1.audit 审计 &JXb) W
2.attestation *s,[Uy
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鉴证 pCDN9
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3.credibility ,3!$mQL=
可信赖程度 f~F{@),acZ
4.audit of financial statements 财务报表审计 P}]o$nWT
5.agreed-upon procedures 执行商定程序 $&=xw _
6.high levels of assurance 高水平保证 mU]VFPr5
7.compilation 编制 -OSj<m<
8.reliability 可靠性 sO`
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9.relevance 相关性 @)BO`;*$fF
10.professional skepticism 职业谨慎 W|D
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11.objectivity 客观性 b8e\( Dww
12. professional competence 专业胜任能力 V"Z8-u
13.Senior/CPA-in-charge 项目经理 A#6zINK#B
14.audit engagement letter 业务约定书 gfs ;?vP
15.recurring audit 连续审计 \XPGA uEo
16.the client 委托人 BY.k.]/
17.change CPA 更换注册会计师 jM&di
18.the existing CPA 现任注册会计师 W&=OtN
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19.the successor CPA 后任注册会计师 w`;HwK$ ,
20.the preceding CPA前任注册会计师 4 sax
21.issue the audit report 出具审计报告 h~m,0nGO
22.expert 专家 b,^Gj]7
23.the board of directors 董事会 o]~\u{o#.
24.knowledge of the entity‘ s business 了解被审计单位情况 y?&hA!x
25.assess material misstatement risks评估重大错报风险 R!%nzL@e&`
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 ."H;bfcL_
27.a general knowledge of ————- 初步了解―――的情况 dYwkP^KB
28.a more knowledge of—————— 进一步了解的情况 +]s,VSL5`
29.the prior year‘s working papers 以前年度工作底稿 G.H8
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30.minutes of meeting 会议纪要 qx'0(q2Ii(
31.business risks 经营风险 |)+
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32.appropriateness 适当性 t&xoi7!$
33.accounting estimate 会计估计 Lxwi"ndP
34.management representations 管理层声明 QJ3#~GYNr
35.going concern assumption 持续经营假设 P{--R\
36.audit plan 审计计划 0eNdKE
37.significant audit areas 重点审计领域 W|7|
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38.error 错误 U\p`Y
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39.fraud舞弊 bAPMD
40.modified or additional procedures 修改或追加审计程序 g5|~i{"0
41.misappropriation of assets 侵占资产 '< U&8?S
42.transactions without substance 虚假交易 cvaG[N
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43.unusual pressures 异常压力 Ln4]uqMG.
44.the suspected noncompliance 涉嫌存在违法行为 l cie6'<
45.materialiy 重要性 J(l\VvK
46.exceed the materiality level 超过重要性水平 :YI5O/gsk?
47.approach the materiality level 接近重要性水平 GLn=*Dh#
48.an acceptably low level 可接受水平 (T_-`N|
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 y)fMVD"(
50.misstatements or omissions 错报或漏报 tL$,]I$1+
51.aggregate 总计 I&{T 4.B:U
52.subsequent events 期后事项 1EXT^2!D
53.adjust the financial statements 调整财务报表 o{G*7V@H
54.perform additional audit procedures 实施追加的审计程序 px<psR5
55.audit risk 审计风险 pM?~AYWb
56.detection risk 检查风险 k1<^Ept
57.inappropriate audit opinion 不适当的审计意见 ~;3yjO)l?)
58.material misstatement 重大的错报 6u0>3-[6OD
59.tolerable misstatement 可容忍错报 -K 'UXoU1
60.the acceptable level of detection risk 可接受的检查风险 1ysfpX{=
61.assessed level of material misstatement risk 重大错报风险的评估水平 sfyLG3$/
62.simall business 小规模企业 ,*J@ic7"
63.accounting system 会计系统 rO7_K>g?
64.test of control 控制测试 Gr\ ]6
65.walk-through test 穿行测试 i%-yR DIX
66.communication 沟通 Vr
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67.flow chart 流程图 'F d+1
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68.reperformance of internal control 重新执行 =&z+7Pe[
69.audit evidence 审计证据 7GOBb|
70.substantive procedures 实质性程序 c!ZZMCs
71.assertions 认定 [)Nt;|U
72.esistence 存在 a+E
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73.occurrence 发生 ,c&u\W=p
74.completeness 完整性 lxyT
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75.rights and obligations 权利和义务 w7Yu} JY^
76.valuation and allocation 计价和分摊 NPK;
77.cutoff 截止 ]q1w@)]n}
78.accuracy 准确性 '2.ey33V
79.classification 分类 -D~K9u]U_
80.inspection 检查 SZF 8InyF
81.supervision of counting 监盘 H~Uf2A)C
82.observation 观察 2Mt$Dah
83.confirmation 函证 &<N8d(
84.computation 计算 6Qkjr</
85.analytical procedures 分析程序 LP"g(D2'n
86.vouch 核对 ~JT`q:l-q
87.trace 追查 gw)4P tb!
88.audit sampling 审计抽样 ~6f/jCluR%
89.error 误差 (%X *b.n=
90.expected error 预期误差 !-lI<$S:
91.population 总体 K1 "HJsj
92.sampling risk 抽样风险 [c3!xHt5O
93.non- sampling risk 非抽样风险 K=N&kda
94.sampling unit 抽样单位 @D;K&:~|N
95.statistical sampling 统计抽样 q-(~w!e
96.tolerable error 可容忍误差 IU8zidn&
97.the risk of under reliance 信赖不足风险 R4'.QZ-x
98.the risk of over reliance 信赖过度风险 28"1ONs3
99.the risk of incorrect rejection 误拒风险 ?{ )'O+s
100. the risk of incorrect acceptance 误受风险 oJTEN}fL
101.working trial balance 试算平衡表 k
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102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 uVqc:Q"
104.cash disbursement 现金支出 =FzmifTc
105.bank statement 银行对账单 }k VC]+
106.bank reconciliation 银行存款余额调节表 d~aTjf
107.balance sheet date 资产负债表日 zIF1A*UH
108.net realizable value 可变现净值 rN&fFI
109.storeroom 仓库 `,V&@}&"n
110.sale invoice 销售发票 -dM~3'
111.price list 价目表 ec!e
112.positive confirmation request 积极式询证函 Z;uKnJh
113.negative confirmation request 消极式询证函 ~!({Unt+'
114.purchase requisition 请购单 ?ES{t4"
115.receiving report 验收报告 jwk+&S
116.gross margin 毛利 .4a|^ vT
117.manufacturing overhead 制造费用 E<yQB39
118.material requisition 领料单 f!+d*9
119.inventory-taking 存货盘点 wrkw,H
120.bond certificate 债券 <#:iltO
121.stock certificate 股票 U<=TAWZ@
122.audit report 审计报告 }@bp v
123.entity 被审计单位 fQ 9af)d
124.addressee of the audit report 审计报告的收件人 s]m]b#1!r
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 vE[d
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127.disclaimer of opinion 无法表示意见 ~;HASHu
128.adverse opinion 否定意见 >J9Qr#=H2
129 Auditors‘Report审计报告 ,O:4[M !$w
130 internal audit内部审计 z"<S$sDh
131 public sector audit政府审计 YMw,C:a4
账项基础审计accounting number-based audit i|h{<X7[
风险导向审计方法risk-oriented audit approach y;ey(