1.audit 审计 ^ItAW$T]F
2.attestation J6auUm` `
鉴证 tJm{I)G
3.credibility ^c'f<<z|7r
可信赖程度 u){S$</
4.audit of financial statements 财务报表审计 })7K S?
5.agreed-upon procedures 执行商定程序 "dq>)JF\
6.high levels of assurance 高水平保证 ^ZVOql&
7.compilation 编制 L*^
V5^-
8.reliability 可靠性 !gJzg*{u@
9.relevance 相关性 rKIRNc#d
10.professional skepticism 职业谨慎 Wr#~G
Fg
11.objectivity 客观性 m1y `
v"
12. professional competence 专业胜任能力 zbg+6qs})
13.Senior/CPA-in-charge 项目经理 I>hmbBlDv
14.audit engagement letter 业务约定书 b9#m m
15.recurring audit 连续审计 . s-5N\
16.the client 委托人 xVTo4-[p
17.change CPA 更换注册会计师 Hz? ,#>{
18.the existing CPA 现任注册会计师 8]]@S"ZM,\
19.the successor CPA 后任注册会计师 =mLeMk/7 w
20.the preceding CPA前任注册会计师 _yJ|`g]U3
21.issue the audit report 出具审计报告 GhiHA9.
22.expert 专家 ^'YHJEK
23.the board of directors 董事会 SwJHg
Z&
24.knowledge of the entity‘ s business 了解被审计单位情况 R8ZD#,;
25.assess material misstatement risks评估重大错报风险
%mL5+d-oP
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 D 2$
^"
27.a general knowledge of ————- 初步了解―――的情况 _.-#E$6s#q
28.a more knowledge of—————— 进一步了解的情况 ?RJdn]`4j
29.the prior year‘s working papers 以前年度工作底稿 oX{@
'B
30.minutes of meeting 会议纪要 ^XNw$@&',
31.business risks 经营风险 Z9f/-|r5
32.appropriateness 适当性 Y{j7Q4{
33.accounting estimate 会计估计 e# <4/FR
34.management representations 管理层声明 g/B\ObY
35.going concern assumption 持续经营假设 Rdj8*f
36.audit plan 审计计划 `GS cRhbh
37.significant audit areas 重点审计领域 '}CN?f|.
38.error 错误 UQnBqkE
39.fraud舞弊 P
Y\W
40.modified or additional procedures 修改或追加审计程序 j@CKO cn2
41.misappropriation of assets 侵占资产 R.O
42.transactions without substance 虚假交易 BjB&[5?z
43.unusual pressures 异常压力 Lz?*B$h
44.the suspected noncompliance 涉嫌存在违法行为 1wlVz#f.
45.materialiy 重要性 y:C)%cv}*
46.exceed the materiality level 超过重要性水平 bl`D+/V
47.approach the materiality level 接近重要性水平 Qxky^:B
48.an acceptably low level 可接受水平 !YY6o
V
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 zF?31\GOX
50.misstatements or omissions 错报或漏报 '9"%@AFxZ
51.aggregate 总计 3? };
52.subsequent events 期后事项 "&Gw1.p
53.adjust the financial statements 调整财务报表 #)FDl70S8
54.perform additional audit procedures 实施追加的审计程序 |SxMN%M!
55.audit risk 审计风险 ^?nP$+gq
56.detection risk 检查风险 @]E]W#xAn
57.inappropriate audit opinion 不适当的审计意见 D/cg7
58.material misstatement 重大的错报 dK`(BA{`3
59.tolerable misstatement 可容忍错报 i`R(7Z
60.the acceptable level of detection risk 可接受的检查风险 N6WPTUQ1mF
61.assessed level of material misstatement risk 重大错报风险的评估水平 z>7=k`x`:
62.simall business 小规模企业 ]I8]mUiUH
63.accounting system 会计系统 WqR7uiCi
64.test of control 控制测试 C/bxfp{?
