn/J&k
37.significant audit areas 重点审计领域 zgHF-KEV
38.error 错误 zf^F.wW
39.fraud舞弊 5>[j^g+@
40.modified or additional procedures 修改或追加审计程序 eVy\)dCsU
41.misappropriation of assets 侵占资产 W>]=0u4
42.transactions without substance 虚假交易 }g[(h=Qi
43.unusual pressures 异常压力 'D;'Pr]
44.the suspected noncompliance 涉嫌存在违法行为 S#,
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45.materialiy 重要性 Nh|QYxOP
46.exceed the materiality level 超过重要性水平 cc$+"7/J^c
47.approach the materiality level 接近重要性水平 kzb1iBe 6m
48.an acceptably low level 可接受水平 %O3 r>o=
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 o*WI*Fb'
50.misstatements or omissions 错报或漏报 kP}91kja
51.aggregate 总计 r` (U3EgP
52.subsequent events 期后事项 H">
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53.adjust the financial statements 调整财务报表 *S4*FH;8
54.perform additional audit procedures 实施追加的审计程序 ~WG#Zci-
55.audit risk 审计风险 tvG/oe .1'
56.detection risk 检查风险 [-Dl ,P=
57.inappropriate audit opinion 不适当的审计意见 G#A& Y$
58.material misstatement 重大的错报 .EUOKPK4W
59.tolerable misstatement 可容忍错报 BpKgUwf;C
60.the acceptable level of detection risk 可接受的检查风险 k"2xyzt*
61.assessed level of material misstatement risk 重大错报风险的评估水平 }n JG<rY
62.simall business 小规模企业 {CR'Z0
63.accounting system 会计系统 Px))O&w{
64.test of control 控制测试 xN#. Pm~
65.walk-through test 穿行测试 ?#917M
66.communication 沟通 %L$P']%t@
67.flow chart 流程图 _*Z2</5
68.reperformance of internal control 重新执行 8"g.Z*
69.audit evidence 审计证据 fX2PteA0qX
70.substantive procedures 实质性程序 #
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71.assertions 认定 ul$YV9[\
72.esistence 存在 Ng3 MfbFG
73.occurrence 发生 O{9h'JU
74.completeness 完整性 -*EK-j
75.rights and obligations 权利和义务 }Ik{tUS$
76.valuation and allocation 计价和分摊 L_YVe(dT
77.cutoff 截止 K}U}h>N
78.accuracy 准确性 =N zA2td
79.classification 分类 bu#}`/\_
80.inspection 检查 Gm.n@U p
81.supervision of counting 监盘 8?r
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82.observation 观察 <j.bG 7
83.confirmation 函证 81|Xg5g)b
84.computation 计算 5E/z.5 q
85.analytical procedures 分析程序 dEp?jJP$;
86.vouch 核对 &V&0kp@+
87.trace 追查 r='"X#CmV/
88.audit sampling 审计抽样 4yH=dl4=44
89.error 误差
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90.expected error 预期误差 ?b~V uo
91.population 总体 n(b(H`1n
92.sampling risk 抽样风险 "oYyeT
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93.non- sampling risk 非抽样风险 +BRmqJ3
94.sampling unit 抽样单位 rnVh
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95.statistical sampling 统计抽样 x.+}-(`W#~
96.tolerable error 可容忍误差 Wb"*9q06
97.the risk of under reliance 信赖不足风险 V(Ps6jR"BS
98.the risk of over reliance 信赖过度风险 2c
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99.the risk of incorrect rejection 误拒风险 @hiwq7
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100. the risk of incorrect acceptance 误受风险 r c7"sIkV
101.working trial balance 试算平衡表 HhaUC?JtSK
102.index and cross-referencing 索引和交叉索引 xh\{ dUPA
103.cash receipt 现金收入 OgfmyYMtc
104.cash disbursement 现金支出 XX,iT~+-
105.bank statement 银行对账单 ?s("@dz_
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 M ,8r{[2
109.storeroom 仓库 }xHoitOD
110.sale invoice 销售发票 HZdmL-1Z^+
111.price list 价目表 rs3Uk.Z^'
112.positive confirmation request 积极式询证函 5[M?O4mi
113.negative confirmation request 消极式询证函 /}Y>_87
114.purchase requisition 请购单 W$0<a@
115.receiving report 验收报告 !c\d(u
116.gross margin 毛利 0!rU,74I=
117.manufacturing overhead 制造费用 F+_4Q
118.material requisition 领料单 vS:%(Y"!<
119.inventory-taking 存货盘点 9/MU
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120.bond certificate 债券 Pt?]JJxl-
121.stock certificate 股票 ]S[zD|U%
122.audit report 审计报告 *tjE#TW
123.entity 被审计单位 Z
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124.addressee of the audit report 审计报告的收件人 uRQm.8b
125.unqualified opinion 无保留意见 %lchz/
126.qualified opinion 保留意见 #:Di1I9<O7
127.disclaimer of opinion 无法表示意见 gO?+:
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128.adverse opinion 否定意见 `/<KDd:_t
129 Auditors‘Report审计报告 })Rmu."\
130 internal audit内部审计 Uq&ne1
131 public sector audit政府审计 5,'?NEyw
账项基础审计accounting number-based audit :*e0Z2=
风险导向审计方法risk-oriented audit approach Ix%h/=I