1.audit 审计 F[
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2.attestation ^1%gQ@P
鉴证 -CTsB)=\,
3.credibility <IF\;,.c
可信赖程度 ~'4:{xH
4.audit of financial statements 财务报表审计 $j~oB:3n7
5.agreed-upon procedures 执行商定程序 J{Z-4y
6.high levels of assurance 高水平保证 N1V qK
7.compilation 编制 ;5*)kX
8.reliability 可靠性 J6!t"eB+
9.relevance 相关性 u%#s_R
10.professional skepticism 职业谨慎 l;e&p${P
11.objectivity 客观性 }}GBCXA
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12. professional competence 专业胜任能力 Xcq9*!%o
13.Senior/CPA-in-charge 项目经理 b
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14.audit engagement letter 业务约定书 9iQcK&D
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15.recurring audit 连续审计 %;.|?gR
16.the client 委托人 }G8RJxy
17.change CPA 更换注册会计师 GXEOgf#i
18.the existing CPA 现任注册会计师 ,x+_/kqx
19.the successor CPA 后任注册会计师 Z?%j5G=4w
20.the preceding CPA前任注册会计师 ^"w.v' sL
21.issue the audit report 出具审计报告 HY]vaA`
22.expert 专家 zS:89y<
23.the board of directors 董事会 3I_"vk
24.knowledge of the entity‘ s business 了解被审计单位情况 >4d2IO1\
25.assess material misstatement risks评估重大错报风险 I
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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 ta+'*@V+G
27.a general knowledge of ————- 初步了解―――的情况 dt"[5;_P`
28.a more knowledge of—————— 进一步了解的情况 ];P^q`n=.
29.the prior year‘s working papers 以前年度工作底稿 ?l_>rSly5
30.minutes of meeting 会议纪要 b'$j* N
31.business risks 经营风险 9?*BN\E5S
32.appropriateness 适当性 kWfNgu$xK
33.accounting estimate 会计估计 s0Ii;7fA{
34.management representations 管理层声明 AJrwl^lm
35.going concern assumption 持续经营假设 SnbH`\U"
36.audit plan 审计计划 F}Bc +i#]
37.significant audit areas 重点审计领域 qYFol#=%
38.error 错误 1K'0ajl1A
39.fraud舞弊 N0c+V["s
40.modified or additional procedures 修改或追加审计程序 :):=
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41.misappropriation of assets 侵占资产 Y2Mti-\
42.transactions without substance 虚假交易 r'hr'wZ
43.unusual pressures 异常压力 x8T5aS
44.the suspected noncompliance 涉嫌存在违法行为 SaEe7eHd
45.materialiy 重要性 ]lF'o&v]
46.exceed the materiality level 超过重要性水平 gKg2Ntxj
47.approach the materiality level 接近重要性水平 *seKph+'c
48.an acceptably low level 可接受水平 NDB ]8C
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 (
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50.misstatements or omissions 错报或漏报 VEd#LSh
51.aggregate 总计 oll~|J^sg
52.subsequent events 期后事项 _ Z6/r^c
53.adjust the financial statements 调整财务报表 1fL@rR
54.perform additional audit procedures 实施追加的审计程序 [E(DGt
55.audit risk 审计风险 1vu4}%nD
56.detection risk 检查风险 tc@
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57.inappropriate audit opinion 不适当的审计意见 q*A2>0O
58.material misstatement 重大的错报 K0]'v>AWr
59.tolerable misstatement 可容忍错报 $*%Ml+H-
60.the acceptable level of detection risk 可接受的检查风险 0$,Ag;"^?
61.assessed level of material misstatement risk 重大错报风险的评估水平 $B4}('&4FQ
62.simall business 小规模企业 ^ h^2='p
63.accounting system 会计系统 w2~(/RgO
64.test of control 控制测试 b]s=Uv#)
65.walk-through test 穿行测试 ja~b5Tf9
66.communication 沟通 G=3/PYp
67.flow chart 流程图 w\_NrsO!x
68.reperformance of internal control 重新执行 Fm-W@
69.audit evidence 审计证据 "yc/8{U
70.substantive procedures 实质性程序 q4 'x'8
71.assertions 认定 i#1T68y}
72.esistence 存在 8N6a= [fv<
73.occurrence 发生 )?pin|_x
74.completeness 完整性 B>o\;) l3O
75.rights and obligations 权利和义务 ckt^D/c2
76.valuation and allocation 计价和分摊 yQhrPw> m
77.cutoff 截止 }QncTw0
78.accuracy 准确性 .,,?[TI
79.classification 分类 >
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80.inspection 检查 SBjtg@:G0n
81.supervision of counting 监盘 ;k7` `
82.observation 观察 GU'5`Yzd9
83.confirmation 函证 ^V_acAuS^
84.computation 计算 qB]z"Hfq,
85.analytical procedures 分析程序 7^
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86.vouch 核对 *8/Q_w
87.trace 追查 R^](X*
88.audit sampling 审计抽样 2k"a%#H8
89.error 误差 lIzJO$8cM
90.expected error 预期误差 nB,FJJ{kb
91.population 总体 35RH|ci&
92.sampling risk 抽样风险 1y0.tdI(
93.non- sampling risk 非抽样风险 ' QT(TF>
94.sampling unit 抽样单位 u{H,i(mx?
95.statistical sampling 统计抽样 <l wI| <
96.tolerable error 可容忍误差 #TW$J/Jb
97.the risk of under reliance 信赖不足风险 kc8GnKM&mc
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 <
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100. the risk of incorrect acceptance 误受风险 ![abDT5![
101.working trial balance 试算平衡表 J~gfMp.
102.index and cross-referencing 索引和交叉索引 (^a;2j9
103.cash receipt 现金收入 1V+1i)+
104.cash disbursement 现金支出 AV d
105.bank statement 银行对账单 e,~c~Db*
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106.bank reconciliation 银行存款余额调节表 y13=y}dyDH
107.balance sheet date 资产负债表日 //ZB B,[@
108.net realizable value 可变现净值 ^ ?tAt3dMI
109.storeroom 仓库 .j}u'!LKul
110.sale invoice 销售发票 a' #-%!]
111.price list 价目表 Q=PaTh
112.positive confirmation request 积极式询证函 &p;};n
113.negative confirmation request 消极式询证函 $Q{1^
114.purchase requisition 请购单 D4'XBXmb
115.receiving report 验收报告 fy_'K}i3
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116.gross margin 毛利 kOdS^-
117.manufacturing overhead 制造费用 a
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118.material requisition 领料单 { tR=D_5
119.inventory-taking 存货盘点 /=e[(5X|O
120.bond certificate 债券 zZ32K@
121.stock certificate 股票 3sp*.dk
122.audit report 审计报告 E=QL4*?
123.entity 被审计单位 R@VO3zs W
124.addressee of the audit report 审计报告的收件人 [7I|8
125.unqualified opinion 无保留意见 XIjSwR kYJ
126.qualified opinion 保留意见 pHg8(ru|
127.disclaimer of opinion 无法表示意见 (
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128.adverse opinion 否定意见 ['R=@.
129 Auditors‘Report审计报告 J1R%w{
130 internal audit内部审计 /$eEj
131 public sector audit政府审计 3gabk/
账项基础审计accounting number-based audit X2@o"xU
风险导向审计方法risk-oriented audit approach Uw&+zJ