1.audit 审计 pek=!
nZ
2.attestation )fxn bBz{
鉴证 NO@`*:.^Y
3.credibility R5%CK_
可信赖程度 0a^bAEP
4.audit of financial statements 财务报表审计 `b] wyP
5.agreed-upon procedures 执行商定程序 VZ=:`)
6.high levels of assurance 高水平保证 K~I?i/P=z
7.compilation 编制 6vR6=@(`>
8.reliability 可靠性 f 1+
9.relevance 相关性 hITYBPqRO
10.professional skepticism 职业谨慎 E2YVl%.
11.objectivity 客观性 '`.-75T
12. professional competence 专业胜任能力 peT91b
13.Senior/CPA-in-charge 项目经理 #D|%r-:"
14.audit engagement letter 业务约定书 HGh
-rEh
15.recurring audit 连续审计 eEP{?F^I[
16.the client 委托人 &qWB\m
17.change CPA 更换注册会计师 FI.F6d)E$
18.the existing CPA 现任注册会计师 V$O 6m|q
19.the successor CPA 后任注册会计师 %7P]:G+Y\
20.the preceding CPA前任注册会计师 |+::sL\r
21.issue the audit report 出具审计报告 }^$1<GT
22.expert 专家 ;UM(y@
23.the board of directors 董事会 eq(h{*rC
24.knowledge of the entity‘ s business 了解被审计单位情况 i*m;kWu,
25.assess material misstatement risks评估重大错报风险 T*PEUq
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 s%`l>#H
27.a general knowledge of ————- 初步了解―――的情况 5`+9<8V
28.a more knowledge of—————— 进一步了解的情况 /4 OmnE;
29.the prior year‘s working papers 以前年度工作底稿 7aKI=
;60.
30.minutes of meeting 会议纪要 c%^B
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31.business risks 经营风险 {*TB }Xsr,
32.appropriateness 适当性 VPuR4p.
33.accounting estimate 会计估计 US(RWXyg
34.management representations 管理层声明 /|i*'6*
35.going concern assumption 持续经营假设 j/=Tj'S?D
36.audit plan 审计计划 qHdUnW
37.significant audit areas 重点审计领域 W02z}"#
38.error 错误 /j}Tv.'d
39.fraud舞弊 #jG?{j3;?
40.modified or additional procedures 修改或追加审计程序 D&2NO/
R
41.misappropriation of assets 侵占资产 ,d38TN
42.transactions without substance 虚假交易 fpf,gb8[$n
43.unusual pressures 异常压力 Qg~w 3~
44.the suspected noncompliance 涉嫌存在违法行为 IF5-@hag,
45.materialiy 重要性 >yXhP6
46.exceed the materiality level 超过重要性水平 =xRD
%Z
47.approach the materiality level 接近重要性水平 "0[`U(/
48.an acceptably low level 可接受水平 R6oD
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 d=%NFCIV
50.misstatements or omissions 错报或漏报 Z_4%Oi
51.aggregate 总计 ZvT,HJ0?
52.subsequent events 期后事项 2|& S2uq
53.adjust the financial statements 调整财务报表 ej&.tNvq
54.perform additional audit procedures 实施追加的审计程序 9RHDkK{
5
55.audit risk 审计风险 l5Ko9CG
56.detection risk 检查风险 GdNhEv
57.inappropriate audit opinion 不适当的审计意见 jS[=Zx`
58.material misstatement 重大的错报 0E!-G= v
59.tolerable misstatement 可容忍错报 M'<% d[
60.the acceptable level of detection risk 可接受的检查风险 SJa>!]U'xI
61.assessed level of material misstatement risk 重大错报风险的评估水平 D6Aa5&rO+
62.simall business 小规模企业 G~(\N?2
63.accounting system 会计系统 [r8[lkR
64.test of control 控制测试 XX%K_p`&Z
65.walk-through test 穿行测试 y$]<m+1
66.communication 沟通 2&n6:"u|
67.flow chart 流程图 EJTM
>Rpor
68.reperformance of internal control 重新执行 g=Xy{Vm
69.audit evidence 审计证据 }*QK;#NEc
70.substantive procedures 实质性程序 Wq<oP
71.assertions 认定 M.}J SDt
72.esistence 存在 so$(-4(E O
73.occurrence 发生 03v& k
74.completeness 完整性 Kmaz"6A
75.rights and obligations 权利和义务 v+ in:\Dv
76.valuation and allocation 计价和分摊 k89N}MA
77.cutoff 截止 lW-h
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78.accuracy 准确性 IAwS39B
79.classification 分类 4jTO:aPh_
80.inspection 检查 r|4D.O]
81.supervision of counting 监盘 0 {z8pNrc
82.observation 观察 6P717[
83.confirmation 函证 S@u46 X>
84.computation 计算 z{
V;bi;
85.analytical procedures 分析程序 G>0d^bx;E
86.vouch 核对 B!x#|vGXL
87.trace 追查 #UL75
88.audit sampling 审计抽样 .-M5.1mo\(
89.error 误差 ]-{fr+
90.expected error 预期误差 v9*+@
91.population 总体 ~&T U
92.sampling risk 抽样风险 G6a 2]
93.non- sampling risk 非抽样风险 Y=G`~2Pr=
94.sampling unit 抽样单位 ]goJ- &
95.statistical sampling 统计抽样 V.*M;T\i
96.tolerable error 可容忍误差
EF\OM?R
97.the risk of under reliance 信赖不足风险 [.xY>\e
98.the risk of over reliance 信赖过度风险 }RadbJ{q=
99.the risk of incorrect rejection 误拒风险 .G\](%
100. the risk of incorrect acceptance 误受风险 oJQS&3;/r
101.working trial balance 试算平衡表 1-?i
*C
102.index and cross-referencing 索引和交叉索引
b7\> =
103.cash receipt 现金收入 ;6pB7N
104.cash disbursement 现金支出 8b]4uI<
105.bank statement 银行对账单 c:0n/DC
106.bank reconciliation 银行存款余额调节表 U?f-/@fc
107.balance sheet date 资产负债表日 EniV-Uj\D
108.net realizable value 可变现净值 J+IItO4%
109.storeroom 仓库 Ly8=SIZ
110.sale invoice 销售发票 _d3Z~cH
111.price list 价目表 W;7$
Dq:
112.positive confirmation request 积极式询证函 6#*_d,xQT
113.negative confirmation request 消极式询证函 uGC5XX^
114.purchase requisition 请购单 )GVTa4}p
115.receiving report 验收报告 J~WT;s
116.gross margin 毛利 wM
R,r@}
117.manufacturing overhead 制造费用 q C cLd7`$
118.material requisition 领料单 >YWK"~|i~
119.inventory-taking 存货盘点 (["kbPma
120.bond certificate 债券 ^_@[1'^
121.stock certificate 股票 H%Vf$1/TF
122.audit report 审计报告 )u{]rb[
123.entity 被审计单位 "y"oV[`
124.addressee of the audit report 审计报告的收件人 "i#g [x
125.unqualified opinion 无保留意见 ohKoX$|p~
126.qualified opinion 保留意见 +W[f>3`VQ
127.disclaimer of opinion 无法表示意见 DmuQE~DV
128.adverse opinion 否定意见 DL4`j>2Ov
129 Auditors‘Report审计报告 uoE+:,P
130 internal audit内部审计 tT)s,R%
131 public sector audit政府审计 @br)m](@
账项基础审计accounting number-based audit K2x2Y=
风险导向审计方法risk-oriented audit approach "*<vE7