1.audit 审计 _
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2.attestation &X`zk
鉴证 :Y\!~J3W
3.credibility OdWZYWj
可信赖程度 fk)5TPc^
4.audit of financial statements 财务报表审计 mR|;}u;d
5.agreed-upon procedures 执行商定程序 -w3KBlo
6.high levels of assurance 高水平保证 hALg5.E{T
7.compilation 编制 ob(S/t
8.reliability 可靠性 *l9Wj$vja
9.relevance 相关性 s/cclFji]
10.professional skepticism 职业谨慎 BJ,D1E
11.objectivity 客观性 Z H1UAf
12. professional competence 专业胜任能力 ,!i!q[YkL9
13.Senior/CPA-in-charge 项目经理 a|5^4 J\%
14.audit engagement letter 业务约定书 1Bl;.8he.)
15.recurring audit 连续审计 "IE*MmsEz
16.the client 委托人 7{fOo%(7
17.change CPA 更换注册会计师 n5e1ky*9w
18.the existing CPA 现任注册会计师 'Io2",~
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19.the successor CPA 后任注册会计师 c1>:|D7w
20.the preceding CPA前任注册会计师 a"Q> K7K
21.issue the audit report 出具审计报告 %X^K5Io
22.expert 专家 QswbIP/>:'
23.the board of directors 董事会 D&C83^m
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 zc4l{+3
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^{+,j}V_H
27.a general knowledge of ————- 初步了解―――的情况 :3
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28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 \fjr`t]
30.minutes of meeting 会议纪要 M tD{/.D>
31.business risks 经营风险 Ao}J
32.appropriateness 适当性 '}pe$=
33.accounting estimate 会计估计 7~H
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34.management representations 管理层声明 6:$+"@ps
35.going concern assumption 持续经营假设 8-clL\bm
36.audit plan 审计计划 2n3g!M6~
37.significant audit areas 重点审计领域 A!bH0=<I
38.error 错误 .R! /?eN
39.fraud舞弊 J\fu6Ti
40.modified or additional procedures 修改或追加审计程序 E!SxO~
41.misappropriation of assets 侵占资产 3H_%2V6#V1
42.transactions without substance 虚假交易 RX6s[uQ
43.unusual pressures 异常压力 _ giZ'&l!
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 7!r)[2l
46.exceed the materiality level 超过重要性水平 3^x
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47.approach the materiality level 接近重要性水平 @+EO3-X5
48.an acceptably low level 可接受水平 KvtX>3#qM
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Fmo^ ?~b
50.misstatements or omissions 错报或漏报 }bM=)eUfX
51.aggregate 总计 PEIf)**0N
52.subsequent events 期后事项 Z?AX
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 j 5{"j
56.detection risk 检查风险 ^`<
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57.inappropriate audit opinion 不适当的审计意见 =,WW#tD
58.material misstatement 重大的错报 q(iM=IeiN
59.tolerable misstatement 可容忍错报 ouO<un
60.the acceptable level of detection risk 可接受的检查风险 blHJhB&8
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^}\!Sn
62.simall business 小规模企业 p^/6Rb"e
63.accounting system 会计系统 ^+b ??K
64.test of control 控制测试 ,{rm<
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65.walk-through test 穿行测试 KBSO^<7
66.communication 沟通 m
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67.flow chart 流程图 '$m
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68.reperformance of internal control 重新执行 b8$(j2B~
69.audit evidence 审计证据 rJ 7yq|^Z
70.substantive procedures 实质性程序 u?-
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71.assertions 认定 HAOl&\)7"_
72.esistence 存在 10`]&v]T
73.occurrence 发生 5$;#=WAY
74.completeness 完整性 '
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75.rights and obligations 权利和义务 WK)2/$7@
76.valuation and allocation 计价和分摊 b,MzHx=im
77.cutoff 截止 `zmjiC
78.accuracy 准确性 4,.B#: 8
79.classification 分类 a3?D@@Qnw
80.inspection 检查 (I7s[
81.supervision of counting 监盘 WY3D.z-</
82.observation 观察 s4uYp
83.confirmation 函证 {T2=bK~
84.computation 计算 Kp.d#W_TX
85.analytical procedures 分析程序 xfsf
86.vouch 核对 $CgR~D2G
87.trace 追查 cQOc^W
88.audit sampling 审计抽样 fO'"UI
89.error 误差 SuuLB6{u3
90.expected error 预期误差 CpG]g>]L&[
91.population 总体 Okt0b|=`1*
92.sampling risk 抽样风险 ;{% R[M'
93.non- sampling risk 非抽样风险 6r3.%V.&
94.sampling unit 抽样单位 J
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95.statistical sampling 统计抽样 /rQ[Ik$|
96.tolerable error 可容忍误差 /6@iRswa
97.the risk of under reliance 信赖不足风险 Aq~}<qkIF+
98.the risk of over reliance 信赖过度风险 WPnw
99.the risk of incorrect rejection 误拒风险 ~[H+,+XLY+
100. the risk of incorrect acceptance 误受风险 {P[>B}'rW
101.working trial balance 试算平衡表 e <]^7pz
102.index and cross-referencing 索引和交叉索引 dd&n>A3O=
103.cash receipt 现金收入 YB&b_On,f
104.cash disbursement 现金支出 rm"C|T4:V
105.bank statement 银行对账单 <[W41{
106.bank reconciliation 银行存款余额调节表 g(`m#&P>G
107.balance sheet date 资产负债表日 KbP( ;
108.net realizable value 可变现净值 5UU1HC;C
109.storeroom 仓库 0! 6n
110.sale invoice 销售发票 <!m'xO
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111.price list 价目表 7F
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112.positive confirmation request 积极式询证函 \4qwLM?E^
113.negative confirmation request 消极式询证函 oMNgyAp^
114.purchase requisition 请购单 +q N
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115.receiving report 验收报告 VGDds
116.gross margin 毛利 wEu"X
117.manufacturing overhead 制造费用 q5D_bm7,3
118.material requisition 领料单 md. #n
119.inventory-taking 存货盘点 w4UaWT1J
120.bond certificate 债券 F[HMX4
121.stock certificate 股票 Yc]
122.audit report 审计报告 iT;~0XU7F
123.entity 被审计单位 R qnT*
124.addressee of the audit report 审计报告的收件人 OwJZ?j&)
125.unqualified opinion 无保留意见 q[rBu9
126.qualified opinion 保留意见 /xseI)y.B
127.disclaimer of opinion 无法表示意见 ZM$}Xy\9
128.adverse opinion 否定意见 P}dhpU
129 Auditors‘Report审计报告 YN<:k
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130 internal audit内部审计 SmR"gu
131 public sector audit政府审计 V_.n G;
账项基础审计accounting number-based audit bm Hl\?
风险导向审计方法risk-oriented audit approach {y0 `p1