1.audit 审计 6s\niro2
2.attestation =LV7K8FSd
鉴证 /^^t>L
3.credibility ,d n9tY3
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4.audit of financial statements 财务报表审计 sm5\> L3V
5.agreed-upon procedures 执行商定程序 )I'?]p<
6.high levels of assurance 高水平保证 `<!Nk^2ap
7.compilation 编制 r(xh5{^x
8.reliability 可靠性 [G2@[CtY1
9.relevance 相关性 6nh!g
10.professional skepticism 职业谨慎 XlUM ~(7+v
11.objectivity 客观性 nmZz`P9g
12. professional competence 专业胜任能力 qp_lMz
13.Senior/CPA-in-charge 项目经理 hc
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14.audit engagement letter 业务约定书 E^w2IIw
15.recurring audit 连续审计 Q\Dx/?g!vx
16.the client 委托人 X.hU23w
17.change CPA 更换注册会计师 I
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18.the existing CPA 现任注册会计师 x8k7y:
19.the successor CPA 后任注册会计师 aTS\NpK&
20.the preceding CPA前任注册会计师 )9F-h8
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21.issue the audit report 出具审计报告 "s!!\/^9C
22.expert 专家 Fb=(FQ2Y?
23.the board of directors 董事会 Ix
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24.knowledge of the entity‘ s business 了解被审计单位情况 ST$~l7p
25.assess material misstatement risks评估重大错报风险 $U%M]_
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 u(l[~r>8W;
27.a general knowledge of ————- 初步了解―――的情况 d%_=r." Y
28.a more knowledge of—————— 进一步了解的情况 ?q a
29.the prior year‘s working papers 以前年度工作底稿 85CH%
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30.minutes of meeting 会议纪要 _R&mN\ey5
31.business risks 经营风险 A>WMPe:sSS
32.appropriateness 适当性
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33.accounting estimate 会计估计 FsQeyh>
34.management representations 管理层声明 ~!UC:&UKo
35.going concern assumption 持续经营假设 >B>[_8=f@
36.audit plan 审计计划 ]j> W9n?
37.significant audit areas 重点审计领域 68Po`_/s
38.error 错误 HS> (y2}'
39.fraud舞弊 e$]`
40.modified or additional procedures 修改或追加审计程序 su;u_rc,
41.misappropriation of assets 侵占资产 !v
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42.transactions without substance 虚假交易 J1OZG6|e
43.unusual pressures 异常压力 `roos<F1D
44.the suspected noncompliance 涉嫌存在违法行为 0VsQ$4'V^
45.materialiy 重要性 p F kA,
46.exceed the materiality level 超过重要性水平 HVO
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47.approach the materiality level 接近重要性水平 -]""Jl^
48.an acceptably low level 可接受水平 -e<d//>
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 X`#,*HkK
50.misstatements or omissions 错报或漏报 I5]=\k($
51.aggregate 总计 |dIP &9
52.subsequent events 期后事项 <xM$^r)
53.adjust the financial statements 调整财务报表 Zoe>Ow8mE`
54.perform additional audit procedures 实施追加的审计程序 O~
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55.audit risk 审计风险 c%1k'
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56.detection risk 检查风险 mGx!{v~i&
57.inappropriate audit opinion 不适当的审计意见 .Zo
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58.material misstatement 重大的错报 h
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59.tolerable misstatement 可容忍错报 x/~qyX8vo
60.the acceptable level of detection risk 可接受的检查风险 (NfP2E|B
61.assessed level of material misstatement risk 重大错报风险的评估水平 _|<kKfd?
62.simall business 小规模企业 *+(t2!yFmE
63.accounting system 会计系统 _vOV(#q2a
64.test of control 控制测试 +;z^qn
65.walk-through test 穿行测试 l
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66.communication 沟通 )Z6bMAb0'N
67.flow chart 流程图 +m?;,JGt
68.reperformance of internal control 重新执行 =&+]>g{T
69.audit evidence 审计证据 FY;\1bt<<
70.substantive procedures 实质性程序 C]S~DK1
71.assertions 认定 4I7B
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72.esistence 存在
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73.occurrence 发生 W|@7I@@$"
74.completeness 完整性 G!]%xFwYa
75.rights and obligations 权利和义务 vTnrSNdSE
76.valuation and allocation 计价和分摊 t][U`1>i
77.cutoff 截止 <Q57}[$*)
78.accuracy 准确性 )ph**g
79.classification 分类 nW)-bAV<
80.inspection 检查 Xge]3Ub
81.supervision of counting 监盘 U-RR>j
82.observation 观察 D5]AL5=Xt2
83.confirmation 函证 tW<i;2 l
84.computation 计算 EY3x o-H
85.analytical procedures 分析程序 k^<s|8Y
86.vouch 核对 5\\#kjjx
87.trace 追查 +_^Rxx!XA
88.audit sampling 审计抽样 5L ]TV\\
89.error 误差 i4<&zj})
90.expected error 预期误差 "53'FRj_\
91.population 总体 H~Z$ pk%
92.sampling risk 抽样风险 BdWRm=
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 vjo@aY.x
95.statistical sampling 统计抽样 }"}
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96.tolerable error 可容忍误差 lKVy{X3]*
97.the risk of under reliance 信赖不足风险 zzlqj){F
98.the risk of over reliance 信赖过度风险 @8keLrp
99.the risk of incorrect rejection 误拒风险 [tN^)c`s/
100. the risk of incorrect acceptance 误受风险 MmIVTf4
101.working trial balance 试算平衡表 )-qWcf?
102.index and cross-referencing 索引和交叉索引 Wp2W:JX:
103.cash receipt 现金收入 g/*x;d=
104.cash disbursement 现金支出 yH`4sd
105.bank statement 银行对账单 /"~ D(bw0=
106.bank reconciliation 银行存款余额调节表 U
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107.balance sheet date 资产负债表日 )q.Z}_,)@
108.net realizable value 可变现净值 'K|Jg.2
109.storeroom 仓库 OGl>i
110.sale invoice 销售发票 4Cd#S9<ed
111.price list 价目表 M.DU^-7
112.positive confirmation request 积极式询证函 f/1soGA
113.negative confirmation request 消极式询证函 %62W[Oh5
114.purchase requisition 请购单 Oup5LH!sW
115.receiving report 验收报告 4}i2j
116.gross margin 毛利 @.rVg XE=!
117.manufacturing overhead 制造费用 g>k"R4
118.material requisition 领料单 0wFa7PyG?
119.inventory-taking 存货盘点 Z)V m,ng
120.bond certificate 债券 ?(C(9vO
121.stock certificate 股票 wEQ7=Gy
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122.audit report 审计报告 S7|6dwQ&
123.entity 被审计单位 ~Onj|w7
124.addressee of the audit report 审计报告的收件人 -
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125.unqualified opinion 无保留意见 G,jv Mb`+
126.qualified opinion 保留意见 [{s 1=c
127.disclaimer of opinion 无法表示意见 BIu%A]e"
128.adverse opinion 否定意见 ]mf
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129 Auditors‘Report审计报告 *
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130 internal audit内部审计 /mdPYV
131 public sector audit政府审计 B/:+(|
账项基础审计accounting number-based audit C(=$0FIR
风险导向审计方法risk-oriented audit approach "7w~0?}