1.audit 审计 RJ=c[nb
2.attestation *tbpFk4/
鉴证 d
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3.credibility <manv8*6
可信赖程度 FJn~
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4.audit of financial statements 财务报表审计 v
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5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 &8:iB {n
7.compilation 编制 ]$?zT`>(F
8.reliability 可靠性
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9.relevance 相关性 l?yZtZ8
10.professional skepticism 职业谨慎 3u"J4%zg|L
11.objectivity 客观性 fRv
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12. professional competence 专业胜任能力 R5'Z4.~
13.Senior/CPA-in-charge 项目经理 k #,Gfs
14.audit engagement letter 业务约定书 Chb4VoE
15.recurring audit 连续审计 Qn'r+X5t
16.the client 委托人 a\[fC=]r:
17.change CPA 更换注册会计师 9+N._u
18.the existing CPA 现任注册会计师 9>.<+b(>!'
19.the successor CPA 后任注册会计师 RB$ 8^#
20.the preceding CPA前任注册会计师 tx|"v|&e2
21.issue the audit report 出具审计报告 S7#^u`'Q_^
22.expert 专家 63y':g
23.the board of directors 董事会 Vbqm]2o&
24.knowledge of the entity‘ s business 了解被审计单位情况 @$b+~X)7
25.assess material misstatement risks评估重大错报风险 2Xj-A\Oh~
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 i}$N&
27.a general knowledge of ————- 初步了解―――的情况 (
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28.a more knowledge of—————— 进一步了解的情况 *~t$k56
29.the prior year‘s working papers 以前年度工作底稿 0-&sJ
30.minutes of meeting 会议纪要
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31.business risks 经营风险 Ph!KL\
32.appropriateness 适当性 pn_gq~5ng
33.accounting estimate 会计估计 (Aov}I+
34.management representations 管理层声明 #`6OC)1J
35.going concern assumption 持续经营假设 1
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36.audit plan 审计计划 5f^`4pT
37.significant audit areas 重点审计领域 x1hs19s
38.error 错误 b$`4Nn|
39.fraud舞弊 GD6'R"tJ
40.modified or additional procedures 修改或追加审计程序 /kviO@jm4(
41.misappropriation of assets 侵占资产 wJ]$'c3
42.transactions without substance 虚假交易 2AdHj&XE
43.unusual pressures 异常压力 ETH#IM8J
44.the suspected noncompliance 涉嫌存在违法行为 ^) b7m
45.materialiy 重要性 U0|j^.)
46.exceed the materiality level 超过重要性水平 $nD k
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47.approach the materiality level 接近重要性水平 EK- bvZ
48.an acceptably low level 可接受水平 |\r\i&|g1
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 loqS?b C]
50.misstatements or omissions 错报或漏报 ^x1D]+
51.aggregate 总计 i]^*J1a
52.subsequent events 期后事项 /+JP~K
53.adjust the financial statements 调整财务报表 qU
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54.perform additional audit procedures 实施追加的审计程序 J\,e/{,X
55.audit risk 审计风险 n4d(`
56.detection risk 检查风险 GF.g'wYc)Y
57.inappropriate audit opinion 不适当的审计意见 @l6dJ
58.material misstatement 重大的错报 .D2ub/er
59.tolerable misstatement 可容忍错报 0 *Yivx6
60.the acceptable level of detection risk 可接受的检查风险 0\ytBxL
61.assessed level of material misstatement risk 重大错报风险的评估水平 Nno={i1jk
62.simall business 小规模企业 MT#[ -M\
63.accounting system 会计系统 s7)# NT2
64.test of control 控制测试 [ Xo
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65.walk-through test 穿行测试 #.G>SeTn2}
66.communication 沟通 !E>3N:
67.flow chart 流程图 #<V'gE
68.reperformance of internal control 重新执行 ~zOU/8n
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69.audit evidence 审计证据 ewff(e9
70.substantive procedures 实质性程序 CYic_rF$
71.assertions 认定 V{aIhH>P
72.esistence 存在 ()IgSj?,
73.occurrence 发生 []fj~hj
74.completeness 完整性 ,vY
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75.rights and obligations 权利和义务 zZ"')+7q&%
76.valuation and allocation 计价和分摊 :w`i
77.cutoff 截止
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78.accuracy 准确性 WE8L?55_Au
79.classification 分类 x?k |i}Q
80.inspection 检查 (S93 %ii
81.supervision of counting 监盘 N|#x9mE
82.observation 观察 Fb4S/_
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83.confirmation 函证 >a]
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84.computation 计算 "@<g'T0
85.analytical procedures 分析程序 5>k~yaju/
86.vouch 核对 YwTtI ID%
87.trace 追查 K]azUK7
88.audit sampling 审计抽样 GISI8W^
89.error 误差 1~iBzPU2
90.expected error 预期误差 u^eC
91.population 总体 D
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92.sampling risk 抽样风险 oTa+
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93.non- sampling risk 非抽样风险 =|t1eSzc
94.sampling unit 抽样单位 r3lr`s`
95.statistical sampling 统计抽样 .;sPG
96.tolerable error 可容忍误差 Tf]VcEF
97.the risk of under reliance 信赖不足风险 V\lF:3C
98.the risk of over reliance 信赖过度风险 "%iR-s_>
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 ZFw743G
101.working trial balance 试算平衡表 (HgdmN
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102.index and cross-referencing 索引和交叉索引 ,3TD $2};.
103.cash receipt 现金收入 vP;tgW9Qk
104.cash disbursement 现金支出 leqSS}KU+
105.bank statement 银行对账单 $R}iL
106.bank reconciliation 银行存款余额调节表 8{^GC(W{]
107.balance sheet date 资产负债表日 /u1zRw
108.net realizable value 可变现净值 C2%3+
109.storeroom 仓库 CZno2$8@e
110.sale invoice 销售发票 hzVr3;3Zn
111.price list 价目表 @)B5^[4(;
112.positive confirmation request 积极式询证函 NNV.x7
113.negative confirmation request 消极式询证函 6E%
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114.purchase requisition 请购单 Gi_X+os
115.receiving report 验收报告 ;Cpm3at
116.gross margin 毛利 VFp)`+8
117.manufacturing overhead 制造费用 {.'g!{SHp
118.material requisition 领料单 QLLVOJi
119.inventory-taking 存货盘点 ^g"6p#S=n
120.bond certificate 债券 ,(b~L<zN&
121.stock certificate 股票 ~$9
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122.audit report 审计报告 ;Awzm )Q
123.entity 被审计单位 KUV{]?'
124.addressee of the audit report 审计报告的收件人 <1K:
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125.unqualified opinion 无保留意见 e/l?|+m 6
126.qualified opinion 保留意见 l@9:VhU(
127.disclaimer of opinion 无法表示意见 h.%Qn vL
128.adverse opinion 否定意见 lw lW.C
129 Auditors‘Report审计报告 oO,p.X%
130 internal audit内部审计 +n]Knfi
131 public sector audit政府审计 rMx_ <tX X
账项基础审计accounting number-based audit ov}{UP]a?
风险导向审计方法risk-oriented audit approach [_GR'x'0x