1.audit 审计 l9SbuT$U
2.attestation gMgbqGF)
鉴证 yCmiW
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3.credibility IJs`3?
可信赖程度 hsVWD,w
4.audit of financial statements 财务报表审计 G8<,\mg+
5.agreed-upon procedures 执行商定程序 >S!QvyM(V
6.high levels of assurance 高水平保证 J.*dA j
7.compilation 编制 v'DL >Y
8.reliability 可靠性 &|',o ?'F
9.relevance 相关性 #5'9T:8
10.professional skepticism 职业谨慎 Gh@QR`xxc
11.objectivity 客观性 h"q`gj
12. professional competence 专业胜任能力 9?]4s-~
13.Senior/CPA-in-charge 项目经理 CRS/qso[Q'
14.audit engagement letter 业务约定书 DMf:u`<
15.recurring audit 连续审计 /<M08ze
16.the client 委托人 d7l0;yR&+
17.change CPA 更换注册会计师 Pirc49c
18.the existing CPA 现任注册会计师 Y.=v!*p?}
19.the successor CPA 后任注册会计师 Rb\\6BU0
20.the preceding CPA前任注册会计师 4egq Y0A
21.issue the audit report 出具审计报告 :~g
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22.expert 专家
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23.the board of directors 董事会 !R4`ihi1
24.knowledge of the entity‘ s business 了解被审计单位情况 Nno*X9>~
25.assess material misstatement risks评估重大错报风险 k+%6:r,r&
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 NbfV6$jo
27.a general knowledge of ————- 初步了解―――的情况 3;#v$F8R
28.a more knowledge of—————— 进一步了解的情况 J6|
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29.the prior year‘s working papers 以前年度工作底稿 Joe k4t&0<
30.minutes of meeting 会议纪要 LUJKR6oT{>
31.business risks 经营风险 ULAAY$o@5
32.appropriateness 适当性 rr2|xL?+u
33.accounting estimate 会计估计 rHh<_5-/>
34.management representations 管理层声明 k%JwS_F
35.going concern assumption 持续经营假设 MSsboSxA
36.audit plan 审计计划 $I+QyKO9k
37.significant audit areas 重点审计领域 g)2}`}
38.error 错误 )CEfG
39.fraud舞弊 1_*o(HR
40.modified or additional procedures 修改或追加审计程序 ,%yjEO
41.misappropriation of assets 侵占资产 2et7Vw
42.transactions without substance 虚假交易 AEhh
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43.unusual pressures 异常压力 WOR~tS
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 {_l@ws
46.exceed the materiality level 超过重要性水平 d\D.l^
47.approach the materiality level 接近重要性水平 \h?C
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48.an acceptably low level 可接受水平 g!cTG-bh>J
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 X.bNU
50.misstatements or omissions 错报或漏报 LEWeybT
51.aggregate 总计 ;ukwKfs
52.subsequent events 期后事项 Hj$JXo[U
53.adjust the financial statements 调整财务报表 vG69z&
54.perform additional audit procedures 实施追加的审计程序 `/8Dmg
55.audit risk 审计风险 ytKh[Uo
56.detection risk 检查风险 Hq3"OMG q
57.inappropriate audit opinion 不适当的审计意见 [C9 ->`(`
58.material misstatement 重大的错报 K1]H~'
59.tolerable misstatement 可容忍错报 -6(C^X%
60.the acceptable level of detection risk 可接受的检查风险 b_:]Y<{> f
61.assessed level of material misstatement risk 重大错报风险的评估水平 nB WVG
62.simall business 小规模企业 {-09,Q4[&
63.accounting system 会计系统 6/Q'o5>NL:
64.test of control 控制测试 oxha8CF]D
65.walk-through test 穿行测试 yk,o*g
66.communication 沟通 SBgBZm}%
67.flow chart 流程图 #\_N-bVu
68.reperformance of internal control 重新执行 ?ep93:j
69.audit evidence 审计证据 :4;ZO~eq!
70.substantive procedures 实质性程序 8lg$]
71.assertions 认定 xJ:15eDC
72.esistence 存在 :]v%6i.
73.occurrence 发生 bM;==W
74.completeness 完整性 `rN,*kcP
75.rights and obligations 权利和义务 R6r'[-B2
76.valuation and allocation 计价和分摊 pPu E-EDk
77.cutoff 截止 DKx8<yEky
78.accuracy 准确性 O=?WI
79.classification 分类 #qtAFIm'
80.inspection 检查 x$tx!%,)/S
81.supervision of counting 监盘 4siNY4i"
82.observation 观察 '%vb&a!.6
83.confirmation 函证 uckag/tv
84.computation 计算 NiQ`,Q$B
85.analytical procedures 分析程序 LJt#c+]Li
86.vouch 核对 }K!
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87.trace 追查 ;!v2kVuS]
88.audit sampling 审计抽样 4p\<b8(9>
89.error 误差 MkEr|w'
90.expected error 预期误差 dgh)Rfp3
91.population 总体 >7[.
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92.sampling risk 抽样风险 FctqE/>}I
93.non- sampling risk 非抽样风险 y-w=4_W
94.sampling unit 抽样单位 d[9c6C:<q
95.statistical sampling 统计抽样 e)]9u$x
96.tolerable error 可容忍误差 r({!ejT{U
97.the risk of under reliance 信赖不足风险 R
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98.the risk of over reliance 信赖过度风险 D6=Z%h\*
99.the risk of incorrect rejection 误拒风险 !o1{. V9q
100. the risk of incorrect acceptance 误受风险 OXd617
101.working trial balance 试算平衡表 ;}"_hLX
102.index and cross-referencing 索引和交叉索引 $T.we+u
103.cash receipt 现金收入 .&:y+Oww~
104.cash disbursement 现金支出 D~E1hr&Vd>
105.bank statement 银行对账单 ViIt'WX
106.bank reconciliation 银行存款余额调节表 WvQK$}Ax4N
107.balance sheet date 资产负债表日 _w0t+=&
108.net realizable value 可变现净值 EnnT)qos
109.storeroom 仓库 G0Q}
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110.sale invoice 销售发票 r~&"D#)sy
111.price list 价目表 ,\laqH\ 1%
112.positive confirmation request 积极式询证函 ? FGz
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113.negative confirmation request 消极式询证函 Y&!M#7/'J3
114.purchase requisition 请购单 Y_tLSOD#/
115.receiving report 验收报告 B8;jRY
116.gross margin 毛利 5 0uYU[W
117.manufacturing overhead 制造费用 6A&e2K> A
118.material requisition 领料单 l?2(c
119.inventory-taking 存货盘点 >{?~cNO&
120.bond certificate 债券 Y /$`vgqs
121.stock certificate 股票 (ZH5/VKp
122.audit report 审计报告 lO3W:,3_a
123.entity 被审计单位 #-*7<wN
124.addressee of the audit report 审计报告的收件人 onL&lE
125.unqualified opinion 无保留意见 Z]kk.@P
126.qualified opinion 保留意见 {\3k(NdEX
127.disclaimer of opinion 无法表示意见 nm5zX,
128.adverse opinion 否定意见 ChO?Lm$y
129 Auditors‘Report审计报告 ~b;l08 <
130 internal audit内部审计 ^K*uP^B=
131 public sector audit政府审计 {5w'.Z]0v
账项基础审计accounting number-based audit s3
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风险导向审计方法risk-oriented audit approach `]%\Y>(a}