1.audit 审计 {QIdeB[
2.attestation RYM[{]4b5F
鉴证 BsYJIKfW
3.credibility _+qtH< F/
可信赖程度 UL3u2g;d
4.audit of financial statements 财务报表审计 Bacmrf
5.agreed-upon procedures 执行商定程序 kQ .3J.Q5
6.high levels of assurance 高水平保证 |k)Nf+(}W
7.compilation 编制 \5F
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8.reliability 可靠性 W<H<~wf#
9.relevance 相关性 |@dY[VK>
10.professional skepticism 职业谨慎 :BUr8%l
11.objectivity 客观性 @&2#kO~=
12. professional competence 专业胜任能力 l8d }
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13.Senior/CPA-in-charge 项目经理 5I0j>{U&
14.audit engagement letter 业务约定书 7/
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15.recurring audit 连续审计 &DWSu`z
16.the client 委托人 zl$z> z )
17.change CPA 更换注册会计师 SoB6
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18.the existing CPA 现任注册会计师 Yu|L6#[E
19.the successor CPA 后任注册会计师 {y|j**NZ
20.the preceding CPA前任注册会计师 3E;<aCG?
21.issue the audit report 出具审计报告 b+THn'2
22.expert 专家 :JzJ(q/
23.the board of directors 董事会 \PK}4<x}
24.knowledge of the entity‘ s business 了解被审计单位情况 k#<Y2FJa
25.assess material misstatement risks评估重大错报风险 M;E$ ]Z9
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 %>,Kd6bdg
27.a general knowledge of ————- 初步了解―――的情况 k
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28.a more knowledge of—————— 进一步了解的情况 ]]|vQA^
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 tnC,1HV0[
31.business risks 经营风险 +JY]J89
32.appropriateness 适当性 >~\CiV4^
33.accounting estimate 会计估计 r'& 6P-Vm
34.management representations 管理层声明 C8
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35.going concern assumption 持续经营假设 VY "i>Ae
36.audit plan 审计计划 41\V;yib
37.significant audit areas 重点审计领域 g
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38.error 错误 9C\@10 D
39.fraud舞弊 2-gI@8N
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40.modified or additional procedures 修改或追加审计程序 IoWK 8x
41.misappropriation of assets 侵占资产 )[5 .*g@
42.transactions without substance 虚假交易 (W_U<~`t
43.unusual pressures 异常压力 G1/
44.the suspected noncompliance 涉嫌存在违法行为 }G1hB#j
45.materialiy 重要性 3+iQct[
46.exceed the materiality level 超过重要性水平 rfhvd wwD
47.approach the materiality level 接近重要性水平 Z+C&?K
48.an acceptably low level 可接受水平 ri1:q.:I]
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 ph=U<D4
50.misstatements or omissions 错报或漏报 G:{\-R'
51.aggregate 总计 kB;!EuL
52.subsequent events 期后事项 |%5nV=&\
53.adjust the financial statements 调整财务报表 /SQ1i}%
54.perform additional audit procedures 实施追加的审计程序 )n1 7}Qm`V
55.audit risk 审计风险 Qb&gKQtt@
56.detection risk 检查风险 @3I/57u<
57.inappropriate audit opinion 不适当的审计意见 Ixv/xI
58.material misstatement 重大的错报 \UBQ:+3
59.tolerable misstatement 可容忍错报 ^ot9Q
60.the acceptable level of detection risk 可接受的检查风险 Q)}z$h55
61.assessed level of material misstatement risk 重大错报风险的评估水平 g(F? qP_K
62.simall business 小规模企业 Fx' E"d
63.accounting system 会计系统 cY[qX/0~
64.test of control 控制测试
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65.walk-through test 穿行测试 =E'
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66.communication 沟通 -O?&+xIK&
67.flow chart 流程图 jd?NN:
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68.reperformance of internal control 重新执行 S*?x|&a
69.audit evidence 审计证据 P(Ve'
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70.substantive procedures 实质性程序 K^+}__;]
71.assertions 认定 8S7 YVsDz"
72.esistence 存在 2q*aq%
73.occurrence 发生 9U~sRj=D
74.completeness 完整性 DU1\ K
75.rights and obligations 权利和义务 s+XDtO
76.valuation and allocation 计价和分摊 L\("
77.cutoff 截止 d]w%zo,yr
78.accuracy 准确性 K44j-Ypb
79.classification 分类 Hnc<)_DF
80.inspection 检查 7c.LyvM
81.supervision of counting 监盘
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82.observation 观察 YR}By;Bq
83.confirmation 函证 .>{I S4
84.computation 计算 XbKNH>
85.analytical procedures 分析程序 uV+.(sjH
86.vouch 核对 /f)
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87.trace 追查 Z@bGLS
88.audit sampling 审计抽样 DX%D8atrr
89.error 误差 N(BCe\FV
90.expected error 预期误差 qb1[-H
91.population 总体 g?d*cwtU
92.sampling risk 抽样风险 KHJk}]K
93.non- sampling risk 非抽样风险 K5SP8<.
94.sampling unit 抽样单位 t`y*oRy
95.statistical sampling 统计抽样 Y]>Qu f.!
96.tolerable error 可容忍误差 A%c)=(,
97.the risk of under reliance 信赖不足风险 ^NPbD<~Lb
98.the risk of over reliance 信赖过度风险 S2*ER
99.the risk of incorrect rejection 误拒风险 6`l7saHXE
100. the risk of incorrect acceptance 误受风险 *QT|J6ng
101.working trial balance 试算平衡表 Kk_h&by?
102.index and cross-referencing 索引和交叉索引 Du."O]syD
103.cash receipt 现金收入 =FtJa3mHK
104.cash disbursement 现金支出 q^k]e{PD
105.bank statement 银行对账单 -!b@\=
106.bank reconciliation 银行存款余额调节表 rc9Y:(S1l
107.balance sheet date 资产负债表日 OlF5~VAbfb
108.net realizable value 可变现净值 *.ZU" 5e
109.storeroom 仓库 Y94/tjt
110.sale invoice 销售发票 !@vM@Z"
111.price list 价目表 jwd{CN%
112.positive confirmation request 积极式询证函 /)E'%/"A
113.negative confirmation request 消极式询证函 >hbT'Or@
114.purchase requisition 请购单 cXo^.u
115.receiving report 验收报告
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116.gross margin 毛利 81<0B@E
117.manufacturing overhead 制造费用 czv )D\*
118.material requisition 领料单 --9Z
119.inventory-taking 存货盘点
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120.bond certificate 债券 b
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121.stock certificate 股票 R1=ir# U|D
122.audit report 审计报告 g2'Q)w
123.entity 被审计单位 r0 6M.r
124.addressee of the audit report 审计报告的收件人 }
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125.unqualified opinion 无保留意见 <7%4
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126.qualified opinion 保留意见 >&3ATH;&(
127.disclaimer of opinion 无法表示意见 k;9"L90
128.adverse opinion 否定意见 ^,M&PP6
129 Auditors‘Report审计报告 )QvuoaJQ
130 internal audit内部审计 ^3:DeZf!u
131 public sector audit政府审计 4/Bn9F
账项基础审计accounting number-based audit j2/3NF5&
风险导向审计方法risk-oriented audit approach X&qa3C})