1.audit 审计 6!n%S
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2.attestation s],+]<qX
鉴证 0: (@Y
3.credibility $fY4amX6Z
可信赖程度 xCV3HnZ
4.audit of financial statements 财务报表审计 G
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5.agreed-upon procedures 执行商定程序 *5#Y[c
6.high levels of assurance 高水平保证 U>^-Db]
7.compilation 编制 89'XOXl&1
8.reliability 可靠性 +'x`rk
9.relevance 相关性 *Gm%Dn
10.professional skepticism 职业谨慎 PU^Z7T);
11.objectivity 客观性 .;n<k
12. professional competence 专业胜任能力 Ee##:I
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13.Senior/CPA-in-charge 项目经理 fD<3Tl8U0
14.audit engagement letter 业务约定书 <c{RY.1[
15.recurring audit 连续审计 zrt8ze=Su
16.the client 委托人 ;%#@vXH[Oo
17.change CPA 更换注册会计师 HzT"{N9
18.the existing CPA 现任注册会计师 $IQ !g
19.the successor CPA 后任注册会计师 3L4lk8Dd
20.the preceding CPA前任注册会计师 @fb
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21.issue the audit report 出具审计报告 Dg@>d0FW
22.expert 专家 Ng,#d`Br
23.the board of directors 董事会 7@m
24.knowledge of the entity‘ s business 了解被审计单位情况 9 frS!AQ
25.assess material misstatement risks评估重大错报风险 (+ 9_nAgZ,
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 SD6xi\8
27.a general knowledge of ————- 初步了解―――的情况 GjA;o3(
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 M#d_kDMw
30.minutes of meeting 会议纪要 d7u"Z5t
31.business risks 经营风险 mD)_quz.sk
32.appropriateness 适当性 $_l@k=
33.accounting estimate 会计估计 J%;TK6
34.management representations 管理层声明 (CH F=g
35.going concern assumption 持续经营假设 xUzSS@ot^
36.audit plan 审计计划 ue$\i =jw
37.significant audit areas 重点审计领域 `{/z\
38.error 错误 Vcl"qz@Fj
39.fraud舞弊 l0b Y
40.modified or additional procedures 修改或追加审计程序 hsljJvs
41.misappropriation of assets 侵占资产 V2'(}k
42.transactions without substance 虚假交易 /"Om-DK%
43.unusual pressures 异常压力 ]5'
44.the suspected noncompliance 涉嫌存在违法行为 ?PSm)
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45.materialiy 重要性 8Hs>+Udl
46.exceed the materiality level 超过重要性水平 lyx
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47.approach the materiality level 接近重要性水平 rsvZi1N4w$
48.an acceptably low level 可接受水平 /H,!7!6>?
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 I, .`w/I+
50.misstatements or omissions 错报或漏报 .dV o[m;
51.aggregate 总计 abCcZ<=|b
52.subsequent events 期后事项 w=3@IW
53.adjust the financial statements 调整财务报表 ^&DHBx"J
54.perform additional audit procedures 实施追加的审计程序 ][6$$Lz
55.audit risk 审计风险 xZL`<3?
56.detection risk 检查风险 >NW
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57.inappropriate audit opinion 不适当的审计意见 wI}5[m
58.material misstatement 重大的错报 4fZ$&)0&
59.tolerable misstatement 可容忍错报 <<w $Ur
60.the acceptable level of detection risk 可接受的检查风险 ?ae:9ZcH
61.assessed level of material misstatement risk 重大错报风险的评估水平 yIbz\3
62.simall business 小规模企业 lb&tAl"D
63.accounting system 会计系统 ZqkP# ]+Y'
64.test of control 控制测试 RWXj)H)w
65.walk-through test 穿行测试 FcsEv
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66.communication 沟通 co<){5zOT
67.flow chart 流程图 $[[6N0}*:
68.reperformance of internal control 重新执行 @
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69.audit evidence 审计证据 OcMd'fwO
70.substantive procedures 实质性程序 .F?yt5{5No
71.assertions 认定 jfS?#;T)
72.esistence 存在 PQXyu1
73.occurrence 发生 <Ky\ ^
74.completeness 完整性 7~eo^/PbS
75.rights and obligations 权利和义务 Nj.(iBmr
76.valuation and allocation 计价和分摊 {{[).o/
77.cutoff 截止 _W]2~9
78.accuracy 准确性 naXo <B
79.classification 分类 z>
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80.inspection 检查 M`KrB5a+6
81.supervision of counting 监盘 ph30 /*8
82.observation 观察 |I7P0JqP
83.confirmation 函证 "(/|[7D)
84.computation 计算 HHCsWe-
85.analytical procedures 分析程序
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86.vouch 核对 q!""pr<n
87.trace 追查 bI@+Or
88.audit sampling 审计抽样 FI*.2rdSR
89.error 误差 _w^p~To^
90.expected error 预期误差 8:L%-
91.population 总体 S]9:3~
92.sampling risk 抽样风险 ]BP/KCjAI<
93.non- sampling risk 非抽样风险 >?b/_O
94.sampling unit 抽样单位 I\Y/*u
95.statistical sampling 统计抽样 EFf<|v
96.tolerable error 可容忍误差 L`x
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97.the risk of under reliance 信赖不足风险 }9:\#
98.the risk of over reliance 信赖过度风险 d<V+;">2
99.the risk of incorrect rejection 误拒风险 lV`y6 {o#T
100. the risk of incorrect acceptance 误受风险 ^P:9iu)+]~
101.working trial balance 试算平衡表 OWB^24Z&3
102.index and cross-referencing 索引和交叉索引 EiP_V&\
103.cash receipt 现金收入 v=i[s
104.cash disbursement 现金支出 Z=R>7~H
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 i{ T0[\4
107.balance sheet date 资产负债表日 d~S.PRg=
108.net realizable value 可变现净值 /.$ n>:XR
109.storeroom 仓库 >efYpd#^
110.sale invoice 销售发票 VV?+q)
111.price list 价目表 Y$Js5K@F
112.positive confirmation request 积极式询证函 A7+eWg{
113.negative confirmation request 消极式询证函 tV*g1)'zX
114.purchase requisition 请购单 A<9ZX=DAjw
115.receiving report 验收报告 JF%+T yMe
116.gross margin 毛利 `8xe2=Ub
117.manufacturing overhead 制造费用 u+[ZWhKUp
118.material requisition 领料单 5U3="L
119.inventory-taking 存货盘点 ^z9ITGB~tV
120.bond certificate 债券 -:a
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121.stock certificate 股票 Xn$]DE/r}N
122.audit report 审计报告 d|j3E
123.entity 被审计单位 sUfH1w)0
124.addressee of the audit report 审计报告的收件人 S=krF yFw
125.unqualified opinion 无保留意见 H `),PY
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126.qualified opinion 保留意见 D>?%p"e
127.disclaimer of opinion 无法表示意见 pL.r
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128.adverse opinion 否定意见 #2_phm'
129 Auditors‘Report审计报告 ' "~|L>F%G
130 internal audit内部审计 +S^Uw'L$=T
131 public sector audit政府审计 jp=^$rS6[
账项基础审计accounting number-based audit -g;iMqh#
风险导向审计方法risk-oriented audit approach 8$OE<c?#5n