1.audit 审计 H(s^le:!
2.attestation i,T{SV
鉴证 -bF+uCfba
3.credibility >0oc=9H8
可信赖程度 M(f'qFY=K
4.audit of financial statements 财务报表审计 _P:P5H8
5.agreed-upon procedures 执行商定程序 [bXZPIz;j
6.high levels of assurance 高水平保证 LlJvuQ 28
7.compilation 编制 jo~vOu
8.reliability 可靠性 qFk(UazN
9.relevance 相关性 ',pPs=
10.professional skepticism 职业谨慎 u 36;;z
11.objectivity 客观性 }I]q$3.
12. professional competence 专业胜任能力 =@>&kU%$&
13.Senior/CPA-in-charge 项目经理 _guY%2%yR
14.audit engagement letter 业务约定书 )Be;Zw.|
15.recurring audit 连续审计 Z#04 ]
16.the client 委托人 /'&LM\
17.change CPA 更换注册会计师 RI=B(0A
18.the existing CPA 现任注册会计师 v5o%y:~
19.the successor CPA 后任注册会计师 aXagiz\;
20.the preceding CPA前任注册会计师 CiSG=obw
21.issue the audit report 出具审计报告 F/Xhm91^
22.expert 专家 G'Y|MCKz>
23.the board of directors 董事会 jg(A_V
24.knowledge of the entity‘ s business 了解被审计单位情况 *#_jTwQe
25.assess material misstatement risks评估重大错报风险 {ex]_V>
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 5Fl|=G+3@g
27.a general knowledge of ————- 初步了解―――的情况 \!3='~2:=o
28.a more knowledge of—————— 进一步了解的情况 -E1}mL}I`
29.the prior year‘s working papers 以前年度工作底稿 .B*)A.
30.minutes of meeting 会议纪要 @[Th{HTc.G
31.business risks 经营风险 )
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32.appropriateness 适当性 mN`a]L'
33.accounting estimate 会计估计 J,7\/O(`A
34.management representations 管理层声明 |Th{*IJ<,
35.going concern assumption 持续经营假设 Tp7?:YY|
36.audit plan 审计计划 r[x7?cXsW
37.significant audit areas 重点审计领域 NO1PGen
38.error 错误 J98K:SAR
39.fraud舞弊 C0M{zGT>}
40.modified or additional procedures 修改或追加审计程序 )r~Oj3TH
41.misappropriation of assets 侵占资产 I}X8-WFB
42.transactions without substance 虚假交易 ?m6E@.{
43.unusual pressures 异常压力 R)=<q]Ms
44.the suspected noncompliance 涉嫌存在违法行为 kAoai|m@R
45.materialiy 重要性 z,tax`O
46.exceed the materiality level 超过重要性水平 >Vvc55z
47.approach the materiality level 接近重要性水平 :vj buqN]
48.an acceptably low level 可接受水平 =6$( m}(74
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ,x/j&S9!
50.misstatements or omissions 错报或漏报 cQny)2k*x
51.aggregate 总计 uD"Voh|]=
52.subsequent events 期后事项 Sv ,_G'
53.adjust the financial statements 调整财务报表 rZEu@63
54.perform additional audit procedures 实施追加的审计程序 .o>QBYpTw/
55.audit risk 审计风险 T1E=<q4
56.detection risk 检查风险 @;0Ep0[
57.inappropriate audit opinion 不适当的审计意见 3-05y!vbcE
58.material misstatement 重大的错报 H4N==o
59.tolerable misstatement 可容忍错报 &Ru6Yt0W
60.the acceptable level of detection risk 可接受的检查风险 >Ry4Cc
61.assessed level of material misstatement risk 重大错报风险的评估水平 b+3pu\w`
62.simall business 小规模企业 7j
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63.accounting system 会计系统 1\McsX4
64.test of control 控制测试 ll#PCgIm
65.walk-through test 穿行测试 :X^B1z3X4
66.communication 沟通 t`?FSV
67.flow chart 流程图 D"MNlm
68.reperformance of internal control 重新执行 Ah,Zm4:
69.audit evidence 审计证据 jHd~yCq
70.substantive procedures 实质性程序 ~LVa#
71.assertions 认定 '
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72.esistence 存在 46vz=# ,6L
73.occurrence 发生 >g?,BK@
74.completeness 完整性 ;23F8M%wH
75.rights and obligations 权利和义务 7G/"!ePW6`
76.valuation and allocation 计价和分摊 B 5?(gb"
77.cutoff 截止 VbN]z:
78.accuracy 准确性 @*oi1_q
79.classification 分类 z|9 ^T@)
80.inspection 检查 vn8Ez6<27
81.supervision of counting 监盘 m*'#`v Ibb
82.observation 观察 . &e,8
83.confirmation 函证 D526X0
84.computation 计算 CB~&!MdMr
85.analytical procedures 分析程序
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86.vouch 核对 Gqs8$[o
87.trace 追查 vF_?1|*|
88.audit sampling 审计抽样 *}?^)z7w
89.error 误差 'j.{o
90.expected error 预期误差 s
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91.population 总体 M! s&<Bi
92.sampling risk 抽样风险 yCz?V[49
93.non- sampling risk 非抽样风险 th]9@7UE,
94.sampling unit 抽样单位 =q._Qsj?fu
95.statistical sampling 统计抽样 y]
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96.tolerable error 可容忍误差 e0 D;]
97.the risk of under reliance 信赖不足风险 ^}WeBU
98.the risk of over reliance 信赖过度风险 W>"i0p
99.the risk of incorrect rejection 误拒风险 )P$
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100. the risk of incorrect acceptance 误受风险 W4N$]D=
101.working trial balance 试算平衡表 htaB!Q?V
102.index and cross-referencing 索引和交叉索引 tDi<n}
103.cash receipt 现金收入 O6`@'N>6P
104.cash disbursement 现金支出 AVi|JY)>
105.bank statement 银行对账单 Cc=`:ED+
106.bank reconciliation 银行存款余额调节表 k -SUp8}g
107.balance sheet date 资产负债表日 MZ{)`7acR\
108.net realizable value 可变现净值 ;a68>5Lm*
109.storeroom 仓库 s?
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110.sale invoice 销售发票 bNqjjg
111.price list 价目表 +%FGti$[
112.positive confirmation request 积极式询证函 *bZV4}
113.negative confirmation request 消极式询证函 Gm*i='f!?
114.purchase requisition 请购单 ;1BbRnCr
115.receiving report 验收报告 u~G,=n
116.gross margin 毛利 yXDf;`J
117.manufacturing overhead 制造费用 }C)
118.material requisition 领料单 PPohpdd)
119.inventory-taking 存货盘点 39u!j|VH
120.bond certificate 债券 ^7(zoUn:
121.stock certificate 股票 j88H3bi0
122.audit report 审计报告 N?~K9jGx(
123.entity 被审计单位 ><$hFrR!
124.addressee of the audit report 审计报告的收件人 ed&,
125.unqualified opinion 无保留意见 Y2Tg>_:t
126.qualified opinion 保留意见 u%&zY97/
127.disclaimer of opinion 无法表示意见 VDscZt)y8
128.adverse opinion 否定意见 75{QBlf<
129 Auditors‘Report审计报告 "5vFa7y
130 internal audit内部审计 Ij#?r2Z%
131 public sector audit政府审计 5^tL#
账项基础审计accounting number-based audit p#3P`I>ZrT
风险导向审计方法risk-oriented audit approach &!~q#w1W-5