1.audit 审计 :;TYL[
2.attestation CJA+v-
鉴证 (UcFNeo
3.credibility M.[wKGX(
可信赖程度 +2y&B,L_Wh
4.audit of financial statements 财务报表审计 GZ"/k<~0
5.agreed-upon procedures 执行商定程序 A'~#9@l<
6.high levels of assurance 高水平保证 *(nJX.7
7.compilation 编制 ^j iE9k)
8.reliability 可靠性 _n_sfT6)B
9.relevance 相关性 e
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10.professional skepticism 职业谨慎 y.ql#eQ,
11.objectivity 客观性 :rL?1"
12. professional competence 专业胜任能力 YkI9d&ib+
13.Senior/CPA-in-charge 项目经理 $WClpvVj
14.audit engagement letter 业务约定书 >[P%Ty);
15.recurring audit 连续审计 w"6aha* %7
16.the client 委托人 H9E(\)@
17.change CPA 更换注册会计师 ;NG1{]|Z
18.the existing CPA 现任注册会计师
;q&0,B
19.the successor CPA 后任注册会计师 x~Cz?ljbn
20.the preceding CPA前任注册会计师 #%WCL'6B
21.issue the audit report 出具审计报告 , QA9k$`
22.expert 专家 P'F~\**5
23.the board of directors 董事会 "ZqEP R)
24.knowledge of the entity‘ s business 了解被审计单位情况 K=o:V&
25.assess material misstatement risks评估重大错报风险 Ge1duRGa
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 {\Ys@FF
27.a general knowledge of ————- 初步了解―――的情况 Z>h{`
X\2
28.a more knowledge of—————— 进一步了解的情况 ^k;mn-0
29.the prior year‘s working papers 以前年度工作底稿 R9r)C{63S&
30.minutes of meeting 会议纪要 Z+,CL/
31.business risks 经营风险 wo]ks}9
32.appropriateness 适当性 `x*/UCy\
33.accounting estimate 会计估计 HT-PWk>2
34.management representations 管理层声明 22'vm~2E
35.going concern assumption 持续经营假设 r},lu=em
36.audit plan 审计计划 "?[7#d])
37.significant audit areas 重点审计领域 S[sr'ZW
38.error 错误 ]Y =S
39.fraud舞弊 kw#X]`c3
40.modified or additional procedures 修改或追加审计程序 FR(QFt!g
41.misappropriation of assets 侵占资产 R Y9.n
42.transactions without substance 虚假交易 T,Fm"U6[(
43.unusual pressures 异常压力 ,0,Oe=d
44.the suspected noncompliance 涉嫌存在违法行为 FNlx1U[
45.materialiy 重要性 =G*z
53
46.exceed the materiality level 超过重要性水平 }Q
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47.approach the materiality level 接近重要性水平 +9jivOmK
48.an acceptably low level 可接受水平 %VS 2M
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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 2;h+;G
50.misstatements or omissions 错报或漏报 I<KCt2:X
51.aggregate 总计 Yu;9&b
52.subsequent events 期后事项 $i -zMa
53.adjust the financial statements 调整财务报表 ]6q*)q:`
54.perform additional audit procedures 实施追加的审计程序 DEcGFRgN~
55.audit risk 审计风险 }Wqtip:L
56.detection risk 检查风险 s4N,^_j
57.inappropriate audit opinion 不适当的审计意见 Z) t{JHm:
58.material misstatement 重大的错报
<a fO 6?`
59.tolerable misstatement 可容忍错报 x?gQ\0S<
60.the acceptable level of detection risk 可接受的检查风险 :k\}Ik
61.assessed level of material misstatement risk 重大错报风险的评估水平 5DUi4 Cbgy
62.simall business 小规模企业 wZ
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63.accounting system 会计系统 sX
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64.test of control 控制测试 py=i!vb&Z%
65.walk-through test 穿行测试 $q^O%(
66.communication 沟通 CxkMhd8qz
67.flow chart 流程图 l*qk1H"g
68.reperformance of internal control 重新执行 >gF-6nPQ
69.audit evidence 审计证据 &D^
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70.substantive procedures 实质性程序 `LqnEutzc
71.assertions 认定 0+rW;-_(
72.esistence 存在 9V.+U7\w
73.occurrence 发生 E~}[+X@
74.completeness 完整性 ps"9;4P
75.rights and obligations 权利和义务 fH; |Rm
76.valuation and allocation 计价和分摊 y]w )`}Ax
77.cutoff 截止 u!M&;QL
78.accuracy 准确性 8z?$t-D O
79.classification 分类 qR_SQ
VN
80.inspection 检查 ?S8$5
gA
81.supervision of counting 监盘 @::lJDGVv
82.observation 观察 PMQb\%iE"
83.confirmation 函证 *Q0lC1GQ
84.computation 计算 t Z+0}d
85.analytical procedures 分析程序 p?}&
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86.vouch 核对 NWeV>;lh9
87.trace 追查 ?,!uA)({n
88.audit sampling 审计抽样 vu44 !c@
89.error 误差 4bE42c=Ca7
90.expected error 预期误差 Z`|> tbOfZ
91.population 总体 9OH.&g
92.sampling risk 抽样风险 Un]DFu
93.non- sampling risk 非抽样风险 a$A2IkD
94.sampling unit 抽样单位 &:-GI)[o
95.statistical sampling 统计抽样 `Y0fst<,
96.tolerable error 可容忍误差 p1C_`f N,
97.the risk of under reliance 信赖不足风险 ybC-f'0
98.the risk of over reliance 信赖过度风险 r!CA2iK`
99.the risk of incorrect rejection 误拒风险 1xq3RD
100. the risk of incorrect acceptance 误受风险 pz.Y=V\t
101.working trial balance 试算平衡表 u4@, *tT
102.index and cross-referencing 索引和交叉索引 W31LNysH!;
103.cash receipt 现金收入 `Yg7,{A\J
104.cash disbursement 现金支出 i[mC3ghM6,
105.bank statement 银行对账单 Tq.MubaO
106.bank reconciliation 银行存款余额调节表 6Q?BwD+>
107.balance sheet date 资产负债表日 w 7Cne%J8
108.net realizable value 可变现净值 u<x[5xH+
109.storeroom 仓库 2-QuT"Gkd
110.sale invoice 销售发票 ',:3>{9
111.price list 价目表 jQO*oq}
112.positive confirmation request 积极式询证函 ^
sS>Mts
113.negative confirmation request 消极式询证函 "4KkKi
114.purchase requisition 请购单 }klE0<W|5\
115.receiving report 验收报告 =`r ppO
116.gross margin 毛利 v`@5enr
117.manufacturing overhead 制造费用 F|DR
118.material requisition 领料单 fLLnf].O
119.inventory-taking 存货盘点 -/@|2!d
120.bond certificate 债券 7Y
oofI
121.stock certificate 股票 z
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122.audit report 审计报告 -7&^jP\,
123.entity 被审计单位 Uf=vs(
124.addressee of the audit report 审计报告的收件人 Iq^~
125.unqualified opinion 无保留意见 (N)r#"FV
126.qualified opinion 保留意见 lp IteZw:
127.disclaimer of opinion 无法表示意见 l~`txe
128.adverse opinion 否定意见 vx({N?
129 Auditors‘Report审计报告 j0ci~6&b3_
130 internal audit内部审计 z4 GN8:~x
131 public sector audit政府审计 d/"gq}NT
账项基础审计accounting number-based audit er&uC4Y]a
风险导向审计方法risk-oriented audit approach Y{+zg9L*