1.audit 审计 Q7(I'
2.attestation Jl-:@[;
鉴证
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3.credibility H]PEE!C;xC
可信赖程度 q{2
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4.audit of financial statements 财务报表审计 LPS]TG\
5.agreed-upon procedures 执行商定程序 PNRZUZ4Z|
6.high levels of assurance 高水平保证 (dHil#l
7.compilation 编制 Tu7}*vsR
8.reliability 可靠性 0}wmBSl
9.relevance 相关性 v@Bk)Z
10.professional skepticism 职业谨慎 'M=V{.8U
11.objectivity 客观性 v
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12. professional competence 专业胜任能力 ij&T\):d
13.Senior/CPA-in-charge 项目经理 G~{#%i
14.audit engagement letter 业务约定书 ^
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15.recurring audit 连续审计 NU(YllPB
16.the client 委托人 5K {{o''
17.change CPA 更换注册会计师 2+}hsGnp
18.the existing CPA 现任注册会计师 m98w0D@Ee
19.the successor CPA 后任注册会计师 _KAg1Ww
20.the preceding CPA前任注册会计师 8Uoqj=5F
21.issue the audit report 出具审计报告 !"bU|a
22.expert 专家 [
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23.the board of directors 董事会 R
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24.knowledge of the entity‘ s business 了解被审计单位情况 *x@.$=NF"
25.assess material misstatement risks评估重大错报风险 sG:tyv
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 C
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27.a general knowledge of ————- 初步了解―――的情况 qU+qY2S:
28.a more knowledge of—————— 进一步了解的情况 x]pZcx9
29.the prior year‘s working papers 以前年度工作底稿 N(Xg#m
30.minutes of meeting 会议纪要 n7iIY4
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31.business risks 经营风险 ]z"7v
32.appropriateness 适当性 p{w:
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33.accounting estimate 会计估计 nrJW.F]S8[
34.management representations 管理层声明 U
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35.going concern assumption 持续经营假设 &e;GoJ
36.audit plan 审计计划 2}kJN8\F
37.significant audit areas 重点审计领域 _&K>fy3t&
38.error 错误 B;r` 1
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39.fraud舞弊 bI+ TFOP
40.modified or additional procedures 修改或追加审计程序 6a4-VX5
41.misappropriation of assets 侵占资产 UUDZ
42.transactions without substance 虚假交易 ?xYoCn}Z
43.unusual pressures 异常压力 %^}|HG*i??
44.the suspected noncompliance 涉嫌存在违法行为 7qEc9S@
45.materialiy 重要性 #s0Wx47~
46.exceed the materiality level 超过重要性水平 .aD=d\
47.approach the materiality level 接近重要性水平 u$nYdda
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48.an acceptably low level 可接受水平 K yDPD'
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 U%l<48@8
50.misstatements or omissions 错报或漏报 (T1d!v"~"
51.aggregate 总计 llRQxk
52.subsequent events 期后事项 |s, Add:S
53.adjust the financial statements 调整财务报表 d5l].%~
54.perform additional audit procedures 实施追加的审计程序 P>qDQ1
55.audit risk 审计风险 /YD2F
56.detection risk 检查风险 ]Aa.=
57.inappropriate audit opinion 不适当的审计意见 SoNT12>
58.material misstatement 重大的错报 }<mK79m
59.tolerable misstatement 可容忍错报 7"s8G7
60.the acceptable level of detection risk 可接受的检查风险 7cV
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61.assessed level of material misstatement risk 重大错报风险的评估水平 r"=6s/q7
62.simall business 小规模企业 BiD}C
63.accounting system 会计系统 f<Xi/(
64.test of control 控制测试 DW0UcLO
65.walk-through test 穿行测试 qExmf%q:q
66.communication 沟通 zz1]6B*eX
67.flow chart 流程图
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 T}y@ a^#
70.substantive procedures 实质性程序 _aK4[*jnqh
71.assertions 认定 9q>rUoK^
72.esistence 存在 %617f=(E?!
73.occurrence 发生 }o2e&.$4d
74.completeness 完整性 &*;E wfgZ
75.rights and obligations 权利和义务 R d>PE=u
76.valuation and allocation 计价和分摊 TY]-L1$
77.cutoff 截止 4=7h1qex
78.accuracy 准确性 7N}==T89[
79.classification 分类 Q}kXxud
80.inspection 检查 GCv*a[8?n
81.supervision of counting 监盘 Bb@m-+f
82.observation 观察 +w9X$<?_
83.confirmation 函证 !y-,r4\@`
84.computation 计算 be+tAp`
85.analytical procedures 分析程序 ?@5#p*u0
86.vouch 核对
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87.trace 追查 n}toUqUnk\
88.audit sampling 审计抽样 WzdE XcY
89.error 误差 %fB!XCW
90.expected error 预期误差 #*x8)6Ct
91.population 总体 *$v`5rP
92.sampling risk 抽样风险 $
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93.non- sampling risk 非抽样风险 Ncsk~=[
94.sampling unit 抽样单位 6*%E4#4
95.statistical sampling 统计抽样 >Z!H9]f(
96.tolerable error 可容忍误差 N!YjM x)P
97.the risk of under reliance 信赖不足风险 N9X`81)t
98.the risk of over reliance 信赖过度风险 2y@y<38
99.the risk of incorrect rejection 误拒风险 i YBp"+#2
100. the risk of incorrect acceptance 误受风险 Olltu"u
101.working trial balance 试算平衡表 *?s"~XVs
102.index and cross-referencing 索引和交叉索引 khS >
103.cash receipt 现金收入 dr
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104.cash disbursement 现金支出 6[SE*/E@L
105.bank statement 银行对账单 kbKGGn4u
106.bank reconciliation 银行存款余额调节表 K %Qj<{)
107.balance sheet date 资产负债表日 i[rXs/]
108.net realizable value 可变现净值 xe9V'wICp(
109.storeroom 仓库 _0
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110.sale invoice 销售发票 5#hsy;q;[
111.price list 价目表 O&ZVu>`g
112.positive confirmation request 积极式询证函 m5\/7 VC
113.negative confirmation request 消极式询证函 U7le> d;L
114.purchase requisition 请购单 ns`njx}C
115.receiving report 验收报告 y)#=8oci
116.gross margin 毛利 X+;{&Efrl
117.manufacturing overhead 制造费用 ;@lC08SE
118.material requisition 领料单 p!RyxB1.|
119.inventory-taking 存货盘点 3,$G?auW
120.bond certificate 债券 <6[P5>
121.stock certificate 股票 ,G%?}TfC)
122.audit report 审计报告 g*[DyIm
123.entity 被审计单位 $5S/~8g(
124.addressee of the audit report 审计报告的收件人 xYl ScM_~
125.unqualified opinion 无保留意见 {*Tnl-m~
126.qualified opinion 保留意见 yjB.-o('
127.disclaimer of opinion 无法表示意见 ,V{Cy`bi
128.adverse opinion 否定意见 )9?
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129 Auditors‘Report审计报告 3 V{&o,6
130 internal audit内部审计 YpwMfl4
131 public sector audit政府审计 a?5R;I B
账项基础审计accounting number-based audit /FW{>N1
风险导向审计方法risk-oriented audit approach Kta7xtu