1.audit 审计 F<R+]M:fa
2.attestation )P>-~G2P
鉴证 /O@TqH
3.credibility hzv4+1Wd[
可信赖程度 W_JFe(=3,
4.audit of financial statements 财务报表审计 _4+'@u
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5.agreed-upon procedures 执行商定程序 ~%.<rc0
6.high levels of assurance 高水平保证 uKOsYN%D
7.compilation 编制 &:Mk^DH5
8.reliability 可靠性 Xx)PyO
9.relevance 相关性 c_p7vvI&c0
10.professional skepticism 职业谨慎 OH+kN/Fd
11.objectivity 客观性 acG4u+[ ]
12. professional competence 专业胜任能力 @B e7"Fm
13.Senior/CPA-in-charge 项目经理 QV&yVH=Xs
14.audit engagement letter 业务约定书 ~6bf-Wg'X
15.recurring audit 连续审计 yxz)32B?
16.the client 委托人 M9*#8>
17.change CPA 更换注册会计师 (j>a?dKDS
18.the existing CPA 现任注册会计师 :_,oD
19.the successor CPA 后任注册会计师 98Dg[O
20.the preceding CPA前任注册会计师 %t.L;G
21.issue the audit report 出具审计报告 CRpMpPi@}
22.expert 专家 <Sn;k[M}d
23.the board of directors 董事会 {`KRr:w
24.knowledge of the entity‘ s business 了解被审计单位情况 4 C7z6VWg
25.assess material misstatement risks评估重大错报风险 e"I+5r",
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 6 +2M$3_U
27.a general knowledge of ————- 初步了解―――的情况 cUB+fH<B2
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 3_5]0:?]-
30.minutes of meeting 会议纪要 o$Jop"To
31.business risks 经营风险 Y<vHL<G
32.appropriateness 适当性 [>MPM$9F-m
33.accounting estimate 会计估计 m
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34.management representations 管理层声明 Q)lN7oD
35.going concern assumption 持续经营假设 JA<Hm.V#
36.audit plan 审计计划 GE S_|[Q
37.significant audit areas 重点审计领域 78u9> H
38.error 错误 D~^P}_e.
39.fraud舞弊 He1hgJ)N
40.modified or additional procedures 修改或追加审计程序 O
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41.misappropriation of assets 侵占资产 AP:(/@K|
42.transactions without substance 虚假交易 d~hN`ff
43.unusual pressures 异常压力 m ?)k&{I
44.the suspected noncompliance 涉嫌存在违法行为 Kn#CIFbBN
45.materialiy 重要性 ;"R1>tw3)
46.exceed the materiality level 超过重要性水平 Cu\6VnW_6
47.approach the materiality level 接近重要性水平 &;x*uG
48.an acceptably low level 可接受水平 QT<\E`v
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 vB
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50.misstatements or omissions 错报或漏报 :4\=xGiY
51.aggregate 总计 l.iT+
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52.subsequent events 期后事项 jl)7Jd
53.adjust the financial statements 调整财务报表 zKllwIfi
54.perform additional audit procedures 实施追加的审计程序 ~'.SmXZs
55.audit risk 审计风险 pl4:>4l/
56.detection risk 检查风险 L\%zNPLS
57.inappropriate audit opinion 不适当的审计意见 6[k7e!&
58.material misstatement 重大的错报 ?cvV~&$gc
59.tolerable misstatement 可容忍错报 3ss0/\3P
60.the acceptable level of detection risk 可接受的检查风险 Acl?w }Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 ZR[6-
62.simall business 小规模企业 -(FhjIr
63.accounting system 会计系统 tbm/gOBw
64.test of control 控制测试 t`!@E#VK
65.walk-through test 穿行测试 "?n
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66.communication 沟通 !8@8
67.flow chart 流程图 ]fdxpqz
68.reperformance of internal control 重新执行 ;JHR~ TV
69.audit evidence 审计证据 $p)e.ZMgE
70.substantive procedures 实质性程序 ]ME2V
71.assertions 认定
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72.esistence 存在 G^W'mV$xl
73.occurrence 发生 :RG=3T[
74.completeness 完整性 GpC*w
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75.rights and obligations 权利和义务 K2@],E?e%|
76.valuation and allocation 计价和分摊 6$5?%ZLJ
77.cutoff 截止 XlaGR2-%
78.accuracy 准确性 UV#DN`%n
79.classification 分类 d&owS+B{48
80.inspection 检查 14S_HwX
81.supervision of counting 监盘 e9p!Caf~I-
82.observation 观察 @p2XaqZ
83.confirmation 函证 1Pp2wpD4iC
84.computation 计算 *a2-Vte
85.analytical procedures 分析程序 t^|
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86.vouch 核对 u 2%E(pr
87.trace 追查 sD{d8s[(
88.audit sampling 审计抽样 u$Ty|NBjn
89.error 误差 hx$bY
90.expected error 预期误差 (p!w`MSv
91.population 总体 q
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92.sampling risk 抽样风险 XbYST%|.
93.non- sampling risk 非抽样风险 ~LU$ n o^
94.sampling unit 抽样单位 ZQI;b0C
95.statistical sampling 统计抽样 nqC@dHP
96.tolerable error 可容忍误差 Lz:Q6
97.the risk of under reliance 信赖不足风险 "59"HVV
98.the risk of over reliance 信赖过度风险 .qfU^AHA
99.the risk of incorrect rejection 误拒风险 `s|^
100. the risk of incorrect acceptance 误受风险 ' &<saqA
101.working trial balance 试算平衡表 0o]T6
102.index and cross-referencing 索引和交叉索引 }Q-%ij2
103.cash receipt 现金收入 *OU&`\bmE
104.cash disbursement 现金支出 ?atHZLF
105.bank statement 银行对账单 xWxgv;Ah
106.bank reconciliation 银行存款余额调节表 <o"2z~gv
107.balance sheet date 资产负债表日 X ApSKJ
108.net realizable value 可变现净值 mXJ`t5v^l
109.storeroom 仓库 E!
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110.sale invoice 销售发票 Rxl/)H[Lc"
111.price list 价目表 #p7_\+&5s
112.positive confirmation request 积极式询证函 g=Bge)
113.negative confirmation request 消极式询证函 W;^6=(&xn
114.purchase requisition 请购单 [t+qYe8
115.receiving report 验收报告 * amZ
116.gross margin 毛利 ;9)A+bD]
117.manufacturing overhead 制造费用 Q4B(NYEu(
118.material requisition 领料单 5
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119.inventory-taking 存货盘点 ['DYP-1J
120.bond certificate 债券 4O>0gK{w
121.stock certificate 股票 9ohO-t$XkY
122.audit report 审计报告 %~E Oq\&
123.entity 被审计单位 Xp?WoC N
124.addressee of the audit report 审计报告的收件人 j*L-sU
125.unqualified opinion 无保留意见 ur JR[$p
126.qualified opinion 保留意见 /ULO#CN?;
127.disclaimer of opinion 无法表示意见 kPezR:
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128.adverse opinion 否定意见 4cZlQ3OE.
129 Auditors‘Report审计报告 &]jCoBj+_
130 internal audit内部审计 (AswV7aGe
131 public sector audit政府审计 M|IgG:a;T
账项基础审计accounting number-based audit _64<[2
风险导向审计方法risk-oriented audit approach 1
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