1.audit 审计 j7P49{
2.attestation c~T{;
鉴证 ufL,
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3.credibility ?_]Y8f
可信赖程度 s\ *p|vc
4.audit of financial statements 财务报表审计 e9p/y8
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5.agreed-upon procedures 执行商定程序 >k
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6.high levels of assurance 高水平保证 iA[T'+.Y
7.compilation 编制 A;Uc&G
8.reliability 可靠性 &GH[$(
9.relevance 相关性 >@N.jw>#T
10.professional skepticism 职业谨慎 X_PzK'#m
11.objectivity 客观性 |r@;ulO
12. professional competence 专业胜任能力 x.1=QF{!
13.Senior/CPA-in-charge 项目经理 30h[&Oc
14.audit engagement letter 业务约定书 ?O25k!7
15.recurring audit 连续审计 A+/Lt>+AS
16.the client 委托人 TXB!Y!RG#
17.change CPA 更换注册会计师 (u?s@/e:`/
18.the existing CPA 现任注册会计师 KDN#CU
19.the successor CPA 后任注册会计师 oIrc))j,$
20.the preceding CPA前任注册会计师 &OU.BR>
21.issue the audit report 出具审计报告 /
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22.expert 专家 I]ej ]46K
23.the board of directors 董事会 0hS&4nW
24.knowledge of the entity‘ s business 了解被审计单位情况 i}T*| P
25.assess material misstatement risks评估重大错报风险 )=)N9C Ry
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 ~cr iZI/
27.a general knowledge of ————- 初步了解―――的情况 2
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28.a more knowledge of—————— 进一步了解的情况 2Wcu.
29.the prior year‘s working papers 以前年度工作底稿 sD3Ts;k
30.minutes of meeting 会议纪要 `
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31.business risks 经营风险 mLq0;uGL|
32.appropriateness 适当性 rbf5~sw&8+
33.accounting estimate 会计估计 hx^@aI
34.management representations 管理层声明 uNf'Zeo
35.going concern assumption 持续经营假设 cJSNV*<
36.audit plan 审计计划 C5=^cH8
37.significant audit areas 重点审计领域 thPAD+u.3
38.error 错误 &Hw:
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39.fraud舞弊 8z93ETv7`
40.modified or additional procedures 修改或追加审计程序 oX6Cd:c-
41.misappropriation of assets 侵占资产 3\2&?VAjR
42.transactions without substance 虚假交易 @#wG)TA
43.unusual pressures 异常压力 ygTfQtN
44.the suspected noncompliance 涉嫌存在违法行为 /8Lb_QH{
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 H8HH) ^
47.approach the materiality level 接近重要性水平 6~ET@"0uK
48.an acceptably low level 可接受水平 0o/;cBH
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 o=VZ7]
50.misstatements or omissions 错报或漏报 F]OWqUV
51.aggregate 总计 6X ]I`e
52.subsequent events 期后事项 [<+T@"y
53.adjust the financial statements 调整财务报表 &'\-M6GW
54.perform additional audit procedures 实施追加的审计程序 s\'t=}0q
55.audit risk 审计风险 ",YNphjAn
56.detection risk 检查风险 K*~xy bA
57.inappropriate audit opinion 不适当的审计意见 o5],c9R9b
58.material misstatement 重大的错报 n(A;:)W{
59.tolerable misstatement 可容忍错报 covCa )kf
60.the acceptable level of detection risk 可接受的检查风险 i@{b+5$
61.assessed level of material misstatement risk 重大错报风险的评估水平 V^(W)\
62.simall business 小规模企业 "P5,p"k:)
63.accounting system 会计系统 YloE4PAY7
64.test of control 控制测试 El}~3|a?
65.walk-through test 穿行测试 S?DMeZ{
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66.communication 沟通 OfLj 4H6Q
67.flow chart 流程图 H(
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68.reperformance of internal control 重新执行 BDN}`F[F
69.audit evidence 审计证据 9Eh*r@>
70.substantive procedures 实质性程序 ,9OER!$y
71.assertions 认定 x+sSmW
72.esistence 存在 ddYb=L+_b
73.occurrence 发生 1%@i4
74.completeness 完整性 Z'AjeZyyE
75.rights and obligations 权利和义务 6/a%%1c1
76.valuation and allocation 计价和分摊 ({4?RtYm
77.cutoff 截止 af'ncZ@U
78.accuracy 准确性 uxW |&q
79.classification 分类 jcePSps]
80.inspection 检查 `[=/
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81.supervision of counting 监盘 jxK
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82.observation 观察 }m!T~XR</
83.confirmation 函证 $7-4pW$y
84.computation 计算 <{V{
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85.analytical procedures 分析程序 2Z(?pJyDM
86.vouch 核对 lfoPFJ
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87.trace 追查 RG1#\d-fE
88.audit sampling 审计抽样 L#V e[
89.error 误差 } BP.t$_
90.expected error 预期误差 j%!xb><
91.population 总体 s_u!
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92.sampling risk 抽样风险 V2Z^W^
93.non- sampling risk 非抽样风险 CS^|="Zs
94.sampling unit 抽样单位 N,)rrBD
95.statistical sampling 统计抽样 ZA4sEVHW
96.tolerable error 可容忍误差 q|.0Ja
97.the risk of under reliance 信赖不足风险 qE^u{S4Z@
98.the risk of over reliance 信赖过度风险 2J(,Xf
99.the risk of incorrect rejection 误拒风险 3qfQlqJ&3
100. the risk of incorrect acceptance 误受风险 ohPXwp?
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101.working trial balance 试算平衡表 Y
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102.index and cross-referencing 索引和交叉索引 \a:-xwUu<
103.cash receipt 现金收入 kKQD$g.z6
104.cash disbursement 现金支出 `yXHb
105.bank statement 银行对账单 <l)I%1T_c
106.bank reconciliation 银行存款余额调节表 ;S2/n$Ju_
107.balance sheet date 资产负债表日 uCFpH5>
108.net realizable value 可变现净值 BBoVn^Z*R
109.storeroom 仓库 e<{Ani0
110.sale invoice 销售发票 %yy|B
111.price list 价目表 Yu9(qRK
112.positive confirmation request 积极式询证函 cTJG1'm
113.negative confirmation request 消极式询证函 ;>p{|^X0D
114.purchase requisition 请购单 -A8CW9|mk
115.receiving report 验收报告 =sXk,I;
116.gross margin 毛利 XQ k,xQ
117.manufacturing overhead 制造费用 a
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118.material requisition 领料单 %tz foiJ%P
119.inventory-taking 存货盘点 JOq&(AZe
120.bond certificate 债券 O~bzTn
121.stock certificate 股票 &W y9%
122.audit report 审计报告 |A
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123.entity 被审计单位 :2&W9v
124.addressee of the audit report 审计报告的收件人 5,V3_p:)VI
125.unqualified opinion 无保留意见 |P=-m-W
126.qualified opinion 保留意见 5
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127.disclaimer of opinion 无法表示意见 alQ:'K
128.adverse opinion 否定意见 PwxRu
129 Auditors‘Report审计报告 ]+78
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130 internal audit内部审计 _%aJ/Y0Cy
131 public sector audit政府审计 {Ve_u
账项基础审计accounting number-based audit 4q^'MZm1
风险导向审计方法risk-oriented audit approach [%6"UH
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