65.walk-through test 穿行测试 *^uGvJXF
66.communication 沟通 CX]RtV!
67.flow chart 流程图 ma1(EJ/
68.reperformance of internal control 重新执行 <o~t$TH
69.audit evidence 审计证据 5`
{=`
70.substantive procedures 实质性程序 *q}FV2
71.assertions 认定 We\KDU\n
72.esistence 存在 \zBd<H4S:
73.occurrence 发生 KM 5jl9Vv
74.completeness 完整性 28ja-1dB
75.rights and obligations 权利和义务 >CH
76.valuation and allocation 计价和分摊 1E8$% 6VV
77.cutoff 截止 t?KUK>>w
78.accuracy 准确性 QjI#Cs}w
79.classification 分类 u2Y N[|V
80.inspection 检查 7,f:Qi@g
81.supervision of counting 监盘 !;TR2Zcn
82.observation 观察
ccRlql(
83.confirmation 函证 =Y/}b\9
`T
84.computation 计算 JR])xPI`
85.analytical procedures 分析程序 ~KJ,SLzhx9
86.vouch 核对 *3!(*F@M,
87.trace 追查 vf6`s\6
88.audit sampling 审计抽样 KuIkul9^%
89.error 误差 E=}6X9X
90.expected error 预期误差 $|rCrak;
91.population 总体 =n)JJS94
92.sampling risk 抽样风险 L^6"'#
93.non- sampling risk 非抽样风险 NS
h%t+XU]
94.sampling unit 抽样单位 P`7ojXy
95.statistical sampling 统计抽样 uFz/PDOZ@
96.tolerable error 可容忍误差
0K&_D)
97.the risk of under reliance 信赖不足风险 @8QFP
3\1
98.the risk of over reliance 信赖过度风险 d:A\<F
99.the risk of incorrect rejection 误拒风险 dUI3erO
100. the risk of incorrect acceptance 误受风险 Um/CR!
101.working trial balance 试算平衡表 >9 q]>fJ
102.index and cross-referencing 索引和交叉索引 bh{E&1sLh
103.cash receipt 现金收入 f+{c1fb>s
104.cash disbursement 现金支出 0Wjd-rzc,
105.bank statement 银行对账单 #c6ui0E%;t
106.bank reconciliation 银行存款余额调节表 )>ug{M%g
107.balance sheet date 资产负债表日 >Dk1axZ!>/
108.net realizable value 可变现净值 EV:_Kx8f P
109.storeroom 仓库 :x8Jy4L
110.sale invoice 销售发票 2r
%>]y
111.price list 价目表 @P*ylB}?Q
112.positive confirmation request 积极式询证函 H~~7~1"x
113.negative confirmation request 消极式询证函 ^!q 08`0
114.purchase requisition 请购单 8w03{H
0
115.receiving report 验收报告 h1n*WQ-
116.gross margin 毛利 mYntU^4f
117.manufacturing overhead 制造费用 yb[{aL^4%
118.material requisition 领料单 FX{~"
119.inventory-taking 存货盘点 YI L'YNH
120.bond certificate 债券 d^ 2u}^kG
121.stock certificate 股票 vEu
Ka<5
122.audit report 审计报告 -L+\y\F
123.entity 被审计单位 E%-Pyg
*
124.addressee of the audit report 审计报告的收件人 7h(HG?2Y
125.unqualified opinion 无保留意见 d-9uv|SJ
126.qualified opinion 保留意见 KDux$V4
127.disclaimer of opinion 无法表示意见 eKL
]E!
128.adverse opinion 否定意见 b\k
N_
129 Auditors‘Report审计报告 eV"d v*R
130 internal audit内部审计 d\v$%0
131 public sector audit政府审计 b{Z^)u2X
账项基础审计accounting number-based audit xR\D(FLVS
风险导向审计方法risk-oriented audit approach
m"96:v