1.audit 审计 #u!y`lek
2.attestation 4yJ01s
鉴证 89 _&X[X
3.credibility ?14X8Mb8W_
可信赖程度 EuhF$L1
4.audit of financial statements 财务报表审计 Nj! R9N
5.agreed-upon procedures 执行商定程序 ":5~L9&G
6.high levels of assurance 高水平保证 &e5^v
7.compilation 编制 K*hf(w9="%
8.reliability 可靠性 `K1PGibV
9.relevance 相关性 _Eet2;9
10.professional skepticism 职业谨慎 e!O &~#'h}
11.objectivity 客观性 9 ayH:;
12. professional competence 专业胜任能力 kW*W4{Fth
13.Senior/CPA-in-charge 项目经理 2nOe^X!*
14.audit engagement letter 业务约定书 )AZ`R8-A
15.recurring audit 连续审计 $\=6."R5<
16.the client 委托人 &q kl*#]
17.change CPA 更换注册会计师 6EW"8RG`
18.the existing CPA 现任注册会计师 n=<q3}1Jej
19.the successor CPA 后任注册会计师 fh/)di
20.the preceding CPA前任注册会计师 cHfK-R
21.issue the audit report 出具审计报告 0hEF$d6U
22.expert 专家 sZ\i(eIU
23.the board of directors 董事会 'Y6(4|w
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24.knowledge of the entity‘ s business 了解被审计单位情况 qCv}+d)
25.assess material misstatement risks评估重大错报风险 zXA= se0U
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 `0/gs
27.a general knowledge of ————- 初步了解―――的情况 hU=f?jo/
28.a more knowledge of—————— 进一步了解的情况 #==[RNM%ap
29.the prior year‘s working papers 以前年度工作底稿 m"ki*9]
30.minutes of meeting 会议纪要 aTsy)=N
31.business risks 经营风险 [NR0] #h
32.appropriateness 适当性 Xqq?S
33.accounting estimate 会计估计 l-JKcsM
34.management representations 管理层声明 V3.vE,
35.going concern assumption 持续经营假设 dRarNW
36.audit plan 审计计划 M\x7=*\
37.significant audit areas 重点审计领域 cc#_acR
38.error 错误 )Q N=>J
39.fraud舞弊 TO8\4p*tE
40.modified or additional procedures 修改或追加审计程序 'SXpb?CZ
41.misappropriation of assets 侵占资产 Wl^/=I4p#
42.transactions without substance 虚假交易 /3b
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43.unusual pressures 异常压力 h_}BmJ h_
44.the suspected noncompliance 涉嫌存在违法行为 c9F[pfi(
45.materialiy 重要性 WH
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46.exceed the materiality level 超过重要性水平 0bRkC,N
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47.approach the materiality level 接近重要性水平 iKCTYXN1(
48.an acceptably low level 可接受水平 <CdG[Ih
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 o8yEUnqN
50.misstatements or omissions 错报或漏报 LP-KD
51.aggregate 总计 uc{Qhw!;:
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 :D)&>{?
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 }G0.Lq+a
56.detection risk 检查风险 `dq3
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57.inappropriate audit opinion 不适当的审计意见 ]f+D& qZ B
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 ;#Bh_f
60.the acceptable level of detection risk 可接受的检查风险 67hPQ/S1
61.assessed level of material misstatement risk 重大错报风险的评估水平 "#"Fp&Z7
62.simall business 小规模企业 }<x!95
63.accounting system 会计系统 f1,$<Y|qU
64.test of control 控制测试 znDtM1sLeV
65.walk-through test 穿行测试 AfbA.-
66.communication 沟通 ^?l-YnQqm?
67.flow chart 流程图 ;Bc
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68.reperformance of internal control 重新执行 \$0
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69.audit evidence 审计证据 t.i9!'Y ]
70.substantive procedures 实质性程序 E;+OD&|
71.assertions 认定 #+5mpDh
72.esistence 存在 (Os
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73.occurrence 发生 wh[:wE]eX
74.completeness 完整性 UEdl"FwM4
75.rights and obligations 权利和义务 HZ`G)1&)
76.valuation and allocation 计价和分摊
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77.cutoff 截止 $9u
78.accuracy 准确性 "5z6~dq
79.classification 分类 M%dl?9pbq
80.inspection 检查 fgz'C?
81.supervision of counting 监盘 oKqFZ,m[
82.observation 观察 =xQfgj
83.confirmation 函证 !B38!
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84.computation 计算 -X[8 soz
85.analytical procedures 分析程序 N X#/1=
86.vouch 核对 jnLo[Cf,H8
87.trace 追查 {UVm0AeUq
88.audit sampling 审计抽样 7)5$1
89.error 误差 .}u(&
90.expected error 预期误差
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91.population 总体 as47eZ0\
92.sampling risk 抽样风险 Bv|9{:1%X}
93.non- sampling risk 非抽样风险 .j$bCKXGx
94.sampling unit 抽样单位 :{= 'TMJ7
95.statistical sampling 统计抽样 SbNU X
96.tolerable error 可容忍误差 b5,}w:
97.the risk of under reliance 信赖不足风险 2\8\D^
98.the risk of over reliance 信赖过度风险 {~{s =c0
99.the risk of incorrect rejection 误拒风险 C36.UZoc
100. the risk of incorrect acceptance 误受风险 K*i1! "w
101.working trial balance 试算平衡表 B0SmE_u_N
102.index and cross-referencing 索引和交叉索引 Kgio}y
103.cash receipt 现金收入 H_r'q9@<>
104.cash disbursement 现金支出 .2- JV0
105.bank statement 银行对账单 &@Gu~)^(
106.bank reconciliation 银行存款余额调节表 uF|ix.R6
107.balance sheet date 资产负债表日 a/`Yh>ou
108.net realizable value 可变现净值 3e<^-e)+xL
109.storeroom 仓库 >+LgJo R
110.sale invoice 销售发票 sNpBTG@{l
111.price list 价目表 Zkep7L
112.positive confirmation request 积极式询证函 CoN/L`.SN
113.negative confirmation request 消极式询证函 j24
114.purchase requisition 请购单 6G})h!
115.receiving report 验收报告 U[ungvU1U
116.gross margin 毛利 |MR?8A^"
117.manufacturing overhead 制造费用 aC6b})^
118.material requisition 领料单 0mi[|~x=
119.inventory-taking 存货盘点 40sLZa)e
120.bond certificate 债券 ;GEu.PdxB
121.stock certificate 股票 y!D`.'
122.audit report 审计报告 HPH {{p
123.entity 被审计单位 5K-)X9z?
124.addressee of the audit report 审计报告的收件人 a~TZ9yg+HL
125.unqualified opinion 无保留意见 aw~EK0yU
126.qualified opinion 保留意见 :pu{3-n.
127.disclaimer of opinion 无法表示意见 ?B!ZqJ#
128.adverse opinion 否定意见 ^W05Z!}
129 Auditors‘Report审计报告 UN 4)>\Y
130 internal audit内部审计 >o=p5#{
131 public sector audit政府审计 _Cs}&Bic_
账项基础审计accounting number-based audit -Dm
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风险导向审计方法risk-oriented audit approach PGhZ`nl