1.audit 审计 {~SR>I3sv
2.attestation `W9_LROD
鉴证 I
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3.credibility So:89T
可信赖程度 *sTQ9 Kr
4.audit of financial statements 财务报表审计 xM:dFS
5.agreed-upon procedures 执行商定程序 v:chr$>j5
6.high levels of assurance 高水平保证 - M]C-$
7.compilation 编制 -3fvO~
8.reliability 可靠性 +vP1DXtj(
9.relevance 相关性 = U5)m
10.professional skepticism 职业谨慎 "7g: u-
11.objectivity 客观性 ktCh*R[`
12. professional competence 专业胜任能力 <Wd$6
13.Senior/CPA-in-charge 项目经理 l},%g%}iMU
14.audit engagement letter 业务约定书 C9h8d
15.recurring audit 连续审计 #L"h>,b
16.the client 委托人 K"#}R<k8:A
17.change CPA 更换注册会计师 D"MNlm
18.the existing CPA 现任注册会计师 xiI!_0'
19.the successor CPA 后任注册会计师 nT>?}/S
20.the preceding CPA前任注册会计师 ~LVa#
21.issue the audit report 出具审计报告 '
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22.expert 专家 46vz=# ,6L
23.the board of directors 董事会 >g?,BK@
24.knowledge of the entity‘ s business 了解被审计单位情况 ;23F8M%wH
25.assess material misstatement risks评估重大错报风险 7G/"!ePW6`
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 B 5?(gb"
27.a general knowledge of ————- 初步了解―――的情况 r~sGot+sQA
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 DeUDZL%/
30.minutes of meeting 会议纪要 |^1eL I
31.business risks 经营风险 m*'#`v Ibb
32.appropriateness 适当性 . &e,8
33.accounting estimate 会计估计 D526X0
34.management representations 管理层声明 CB~&!MdMr
35.going concern assumption 持续经营假设 olqHa5qn
36.audit plan 审计计划 ~&pk</Dl
37.significant audit areas 重点审计领域 ]?kf;A@
38.error 错误 cIgF]My*D@
39.fraud舞弊 d;
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40.modified or additional procedures 修改或追加审计程序 b;yhgdFx
41.misappropriation of assets 侵占资产 t~Uqsa>n@'
42.transactions without substance 虚假交易 S4 Rv6{r:
43.unusual pressures 异常压力 A`@we
44.the suspected noncompliance 涉嫌存在违法行为 h\1_$ac
45.materialiy 重要性 QKVZ![Y!s
46.exceed the materiality level 超过重要性水平 lU@ni(69d
47.approach the materiality level 接近重要性水平 1:,aFp>qr
48.an acceptably low level 可接受水平 xTe?*
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 ? 0%lB=qQ
50.misstatements or omissions 错报或漏报 (
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51.aggregate 总计 03MB,
52.subsequent events 期后事项 9 Hm!B )Y
53.adjust the financial statements 调整财务报表 Dr;@)
54.perform additional audit procedures 实施追加的审计程序 xT@\FwPr
55.audit risk 审计风险 W4Eo1 E
56.detection risk 检查风险 _h5@3>b3r
57.inappropriate audit opinion 不适当的审计意见 _-
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58.material misstatement 重大的错报 pdE=9l'
59.tolerable misstatement 可容忍错报 ?-(E$ll
60.the acceptable level of detection risk 可接受的检查风险 %3q@\:s
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?^yZVmAo]
62.simall business 小规模企业 )]/!:I4e
63.accounting system 会计系统 r+) A)a,
64.test of control 控制测试 nGRF<2!
65.walk-through test 穿行测试 r:u5+A
66.communication 沟通 Q.!8q3`
67.flow chart 流程图 bzZEwMc6
68.reperformance of internal control 重新执行 u tQ_!3u
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 FO*Py)/rX
71.assertions 认定 iX4/;2B=
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72.esistence 存在 =6? 3c\
73.occurrence 发生 M'*
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74.completeness 完整性 dL v\H&
75.rights and obligations 权利和义务 JK,k@RE y]
76.valuation and allocation 计价和分摊 nkvzv
77.cutoff 截止 gvz&ppcG
78.accuracy 准确性 ')go/y`YK
79.classification 分类 $ZE OE8.\
80.inspection 检查 '*2
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81.supervision of counting 监盘 vK|dP3
82.observation 观察 {+Eq{8m`
83.confirmation 函证 \5J/?
84.computation 计算 C,K P!B{
85.analytical procedures 分析程序 3C.bzw^
86.vouch 核对 &C?]n.A
87.trace 追查 D7 .R
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88.audit sampling 审计抽样 37{mhU
89.error 误差 7:;P>sF@
90.expected error 预期误差 `57ffQR9
91.population 总体 514;!Q4K
92.sampling risk 抽样风险 TC ^EyjD
93.non- sampling risk 非抽样风险 Ww@Rewo
94.sampling unit 抽样单位 3 bGpK9M~
95.statistical sampling 统计抽样 sHKT]^7
96.tolerable error 可容忍误差 E_-CsL%
97.the risk of under reliance 信赖不足风险 pi+m`O
98.the risk of over reliance 信赖过度风险 xez~Yw2
99.the risk of incorrect rejection 误拒风险 {V8v
100. the risk of incorrect acceptance 误受风险 l 4(-yWC$H
101.working trial balance 试算平衡表 voCQ_~*)9
102.index and cross-referencing 索引和交叉索引 aA=qel
103.cash receipt 现金收入 Ao 1*a%-.
104.cash disbursement 现金支出 N-;e"
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105.bank statement 银行对账单 kyz_r6
106.bank reconciliation 银行存款余额调节表 m ?LOd9
107.balance sheet date 资产负债表日 6EJ,czt(
108.net realizable value 可变现净值 NfKi,^O
109.storeroom 仓库 Q-(twh
110.sale invoice 销售发票 ]M>mwnt+
111.price list 价目表 ^O4.$4t|
112.positive confirmation request 积极式询证函 u|APx8?"o
113.negative confirmation request 消极式询证函 `2Vc*R
114.purchase requisition 请购单 ]0g<][m
115.receiving report 验收报告 `AQv\@wp
116.gross margin 毛利 YWjw`,EA(
117.manufacturing overhead 制造费用 d:Wh0 y}
118.material requisition 领料单 f0}+8JW5h
119.inventory-taking 存货盘点 :*#I1nb$
120.bond certificate 债券 F
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121.stock certificate 股票 r6QNs1f~.
122.audit report 审计报告 ho;Km
123.entity 被审计单位 $
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124.addressee of the audit report 审计报告的收件人 79=w]y
125.unqualified opinion 无保留意见 T/UhZ4(V
126.qualified opinion 保留意见 <
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127.disclaimer of opinion 无法表示意见 [{-
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128.adverse opinion 否定意见 PO]z'LD
129 Auditors‘Report审计报告 h)fi
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130 internal audit内部审计 ;)~loa1\
131 public sector audit政府审计 %jim] ]<S[
账项基础审计accounting number-based audit RT4ns +J1
风险导向审计方法risk-oriented audit approach PL[7|_%