1.audit 审计 =,C]d~
2.attestation 'rS\9T
鉴证 /Oi(5?Jn
3.credibility ; yE.R[I
可信赖程度 Ihr[44#
4.audit of financial statements 财务报表审计 wnK6jMjkSf
5.agreed-upon procedures 执行商定程序 ZHUW1:qs
6.high levels of assurance 高水平保证 (C1~>7L
7.compilation 编制 xWqV~N
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8.reliability 可靠性 I{ki))F
9.relevance 相关性 sa _J6~
10.professional skepticism 职业谨慎 sDR Av%w
11.objectivity 客观性 lkly2|wA
12. professional competence 专业胜任能力 y\(xYB>T
13.Senior/CPA-in-charge 项目经理 AWPgrv/
14.audit engagement letter 业务约定书 'r ^.Ao5
15.recurring audit 连续审计 Fw{68ggk
16.the client 委托人 a(*"r:/lD
17.change CPA 更换注册会计师 Q[aF"5h%
18.the existing CPA 现任注册会计师 eK5~gnv,
19.the successor CPA 后任注册会计师 &<_q00F
20.the preceding CPA前任注册会计师 Dgc6rv#
21.issue the audit report 出具审计报告 :-<30LS$
22.expert 专家 ->o[ S0
23.the board of directors 董事会 fAz4>_4
24.knowledge of the entity‘ s business 了解被审计单位情况 p&u\gSo
25.assess material misstatement risks评估重大错报风险 <;'{Tj-"
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 ,3iD/8_
27.a general knowledge of ————- 初步了解―――的情况 L+T'TC:
28.a more knowledge of—————— 进一步了解的情况 @o*~\E<T
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 l:bbc!3
31.business risks 经营风险 ~3%\8,0
32.appropriateness 适当性 KaS*LDzw
33.accounting estimate 会计估计 K7.ayM 0
34.management representations 管理层声明 ki }Li*)7
35.going concern assumption 持续经营假设 H3vnc\d~
36.audit plan 审计计划 [u=yl0f
37.significant audit areas 重点审计领域 GA`
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38.error 错误 #@5VT*/7
39.fraud舞弊 GUD]sXSj
40.modified or additional procedures 修改或追加审计程序 w|6?A-
41.misappropriation of assets 侵占资产 *GY8#Az
42.transactions without substance 虚假交易 F(Zf=$cx
43.unusual pressures 异常压力 g.blDOmlc
44.the suspected noncompliance 涉嫌存在违法行为 BzH0"xq^
45.materialiy 重要性 Csp$_uDi
46.exceed the materiality level 超过重要性水平 | oM`
47.approach the materiality level 接近重要性水平 nUVk;0at
48.an acceptably low level 可接受水平 zBwqIJfM
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 JUj.:n2e
50.misstatements or omissions 错报或漏报 ^!i4d))
51.aggregate 总计 6R8>w,
52.subsequent events 期后事项 lj8ficANo
53.adjust the financial statements 调整财务报表 $c
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54.perform additional audit procedures 实施追加的审计程序 1JdMw$H
55.audit risk 审计风险 ZREy I(_
56.detection risk 检查风险 cTn(Tv9s
57.inappropriate audit opinion 不适当的审计意见 &iq'V*+-\
58.material misstatement 重大的错报 !FyO5`v
59.tolerable misstatement 可容忍错报 #O,w{S
60.the acceptable level of detection risk 可接受的检查风险 8.^`~ta
61.assessed level of material misstatement risk 重大错报风险的评估水平 /.rj\,
62.simall business 小规模企业 u rQvJ
63.accounting system 会计系统 l+@k:IK
64.test of control 控制测试 4 #KC\C
65.walk-through test 穿行测试 |
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66.communication 沟通 bG* l_
67.flow chart 流程图 uPN^o.,/.
68.reperformance of internal control 重新执行 z.\\m;s
69.audit evidence 审计证据 7QZyd-
70.substantive procedures 实质性程序 sa/9r9hc+
71.assertions 认定 *SI,K)BP
72.esistence 存在 N+5f.c+S-
73.occurrence 发生 UM`$aPz
74.completeness 完整性 <^Y#q
75.rights and obligations 权利和义务 bF*Kb"!CF
76.valuation and allocation 计价和分摊 >gq=W5vN(
77.cutoff 截止 Q%!xw(
78.accuracy 准确性 s!yD%zO
79.classification 分类 QhAYCw2
80.inspection 检查 'qo(GGC M
81.supervision of counting 监盘 @"98u$5
82.observation 观察 r4gLoHD)
83.confirmation 函证 5 ';[|f
84.computation 计算 )k[XO
85.analytical procedures 分析程序 U8HuqFC
86.vouch 核对 g2}
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87.trace 追查 WLh!L='{BK
88.audit sampling 审计抽样 e.(d?/!F_
89.error 误差 3m21n7F4*
90.expected error 预期误差 ){u#
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91.population 总体 y,KZp2 j
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 k%sA+=
94.sampling unit 抽样单位 X MF? y
95.statistical sampling 统计抽样 C
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96.tolerable error 可容忍误差 2v4&'C
97.the risk of under reliance 信赖不足风险 [xGL0Z%)t
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 L8zMzm=-
100. the risk of incorrect acceptance 误受风险 i!JSEQ_8
101.working trial balance 试算平衡表 wa&:86~l?
102.index and cross-referencing 索引和交叉索引 FOPmvlA\-<
103.cash receipt 现金收入 jE5=e</
104.cash disbursement 现金支出 @^-f+o
105.bank statement 银行对账单 )liNjY@
106.bank reconciliation 银行存款余额调节表 YY7dw:>e/
107.balance sheet date 资产负债表日 ww%4MHPp8
108.net realizable value 可变现净值 u8<Fk
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109.storeroom 仓库 eISHV.QV
110.sale invoice 销售发票 K&=6DvfR
111.price list 价目表 l#w0-n%S
112.positive confirmation request 积极式询证函 6/(Z*L"~6k
113.negative confirmation request 消极式询证函 ^Ga_wJP8S
114.purchase requisition 请购单 1.~^QH\p?3
115.receiving report 验收报告 Kl(u~/=6
116.gross margin 毛利 eB,@oo%
117.manufacturing overhead 制造费用 NX]6RZr-
118.material requisition 领料单 eD^(*a>(
119.inventory-taking 存货盘点 '=(yh{W
120.bond certificate 债券 `sRys oW
121.stock certificate 股票 OQyZ'
122.audit report 审计报告 k9\n='OI
123.entity 被审计单位 Nk F2'Z{$+
124.addressee of the audit report 审计报告的收件人 N$ 2Iz
125.unqualified opinion 无保留意见 w%6 L"
126.qualified opinion 保留意见 dGR #l)
127.disclaimer of opinion 无法表示意见 1gYvp9Ma
128.adverse opinion 否定意见 y
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129 Auditors‘Report审计报告 g^\>hjNX
130 internal audit内部审计 Ye>+
131 public sector audit政府审计 ~%: TE}
账项基础审计accounting number-based audit z KG]7
风险导向审计方法risk-oriented audit approach KDDx[]1Q