1.audit 审计 BqD'8zLD
2.attestation r76
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鉴证 L?WFmn
3.credibility *>n;SuT_
可信赖程度 tt0f-:#
4.audit of financial statements 财务报表审计 eHn7iuS8
5.agreed-upon procedures 执行商定程序 57umx`m
6.high levels of assurance 高水平保证 -jb0o/:
7.compilation 编制 mLP.t%?#
8.reliability 可靠性
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9.relevance 相关性 !4XOy B
10.professional skepticism 职业谨慎 0K`#>}W#X
11.objectivity 客观性 eU
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12. professional competence 专业胜任能力 H!5\v"]WB
13.Senior/CPA-in-charge 项目经理 s$Z
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14.audit engagement letter 业务约定书 Gd-'Z_ b
15.recurring audit 连续审计 gMWjk7
16.the client 委托人 ^c^#dpn
17.change CPA 更换注册会计师 $\]&rZVi
18.the existing CPA 现任注册会计师 ;7?kl>5]
19.the successor CPA 后任注册会计师 |=`~-i2W
20.the preceding CPA前任注册会计师 yku5SEJ\
21.issue the audit report 出具审计报告 WvBc#s-
22.expert 专家 =5/9%P8j9
23.the board of directors 董事会 9Iwe2lu
24.knowledge of the entity‘ s business 了解被审计单位情况 "Zl5<
25.assess material misstatement risks评估重大错报风险 JBE!j-F
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 x:),P-~w
27.a general knowledge of ————- 初步了解―――的情况 [|(N_[E|6
28.a more knowledge of—————— 进一步了解的情况 d1AioQ9
29.the prior year‘s working papers 以前年度工作底稿 K/i*w<aPb7
30.minutes of meeting 会议纪要 *h!28Ya(~
31.business risks 经营风险 b
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32.appropriateness 适当性 pEBM3r!X
33.accounting estimate 会计估计 * w?N{.
34.management representations 管理层声明 *>|gxM8
35.going concern assumption 持续经营假设 qf!p 9@4F[
36.audit plan 审计计划 Fl kcU
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37.significant audit areas 重点审计领域 tzZ`2pSh
38.error 错误 3Z5D)zuc
39.fraud舞弊 gl\\+VyU
40.modified or additional procedures 修改或追加审计程序 jcuB
41.misappropriation of assets 侵占资产 ^(vs.U^U<
42.transactions without substance 虚假交易 =e9>FWf>
43.unusual pressures 异常压力 2NC.Z;
44.the suspected noncompliance 涉嫌存在违法行为 _jLL_GD
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 q"\Z-D0B4
47.approach the materiality level 接近重要性水平 l_o@miG/
48.an acceptably low level 可接受水平 .
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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 ABQ('#78
50.misstatements or omissions 错报或漏报 =]6%G7T
51.aggregate 总计 }4 )H
52.subsequent events 期后事项 /|tJ6T1LrB
53.adjust the financial statements 调整财务报表 1_9<3,7
54.perform additional audit procedures 实施追加的审计程序 JMrEFk
55.audit risk 审计风险 (gP)%
56.detection risk 检查风险 ZCmgs4W!
57.inappropriate audit opinion 不适当的审计意见 #Y*X<L
58.material misstatement 重大的错报 8K:y\1
59.tolerable misstatement 可容忍错报 ,}3
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60.the acceptable level of detection risk 可接受的检查风险 hIy ~B['
61.assessed level of material misstatement risk 重大错报风险的评估水平 /N =b\-]
62.simall business 小规模企业 ED=V8';D
63.accounting system 会计系统 D{GfLib"U
64.test of control 控制测试 K2TcOFQ
65.walk-through test 穿行测试 5gYRwuf
66.communication 沟通 L2\#w<d
67.flow chart 流程图 +R3k-' >
68.reperformance of internal control 重新执行 "W6uV!
69.audit evidence 审计证据 t{ xf:~B
70.substantive procedures 实质性程序 -ws? "_w
71.assertions 认定 ]Lf{Jboo
72.esistence 存在 U#lCj0iUt,
73.occurrence 发生 dP
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74.completeness 完整性 \pPY37l
75.rights and obligations 权利和义务 wPQH(~k:
76.valuation and allocation 计价和分摊 ]<ldWL
77.cutoff 截止 24
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78.accuracy 准确性 .nrMfl_
79.classification 分类 !%CWZZ 6u
80.inspection 检查 r)y=lAyF>
81.supervision of counting 监盘 nV"~-On
82.observation 观察 QoI3>Oj=
83.confirmation 函证 /rK}?U
84.computation 计算 O#ai)e_uQk
85.analytical procedures 分析程序 uGwm
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86.vouch 核对 *=8JIs A>!
87.trace 追查 @i2E\}
88.audit sampling 审计抽样 s^Y"' ` +
89.error 误差 JZ)RGSG i
90.expected error 预期误差 VJeu8ZJ.
91.population 总体 %Qmn-uZ
92.sampling risk 抽样风险 <^&ehy:7y
93.non- sampling risk 非抽样风险 z>LUH
94.sampling unit 抽样单位 2L3)#22m*
95.statistical sampling 统计抽样 Px4)>/ z,
96.tolerable error 可容忍误差 nCUg,;_=
97.the risk of under reliance 信赖不足风险 w mn+
98.the risk of over reliance 信赖过度风险 h{%nC>m;
99.the risk of incorrect rejection 误拒风险 {#ZlM
100. the risk of incorrect acceptance 误受风险 joFm]3$;
101.working trial balance 试算平衡表 5 h-@|t
102.index and cross-referencing 索引和交叉索引 ]] !VK
103.cash receipt 现金收入 Ur9?Td'*>
104.cash disbursement 现金支出 6/5YjO|a
105.bank statement 银行对账单 abuh`H#
106.bank reconciliation 银行存款余额调节表 p)`{Sos
107.balance sheet date 资产负债表日 N(;1o.~
108.net realizable value 可变现净值 $Ipg&`S"
109.storeroom 仓库 C6VLy x
110.sale invoice 销售发票 F}F&T
111.price list 价目表 ~5NXd)2+Ks
112.positive confirmation request 积极式询证函 (7vF/7BZ|_
113.negative confirmation request 消极式询证函 AP
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114.purchase requisition 请购单 o)h_H;
115.receiving report 验收报告
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116.gross margin 毛利 '.on)Zd.
117.manufacturing overhead 制造费用 #*D)Q/k
118.material requisition 领料单 ( Z619w
119.inventory-taking 存货盘点 FEW14U'O
120.bond certificate 债券 Bc(Y(X$PK
121.stock certificate 股票 B;M?,<%FRU
122.audit report 审计报告 x6Bu F_.
123.entity 被审计单位 v_BcTzQ0S
124.addressee of the audit report 审计报告的收件人 L5Ebc#
125.unqualified opinion 无保留意见 _tiujP
126.qualified opinion 保留意见 Hkk/xNP
127.disclaimer of opinion 无法表示意见 8*W#D
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128.adverse opinion 否定意见 pM+ AjPr
129 Auditors‘Report审计报告 xqeyD* s
130 internal audit内部审计 \9cbI3rGz
131 public sector audit政府审计 C
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账项基础审计accounting number-based audit 'KP@W9j
风险导向审计方法risk-oriented audit approach 6@Y_*4$|