1.audit 审计 tMiIlf!>p
2.attestation ~RuX2u-2&u
鉴证 f=R+]XPzz
3.credibility x2#JD|0
可信赖程度 Ms(xQ[#+
4.audit of financial statements 财务报表审计 A:r?#7 Ma
5.agreed-upon procedures 执行商定程序 Zg(Y$ h\
6.high levels of assurance 高水平保证 ls]N&!/hq
7.compilation 编制 $?0ch15/
8.reliability 可靠性 'YNdrvz
9.relevance 相关性 JL= c IH8
10.professional skepticism 职业谨慎 8v& \F
11.objectivity 客观性 s51$x M
12. professional competence 专业胜任能力 =L" 0]4K
13.Senior/CPA-in-charge 项目经理 /;Tc
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14.audit engagement letter 业务约定书 ZLv/otf:|"
15.recurring audit 连续审计 k5.5$<< T
16.the client 委托人 JF 4A
17.change CPA 更换注册会计师 'Be'!9K*d
18.the existing CPA 现任注册会计师 n_e'n|T
19.the successor CPA 后任注册会计师 w!7\wI[
20.the preceding CPA前任注册会计师 d7X&3L%Oq
21.issue the audit report 出具审计报告 <'I["Um
22.expert 专家 .9qK88fU R
23.the board of directors 董事会 G-Tmk7m
24.knowledge of the entity‘ s business 了解被审计单位情况 RU:Rt'
25.assess material misstatement risks评估重大错报风险 y!77gx?-
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Z nc(Q
27.a general knowledge of ————- 初步了解―――的情况 /8h=6"
28.a more knowledge of—————— 进一步了解的情况 ssi7)0
29.the prior year‘s working papers 以前年度工作底稿 lrT2*$ w3
30.minutes of meeting 会议纪要 d]l8ei@>h
31.business risks 经营风险 ZYwcB]xEz
32.appropriateness 适当性 5G*cAlU
33.accounting estimate 会计估计 aKbmj
34.management representations 管理层声明 C8}:z\A_@Z
35.going concern assumption 持续经营假设 I9*cEZ!l=e
36.audit plan 审计计划 *Y m?gCig
37.significant audit areas 重点审计领域 7Gc{&hp*
38.error 错误
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39.fraud舞弊 .w9LJ
40.modified or additional procedures 修改或追加审计程序 (CmK>"C+
41.misappropriation of assets 侵占资产 ~f1g"
42.transactions without substance 虚假交易 do}LaUz
43.unusual pressures 异常压力 2d !'9mA
44.the suspected noncompliance 涉嫌存在违法行为 h4?x_"V"
45.materialiy 重要性 '-;[8:y.
46.exceed the materiality level 超过重要性水平 jhNFaBrS
47.approach the materiality level 接近重要性水平 >1~
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48.an acceptably low level 可接受水平 V)`2Kw
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 L[G O6l
50.misstatements or omissions 错报或漏报 TC\+>LXiZ
51.aggregate 总计 bmfM_oz
52.subsequent events 期后事项 zH8E,)
53.adjust the financial statements 调整财务报表 ,
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54.perform additional audit procedures 实施追加的审计程序 RdTM5ANT
55.audit risk 审计风险 a:h<M^n049
56.detection risk 检查风险 OU[<\d
57.inappropriate audit opinion 不适当的审计意见 |p11Jt[
58.material misstatement 重大的错报 Lx^ eaP5
59.tolerable misstatement 可容忍错报 ?{{w[U6NE
60.the acceptable level of detection risk 可接受的检查风险 (jgk !
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61.assessed level of material misstatement risk 重大错报风险的评估水平 "ZuuSi
62.simall business 小规模企业 *v>ZE6CL
63.accounting system 会计系统 ^OR0Vp>L
64.test of control 控制测试 }htjT/Nm
65.walk-through test 穿行测试 G 6sK3K
66.communication 沟通 `Lf'/q
67.flow chart 流程图 RLB3 -=9t
68.reperformance of internal control 重新执行 RK>Pe3<
69.audit evidence 审计证据 <uH8Fivb
70.substantive procedures 实质性程序 Hcq.Lq;2:
71.assertions 认定 nM
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72.esistence 存在 > VG
73.occurrence 发生 ':'g!b`/
74.completeness 完整性 kI{DxuTad
75.rights and obligations 权利和义务 yPm2??5MW>
76.valuation and allocation 计价和分摊 /:&!o2&1H
77.cutoff 截止 b'H'QY
78.accuracy 准确性 ?Ec9rM\ze
79.classification 分类
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80.inspection 检查 "/#JC}]
81.supervision of counting 监盘 yBIlwN`kB
82.observation 观察 C$3*[
83.confirmation 函证 }I"C4'(a
84.computation 计算 a^|DD#5
85.analytical procedures 分析程序 (!os&/",
86.vouch 核对 DX>a0-Xj
87.trace 追查 `2~>$Tr
88.audit sampling 审计抽样 yzA05 npTl
89.error 误差 1^p/#jt
90.expected error 预期误差 z*y!Ml1
91.population 总体 iHK~?qd}
92.sampling risk 抽样风险 =8kmFXo
93.non- sampling risk 非抽样风险 V|7YRa@
94.sampling unit 抽样单位 e%4?-{(
95.statistical sampling 统计抽样 fCl}eXg6w
96.tolerable error 可容忍误差 &J[a.:..
97.the risk of under reliance 信赖不足风险 #Ondhy%h[
98.the risk of over reliance 信赖过度风险 I$Nh|eM
99.the risk of incorrect rejection 误拒风险 YeX*IZX8
100. the risk of incorrect acceptance 误受风险 mYBEjZB
101.working trial balance 试算平衡表 !,WGd|oJ
102.index and cross-referencing 索引和交叉索引 fn#8=TIDf
103.cash receipt 现金收入 ,w
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104.cash disbursement 现金支出 $6QIYF""
105.bank statement 银行对账单 B*7kX&Uq
106.bank reconciliation 银行存款余额调节表 DA=U=F
107.balance sheet date 资产负债表日 xS18t="
108.net realizable value 可变现净值 t<%0eu|
109.storeroom 仓库 uGKjZi
110.sale invoice 销售发票 (z?HyxRT
111.price list 价目表 k_=SDm a
112.positive confirmation request 积极式询证函 &dtk&P{
113.negative confirmation request 消极式询证函 *pl6 V|
114.purchase requisition 请购单 ]n ?x tI
115.receiving report 验收报告 #u<Qc T@
116.gross margin 毛利 k1 5vs
117.manufacturing overhead 制造费用 `S&a.k
118.material requisition 领料单 l/$GF|`U
119.inventory-taking 存货盘点 0r]n
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120.bond certificate 债券 *P()&}JK
121.stock certificate 股票 Er~ 17$b
122.audit report 审计报告 ~m%[d.
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123.entity 被审计单位 W<Uu.Y{sG
124.addressee of the audit report 审计报告的收件人 FR(W.5[
125.unqualified opinion 无保留意见 > =>/~dIb
126.qualified opinion 保留意见 ~PQ.l\C
127.disclaimer of opinion 无法表示意见 ]]xKc5CT
128.adverse opinion 否定意见 8$Q`wRt(%
129 Auditors‘Report审计报告 gmTBT#{6yH
130 internal audit内部审计 }ze+ tf
131 public sector audit政府审计 +,Dc0VC?
账项基础审计accounting number-based audit f*ZU a
风险导向审计方法risk-oriented audit approach
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