1.audit 审计 h BD .IB
2.attestation _0p8FhNt
鉴证 4/e|N#1`;[
3.credibility 97;`R[^J
可信赖程度 b:VCr ^vp
4.audit of financial statements 财务报表审计 N#
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5.agreed-upon procedures 执行商定程序 <XG&f
6.high levels of assurance 高水平保证 L q<#
7.compilation 编制 sw
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8.reliability 可靠性 da<B6!
9.relevance 相关性 2>3#/I9Y
10.professional skepticism 职业谨慎 Wv!#B$J~U
11.objectivity 客观性 Dz4e.tvN
12. professional competence 专业胜任能力 o|FjNL
13.Senior/CPA-in-charge 项目经理 CR3<9=Lv>
14.audit engagement letter 业务约定书 n?'I&0>M
15.recurring audit 连续审计 5'=\$Ob
16.the client 委托人 If[4]-dq
17.change CPA 更换注册会计师 FJxg9!%d
18.the existing CPA 现任注册会计师 o6L\39v_
19.the successor CPA 后任注册会计师 KG7 ~)g
20.the preceding CPA前任注册会计师 c&4EO|
21.issue the audit report 出具审计报告 ehehTP
22.expert 专家 KCEBJ{jM
23.the board of directors 董事会 6Q\0v
24.knowledge of the entity‘ s business 了解被审计单位情况 *l\wl @{
25.assess material misstatement risks评估重大错报风险 l12Pj02 w
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 mAO$gHQ
27.a general knowledge of ————- 初步了解―――的情况 _D<=Yo
28.a more knowledge of—————— 进一步了解的情况 HoE@t-S
29.the prior year‘s working papers 以前年度工作底稿 /o@6?UH
30.minutes of meeting 会议纪要 ?}p~8{ '
31.business risks 经营风险 IkW8$>
32.appropriateness 适当性 V?pqKQL0
33.accounting estimate 会计估计 hc#LniR3$
34.management representations 管理层声明 ]34fG3D|
35.going concern assumption 持续经营假设 PX!$w*q
36.audit plan 审计计划 G':wJ7[]`
37.significant audit areas 重点审计领域 oN3DM;
38.error 错误 qaE>])
39.fraud舞弊 ,6N|?<26O
40.modified or additional procedures 修改或追加审计程序 J)7m::%I
41.misappropriation of assets 侵占资产 UYOveQ;
42.transactions without substance 虚假交易 YO&=fd*
43.unusual pressures 异常压力 MP
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44.the suspected noncompliance 涉嫌存在违法行为 vlW521
45.materialiy 重要性 LdAWCBLS
46.exceed the materiality level 超过重要性水平 7T7
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47.approach the materiality level 接近重要性水平 haTmfh_|
48.an acceptably low level 可接受水平 N>a. dYXr
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 p ~LTu<*S
50.misstatements or omissions 错报或漏报 NA@
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51.aggregate 总计 @-B)a Z
52.subsequent events 期后事项 6b!F7kyg
53.adjust the financial statements 调整财务报表 4th*=ku
54.perform additional audit procedures 实施追加的审计程序 w8(8n&5
55.audit risk 审计风险 ;iB9\p$K)
56.detection risk 检查风险 [Q0n-b,Q
57.inappropriate audit opinion 不适当的审计意见 (%N=7?
58.material misstatement 重大的错报 >]/RlW[
59.tolerable misstatement 可容忍错报 8/i];/,v*M
60.the acceptable level of detection risk 可接受的检查风险 )-jA4!&
61.assessed level of material misstatement risk 重大错报风险的评估水平 R%%Uw %`
62.simall business 小规模企业 D^m`&asC
63.accounting system 会计系统 ZwzN=03T
64.test of control 控制测试 dUvgFOy|P
65.walk-through test 穿行测试 !
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66.communication 沟通 ;,WI_iP(w
67.flow chart 流程图 d2~*fHx_!
68.reperformance of internal control 重新执行 0eMO`8u[A
69.audit evidence 审计证据 >_3P6-L>
70.substantive procedures 实质性程序 ^Kbq.4
71.assertions 认定 | XGj97#M
72.esistence 存在 @XJzM]*w&
73.occurrence 发生
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74.completeness 完整性 4`X]$.
75.rights and obligations 权利和义务 Qq7%{`<}
76.valuation and allocation 计价和分摊 ;#)vw;XR
77.cutoff 截止 .
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78.accuracy 准确性 P*
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79.classification 分类 6x*$/1'M3;
80.inspection 检查 y"I8^CA
81.supervision of counting 监盘 7M.TLV!f]
82.observation 观察 NsJ]Tp5!
83.confirmation 函证 ByU&fx2Z
84.computation 计算 z JBcz,
85.analytical procedures 分析程序 uUIjntSF(
86.vouch 核对 ._X|Ye9/
87.trace 追查 !_
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88.audit sampling 审计抽样 Jc=~BT_G
89.error 误差 D!g\-y
90.expected error 预期误差 N{}o*
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91.population 总体 /:=,mWoO
92.sampling risk 抽样风险 lWyg_YO@
93.non- sampling risk 非抽样风险 bxc!x>)
94.sampling unit 抽样单位 J/k4CV*li(
95.statistical sampling 统计抽样 ~@H9h<T
96.tolerable error 可容忍误差 eaWK2%v
97.the risk of under reliance 信赖不足风险 )k~{p;Ke
98.the risk of over reliance 信赖过度风险 6Zx'$F.iqK
99.the risk of incorrect rejection 误拒风险 EYy|JT]B
100. the risk of incorrect acceptance 误受风险 /EvnwYQy
101.working trial balance 试算平衡表 hpBn_
102.index and cross-referencing 索引和交叉索引 (~Hwq:=.
103.cash receipt 现金收入 j
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104.cash disbursement 现金支出 J|uSj/8
105.bank statement 银行对账单 O<\h_
106.bank reconciliation 银行存款余额调节表 ETQL,t9m
107.balance sheet date 资产负债表日 .L=C7 w1
108.net realizable value 可变现净值 {P7 I<^,
109.storeroom 仓库 @xkI?vK6
110.sale invoice 销售发票 ?y|8bw<
111.price list 价目表 U|jip1\
112.positive confirmation request 积极式询证函 ] vQU(@+I
113.negative confirmation request 消极式询证函 G0mvrc-
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114.purchase requisition 请购单 ']^_W0?=
115.receiving report 验收报告 b8O }XB
116.gross margin 毛利 [ApAd
117.manufacturing overhead 制造费用 +'`I]K>
118.material requisition 领料单 }nt,DG!r
119.inventory-taking 存货盘点 )J(@e4;Rv
120.bond certificate 债券 V }wh
121.stock certificate 股票 E/Adi^
122.audit report 审计报告 a
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123.entity 被审计单位 z#Cgd-^7.#
124.addressee of the audit report 审计报告的收件人 _s~F/G`iT
125.unqualified opinion 无保留意见 |Qz"Z<sNYw
126.qualified opinion 保留意见 M1,1J-h
127.disclaimer of opinion 无法表示意见 "o>` Y
128.adverse opinion 否定意见 &m~
129 Auditors‘Report审计报告 Rap =&
130 internal audit内部审计 E>L_$J -A-
131 public sector audit政府审计 JrJTIUf_
账项基础审计accounting number-based audit gMB/ ~g5b0
风险导向审计方法risk-oriented audit approach W:y'a3~