1.audit 审计 )8UWhl=
2.attestation MvWaB
鉴证 2U:H545]]
3.credibility Y5FbU
可信赖程度 A' /KU
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4.audit of financial statements 财务报表审计 :C65-[PSdO
5.agreed-upon procedures 执行商定程序 3T}izG]
6.high levels of assurance 高水平保证 JMz;BAHT
7.compilation 编制 Gmq/3tw
8.reliability 可靠性 j.L-{6_s>~
9.relevance 相关性 [zlN!.Z
10.professional skepticism 职业谨慎 isZA oYVu
11.objectivity 客观性 |<.lW
12. professional competence 专业胜任能力 P5#r,:zL
13.Senior/CPA-in-charge 项目经理 /U"CO 8Da
14.audit engagement letter 业务约定书 vL\&6n~M>
15.recurring audit 连续审计 Z<SLc,]^
16.the client 委托人 Z]j*9#G1s
17.change CPA 更换注册会计师 ]b%Hy
18.the existing CPA 现任注册会计师 75T7+:p
19.the successor CPA 后任注册会计师 [-;_ZFS{
20.the preceding CPA前任注册会计师 Qkd<sxL
21.issue the audit report 出具审计报告 {jho&Ai
22.expert 专家 n1&% e6XhO
23.the board of directors 董事会 G1"zElug
24.knowledge of the entity‘ s business 了解被审计单位情况 X(\fN[;
25.assess material misstatement risks评估重大错报风险 F;l$.9? .s
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 lq> +~zX{
27.a general knowledge of ————- 初步了解―――的情况 =|%Cu&
28.a more knowledge of—————— 进一步了解的情况 dUF&."pW e
29.the prior year‘s working papers 以前年度工作底稿 -xDGH
30.minutes of meeting 会议纪要 `}lJH i
31.business risks 经营风险 p Wt)
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32.appropriateness 适当性 1!1beR]
33.accounting estimate 会计估计 ,Td!|~I|j6
34.management representations 管理层声明 3&[>u;B
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35.going concern assumption 持续经营假设 j|/]#@Yr
36.audit plan 审计计划 C_n9T{k
37.significant audit areas 重点审计领域 S`"LV $8
38.error 错误 @1 U&UH
39.fraud舞弊 NyVnA
40.modified or additional procedures 修改或追加审计程序 1Lg-.-V
41.misappropriation of assets 侵占资产 B,K>rCZ/
42.transactions without substance 虚假交易 Fx
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43.unusual pressures 异常压力 )YX 'N<[
44.the suspected noncompliance 涉嫌存在违法行为 +AHUp)
45.materialiy 重要性 8ZKo_I\
46.exceed the materiality level 超过重要性水平 /u0'
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47.approach the materiality level 接近重要性水平 sm\f0P!rv
48.an acceptably low level 可接受水平 S6+y?,^
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Bnb#{tL
50.misstatements or omissions 错报或漏报 &/uu)v
51.aggregate 总计 `S2[5i
52.subsequent events 期后事项 P4F3Dc
53.adjust the financial statements 调整财务报表 dd\n8f
54.perform additional audit procedures 实施追加的审计程序 H~+ l7OhV
55.audit risk 审计风险 YQpSlCCo
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56.detection risk 检查风险 e#Z$o
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57.inappropriate audit opinion 不适当的审计意见 9(5OeH6o?
58.material misstatement 重大的错报 L dm?JrU
59.tolerable misstatement 可容忍错报 ;Ww7"-=sw
60.the acceptable level of detection risk 可接受的检查风险 AwTJJ0>
61.assessed level of material misstatement risk 重大错报风险的评估水平 z j/!In
62.simall business 小规模企业 g-e#!(
63.accounting system 会计系统 ;Y;qg
64.test of control 控制测试 -Y
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65.walk-through test 穿行测试 .h&
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66.communication 沟通 ;Wl+zw
67.flow chart 流程图 Ty<L8+B|
68.reperformance of internal control 重新执行 #F*1V(!
69.audit evidence 审计证据 |6(ZD^w
70.substantive procedures 实质性程序 6X\ 2GC9
71.assertions 认定 _x?uU
72.esistence 存在 Ojt`^r !V
73.occurrence 发生 BWM YpZom
74.completeness 完整性 {O
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75.rights and obligations 权利和义务 /-qxS <?o
76.valuation and allocation 计价和分摊 K,e w >U
77.cutoff 截止 13+<Q \
78.accuracy 准确性 0%Z]h?EYy|
79.classification 分类 #Ap;_XcKw
80.inspection 检查 4lM8\Lr
81.supervision of counting 监盘 GN0`rEh
82.observation 观察 q-`RI*1]
83.confirmation 函证 Qed.4R:o
84.computation 计算 svuq gSn
85.analytical procedures 分析程序 `d[1`P1i[
86.vouch 核对 DF
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87.trace 追查 ~{D[
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88.audit sampling 审计抽样 +Ag!?T
89.error 误差 8-lOB
90.expected error 预期误差 z9p05NFH
91.population 总体 \T\b NbPn
92.sampling risk 抽样风险 OKP9CLg9
93.non- sampling risk 非抽样风险 z)xSN;x
94.sampling unit 抽样单位 aj"M>zd*}
95.statistical sampling 统计抽样 #!$GH_
96.tolerable error 可容忍误差 K^ 3co
97.the risk of under reliance 信赖不足风险 w~;I7:
98.the risk of over reliance 信赖过度风险 ?0
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99.the risk of incorrect rejection 误拒风险 +E; 2d-x*p
100. the risk of incorrect acceptance 误受风险 =;3fq-
101.working trial balance 试算平衡表 A5+rd{k/
102.index and cross-referencing 索引和交叉索引 JIFU;*PR1
103.cash receipt 现金收入 je6CDF qw
104.cash disbursement 现金支出 shH~4<15
105.bank statement 银行对账单 Kv@eI$t5
106.bank reconciliation 银行存款余额调节表 ErT{(t7
107.balance sheet date 资产负债表日 ! {82D[5
108.net realizable value 可变现净值 I"t(%2*q
109.storeroom 仓库 yR~R:
110.sale invoice 销售发票 Lj"A4i_
111.price list 价目表 qU,c~C=Qf
112.positive confirmation request 积极式询证函 )$&dg2[
113.negative confirmation request 消极式询证函 #k$)i[aI-
114.purchase requisition 请购单 37q@rD
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115.receiving report 验收报告
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116.gross margin 毛利 w]_zp?\^
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117.manufacturing overhead 制造费用 1Fe^Qb5G
118.material requisition 领料单 WnHUE
119.inventory-taking 存货盘点 S#b-awk
120.bond certificate 债券 >?]_<:
121.stock certificate 股票 jr /lk
122.audit report 审计报告 ph}j[Co
123.entity 被审计单位 `Rdm-[&
124.addressee of the audit report 审计报告的收件人 jS!`2li?{
125.unqualified opinion 无保留意见 3s:%2%jVK
126.qualified opinion 保留意见 W{5:'9,
127.disclaimer of opinion 无法表示意见 Otz E:qe
128.adverse opinion 否定意见 ur\qOX|{
129 Auditors‘Report审计报告 ;@nFVy>U
130 internal audit内部审计 ai'4_
131 public sector audit政府审计 ]O
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账项基础审计accounting number-based audit LrCk*@
风险导向审计方法risk-oriented audit approach Gs
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