1.audit 审计 0
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2.attestation gd#+N]C_
鉴证 !W^P|:Qt
3.credibility "w7wd5h
可信赖程度 gLy1*k4
4.audit of financial statements 财务报表审计 N"L
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5.agreed-upon procedures 执行商定程序 =*>ri
6.high levels of assurance 高水平保证 b"k1N9
7.compilation 编制 *:}9(8d
8.reliability 可靠性 ,%6!8vX
9.relevance 相关性 v)1@Ew=Y%
10.professional skepticism 职业谨慎 h&}z@
11.objectivity 客观性 Vq4g#PcG
12. professional competence 专业胜任能力 .Yg7V'R1
13.Senior/CPA-in-charge 项目经理 Y#7sDd!N|
14.audit engagement letter 业务约定书 SI\
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15.recurring audit 连续审计 |$
16.the client 委托人 o+*7Q!
17.change CPA 更换注册会计师 @|
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18.the existing CPA 现任注册会计师 YMXhzqj
19.the successor CPA 后任注册会计师 OXDEU.
20.the preceding CPA前任注册会计师 S+2we
21.issue the audit report 出具审计报告 E &G]R!
22.expert 专家 fk
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23.the board of directors 董事会 ON [F
24.knowledge of the entity‘ s business 了解被审计单位情况 +@G#Z3;l!
25.assess material misstatement risks评估重大错报风险 \
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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 >W>3w
27.a general knowledge of ————- 初步了解―――的情况 ZW>iq M^9
28.a more knowledge of—————— 进一步了解的情况 o=C:=
29.the prior year‘s working papers 以前年度工作底稿 ((Uw[8#2`
30.minutes of meeting 会议纪要 %^pm~ck!
31.business risks 经营风险 .:r
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32.appropriateness 适当性 zPm|$d
33.accounting estimate 会计估计 *{<460`!q
34.management representations 管理层声明 tw
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35.going concern assumption 持续经营假设 }-/oL+j
36.audit plan 审计计划 f9$8$O
37.significant audit areas 重点审计领域 L+K,Y:D!W
38.error 错误 xlIVLv6dO
39.fraud舞弊 wNvq['P
40.modified or additional procedures 修改或追加审计程序 Q{=DLm`
41.misappropriation of assets 侵占资产 #V9do>Cu%
42.transactions without substance 虚假交易 tXfXuHa
43.unusual pressures 异常压力 _kEU=)Xe
44.the suspected noncompliance 涉嫌存在违法行为 Fa0Fl}L
45.materialiy 重要性 _*wkTI+
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46.exceed the materiality level 超过重要性水平 ?uh%WN6nU]
47.approach the materiality level 接近重要性水平 %1\~OnT
48.an acceptably low level 可接受水平 tfIUH'Ez>
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 2=IZD `{!
50.misstatements or omissions 错报或漏报 PjE%_M<
51.aggregate 总计 .C|dGE?,
52.subsequent events 期后事项 #KUNZW
53.adjust the financial statements 调整财务报表 SDu%rr7sQ
54.perform additional audit procedures 实施追加的审计程序 =I8^E\O("
55.audit risk 审计风险 'r'+$D7
56.detection risk 检查风险 ROi_k
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57.inappropriate audit opinion 不适当的审计意见 +k;][VC[O
58.material misstatement 重大的错报 ^Ycn&`s
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 j6GR-WQ]t
61.assessed level of material misstatement risk 重大错报风险的评估水平 T-F8[dd^/
62.simall business 小规模企业 *JArR1J
63.accounting system 会计系统 X"!tx
64.test of control 控制测试 dnzZ\t>U
65.walk-through test 穿行测试 Ju-#F@38
66.communication 沟通 'i:S=E
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67.flow chart 流程图 G?+0#?'Y
68.reperformance of internal control 重新执行 wd*V,ZN7
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 T
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71.assertions 认定 {Q021*xt/
72.esistence 存在 {W'{A
73.occurrence 发生 &SM
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74.completeness 完整性 *#.Ku(C+
75.rights and obligations 权利和义务 Lvb'qZ6n
76.valuation and allocation 计价和分摊 nmw#4yHYy:
77.cutoff 截止 /u~L3Cp(
78.accuracy 准确性 t=IM"ZgfL
79.classification 分类 Mj W{JR)I
80.inspection 检查 09 vm5|
81.supervision of counting 监盘 Dc9Fb^]QOG
82.observation 观察 _};T:GOT
83.confirmation 函证 %Vb~}sT:
84.computation 计算 >p29|TFbV
85.analytical procedures 分析程序 5Z>+NKQ
86.vouch 核对 _iH:>2p 5R
87.trace 追查 zB8J|uG
88.audit sampling 审计抽样 +{\b&q_
89.error 误差 >P}6/L
90.expected error 预期误差 ^S:I38gR#q
91.population 总体 ._p^0UxT
92.sampling risk 抽样风险 r!c7{6N
93.non- sampling risk 非抽样风险 eB_ M *+^
94.sampling unit 抽样单位 <z QUa
95.statistical sampling 统计抽样 .-:@+=(
96.tolerable error 可容忍误差 mW)C=X%
97.the risk of under reliance 信赖不足风险 P\3H<?@4
98.the risk of over reliance 信赖过度风险 mr+8[0
99.the risk of incorrect rejection 误拒风险 F\ %PB p
100. the risk of incorrect acceptance 误受风险 <3 I0$?xL
101.working trial balance 试算平衡表 ,-V7~gM%}
102.index and cross-referencing 索引和交叉索引 j34lPo `
103.cash receipt 现金收入 T^@P.zX
104.cash disbursement 现金支出
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105.bank statement 银行对账单 S[y?>
106.bank reconciliation 银行存款余额调节表 `G2!{3UD
107.balance sheet date 资产负债表日 YR.f
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108.net realizable value 可变现净值 e0g>.P@6
109.storeroom 仓库 9u1Fk'cxG,
110.sale invoice 销售发票 g7r0U6Y
111.price list 价目表 )QB9zl:
112.positive confirmation request 积极式询证函 {^@qfkZz^
113.negative confirmation request 消极式询证函 *40Z}1ng
114.purchase requisition 请购单
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115.receiving report 验收报告 $+n5l@W
116.gross margin 毛利 lT+N{[kLt*
117.manufacturing overhead 制造费用
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118.material requisition 领料单 7jPn6uz>w
119.inventory-taking 存货盘点 ~2}^
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120.bond certificate 债券 aFDCVm%U|
121.stock certificate 股票 H8$";T(I
122.audit report 审计报告 (h27SLY
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123.entity 被审计单位 +||[H)qym
124.addressee of the audit report 审计报告的收件人 Cgn@@
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125.unqualified opinion 无保留意见 S^ JUQx7
126.qualified opinion 保留意见 ~c'R7E&Bfa
127.disclaimer of opinion 无法表示意见 fj[tm
128.adverse opinion 否定意见 ^ =RSoR
129 Auditors‘Report审计报告 nEh^{6
130 internal audit内部审计 sX#7;,Ft7
131 public sector audit政府审计 l?zWi[Zf
账项基础审计accounting number-based audit {ud^+I&
风险导向审计方法risk-oriented audit approach du^r EMb%