1.audit 审计 A+Y>1-=JO
2.attestation YZpF*E;6t
鉴证 t
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3.credibility .b N0!
可信赖程度 z~o%U&DO}
4.audit of financial statements 财务报表审计 A>7'W\R
5.agreed-upon procedures 执行商定程序 4^70r9hV9
6.high levels of assurance 高水平保证 I.y|AQB
7.compilation 编制 k@4]s_2
8.reliability 可靠性 B{s[SZ
9.relevance 相关性 LL9Mty,
10.professional skepticism 职业谨慎 \)y5~te*
11.objectivity 客观性 ^"6xE nA]
12. professional competence 专业胜任能力 |%&WYm6
13.Senior/CPA-in-charge 项目经理 39"8Nq|e
14.audit engagement letter 业务约定书 Xd|@w{.m*
15.recurring audit 连续审计 q*Ns]f'a
16.the client 委托人 +Z)||MR"
17.change CPA 更换注册会计师 Rc?wIL)
18.the existing CPA 现任注册会计师 vj?9X5A_
19.the successor CPA 后任注册会计师 ?PyI#G
20.the preceding CPA前任注册会计师 q+gqa<kM
21.issue the audit report 出具审计报告 wGnjuIR
22.expert 专家 nF
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23.the board of directors 董事会 ,D
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24.knowledge of the entity‘ s business 了解被审计单位情况 s(Kf%ZoE
25.assess material misstatement risks评估重大错报风险 !ybEv| =
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 v[m/>l2[P
27.a general knowledge of ————- 初步了解―――的情况 .HZYSY:X
28.a more knowledge of—————— 进一步了解的情况 Om>6<3n
29.the prior year‘s working papers 以前年度工作底稿 rCYNdfdpp
30.minutes of meeting 会议纪要 <MvFAuAT
31.business risks 经营风险 Qf>dfJ^q
32.appropriateness 适当性 a5Xr"-
33.accounting estimate 会计估计 t4h05 i
34.management representations 管理层声明 w4(DR?[nC
35.going concern assumption 持续经营假设 fB
36.audit plan 审计计划 I \vu?$w
37.significant audit areas 重点审计领域 z ;
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38.error 错误 uO7Ti]H
39.fraud舞弊 3gv>AgG
40.modified or additional procedures 修改或追加审计程序 |P5?0{
41.misappropriation of assets 侵占资产 VD36ce9
42.transactions without substance 虚假交易 bB)EJCPq>
43.unusual pressures 异常压力 /=m=i%& #
44.the suspected noncompliance 涉嫌存在违法行为 mqq~&nI
45.materialiy 重要性 d+2I+O03
46.exceed the materiality level 超过重要性水平 m&2<?a}l
47.approach the materiality level 接近重要性水平 nfrC@Av
48.an acceptably low level 可接受水平 l<7 b
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 wQM(Lm#Q
50.misstatements or omissions 错报或漏报 c/T]=S[
51.aggregate 总计 =x/]2+
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52.subsequent events 期后事项 f*oL8"?u&
53.adjust the financial statements 调整财务报表 Gt6$@ji4u
54.perform additional audit procedures 实施追加的审计程序 $ZQP f
55.audit risk 审计风险 UnW,|n8
56.detection risk 检查风险 (]mN09uE
57.inappropriate audit opinion 不适当的审计意见 L2Gm0 v
58.material misstatement 重大的错报 h"wXmAf4%
59.tolerable misstatement 可容忍错报 Fo;xA
60.the acceptable level of detection risk 可接受的检查风险 3TtnLay.k
61.assessed level of material misstatement risk 重大错报风险的评估水平 (U$ F) 7
62.simall business 小规模企业 X*%KR4`
63.accounting system 会计系统 G9Xrwk<g4
64.test of control 控制测试 gtCd#t'(V
65.walk-through test 穿行测试 !Otyu6&
66.communication 沟通 $[FO(w@f
67.flow chart 流程图 zJdlHa{
68.reperformance of internal control 重新执行 lD
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69.audit evidence 审计证据 F5+f?B~?R?
70.substantive procedures 实质性程序 'Ur$
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71.assertions 认定 HK:?Y[ebs
72.esistence 存在 eT}c_h)
73.occurrence 发生 HlI*an
74.completeness 完整性 5^f>L2
75.rights and obligations 权利和义务 v>7=T8
76.valuation and allocation 计价和分摊 }ZvL%
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77.cutoff 截止 IU Dp5MIuR
78.accuracy 准确性 QabF(}61
79.classification 分类 @Cw<wrem
80.inspection 检查 3(AgUq
81.supervision of counting 监盘 BS+N
82.observation 观察 dk{yx(Ty
83.confirmation 函证 #W!@j"8eK
84.computation 计算 /0"Y.
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85.analytical procedures 分析程序 Ej6vGC.,
86.vouch 核对 FeSe^ ^dW
87.trace 追查 wm8(Ju
88.audit sampling 审计抽样 M
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89.error 误差 E(TL+o
90.expected error 预期误差 =<a`G3SY!
91.population 总体 _?O'6
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92.sampling risk 抽样风险 Bv!j.$0d{
93.non- sampling risk 非抽样风险 g-Z>1V
94.sampling unit 抽样单位 bnUd !/;
95.statistical sampling 统计抽样 f4`=yj*
96.tolerable error 可容忍误差 uF@Q8 7G
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 d;;]+%
99.the risk of incorrect rejection 误拒风险 3{]i| 1&j
100. the risk of incorrect acceptance 误受风险 ,}`II|.oB
101.working trial balance 试算平衡表 2hmV1gj
102.index and cross-referencing 索引和交叉索引 IY,&/MCh
103.cash receipt 现金收入 d
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104.cash disbursement 现金支出 yWt87+%T
105.bank statement 银行对账单 Wd&!##3$Q
106.bank reconciliation 银行存款余额调节表 V><5N;w
107.balance sheet date 资产负债表日 A*MlK"
108.net realizable value 可变现净值 ,$W7Q
109.storeroom 仓库 .w[]Q;K_[)
110.sale invoice 销售发票 V:My1R0
111.price list 价目表 M<g>z6
112.positive confirmation request 积极式询证函 x:@Ht TX
113.negative confirmation request 消极式询证函 /g@.1z1w
114.purchase requisition 请购单 n1.]5c3p
115.receiving report 验收报告 ZqS'xN:k
116.gross margin 毛利 ,j9}VnW)
117.manufacturing overhead 制造费用 S-'iOJ1]
118.material requisition 领料单 3vNo D
119.inventory-taking 存货盘点 V0ulIKck
120.bond certificate 债券 CKNH/[ZR,
121.stock certificate 股票 U
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122.audit report 审计报告 N;<<-`i
123.entity 被审计单位 3V LwMF?
124.addressee of the audit report 审计报告的收件人 YX!%R]c%
125.unqualified opinion 无保留意见 9(ANhG
126.qualified opinion 保留意见 $>8+t>|
127.disclaimer of opinion 无法表示意见 j4+hWalm
128.adverse opinion 否定意见 WR gAc%
129 Auditors‘Report审计报告 v[35C]gS
130 internal audit内部审计 (lS&P"Xi
131 public sector audit政府审计 1th|n
账项基础审计accounting number-based audit Fu{[5uv
风险导向审计方法risk-oriented audit approach Gzc{2"p