1.audit 审计 GS~jNZx
2.attestation A7-QOqST(
鉴证 ro6peUL*2`
3.credibility Hw<t>z
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可信赖程度 hkv&Od,
4.audit of financial statements 财务报表审计 Hbx=vLQ6
5.agreed-upon procedures 执行商定程序 S8<O$^L^
6.high levels of assurance 高水平保证 -U"(CGb5
7.compilation 编制 FgQd7p
8.reliability 可靠性 (ui"vLk8PP
9.relevance 相关性 .BlGV 2@^#
10.professional skepticism 职业谨慎 `#2}[D
11.objectivity 客观性 (C,PGjd
12. professional competence 专业胜任能力 uFb&WIo1
13.Senior/CPA-in-charge 项目经理 \x)T_]Gcm
14.audit engagement letter 业务约定书 '(kGc%
15.recurring audit 连续审计 j*g5f
16.the client 委托人 SwG:?T!"}
17.change CPA 更换注册会计师 ar=uDb;
18.the existing CPA 现任注册会计师 >&e|ins^N
19.the successor CPA 后任注册会计师 J^ryUOo}b
20.the preceding CPA前任注册会计师 .!,T>:R
21.issue the audit report 出具审计报告 #=5/D@
22.expert 专家 k%/Z.4vQG
23.the board of directors 董事会 !u~( \Rb;
24.knowledge of the entity‘ s business 了解被审计单位情况 z`xdRe{QP
25.assess material misstatement risks评估重大错报风险 hFZ7{pj
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 hPx=3L$
27.a general knowledge of ————- 初步了解―――的情况 Gu|}
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28.a more knowledge of—————— 进一步了解的情况 :^1 Xfc"
29.the prior year‘s working papers 以前年度工作底稿 QOEcp% 6I}
30.minutes of meeting 会议纪要 _%;$y5]v
31.business risks 经营风险 ]gHw;ry
32.appropriateness 适当性 M2[;b+W9
33.accounting estimate 会计估计 5sEq`P}5
34.management representations 管理层声明 7:R
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35.going concern assumption 持续经营假设 3rTYe6q$U
36.audit plan 审计计划 =5oE|F%
37.significant audit areas 重点审计领域 -j`tBv)
38.error 错误 |OUr=b
39.fraud舞弊 SI*O#K=w
40.modified or additional procedures 修改或追加审计程序 w8kp6_i'
41.misappropriation of assets 侵占资产 w=s:eM@
42.transactions without substance 虚假交易 C\
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43.unusual pressures 异常压力 4E J
44.the suspected noncompliance 涉嫌存在违法行为 ,*Tf9=z
45.materialiy 重要性 x;99[C!$
46.exceed the materiality level 超过重要性水平 -k|r#^(G2
47.approach the materiality level 接近重要性水平 7d]}BLpjWz
48.an acceptably low level 可接受水平 a"0Xam
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 9h<];
50.misstatements or omissions 错报或漏报 )Pakb!0H@t
51.aggregate 总计 \&`S~c V9
52.subsequent events 期后事项 s6lo11
53.adjust the financial statements 调整财务报表 /d&zE|!
54.perform additional audit procedures 实施追加的审计程序 <6)Ogv",
55.audit risk 审计风险 B4r4PSB>!
56.detection risk 检查风险 `-"2(Gp
57.inappropriate audit opinion 不适当的审计意见 /=*h\8c~
58.material misstatement 重大的错报 4)!aYvaER
59.tolerable misstatement 可容忍错报 -[|R\'i
60.the acceptable level of detection risk 可接受的检查风险 (g`G(K_
61.assessed level of material misstatement risk 重大错报风险的评估水平 r;g[<6`
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62.simall business 小规模企业 ^J< I
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63.accounting system 会计系统 \ty{KAc&
64.test of control 控制测试 uwXquOw
65.walk-through test 穿行测试 btJ:Wt}
66.communication 沟通 s%2 w&Us*
67.flow chart 流程图 mQhI"3!f
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 @Z&El:]3>
70.substantive procedures 实质性程序
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71.assertions 认定 }KEyJj3"DA
72.esistence 存在 <kN4@bd;
73.occurrence 发生 KaNi'=nW
74.completeness 完整性 SpU+y|\[0
75.rights and obligations 权利和义务 uPr'by
76.valuation and allocation 计价和分摊 ]+<[D2f
77.cutoff 截止 'X d_8.
78.accuracy 准确性 Ly"u }e
79.classification 分类 ~,WG284
80.inspection 检查 vxhs1vh
81.supervision of counting 监盘 z
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82.observation 观察 RSC^R}a5
83.confirmation 函证 {?!=~vp
84.computation 计算 Uoe;4ni
85.analytical procedures 分析程序 ?`bi8 Ck
86.vouch 核对 y{
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87.trace 追查
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88.audit sampling 审计抽样 "SJp9s3
89.error 误差 thy)J.<J
90.expected error 预期误差 tgSl(.
91.population 总体 ecDni>W
92.sampling risk 抽样风险 tPB r{
93.non- sampling risk 非抽样风险 l2vIKc
94.sampling unit 抽样单位 M!Q27wT8O
95.statistical sampling 统计抽样 mSF>~D1_
96.tolerable error 可容忍误差 D[32t0
97.the risk of under reliance 信赖不足风险 y.(Yh1
98.the risk of over reliance 信赖过度风险 xl8=y
99.the risk of incorrect rejection 误拒风险 Hof@,w
100. the risk of incorrect acceptance 误受风险 yB0xa%
101.working trial balance 试算平衡表 "HX,RJ
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102.index and cross-referencing 索引和交叉索引 }Q&zYC]d
103.cash receipt 现金收入 &YC Z
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104.cash disbursement 现金支出 s.7\?(Lg
105.bank statement 银行对账单 tj$&89
106.bank reconciliation 银行存款余额调节表 3D32'KO_"
107.balance sheet date 资产负债表日 kDbDG,O
108.net realizable value 可变现净值 O{b<UP'85
109.storeroom 仓库 wX5Yo{
110.sale invoice 销售发票 1W3+ng
111.price list 价目表 <LL+\kfTZO
112.positive confirmation request 积极式询证函 p}H:t24Cr5
113.negative confirmation request 消极式询证函 (mbC! !>
114.purchase requisition 请购单 _3@[S
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115.receiving report 验收报告 g~EN3~
116.gross margin 毛利 qaJ$0,]H+
117.manufacturing overhead 制造费用 hWc`4xdl
118.material requisition 领料单 ykK21P,v
119.inventory-taking 存货盘点 jB)RvvMU5
120.bond certificate 债券 WV5z~[
121.stock certificate 股票 -KV)1kET
122.audit report 审计报告 WXHvUiFf
123.entity 被审计单位 7Z%EXDm4/c
124.addressee of the audit report 审计报告的收件人 dpAj9CX(
125.unqualified opinion 无保留意见 :&Sv jJR
126.qualified opinion 保留意见 ^97u0K3$
127.disclaimer of opinion 无法表示意见 %!DdjC&5*
128.adverse opinion 否定意见 QFekj@
129 Auditors‘Report审计报告 j IO2uTM~
130 internal audit内部审计 )/4eT\
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131 public sector audit政府审计 (sM$=M<$
账项基础审计accounting number-based audit WxPu{N
风险导向审计方法risk-oriented audit approach mq#8[D