1.audit 审计 '%ilF1#
2.attestation !
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3.credibility 1q-;+Pd;
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4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 :qbU@)p*
6.high levels of assurance 高水平保证 /"D,gn1S*
7.compilation 编制 5wx~QV=Hh
8.reliability 可靠性 Q%d%Io\-t
9.relevance 相关性 "kFH*I+v
10.professional skepticism 职业谨慎 YAT@xZs-
11.objectivity 客观性 b_F1?:#
12. professional competence 专业胜任能力 {c_bNYoE
13.Senior/CPA-in-charge 项目经理 7<e}5nA/
14.audit engagement letter 业务约定书 -+1O*L!
15.recurring audit 连续审计 xJ{r9~
16.the client 委托人 L5`k3ap|
17.change CPA 更换注册会计师 3WQa^'u
18.the existing CPA 现任注册会计师 F}45.CrD
19.the successor CPA 后任注册会计师 T})q/oUqK
20.the preceding CPA前任注册会计师 ]R)wBug
21.issue the audit report 出具审计报告 WJONk_WAc
22.expert 专家 lAi5sN)|$
23.the board of directors 董事会 i;C` .+
24.knowledge of the entity‘ s business 了解被审计单位情况 K<5yjG8&
25.assess material misstatement risks评估重大错报风险 :s_.K'4?a
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 Ro9:kEG$
27.a general knowledge of ————- 初步了解―――的情况 |}z5S
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28.a more knowledge of—————— 进一步了解的情况 {D
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29.the prior year‘s working papers 以前年度工作底稿 mm+V*L{x
30.minutes of meeting 会议纪要 vi^YtA
31.business risks 经营风险 (c)/&~aE
32.appropriateness 适当性 ed',\+.uB
33.accounting estimate 会计估计 _"Ym]y28li
34.management representations 管理层声明 <lIm==U<-
35.going concern assumption 持续经营假设 +`Q]p "G
36.audit plan 审计计划 _h^.`Tz,
37.significant audit areas 重点审计领域 iZfZF
38.error 错误 *w*K&$g
39.fraud舞弊 '9WTz(0?
40.modified or additional procedures 修改或追加审计程序 q1u$Sm
41.misappropriation of assets 侵占资产 +u$JMp
42.transactions without substance 虚假交易 G) KI{D
43.unusual pressures 异常压力 }FS_"0
44.the suspected noncompliance 涉嫌存在违法行为 Q<AOc\oO
45.materialiy 重要性 ]j:k!=Ss?
46.exceed the materiality level 超过重要性水平 80lhhqRC
47.approach the materiality level 接近重要性水平 h.#:7d(g
48.an acceptably low level 可接受水平 'J} ?'{.
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 3>7{Q_5
50.misstatements or omissions 错报或漏报 :$u[
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51.aggregate 总计 :tO4LEb
52.subsequent events 期后事项 \\:%++}J
53.adjust the financial statements 调整财务报表 ,5Wu
54.perform additional audit procedures 实施追加的审计程序 02[m{a-
55.audit risk 审计风险 G?Gf,{#K
56.detection risk 检查风险 9HFEp-"
57.inappropriate audit opinion 不适当的审计意见 KH?6O%d
58.material misstatement 重大的错报 r-$xLe7a
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 V1M|p!
62.simall business 小规模企业 +|dLR*s
63.accounting system 会计系统 \jk*Nm8;
64.test of control 控制测试 i@rUZYF
65.walk-through test 穿行测试 p:nl4O/
66.communication 沟通 `)8~/G%
67.flow chart 流程图 J1O1! .
68.reperformance of internal control 重新执行 S'|PA7a}h
69.audit evidence 审计证据 X);'[/]E*
70.substantive procedures 实质性程序 >2>/
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71.assertions 认定 3AdYZ7J
72.esistence 存在 5SUO`4L
73.occurrence 发生 `]l`t"x
74.completeness 完整性 u
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75.rights and obligations 权利和义务 =PA?6Bm
76.valuation and allocation 计价和分摊 z@e(y@
77.cutoff 截止 C1_0
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78.accuracy 准确性
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79.classification 分类 Dom]w.W5
80.inspection 检查 rQT%~oM:
81.supervision of counting 监盘 I$sXbM;z=
82.observation 观察 |X1axRO
83.confirmation 函证 *FEJ5x
84.computation 计算 .
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85.analytical procedures 分析程序 DRRQ]eK0
86.vouch 核对 hx@@[sKF7
87.trace 追查 [g}#R#Y
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88.audit sampling 审计抽样 -?#iPvk6
89.error 误差 ENqZ=Lyq
90.expected error 预期误差 R%n*wGi_6b
91.population 总体 HTiLA%%6
92.sampling risk 抽样风险 \(Nx)F
93.non- sampling risk 非抽样风险 -`Z!p
94.sampling unit 抽样单位 M {'(+a[
95.statistical sampling 统计抽样 5!'1;GLs
96.tolerable error 可容忍误差 a8)2I~j
97.the risk of under reliance 信赖不足风险 4|%Y09"lv
98.the risk of over reliance 信赖过度风险 S)ipkuj X
99.the risk of incorrect rejection 误拒风险 ^NX;zc
100. the risk of incorrect acceptance 误受风险 `'iO+/;GY
101.working trial balance 试算平衡表 7&
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102.index and cross-referencing 索引和交叉索引 b/oNQQM#Dk
103.cash receipt 现金收入 NL|c
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104.cash disbursement 现金支出 )skpf%g
105.bank statement 银行对账单 F|+B8&-v
106.bank reconciliation 银行存款余额调节表 RgH 6l2
107.balance sheet date 资产负债表日 W Pr:d
108.net realizable value 可变现净值 I*f@^(
109.storeroom 仓库 `Mg3P_}=
110.sale invoice 销售发票 I&i6-xp
111.price list 价目表 ddl]!
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112.positive confirmation request 积极式询证函 qF(i1#
113.negative confirmation request 消极式询证函 /,~]1&?}1
114.purchase requisition 请购单 W.{+0xx
115.receiving report 验收报告 ?1r;6
116.gross margin 毛利 : i.5
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117.manufacturing overhead 制造费用 32 j){[PL3
118.material requisition 领料单 %$b}o7U"s
119.inventory-taking 存货盘点 URj)]wp/
120.bond certificate 债券 w#a`k9y
121.stock certificate 股票 POl-S<QV
122.audit report 审计报告 /oEDA^qx
123.entity 被审计单位 _&gO>G,uy
124.addressee of the audit report 审计报告的收件人 5ad@}7&
125.unqualified opinion 无保留意见 @mu{*. &
126.qualified opinion 保留意见 \rh+\9(
127.disclaimer of opinion 无法表示意见 }+`,AC`RM
128.adverse opinion 否定意见 WRbdv{1E
129 Auditors‘Report审计报告 -@w}}BR
130 internal audit内部审计
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131 public sector audit政府审计 CaED(0
账项基础审计accounting number-based audit |*ZM{$
风险导向审计方法risk-oriented audit approach QYDI-<.(