1.audit 审计 y*D]Q`5cag
2.attestation -V: "l
鉴证 1"pw
3.credibility
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可信赖程度 o.q/O)'V u
4.audit of financial statements 财务报表审计 35tu>^_#V
5.agreed-upon procedures 执行商定程序 gY@N~'f;"
6.high levels of assurance 高水平保证 S[7WW$lF
7.compilation 编制
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8.reliability 可靠性 _/wV;h~R
9.relevance 相关性 tK&'<tZh
10.professional skepticism 职业谨慎 ew"v{=X
11.objectivity 客观性 wm+/e#'&
12. professional competence 专业胜任能力 n u'M
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13.Senior/CPA-in-charge 项目经理 meOMq1
14.audit engagement letter 业务约定书 SJIOI@\b
15.recurring audit 连续审计 ;|UF)QGa2
16.the client 委托人 7"8hC
17.change CPA 更换注册会计师 ]O]GeAGC2
18.the existing CPA 现任注册会计师 (PfqRk1Y
19.the successor CPA 后任注册会计师 cI=(\pC
20.the preceding CPA前任注册会计师 26xXl|I
21.issue the audit report 出具审计报告 ;]_o4e6\p
22.expert 专家 A^p[52`
23.the board of directors 董事会 Ot]Ru,y->+
24.knowledge of the entity‘ s business 了解被审计单位情况 d6
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25.assess material misstatement risks评估重大错报风险 Q'%PNrN
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 gks{\ H]
27.a general knowledge of ————- 初步了解―――的情况 W"Gkq!3u{
28.a more knowledge of—————— 进一步了解的情况 sP ls
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29.the prior year‘s working papers 以前年度工作底稿 H"qOSf{
30.minutes of meeting 会议纪要 f%V4pzOc"
31.business risks 经营风险 ^a#X9
32.appropriateness 适当性 D$T%\
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33.accounting estimate 会计估计 n_'s=] ~
34.management representations 管理层声明 qu|B4?Y/CR
35.going concern assumption 持续经营假设 jAud {m*T
36.audit plan 审计计划 /{|fyKo\?
37.significant audit areas 重点审计领域 R9B&dvG
38.error 错误 W^G>cC8.L
39.fraud舞弊 &LbJT$}V
40.modified or additional procedures 修改或追加审计程序 up'Tit
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 YX`7Hm,
43.unusual pressures 异常压力 J9=m]R8T
44.the suspected noncompliance 涉嫌存在违法行为 5< ja3
45.materialiy 重要性 @'|)~,"bx
46.exceed the materiality level 超过重要性水平 clk[ /'1
47.approach the materiality level 接近重要性水平 {#{DH?=^)u
48.an acceptably low level 可接受水平 D:Zy
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 *k19LI.5
50.misstatements or omissions 错报或漏报 7^g&)P
51.aggregate 总计 $ibuWb"a
52.subsequent events 期后事项 hEw-
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53.adjust the financial statements 调整财务报表 uV=Qp1~
54.perform additional audit procedures 实施追加的审计程序 |_yYLYH'
55.audit risk 审计风险 xKFn.qFr
56.detection risk 检查风险 J&T.(
57.inappropriate audit opinion 不适当的审计意见 {Lm~r+
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58.material misstatement 重大的错报 qM.bF&&Go
59.tolerable misstatement 可容忍错报 lv]hTH 4T
60.the acceptable level of detection risk 可接受的检查风险 ~{Mn{
61.assessed level of material misstatement risk 重大错报风险的评估水平 .j-IX1Sa
62.simall business 小规模企业 &-mX ,
63.accounting system 会计系统 .B\ 5OI,]
64.test of control 控制测试 P><o,s"v
65.walk-through test 穿行测试 PTEHP
66.communication 沟通 SXy=<%ed
67.flow chart 流程图 ak;*W
68.reperformance of internal control 重新执行 q=#}
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69.audit evidence 审计证据 Jm42b4
70.substantive procedures 实质性程序 fXc m|U,ho
71.assertions 认定 0)m(;> '70
72.esistence 存在 =dFv/F/RW
73.occurrence 发生 mL4] l(U
74.completeness 完整性 t1%_DPD%W
75.rights and obligations 权利和义务 PnoPbk[<
76.valuation and allocation 计价和分摊 tQylT0'[+o
77.cutoff 截止 'z[Sp~I\
78.accuracy 准确性 qB
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79.classification 分类 rSJ9v:
80.inspection 检查 Iyyh!MVF
81.supervision of counting 监盘 Y_QH&GZ
82.observation 观察 cra+T+|>Kc
83.confirmation 函证 7R\oj8[
84.computation 计算 B:+6~&,-
85.analytical procedures 分析程序 Q*b]_0Rb
86.vouch 核对 Cm\6tD
87.trace 追查 |Z*J/v'@p
88.audit sampling 审计抽样 ;W^o@*i{>
89.error 误差 Oj^,m.R
90.expected error 预期误差 ?! `=X>5
91.population 总体 IqD_GL)Ms
92.sampling risk 抽样风险 )'4k|@8|
93.non- sampling risk 非抽样风险 67VT\f
94.sampling unit 抽样单位 X3V'Cy/sy
95.statistical sampling 统计抽样 y
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96.tolerable error 可容忍误差 1Tm^
97.the risk of under reliance 信赖不足风险 Lg+G; W
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 Bn
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100. the risk of incorrect acceptance 误受风险 ruazOmnn~
101.working trial balance 试算平衡表 `4~H/'%QB
102.index and cross-referencing 索引和交叉索引 YE9,KVV;$n
103.cash receipt 现金收入 iV eC=^1
104.cash disbursement 现金支出 .Fa4shNV
105.bank statement 银行对账单 a$Cdhx!
106.bank reconciliation 银行存款余额调节表 uECsh2Uin
107.balance sheet date 资产负债表日 6CMub0
108.net realizable value 可变现净值 yn/rW$
109.storeroom 仓库 fOMvj%T@2
110.sale invoice 销售发票 ]._LLSzWhg
111.price list 价目表 p^'3Odd|O
112.positive confirmation request 积极式询证函 Xt'sQ}
113.negative confirmation request 消极式询证函 a@0BBihz
114.purchase requisition 请购单 T9879[ZU\
115.receiving report 验收报告 p
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116.gross margin 毛利 r!{LLc}>
117.manufacturing overhead 制造费用 YR;
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118.material requisition 领料单 #
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119.inventory-taking 存货盘点 #2EI\E&$
120.bond certificate 债券 MC{
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121.stock certificate 股票 ZE/o?4k*c1
122.audit report 审计报告 ^tCd L@$AS
123.entity 被审计单位 V@\%)J'g
124.addressee of the audit report 审计报告的收件人 -%I2[)F<
125.unqualified opinion 无保留意见 {U_$&f9s
126.qualified opinion 保留意见 ;ji pe3LU
127.disclaimer of opinion 无法表示意见 P';?YV0
128.adverse opinion 否定意见 q.()z(M7
129 Auditors‘Report审计报告 q=9`06
130 internal audit内部审计 Q;D0<Bv
131 public sector audit政府审计 *<u2:=_s
账项基础审计accounting number-based audit g{P%s'%*
风险导向审计方法risk-oriented audit approach NZ3/5%We/