1.audit 审计 mC7Y *
2.attestation `+o.w#cl
鉴证 W<L6,
3.credibility M Sj0D2H
可信赖程度 VfwD{+5
4.audit of financial statements 财务报表审计 $g};u[y
5.agreed-upon procedures 执行商定程序 y{]%,
6.high levels of assurance 高水平保证 A!kyga6F5
7.compilation 编制 |Q;o538
8.reliability 可靠性 I@
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9.relevance 相关性 jb2:O,+!
10.professional skepticism 职业谨慎 [s2V-'2
11.objectivity 客观性 {ybuHC
12. professional competence 专业胜任能力 !q/lgpEi
13.Senior/CPA-in-charge 项目经理 -!cAr
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14.audit engagement letter 业务约定书 KIFx&
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15.recurring audit 连续审计 [VW;L l
16.the client 委托人 TH!8G,(w
17.change CPA 更换注册会计师 /<$"c"UQ
18.the existing CPA 现任注册会计师 wVOL7vh
19.the successor CPA 后任注册会计师 0d ->$gb
20.the preceding CPA前任注册会计师 %}!}2s.A
21.issue the audit report 出具审计报告 $rEd5W&d!
22.expert 专家 wjJ1Psnx
23.the board of directors 董事会 ,9qB}HG
24.knowledge of the entity‘ s business 了解被审计单位情况 0?xiG SZV
25.assess material misstatement risks评估重大错报风险 @RIEO%S
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 36a~!
27.a general knowledge of ————- 初步了解―――的情况 YoJ'=z,e
28.a more knowledge of—————— 进一步了解的情况 |mmG
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29.the prior year‘s working papers 以前年度工作底稿 61
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30.minutes of meeting 会议纪要 uFWgq
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31.business risks 经营风险 Bed jw =B
32.appropriateness 适当性 #L0I+ K,K\
33.accounting estimate 会计估计 jPNfLwVkl:
34.management representations 管理层声明 ?ljod6
35.going concern assumption 持续经营假设 Ib8i#D V
36.audit plan 审计计划 5ba[6\Af
37.significant audit areas 重点审计领域 <WJ0St
38.error 错误 rcmAVl:$>
39.fraud舞弊 nln6:^w
40.modified or additional procedures 修改或追加审计程序 ';,Bn9rv
41.misappropriation of assets 侵占资产 +~Ay h[V
42.transactions without substance 虚假交易 _vV&4>
43.unusual pressures 异常压力 BpG'e-2
44.the suspected noncompliance 涉嫌存在违法行为 `;CU[Ps?]
45.materialiy 重要性 FraW6T}_
46.exceed the materiality level 超过重要性水平 D!a5#
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47.approach the materiality level 接近重要性水平 KB R0p&MN
48.an acceptably low level 可接受水平 sC_UalOC_
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 &vX!7Y
50.misstatements or omissions 错报或漏报 KR(} A"
51.aggregate 总计 gQ[^gPWP"
52.subsequent events 期后事项 9[{>JRm.
53.adjust the financial statements 调整财务报表 B"9hQb
54.perform additional audit procedures 实施追加的审计程序 'Q>z**
55.audit risk 审计风险 Jx$#GUl#j
56.detection risk 检查风险 n qLAby_
57.inappropriate audit opinion 不适当的审计意见 4<<bk_7'
58.material misstatement 重大的错报 7b,,%rUd
59.tolerable misstatement 可容忍错报 |zq!CLjD@
60.the acceptable level of detection risk 可接受的检查风险 asN
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61.assessed level of material misstatement risk 重大错报风险的评估水平 p
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62.simall business 小规模企业 !u{"] T:
63.accounting system 会计系统 \41)0,sEy
64.test of control 控制测试 C!{AnWf
65.walk-through test 穿行测试 5f'g3'
66.communication 沟通 T#G<?oF
67.flow chart 流程图 G7A
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68.reperformance of internal control 重新执行 nH>V Da
69.audit evidence 审计证据 tNuC xb-
70.substantive procedures 实质性程序 !x$:8R
71.assertions 认定 cYM~IA
72.esistence 存在 9jR[:[
73.occurrence 发生 aZje
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74.completeness 完整性 k5t^s
75.rights and obligations 权利和义务 04guud }
76.valuation and allocation 计价和分摊 XyM(@6,'
77.cutoff 截止 ,0uo&/Y4L
78.accuracy 准确性 L>Oy7w)Y
79.classification 分类 "Z 2Tc)
80.inspection 检查 \q|7,S,5
81.supervision of counting 监盘 8| e$
82.observation 观察 xR|eye R
83.confirmation 函证 3> \fP#oQ
84.computation 计算 >=~Fo)V!(V
85.analytical procedures 分析程序 M_!u@\
86.vouch 核对 4Wla&yy
87.trace 追查 H*{k4
88.audit sampling 审计抽样 y,v0-o~q
89.error 误差 60,-\h
90.expected error 预期误差 }-{ b$6]
91.population 总体 e-iYJ?
92.sampling risk 抽样风险 K)Z
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93.non- sampling risk 非抽样风险 &cu] vw
94.sampling unit 抽样单位 7^I$%o 1g
95.statistical sampling 统计抽样 UOu6LD/|h
96.tolerable error 可容忍误差 x'2 ,s
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97.the risk of under reliance 信赖不足风险 }*.:Hv"
98.the risk of over reliance 信赖过度风险 nEd
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99.the risk of incorrect rejection 误拒风险 P#[IUXtT
100. the risk of incorrect acceptance 误受风险 VZ2.w4b
101.working trial balance 试算平衡表 +2EHmuJ;
102.index and cross-referencing 索引和交叉索引 :_^0'ULP
103.cash receipt 现金收入 $!F&>=o
104.cash disbursement 现金支出 Kunle~Ro
105.bank statement 银行对账单 13.{Y)
106.bank reconciliation 银行存款余额调节表 18.Y/nZAgQ
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 a:yB%:2
109.storeroom 仓库 z [qdmx^
110.sale invoice 销售发票 0):uF_t<
111.price list 价目表 KP=D! l&q
112.positive confirmation request 积极式询证函 Mu'^OX82
113.negative confirmation request 消极式询证函 X:G&5
114.purchase requisition 请购单 7MO
115.receiving report 验收报告 U~{Sa+
116.gross margin 毛利 .'5'0lR5
117.manufacturing overhead 制造费用 l5=u3r9WYC
118.material requisition 领料单 O1?B{F/ e
119.inventory-taking 存货盘点 V<i<0E
120.bond certificate 债券 _8
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121.stock certificate 股票 WYwzo V-
122.audit report 审计报告 *|];f#^9
123.entity 被审计单位 X)Dqeb6
124.addressee of the audit report 审计报告的收件人 v9E+(4I9_
125.unqualified opinion 无保留意见 |?x^8e<*
126.qualified opinion 保留意见 m x3}m?WQ
127.disclaimer of opinion 无法表示意见 Z!wD~C"D73
128.adverse opinion 否定意见 .Lojzx
129 Auditors‘Report审计报告 yy1>r }L
130 internal audit内部审计 M8 iEVJ
131 public sector audit政府审计 bbd0ocva
账项基础审计accounting number-based audit m!#
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风险导向审计方法risk-oriented audit approach <\, &
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