1.audit 审计 x:
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2.attestation 7`fY*O6
鉴证 G9Qe121m
3.credibility lw[<STpD;
可信赖程度 =dGKF
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4.audit of financial statements 财务报表审计 j#3m|dQ
5.agreed-upon procedures 执行商定程序 jDTUXwx7V
6.high levels of assurance 高水平保证 C[8Kl D
7.compilation 编制 )%VCzye*{
8.reliability 可靠性 JIxiklk
9.relevance 相关性 jdM=SBy7q
10.professional skepticism 职业谨慎 $<OhGk-
11.objectivity 客观性 5B*qbM
12. professional competence 专业胜任能力 Wc|z7P~',%
13.Senior/CPA-in-charge 项目经理 5UOk)rOf
14.audit engagement letter 业务约定书 _{Y$o'*#I
15.recurring audit 连续审计 !SF^a6jT
16.the client 委托人 eYEc^nC,c)
17.change CPA 更换注册会计师 tU:FX[&?R
18.the existing CPA 现任注册会计师 i03gX<=*
19.the successor CPA 后任注册会计师 p{.8_#O%S
20.the preceding CPA前任注册会计师 cZi[(K
21.issue the audit report 出具审计报告 yX!#a>d"H
22.expert 专家 1[DS'S
23.the board of directors 董事会 RmO yGSO
24.knowledge of the entity‘ s business 了解被审计单位情况 C9jbv/c
25.assess material misstatement risks评估重大错报风险 H]Wp%"L
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 >^3zU
27.a general knowledge of ————- 初步了解―――的情况 "}zda*z8
28.a more knowledge of—————— 进一步了解的情况 L~eAQR
29.the prior year‘s working papers 以前年度工作底稿 |zpx)8Q
30.minutes of meeting 会议纪要 u+2Lm*M
31.business risks 经营风险 "'A"U
32.appropriateness 适当性 nwf7M#3d
33.accounting estimate 会计估计 {?i)K X^
34.management representations 管理层声明 }q'WC4.
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 (q~0XE/ a
37.significant audit areas 重点审计领域 RH1uVdJ1
38.error 错误 <AU
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39.fraud舞弊 &Rp"rMeW
40.modified or additional procedures 修改或追加审计程序 [6RfS
41.misappropriation of assets 侵占资产 7lU.Nit
42.transactions without substance 虚假交易 >IY,be6>P
43.unusual pressures 异常压力 ,%hj cGX11
44.the suspected noncompliance 涉嫌存在违法行为 %&<W(|U1<
45.materialiy 重要性 |+NuYz?
46.exceed the materiality level 超过重要性水平 ]a/'6GbR
47.approach the materiality level 接近重要性水平 ;&,.TC?l
48.an acceptably low level 可接受水平 |4Ha?W
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 9+Nw/eszO
50.misstatements or omissions 错报或漏报 I/B1qw;MN
51.aggregate 总计 y $V[_TN
52.subsequent events 期后事项 (X}@^]lpa
53.adjust the financial statements 调整财务报表 XnXb&@Y
54.perform additional audit procedures 实施追加的审计程序 3k'.(P|F
55.audit risk 审计风险 BXhWTGiG
56.detection risk 检查风险 .7Kk2Y
57.inappropriate audit opinion 不适当的审计意见 <LA^%2jT
58.material misstatement 重大的错报 \+Y!ILOI
59.tolerable misstatement 可容忍错报 (~()RkT
60.the acceptable level of detection risk 可接受的检查风险 rkYjq4Z@
61.assessed level of material misstatement risk 重大错报风险的评估水平 B*@6xS[IL
62.simall business 小规模企业 DJP6TFT&G
63.accounting system 会计系统 ;&?pd"^<_Z
64.test of control 控制测试 iV
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65.walk-through test 穿行测试 [xdj6W
66.communication 沟通 _/ Os^ >R
67.flow chart 流程图 R]QpMj%o
68.reperformance of internal control 重新执行 sR*Nq5F#9
69.audit evidence 审计证据 l4ouZR
70.substantive procedures 实质性程序 2P5_z
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71.assertions 认定 )+Y&4Qu
72.esistence 存在 ^ vbWRG~
73.occurrence 发生 ]rW8y%yD
74.completeness 完整性 i2`0|8mw'
75.rights and obligations 权利和义务 +t]Xj1Q
76.valuation and allocation 计价和分摊 !T'X
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77.cutoff 截止 @Fx@5e
78.accuracy 准确性 #WufZ18#
79.classification 分类 vWY(% Q,
80.inspection 检查
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81.supervision of counting 监盘 Z+idLbIs
82.observation 观察 +Me2U9
83.confirmation 函证 rsF:4G"%
84.computation 计算 OVs wt
85.analytical procedures 分析程序 -G b-^G
86.vouch 核对 fk3kbdI
87.trace 追查 \G;CQV#{9
88.audit sampling 审计抽样 ^7u#30,}3~
89.error 误差 Lko`F$5X
90.expected error 预期误差 8tQ|-l*
91.population 总体 _CdROo6I
92.sampling risk 抽样风险 G)7)]yBL
93.non- sampling risk 非抽样风险 3jPB#%F
94.sampling unit 抽样单位 nGa1a
95.statistical sampling 统计抽样 8wIK:
96.tolerable error 可容忍误差 DQgH_!
97.the risk of under reliance 信赖不足风险 *fhX*e8y
98.the risk of over reliance 信赖过度风险 GGE[{Gb9
99.the risk of incorrect rejection 误拒风险 >XE`h9
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 a%K}j\M
102.index and cross-referencing 索引和交叉索引 Tsz
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103.cash receipt 现金收入 eXzXd*$S
104.cash disbursement 现金支出 Hj~O49%j&
105.bank statement 银行对账单 Lq04T0
106.bank reconciliation 银行存款余额调节表 uO'/|[`8
107.balance sheet date 资产负债表日 0.DQO;
108.net realizable value 可变现净值 3N<&u
109.storeroom 仓库 P
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110.sale invoice 销售发票 D4Sh9:\
111.price list 价目表 "!q?P"
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112.positive confirmation request 积极式询证函 \ 4gXY$`@
113.negative confirmation request 消极式询证函 MUcNC\`z
114.purchase requisition 请购单 iJP{|-h
115.receiving report 验收报告 7~vqf3ON4J
116.gross margin 毛利 mk= #\>
117.manufacturing overhead 制造费用 GS%b=kc
118.material requisition 领料单 M#M?1(O/NE
119.inventory-taking 存货盘点 .
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120.bond certificate 债券 abWl ut
121.stock certificate 股票 v2J0u:#,
122.audit report 审计报告 Q]\j>>
123.entity 被审计单位 ;Qa;@
124.addressee of the audit report 审计报告的收件人 4<}A]BQVkJ
125.unqualified opinion 无保留意见 &jm[4'$
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126.qualified opinion 保留意见 `P.CNYR<J
127.disclaimer of opinion 无法表示意见 &r@H(}$1\
128.adverse opinion 否定意见 r~oSP^e'
129 Auditors‘Report审计报告 cyMs(21
130 internal audit内部审计 gpAHC
131 public sector audit政府审计 [hU=mS8=^
账项基础审计accounting number-based audit k18$JyaG
风险导向审计方法risk-oriented audit approach I,j3bC