1.audit 审计 \]Kh[z0"
2.attestation 8,D 2^Gg
鉴证 cUqn<Z<n
3.credibility kh~'Cn "O
可信赖程度 V6$xcAE"</
4.audit of financial statements 财务报表审计 "q}FPJ^l_N
5.agreed-upon procedures 执行商定程序 ]$ afC!Z
6.high levels of assurance 高水平保证 k$5 s{q
7.compilation 编制 2Y}?P+:%>
8.reliability 可靠性 ZN"j%E{d
9.relevance 相关性 hc
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10.professional skepticism 职业谨慎 }7fZ[J3
11.objectivity 客观性 ]A
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12. professional competence 专业胜任能力 U~{du;\
13.Senior/CPA-in-charge 项目经理 M)*\a/6?{
14.audit engagement letter 业务约定书 ERwHLA
15.recurring audit 连续审计 i
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16.the client 委托人 -yxOBq
17.change CPA 更换注册会计师 4v
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18.the existing CPA 现任注册会计师 jA".r'D%
19.the successor CPA 后任注册会计师 i'd2[A.7I
20.the preceding CPA前任注册会计师 #QCphhG
21.issue the audit report 出具审计报告 &<zd.~N"
22.expert 专家 MRU7W4W-~/
23.the board of directors 董事会 G;>
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24.knowledge of the entity‘ s business 了解被审计单位情况 u4z&!MT}
25.assess material misstatement risks评估重大错报风险 a`Gx=8
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%WE=\,Qp
27.a general knowledge of ————- 初步了解―――的情况 PcB_oG g
28.a more knowledge of—————— 进一步了解的情况 01!s"wjf
29.the prior year‘s working papers 以前年度工作底稿 T0)4v-EO
30.minutes of meeting 会议纪要 4'W '}o|{
31.business risks 经营风险 Sxjub&=
32.appropriateness 适当性 ~HQ9i%exg
33.accounting estimate 会计估计 mw_Ew]&
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 Cs2;z:O]
36.audit plan 审计计划 '|;X0fD
37.significant audit areas 重点审计领域 W\1i,ew>
38.error 错误 }QZQ3@
39.fraud舞弊 Vcd.mE(t%
40.modified or additional procedures 修改或追加审计程序 Pxn,Qw*
41.misappropriation of assets 侵占资产 MO;X>D =
42.transactions without substance 虚假交易 kq\)MQ"/X
43.unusual pressures 异常压力 u3Gjg{-N7
44.the suspected noncompliance 涉嫌存在违法行为 :Xc@3gF
45.materialiy 重要性 zy*/T>{#
46.exceed the materiality level 超过重要性水平 (&$VxuJ+6y
47.approach the materiality level 接近重要性水平 t|t#vcB
48.an acceptably low level 可接受水平 aq7~QX_0G
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 T843":
50.misstatements or omissions 错报或漏报 f#ri'&}c
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51.aggregate 总计 fs/*V~@
52.subsequent events 期后事项 Q)"A-"y
53.adjust the financial statements 调整财务报表 O25lLNmO
54.perform additional audit procedures 实施追加的审计程序 vb9OonE2
55.audit risk 审计风险 54zl
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56.detection risk 检查风险 2Sm}On
57.inappropriate audit opinion 不适当的审计意见 (
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58.material misstatement 重大的错报 8p[)MiC5W^
59.tolerable misstatement 可容忍错报 |bgo;J/
60.the acceptable level of detection risk 可接受的检查风险 H@]MXP[_
61.assessed level of material misstatement risk 重大错报风险的评估水平 <\?wAjc,
62.simall business 小规模企业 G
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63.accounting system 会计系统 ybp -$e
64.test of control 控制测试 `y+tf?QN
65.walk-through test 穿行测试
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66.communication 沟通 D7_*k%;@
67.flow chart 流程图 {v3P9s(
68.reperformance of internal control 重新执行 e%W$*f
69.audit evidence 审计证据 GfC5z n>
70.substantive procedures 实质性程序 "`N-* ;*W
71.assertions 认定 $1SUU F\.
72.esistence 存在 uwlr9nB
73.occurrence 发生
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74.completeness 完整性 I-OJVZ( V
75.rights and obligations 权利和义务 jt+iv*2N>
76.valuation and allocation 计价和分摊 hB{jUP)";
77.cutoff 截止 ! VjFW5'{
78.accuracy 准确性 \TU3rk&X
79.classification 分类 vm>b
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80.inspection 检查 O$4yAaD
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81.supervision of counting 监盘 fFQ|T:vm
82.observation 观察 Y3Q9=u*5
83.confirmation 函证 utr:J
84.computation 计算 \l~*PG2
85.analytical procedures 分析程序 /*0K92NB
86.vouch 核对 qP<Lr)nUH
87.trace 追查 6-O_\Cq8
88.audit sampling 审计抽样 4*$G & TX
89.error 误差 ->N8#XH2=
90.expected error 预期误差 %.Q
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91.population 总体 6Cp]NbNrq
92.sampling risk 抽样风险 4>J
93.non- sampling risk 非抽样风险 .1
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94.sampling unit 抽样单位 * RtgC/
95.statistical sampling 统计抽样 XVU2T5s}
96.tolerable error 可容忍误差 ~g.$|^,.O/
97.the risk of under reliance 信赖不足风险 6uR^%W8]
98.the risk of over reliance 信赖过度风险 TsTPj8GAl[
99.the risk of incorrect rejection 误拒风险 H=
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100. the risk of incorrect acceptance 误受风险 7%sdtunf`
101.working trial balance 试算平衡表 /&4U6a
102.index and cross-referencing 索引和交叉索引 P9 Z}H(?C
103.cash receipt 现金收入 13Lr}M&
104.cash disbursement 现金支出 8g7
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105.bank statement 银行对账单 m4*@o?Ow
106.bank reconciliation 银行存款余额调节表 iTaWu p
107.balance sheet date 资产负债表日 A`R{m0A
108.net realizable value 可变现净值 a0Zv p>Ft
109.storeroom 仓库 yq$,,#XDD=
110.sale invoice 销售发票 l}qE 46EL
111.price list 价目表 %; D.vKoh
112.positive confirmation request 积极式询证函 `jOX6_z?I
113.negative confirmation request 消极式询证函 sq'Pyz[[
114.purchase requisition 请购单 M8u<qj&<O
115.receiving report 验收报告 yDGVrc'
116.gross margin 毛利 IH"6? 9nd
117.manufacturing overhead 制造费用 aFLO{t r`
118.material requisition 领料单 ]~3U
119.inventory-taking 存货盘点 3)RsLI9
120.bond certificate 债券 LcE+GC
121.stock certificate 股票 e>AE8T
122.audit report 审计报告 e#k<d-sf6
123.entity 被审计单位 x|vqNZ\
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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 Ot`VR&}
126.qualified opinion 保留意见 Km^&<3ch#
127.disclaimer of opinion 无法表示意见 12+>5BA
128.adverse opinion 否定意见 /:FOPPs
129 Auditors‘Report审计报告 BX yo
130 internal audit内部审计 8}(]]ayl
131 public sector audit政府审计 QeK*j/
账项基础审计accounting number-based audit :GJ &_YHf
风险导向审计方法risk-oriented audit approach &@3H%DP}Ql