1.audit 审计 @9}SHS
2.attestation "KhVS
鉴证 `(dRb
3.credibility t%'0uB#v1
可信赖程度 g0&Rl
4.audit of financial statements 财务报表审计 Ozo)}
5.agreed-upon procedures 执行商定程序 f|cF[&wo
6.high levels of assurance 高水平保证 d$O)k+j
7.compilation 编制 Fu/{*4
8.reliability 可靠性 5"cYZvGkJ
9.relevance 相关性 I,Z'ed..
10.professional skepticism 职业谨慎 WER\04%D\m
11.objectivity 客观性 C\d5t4s
12. professional competence 专业胜任能力 (46S^*
13.Senior/CPA-in-charge 项目经理 zm9_[0
14.audit engagement letter 业务约定书 xy.di9
15.recurring audit 连续审计 h=`1sfz
16.the client 委托人 {W5D)
17.change CPA 更换注册会计师 P-*=e8z{
18.the existing CPA 现任注册会计师 ==W`qC4n?n
19.the successor CPA 后任注册会计师 ,VTX7vaH
20.the preceding CPA前任注册会计师 ROfr
21.issue the audit report 出具审计报告 rQ!X
22.expert 专家 |:{H4
23.the board of directors 董事会 ?\J.Tv$$$
24.knowledge of the entity‘ s business 了解被审计单位情况 ap%
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25.assess material misstatement risks评估重大错报风险 ~l@-gAyw
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 5(}Qg9%
27.a general knowledge of ————- 初步了解―――的情况 =>Md>VM
28.a more knowledge of—————— 进一步了解的情况 rdY/QvP0=
29.the prior year‘s working papers 以前年度工作底稿 AWqc?K@
30.minutes of meeting 会议纪要 oP 0ZJK&;
31.business risks 经营风险 Db5y";T
32.appropriateness 适当性 -Z/'kYj?U
33.accounting estimate 会计估计 0
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34.management representations 管理层声明 $sTvXf:g
35.going concern assumption 持续经营假设 ^9zFAY.|
36.audit plan 审计计划 J
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37.significant audit areas 重点审计领域 _);;@T
38.error 错误 HN j6Iw
39.fraud舞弊 o
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40.modified or additional procedures 修改或追加审计程序 nP+]WUnY
41.misappropriation of assets 侵占资产 |##rs
42.transactions without substance 虚假交易 HcKZmL.wp
43.unusual pressures 异常压力 'r2VWavT
44.the suspected noncompliance 涉嫌存在违法行为 3 IK+&hk
45.materialiy 重要性 HR>
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46.exceed the materiality level 超过重要性水平 O@gHx! L
47.approach the materiality level 接近重要性水平 Gf|qc>j.b
48.an acceptably low level 可接受水平 df$VC
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 !]v &/
50.misstatements or omissions 错报或漏报 nnm9pnx
51.aggregate 总计 :.k)!
52.subsequent events 期后事项 |,G=k,?_p
53.adjust the financial statements 调整财务报表 IRxFcLk
54.perform additional audit procedures 实施追加的审计程序 M\f1]L|8d
55.audit risk 审计风险 .-(s`2
56.detection risk 检查风险 vMQvq9T}
57.inappropriate audit opinion 不适当的审计意见 DwL4?!E
58.material misstatement 重大的错报 :le"FFfk
59.tolerable misstatement 可容忍错报 NIQX?|;b{
60.the acceptable level of detection risk 可接受的检查风险 O [81nlhS0
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 ^z^ UFW
63.accounting system 会计系统 ]DaC??%w
64.test of control 控制测试 UQ ~7,D`=#
65.walk-through test 穿行测试 Js7D>GWP!
66.communication 沟通 H:DTvv8e{
67.flow chart 流程图 q[}[w! to
68.reperformance of internal control 重新执行 ;~ >E^0M
69.audit evidence 审计证据 J:c]z
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70.substantive procedures 实质性程序 #An
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71.assertions 认定 m R? } gR
72.esistence 存在 );cu{GY
73.occurrence 发生 N]k(
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74.completeness 完整性 w<uK-]t
75.rights and obligations 权利和义务 ppBIl6
76.valuation and allocation 计价和分摊 t[.wx.y&0
77.cutoff 截止 njk1x
78.accuracy 准确性 ?xTh}Sky
79.classification 分类 R&OqmhT!
80.inspection 检查 \*_@`1m
81.supervision of counting 监盘 l9 |x7GB
82.observation 观察 ly{Q>MBM
83.confirmation 函证 <KFE.\*Z4
84.computation 计算 A-"}aCmik
85.analytical procedures 分析程序 3>`CZ]ip}
86.vouch 核对 '|\et aD
87.trace 追查 0V:DeX$bZ
88.audit sampling 审计抽样 kUdl2["MZ
89.error 误差 `y26OYo
90.expected error 预期误差 f.o,VVYi
91.population 总体 u
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92.sampling risk 抽样风险 g]z[!&%Ahs
93.non- sampling risk 非抽样风险 S!<1CFh
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 n>w/T"
96.tolerable error 可容忍误差 H8ws6}C
97.the risk of under reliance 信赖不足风险 b83__i
98.the risk of over reliance 信赖过度风险 =!G3YZ
99.the risk of incorrect rejection 误拒风险 f|*vWHSM
100. the risk of incorrect acceptance 误受风险 u7e g:0Y
101.working trial balance 试算平衡表 o*_O1P
102.index and cross-referencing 索引和交叉索引 b,U3b})(
103.cash receipt 现金收入 Y]5\%JR
104.cash disbursement 现金支出 +b7}R7:AFH
105.bank statement 银行对账单 _Gf.1Bsf@S
106.bank reconciliation 银行存款余额调节表 z_dorDF8`>
107.balance sheet date 资产负债表日 ',MiD=_
108.net realizable value 可变现净值 G n_AXN
109.storeroom 仓库 [3s p
110.sale invoice 销售发票 [Z5Lgg&
111.price list 价目表 +G !N@O
112.positive confirmation request 积极式询证函 Y}bJN%M
113.negative confirmation request 消极式询证函 zs@#.OEH
114.purchase requisition 请购单 Sv7_-#SW<(
115.receiving report 验收报告 L
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116.gross margin 毛利 cm8-L[>E
117.manufacturing overhead 制造费用 4DVkycM
118.material requisition 领料单 JeR8Mb
119.inventory-taking 存货盘点 e#YQA
120.bond certificate 债券 u7=jtB
121.stock certificate 股票 {QTrH-C
122.audit report 审计报告 ZD9UE3-
123.entity 被审计单位 m[7i<
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124.addressee of the audit report 审计报告的收件人 H<M
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125.unqualified opinion 无保留意见 959i2z
126.qualified opinion 保留意见 NX$S^Z\QI
127.disclaimer of opinion 无法表示意见 N#;k;Z'iL
128.adverse opinion 否定意见 |\
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129 Auditors‘Report审计报告
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130 internal audit内部审计 fb5]eec
131 public sector audit政府审计 yJaQcGxE"
账项基础审计accounting number-based audit g<[_h(xDeG
风险导向审计方法risk-oriented audit approach
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