1.audit 审计 NNt,J;
2.attestation
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3.credibility MR/8
可信赖程度 u{o!j7
4.audit of financial statements 财务报表审计 "F*'UfOwrZ
5.agreed-upon procedures 执行商定程序 Wy'H4Rg8
6.high levels of assurance 高水平保证 cN{-&\
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7.compilation 编制 *1Lkde@|{
8.reliability 可靠性 qQ_o>+3VAy
9.relevance 相关性 p$5+^x'(
10.professional skepticism 职业谨慎 =HF||p@
11.objectivity 客观性 [,F5GW{x
12. professional competence 专业胜任能力 "z^&>#F
13.Senior/CPA-in-charge 项目经理 zLs[vg.(
14.audit engagement letter 业务约定书 H@uCbT
15.recurring audit 连续审计 `W8A*
16.the client 委托人 {ER%r'(4Z
17.change CPA 更换注册会计师 ;!CYp;
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18.the existing CPA 现任注册会计师 mkCv
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19.the successor CPA 后任注册会计师 AU@XpaPWh
20.the preceding CPA前任注册会计师 N|,6<|
21.issue the audit report 出具审计报告 amL8yb
22.expert 专家 X:*Ut3"
23.the board of directors 董事会 %#.HFK
24.knowledge of the entity‘ s business 了解被审计单位情况 I\6u(;@
25.assess material misstatement risks评估重大错报风险 2[\I{<2/9
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
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27.a general knowledge of ————- 初步了解―――的情况 1,p[4k~Ww
28.a more knowledge of—————— 进一步了解的情况 4No!`O-!&
29.the prior year‘s working papers 以前年度工作底稿 ?s<'3I{
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30.minutes of meeting 会议纪要 {I!sXj
31.business risks 经营风险 CaZ{UGokL
32.appropriateness 适当性 tNskB`541
33.accounting estimate 会计估计 HqW|
34.management representations 管理层声明 E47U &xL
35.going concern assumption 持续经营假设 rm
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36.audit plan 审计计划 x}.Q9L
37.significant audit areas 重点审计领域 4JTFdbx
38.error 错误 5N:THvh6o
39.fraud舞弊 p7"o:YSQ
40.modified or additional procedures 修改或追加审计程序 U20G{%%
41.misappropriation of assets 侵占资产 (9N75uCa
42.transactions without substance 虚假交易 mW_<c,3D.
43.unusual pressures 异常压力 4s<*rKm~
44.the suspected noncompliance 涉嫌存在违法行为 glk_*x
45.materialiy 重要性 Vo%MG.IPB
46.exceed the materiality level 超过重要性水平 PNSZ
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47.approach the materiality level 接近重要性水平 YQ`G
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48.an acceptably low level 可接受水平 ,6Kx1 c
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 5Pis0fa
50.misstatements or omissions 错报或漏报 e
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51.aggregate 总计 *g^U=t
52.subsequent events 期后事项 M]?#]3XBNo
53.adjust the financial statements 调整财务报表 ! K~PH
54.perform additional audit procedures 实施追加的审计程序 G[YbgG=9Y
55.audit risk 审计风险 @`N)`u85[
56.detection risk 检查风险 4c2*)x$@
57.inappropriate audit opinion 不适当的审计意见 E%M~:JuKd?
58.material misstatement 重大的错报 "WTnC0<
59.tolerable misstatement 可容忍错报 c~0YIk
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60.the acceptable level of detection risk 可接受的检查风险 a*d>WN.;U
61.assessed level of material misstatement risk 重大错报风险的评估水平 3A_7R-sQ
62.simall business 小规模企业 R{~Yh.)~
63.accounting system 会计系统 xf8C$|,
64.test of control 控制测试 `Jh> 1l
65.walk-through test 穿行测试 &p1Et
66.communication 沟通 a;eV&~
67.flow chart 流程图 nT0FonK>
68.reperformance of internal control 重新执行 u4L&8@
69.audit evidence 审计证据 .(tga&]
70.substantive procedures 实质性程序 goi5I(yn^
71.assertions 认定 Be{7Rj v
72.esistence 存在 X I\zEXO
73.occurrence 发生 y< hIXC
74.completeness 完整性 (( 0%>HJ{~
75.rights and obligations 权利和义务 I
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76.valuation and allocation 计价和分摊 +*3\C!
77.cutoff 截止 B
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78.accuracy 准确性 #/ 1
79.classification 分类 j_E$C.XU{g
80.inspection 检查 @x">e][B
81.supervision of counting 监盘 m'$]lf;*
82.observation 观察 O $uXQ.r
83.confirmation 函证 Ij
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84.computation 计算 ![Z'jCpy
85.analytical procedures 分析程序 D+/27#
86.vouch 核对 IZczHHEL`b
87.trace 追查 p]uwGWDI
88.audit sampling 审计抽样 C6=7zYhR
89.error 误差 &
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90.expected error 预期误差 _f%Wk>A4
91.population 总体 |1H"ya
92.sampling risk 抽样风险 YLSp$d4y
93.non- sampling risk 非抽样风险 k9`Bi`wp
94.sampling unit 抽样单位 i{w<4E3
95.statistical sampling 统计抽样 +(VHnxNQs
96.tolerable error 可容忍误差 \D] N*
97.the risk of under reliance 信赖不足风险 PuAcsYQhN
98.the risk of over reliance 信赖过度风险 Dh0`t@
99.the risk of incorrect rejection 误拒风险 g4<w6eB
100. the risk of incorrect acceptance 误受风险 5QU7!jbI
101.working trial balance 试算平衡表 Wa%Zt*7
102.index and cross-referencing 索引和交叉索引 0[g8
103.cash receipt 现金收入 /GNLZm^
104.cash disbursement 现金支出 6;U]l.
105.bank statement 银行对账单 _ 97
106.bank reconciliation 银行存款余额调节表 dV<|ztv
107.balance sheet date 资产负债表日 8moX"w\~_h
108.net realizable value 可变现净值 EUj'%;sz-
109.storeroom 仓库 2~+_T
110.sale invoice 销售发票 ,KF>PoySA
111.price list 价目表 }zi:nSpON
112.positive confirmation request 积极式询证函 w+bQpIPM
113.negative confirmation request 消极式询证函 *4Cq,o`o>
114.purchase requisition 请购单 O:3pp8
115.receiving report 验收报告 q
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116.gross margin 毛利 d !
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117.manufacturing overhead 制造费用 7nB@U$]-Sz
118.material requisition 领料单 zlIXia5
119.inventory-taking 存货盘点 MK7S*N1
120.bond certificate 债券 >(Jy=m?
121.stock certificate 股票 QA\
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122.audit report 审计报告 i
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123.entity 被审计单位 FLJdnL
124.addressee of the audit report 审计报告的收件人 ?y!0QAIXK
125.unqualified opinion 无保留意见 g?!vRid@S
126.qualified opinion 保留意见 XX",&cp02V
127.disclaimer of opinion 无法表示意见 &GcWv+p
128.adverse opinion 否定意见 >I Aw
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129 Auditors‘Report审计报告 $QmP'
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130 internal audit内部审计 MCU{@\?Xf
131 public sector audit政府审计 Lz2 AWqR
账项基础审计accounting number-based audit ?
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风险导向审计方法risk-oriented audit approach ncf=S(G+