1.audit 审计 Bc@30KiQ^
2.attestation ##H;Yb
鉴证 wW-A b
3.credibility ]/Vh{d|I&
可信赖程度 [|4}~UV
4.audit of financial statements 财务报表审计 4E2yH6l
5.agreed-upon procedures 执行商定程序 YMT8p\#rp
6.high levels of assurance 高水平保证 t9.,/o,
7.compilation 编制 #+9rjq:v#]
8.reliability 可靠性 }'%^jt[3
9.relevance 相关性 e^QVn\<c
10.professional skepticism 职业谨慎 P+h6!=nD7
11.objectivity 客观性 Y+g,pX
12. professional competence 专业胜任能力 XYjcJ
13.Senior/CPA-in-charge 项目经理 }|Uj"e
14.audit engagement letter 业务约定书 %tV3
2l=
15.recurring audit 连续审计 :G -1YA
16.the client 委托人 D9.`hs0
17.change CPA 更换注册会计师 f')c/Yw
18.the existing CPA 现任注册会计师 , 9mgY
p2
19.the successor CPA 后任注册会计师 Bz+.Qa+
20.the preceding CPA前任注册会计师 ahA{B1M)n
21.issue the audit report 出具审计报告 il12T`a
22.expert 专家 Gzw@w{JBL
23.the board of directors 董事会 i'HPRY
24.knowledge of the entity‘ s business 了解被审计单位情况 1 tPVP
25.assess material misstatement risks评估重大错报风险 3?2<WEYr
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 +{.780|
27.a general knowledge of ————- 初步了解―――的情况 gE\b982
28.a more knowledge of—————— 进一步了解的情况 icE|.[
29.the prior year‘s working papers 以前年度工作底稿 %zzYleJ!]
30.minutes of meeting 会议纪要 oV9
z(!X/
31.business risks 经营风险 >SoO4i8
32.appropriateness 适当性 rfs (#
33.accounting estimate 会计估计 6\4Z\82
34.management representations 管理层声明
aG(hs J)
35.going concern assumption 持续经营假设 k#C
f})
36.audit plan 审计计划 gfde#T)S
37.significant audit areas 重点审计领域 q\Rq!7
(
38.error 错误 ]]TqP{H
39.fraud舞弊 :=<0=JE#
40.modified or additional procedures 修改或追加审计程序 p&^J=_O
41.misappropriation of assets 侵占资产 qbiK^gR
42.transactions without substance 虚假交易 ]tB@kBi "
43.unusual pressures 异常压力 _ 5"+Dv
44.the suspected noncompliance 涉嫌存在违法行为 vT c7an6fy
45.materialiy 重要性 M+poB+K.
46.exceed the materiality level 超过重要性水平 mu[Op*)
47.approach the materiality level 接近重要性水平 d
yh<pX/$
48.an acceptably low level 可接受水平 E1 |<Pt
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 uvnI>gv
50.misstatements or omissions 错报或漏报 sWHyL(C@
51.aggregate 总计 XA<ozq'
52.subsequent events 期后事项 H(|AH;?ou
53.adjust the financial statements 调整财务报表 +j{Y,t{4
54.perform additional audit procedures 实施追加的审计程序 0(y:$
55.audit risk 审计风险 &nY;=Hv`WY
56.detection risk 检查风险 &gn-Wb?
57.inappropriate audit opinion 不适当的审计意见 S2K#[mDG
58.material misstatement 重大的错报 53Yxz3v
59.tolerable misstatement 可容忍错报 2-dh;[4
60.the acceptable level of detection risk 可接受的检查风险 +C+<BzR~A.
61.assessed level of material misstatement risk 重大错报风险的评估水平 _c2WqQ-05
62.simall business 小规模企业 pu9^e4B9
63.accounting system 会计系统 19c@ `?
64.test of control 控制测试 V.6)0fKZW
65.walk-through test 穿行测试 d'"r("w#
66.communication 沟通 @;iXp>&&
67.flow chart 流程图
>&U@f
68.reperformance of internal control 重新执行 n2f6p<8A
69.audit evidence 审计证据 j 1*f]va
70.substantive procedures 实质性程序 8{0
k0 &x
71.assertions 认定 UDEj[12S
72.esistence 存在 y('k`>C
73.occurrence 发生 6w|J-{2
74.completeness 完整性 [AS}RV
75.rights and obligations 权利和义务 O_;Dk W
76.valuation and allocation 计价和分摊 ""% A'TZ
77.cutoff 截止 8'#/LA[uPe
78.accuracy 准确性 "Sridh?
79.classification 分类 T2FE+ A]n9
80.inspection 检查 %m&@o~+
81.supervision of counting 监盘 5~H#(d<oZ
82.observation 观察 MS3=~*+
83.confirmation 函证 &GhPvrxI?
84.computation 计算 mi,&0xDea
85.analytical procedures 分析程序 ,"\@fwy{
86.vouch 核对 ;_O)
p,p
87.trace 追查 Vh|\ _~9
88.audit sampling 审计抽样 y_p.Gzy(^}
89.error 误差 M.q=p[
90.expected error 预期误差 h-#1U3d
91.population 总体
4x;_AN
92.sampling risk 抽样风险 @7oL#-
93.non- sampling risk 非抽样风险 x =q;O+7]
94.sampling unit 抽样单位 IkPN?N
95.statistical sampling 统计抽样 HKDID[d0
96.tolerable error 可容忍误差 CGbwm
Px
97.the risk of under reliance 信赖不足风险 c>:R3^\lwx
98.the risk of over reliance 信赖过度风险 ?jx1R^
99.the risk of incorrect rejection 误拒风险 V~@^`Gd
100. the risk of incorrect acceptance 误受风险 hk[
%a$Y
101.working trial balance 试算平衡表 CW&.
NT
102.index and cross-referencing 索引和交叉索引 he(A3{'
103.cash receipt 现金收入 P"/G
104.cash disbursement 现金支出 ~;]W T
105.bank statement 银行对账单 [ic 870_
106.bank reconciliation 银行存款余额调节表 G\de2Q"d:O
107.balance sheet date 资产负债表日 E>|: D
108.net realizable value 可变现净值 v\tEVhm
109.storeroom 仓库 "A$!,
PX6
110.sale invoice 销售发票 0Hxmm@X
2
111.price list 价目表 *)M49a*UD
112.positive confirmation request 积极式询证函 2-N
'ya
113.negative confirmation request 消极式询证函 p Z: F:
114.purchase requisition 请购单 HlvuW(,x=
115.receiving report 验收报告 ;!!n{l$r'
116.gross margin 毛利 ~*A8+@\R
117.manufacturing overhead 制造费用 *z*uEcitW
118.material requisition 领料单 -i yyn^|
119.inventory-taking 存货盘点 6 5N~0t
120.bond certificate 债券 +ZM)bbB
121.stock certificate 股票 VXLT^iX
122.audit report 审计报告 L>yJ
123.entity 被审计单位
aI^/X{d
124.addressee of the audit report 审计报告的收件人 mpPdG
125.unqualified opinion 无保留意见 ojvj}ln
126.qualified opinion 保留意见 /='. 4v
127.disclaimer of opinion 无法表示意见 FKNMtp[`
128.adverse opinion 否定意见 E;JsBH
129 Auditors‘Report审计报告 nD5 gP
130 internal audit内部审计 $6OkIP.
131 public sector audit政府审计 1cS}J:0P
账项基础审计accounting number-based audit NS%WeAf
风险导向审计方法risk-oriented audit approach ;s`sn$@