1.audit 审计 .=zBUvy
2.attestation P)O:lYX
鉴证 u\(>a
3.credibility <;*w97n
可信赖程度 ^<3{0g-"AW
4.audit of financial statements 财务报表审计 owx0J,,G
5.agreed-upon procedures 执行商定程序 P4:Zy;$v!
6.high levels of assurance 高水平保证 TZhYgV
7.compilation 编制 Z^Yy
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8.reliability 可靠性 mD%IHzbn
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9.relevance 相关性 C]&/k_k
10.professional skepticism 职业谨慎 yO`
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11.objectivity 客观性 Fj46~#ZZ
12. professional competence 专业胜任能力 &crR nv?
13.Senior/CPA-in-charge 项目经理 .hJcK/m
14.audit engagement letter 业务约定书 ]xGpN ]u
15.recurring audit 连续审计 ux~=}{tz
16.the client 委托人 <
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17.change CPA 更换注册会计师 ?2q0[T?e
18.the existing CPA 现任注册会计师 2BiFP||
19.the successor CPA 后任注册会计师 ^VEaOKMr
20.the preceding CPA前任注册会计师 BO2s(8
21.issue the audit report 出具审计报告 4K
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22.expert 专家 \Hw*q|
23.the board of directors 董事会 p6&<eMwFA
24.knowledge of the entity‘ s business 了解被审计单位情况 ~~@dbB
25.assess material misstatement risks评估重大错报风险 xXfv({
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4";NT;_q5
27.a general knowledge of ————- 初步了解―――的情况 'e_e*.z3
28.a more knowledge of—————— 进一步了解的情况 UW1i%u
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29.the prior year‘s working papers 以前年度工作底稿 Wt.['`c<
30.minutes of meeting 会议纪要 bB)$=7\
31.business risks 经营风险 <"8F=3:uk
32.appropriateness 适当性 [hV}$0#E[O
33.accounting estimate 会计估计 1bjz :^
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 Et
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36.audit plan 审计计划 %K,cGgp^)
37.significant audit areas 重点审计领域 0oZZLi
38.error 错误 _
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39.fraud舞弊 NLu[<u U*
40.modified or additional procedures 修改或追加审计程序 -hq^';,
41.misappropriation of assets 侵占资产 S LNq%7apx
42.transactions without substance 虚假交易 4C )sjk?m
43.unusual pressures 异常压力 {
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44.the suspected noncompliance 涉嫌存在违法行为 VK!HuO9l
45.materialiy 重要性 m
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46.exceed the materiality level 超过重要性水平 ttls.~DG
47.approach the materiality level 接近重要性水平 xUNq!({T
48.an acceptably low level 可接受水平 !?>I
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6&QOC9JW+7
50.misstatements or omissions 错报或漏报 t|s(V-Wq
51.aggregate 总计 fhyoSRLR:
52.subsequent events 期后事项 'u%vpvF
53.adjust the financial statements 调整财务报表 3h$
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54.perform additional audit procedures 实施追加的审计程序 * U}-Y*
55.audit risk 审计风险 xm5?C>vu(
56.detection risk 检查风险 M!i*DU+SE
57.inappropriate audit opinion 不适当的审计意见 ohs`[U=%~
58.material misstatement 重大的错报 x$t2Y
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59.tolerable misstatement 可容忍错报 Q}cti/
60.the acceptable level of detection risk 可接受的检查风险 | UB)q5I
61.assessed level of material misstatement risk 重大错报风险的评估水平 UFLx'VXd
62.simall business 小规模企业 =k,?+h~
63.accounting system 会计系统 T]/5aA4
64.test of control 控制测试 yo(MJ^=d
65.walk-through test 穿行测试 MPK rr
66.communication 沟通 zg'.f UZ
67.flow chart 流程图 0FLCN!i1
68.reperformance of internal control 重新执行 ^IyYck'y+
69.audit evidence 审计证据 4GH &u,
70.substantive procedures 实质性程序 i8p$wf"aW
71.assertions 认定 3t9
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72.esistence 存在 uF1&m5^W
73.occurrence 发生 _q}Cnp5
74.completeness 完整性 1GIBqs~-
75.rights and obligations 权利和义务 C#8A|
76.valuation and allocation 计价和分摊 ~]].i~EV(
77.cutoff 截止 |i~-,:/-Y
78.accuracy 准确性 m`):= ^nC
79.classification 分类 fUfd5W1"
80.inspection 检查 nLmF5.&
81.supervision of counting 监盘 {p$@)b
82.observation 观察 x^ `IZ{!
83.confirmation 函证 w^=(:`
84.computation 计算 `.dwG3R
85.analytical procedures 分析程序 &5.J y2hO]
86.vouch 核对 u c}tTmB|
87.trace 追查 =v'Aub
88.audit sampling 审计抽样 >56fa6=3@
89.error 误差 CrSBN~
90.expected error 预期误差 mIp> ~
91.population 总体 Lb?q5_
92.sampling risk 抽样风险 mq:WBSsV
93.non- sampling risk 非抽样风险 ^FQn\,
94.sampling unit 抽样单位 jl]3B
95.statistical sampling 统计抽样 c5uC?b].
96.tolerable error 可容忍误差 4 P=1)t?tX
97.the risk of under reliance 信赖不足风险 5`$!s17
98.the risk of over reliance 信赖过度风险 H "5,To
99.the risk of incorrect rejection 误拒风险 'n1$Y%t
100. the risk of incorrect acceptance 误受风险 >8x)\'w
101.working trial balance 试算平衡表 %W$b2N{l
102.index and cross-referencing 索引和交叉索引 ;MK|l,aIQ
103.cash receipt 现金收入 xWqV~N
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104.cash disbursement 现金支出 I{ki))F
105.bank statement 银行对账单 sa _J6~
106.bank reconciliation 银行存款余额调节表 i(.V`G=
107.balance sheet date 资产负债表日 sDR Av%w
108.net realizable value 可变现净值 $Ff6nc=
109.storeroom 仓库 Nd_A8H,&B
110.sale invoice 销售发票 S:Jg#1rww-
111.price list 价目表 P;-.\VRu
112.positive confirmation request 积极式询证函 Hz[1c4)'F
113.negative confirmation request 消极式询证函 Q[aF"5h%
114.purchase requisition 请购单 eK5~gnv,
115.receiving report 验收报告 &<_q00F
116.gross margin 毛利 Y0-?"R8
117.manufacturing overhead 制造费用 h-sO7M0E]
118.material requisition 领料单 C[hNngb7R
119.inventory-taking 存货盘点 x7G)^
120.bond certificate 债券 w^^l,
121.stock certificate 股票 6uKth mr
122.audit report 审计报告 :?LNP3}
123.entity 被审计单位 98
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124.addressee of the audit report 审计报告的收件人 R,["w98a
125.unqualified opinion 无保留意见 e==/+
126.qualified opinion 保留意见 4}t&yu<P>
127.disclaimer of opinion 无法表示意见 PC+Soh*
128.adverse opinion 否定意见 %Tu(>vnuj
129 Auditors‘Report审计报告 {O).!
130 internal audit内部审计 kP/<S
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131 public sector audit政府审计 64'QTF{D
账项基础审计accounting number-based audit D5({&.X[-
风险导向审计方法risk-oriented audit approach ^c/3!"wK