1.audit 审计 *$7c||J7
2.attestation &@
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鉴证 C@
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3.credibility [^-DFq5@
可信赖程度 ddjaM/.E
4.audit of financial statements 财务报表审计 Qjh @oWT
5.agreed-upon procedures 执行商定程序 RnkrI~x
6.high levels of assurance 高水平保证 {#1}YGpiVM
7.compilation 编制 O7RW*V:G@
8.reliability 可靠性 V5LzUg]
9.relevance 相关性 '%9e8C|
10.professional skepticism 职业谨慎 *9Nq^
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11.objectivity 客观性 V`"A|Y
12. professional competence 专业胜任能力 >H?{=H+/#
13.Senior/CPA-in-charge 项目经理 ]q@6&]9
14.audit engagement letter 业务约定书 ) crhF9 !4
15.recurring audit 连续审计 /e}NZo{)g
16.the client 委托人 o;@T6-VH
17.change CPA 更换注册会计师 jz;"]k
18.the existing CPA 现任注册会计师 DP
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19.the successor CPA 后任注册会计师 i/UHDqZ
20.the preceding CPA前任注册会计师 5zF7yvS.w
21.issue the audit report 出具审计报告 ;HeUD5Nt6F
22.expert 专家 ZjXpMx,
23.the board of directors 董事会 tcf>9YsOr
24.knowledge of the entity‘ s business 了解被审计单位情况 +O@0gl
25.assess material misstatement risks评估重大错报风险 }A`4ae=
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L
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27.a general knowledge of ————- 初步了解―――的情况 +H~
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28.a more knowledge of—————— 进一步了解的情况 ZK@ENfG
29.the prior year‘s working papers 以前年度工作底稿 uN1O(s
30.minutes of meeting 会议纪要 8?O6IDeW
31.business risks 经营风险 7,2bR
32.appropriateness 适当性 Ytnk^/Z1L
33.accounting estimate 会计估计 |^i+Srh
34.management representations 管理层声明 _0<EbJ8Z
35.going concern assumption 持续经营假设 auTApYS53
36.audit plan 审计计划 =)3tVH&
37.significant audit areas 重点审计领域 <x),HTJ
38.error 错误 +mN]VO*y
39.fraud舞弊 #yv_Eb02
40.modified or additional procedures 修改或追加审计程序 Vn6 g(:\w
41.misappropriation of assets 侵占资产 +idj,J|
42.transactions without substance 虚假交易 _$?SK id|o
43.unusual pressures 异常压力 >I3#ALF
44.the suspected noncompliance 涉嫌存在违法行为 ayJKt03\O\
45.materialiy 重要性 Vx^+Z,y&QP
46.exceed the materiality level 超过重要性水平 iii2nmiK
47.approach the materiality level 接近重要性水平 d[5?P?h')
48.an acceptably low level 可接受水平 --S2lN/:T
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 .ns1;8
50.misstatements or omissions 错报或漏报 ~ b;%J:
51.aggregate 总计 h$FpH\-
52.subsequent events 期后事项 S&% GB
53.adjust the financial statements 调整财务报表 Lh6G"f(n
54.perform additional audit procedures 实施追加的审计程序 uf (`I
55.audit risk 审计风险 shOQ/
56.detection risk 检查风险 /,z4t
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57.inappropriate audit opinion 不适当的审计意见 d3AOuVUf
58.material misstatement 重大的错报 ~JsTHE$F
59.tolerable misstatement 可容忍错报 <8>gb!D G
60.the acceptable level of detection risk 可接受的检查风险 R;gN^Yjk:
61.assessed level of material misstatement risk 重大错报风险的评估水平 1O0o18'
62.simall business 小规模企业 H\7Qf8s|{
63.accounting system 会计系统 lz1l1.f8
64.test of control 控制测试 3eqnc),Z
65.walk-through test 穿行测试 7c9-MP)
66.communication 沟通 S$Tc\/{
67.flow chart 流程图 h
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68.reperformance of internal control 重新执行 iXt >!f*
69.audit evidence 审计证据 0Kxc$c
70.substantive procedures 实质性程序 .AOf-a
71.assertions 认定 ON|Bpt2Qp
72.esistence 存在 v_PhJKE
73.occurrence 发生 jemg#GB8
74.completeness 完整性 QXnL(z
75.rights and obligations 权利和义务 V^WR(Q}
76.valuation and allocation 计价和分摊 s88lN=;
77.cutoff 截止 ]?p&sI4
78.accuracy 准确性 =l
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79.classification 分类 K)c`
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80.inspection 检查 <)L'h
81.supervision of counting 监盘 pmR6(/B#
82.observation 观察 Gk0f#;
83.confirmation 函证 SyFOf
84.computation 计算 Bkvh]k;F8
85.analytical procedures 分析程序 q$Z.5EN
86.vouch 核对 r7r>1W%4
87.trace 追查 ^b=9{.
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88.audit sampling 审计抽样 #y }{ 'rF?
89.error 误差 6H,n?[zTt
90.expected error 预期误差 y-qbK0=X4
91.population 总体 wiXdb[[#
92.sampling risk 抽样风险 vkWh2z
93.non- sampling risk 非抽样风险 >L F
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94.sampling unit 抽样单位 ^fT|Wm<
95.statistical sampling 统计抽样 w~A{]s{4
96.tolerable error 可容忍误差 01VEz
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97.the risk of under reliance 信赖不足风险 oqa]iBO
98.the risk of over reliance 信赖过度风险 M}E0Msq_o
99.the risk of incorrect rejection 误拒风险 GE]cH6E
100. the risk of incorrect acceptance 误受风险 |[/[*hDZ9
101.working trial balance 试算平衡表 C~IsYdln
102.index and cross-referencing 索引和交叉索引 :|3n`,
103.cash receipt 现金收入 Gj[`r
104.cash disbursement 现金支出 D3s]49j)
105.bank statement 银行对账单 Z?yMy zT
106.bank reconciliation 银行存款余额调节表 <RfPd+</
107.balance sheet date 资产负债表日 zrWkz3FN
108.net realizable value 可变现净值 RHc63b\
109.storeroom 仓库 rcUXYJCh-
110.sale invoice 销售发票 y%A!|aBu
111.price list 价目表 'xi[- -
112.positive confirmation request 积极式询证函 Ww&~ZZZ {
113.negative confirmation request 消极式询证函 jEwfa_Q%
114.purchase requisition 请购单 ],l
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115.receiving report 验收报告 WVUa:_5{
116.gross margin 毛利 `wRQ-<Y
117.manufacturing overhead 制造费用 ,2\?kPoc8
118.material requisition 领料单 t .*z)N
119.inventory-taking 存货盘点 +.gM"JV
120.bond certificate 债券 Gzxq] Mg
121.stock certificate 股票 bjvpYZC\5
122.audit report 审计报告 Enu/Nj 2
123.entity 被审计单位 q 65mR!)
124.addressee of the audit report 审计报告的收件人 '|mVY; i[
125.unqualified opinion 无保留意见 G9y
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126.qualified opinion 保留意见 UruD&=AMK
127.disclaimer of opinion 无法表示意见 dLb9p"EE#
128.adverse opinion 否定意见 (\^| @
129 Auditors‘Report审计报告 3T)GUzt`
130 internal audit内部审计 AnK-\4
131 public sector audit政府审计 ck-ab0n
账项基础审计accounting number-based audit Ml`tDt|;
风险导向审计方法risk-oriented audit approach jiS|ara"