1.audit 审计 WM5s
2.attestation T`7;Rl'Q
鉴证 JO\Tf."a \
3.credibility oGx OJyD
可信赖程度 Ls )y.u
4.audit of financial statements 财务报表审计 Q(
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5.agreed-upon procedures 执行商定程序 7YsBwo
6.high levels of assurance 高水平保证 [>QV^2'Z
7.compilation 编制 ]4-lrI1#
8.reliability 可靠性 ,S
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9.relevance 相关性 >B/ jTn5=
10.professional skepticism 职业谨慎 8-5MGh0L
11.objectivity 客观性
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12. professional competence 专业胜任能力 r,X5@/
13.Senior/CPA-in-charge 项目经理 {%5k1,/(
14.audit engagement letter 业务约定书 $r)+7i
15.recurring audit 连续审计 T{3C3EE?]
16.the client 委托人 (iM"ug2
17.change CPA 更换注册会计师 l_Gv dD
18.the existing CPA 现任注册会计师 {i y[8eLg
19.the successor CPA 后任注册会计师 h\".Ty
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20.the preceding CPA前任注册会计师 ?9xaBWf
21.issue the audit report 出具审计报告 &M(=#pq9
22.expert 专家 &cztUM(
23.the board of directors 董事会 h~haA8i?{
24.knowledge of the entity‘ s business 了解被审计单位情况 =8O057y
25.assess material misstatement risks评估重大错报风险 &54fFyJF
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [T#5$J
27.a general knowledge of ————- 初步了解―――的情况 HMGby
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28.a more knowledge of—————— 进一步了解的情况 r2H \B,_
29.the prior year‘s working papers 以前年度工作底稿 .|
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30.minutes of meeting 会议纪要 4of3#
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31.business risks 经营风险 \9;u.&$mNB
32.appropriateness 适当性 FVM:%S
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33.accounting estimate 会计估计 u}Vc2a,WV
34.management representations 管理层声明 UOHU1.3$T
35.going concern assumption 持续经营假设 Z3?,r
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36.audit plan 审计计划 X{zg-k(@
37.significant audit areas 重点审计领域 XlIRedZ{
38.error 错误 7_C;-
39.fraud舞弊 .WM 0x{t/
40.modified or additional procedures 修改或追加审计程序 |3{DlZ2S
41.misappropriation of assets 侵占资产 fmZ5rmw!
42.transactions without substance 虚假交易 |P7c {
43.unusual pressures 异常压力 ?#?[6t
44.the suspected noncompliance 涉嫌存在违法行为 6,
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45.materialiy 重要性 J.Mj76\_
46.exceed the materiality level 超过重要性水平 WqP>cl2Lm
47.approach the materiality level 接近重要性水平 e@' rY#:u
48.an acceptably low level 可接受水平 @Aa$k:_
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 G6K;3B
50.misstatements or omissions 错报或漏报 M,@\*qlEJ
51.aggregate 总计 cnr&%-
52.subsequent events 期后事项 Xr\|U89P
53.adjust the financial statements 调整财务报表 Y,EReamp
54.perform additional audit procedures 实施追加的审计程序 ._@Scd
55.audit risk 审计风险 3|zqEGT*
56.detection risk 检查风险 j~,7JJ
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57.inappropriate audit opinion 不适当的审计意见 @k:f(c
58.material misstatement 重大的错报 RN\4y{@
59.tolerable misstatement 可容忍错报 *n mr4Q'v{
60.the acceptable level of detection risk 可接受的检查风险 $G/h-6+8
61.assessed level of material misstatement risk 重大错报风险的评估水平 <![tn#_
62.simall business 小规模企业 YVt#( jl
63.accounting system 会计系统 WmU4~.
64.test of control 控制测试 OJ8 ac6cJ
65.walk-through test 穿行测试 ,ButNBv
66.communication 沟通 #-
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67.flow chart 流程图 ^|y6oj
68.reperformance of internal control 重新执行 }M?\BH&
69.audit evidence 审计证据 *O-1zIlp
70.substantive procedures 实质性程序 -y]\;pbZ0
71.assertions 认定 Ug>yTc_(7
72.esistence 存在 W
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73.occurrence 发生 `s#0/t
74.completeness 完整性 cPA-EH
75.rights and obligations 权利和义务 WNSf$D{p
76.valuation and allocation 计价和分摊 W^; wr#
77.cutoff 截止 t"M&Yy
78.accuracy 准确性 Kp?
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79.classification 分类 xCwd*lsM
80.inspection 检查 /Am,5X.
81.supervision of counting 监盘 9bvz t8pc
82.observation 观察 e!
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83.confirmation 函证 ~]f+
84.computation 计算 OAPR wOQ^=
85.analytical procedures 分析程序 :0G "EM4
86.vouch 核对 .),ql_sXr
87.trace 追查 z%cq%P8g
88.audit sampling 审计抽样 g a|RW0
89.error 误差 \jL n5$OW
90.expected error 预期误差 =au7'i |6
91.population 总体 <#AS[Q[N
92.sampling risk 抽样风险 l
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93.non- sampling risk 非抽样风险 ; (I(TG
94.sampling unit 抽样单位 -
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95.statistical sampling 统计抽样 -o c@$*t
96.tolerable error 可容忍误差 =4`#OQ&g
97.the risk of under reliance 信赖不足风险 lZoy(kdc
98.the risk of over reliance 信赖过度风险 1{@f:~
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99.the risk of incorrect rejection 误拒风险 z5G<
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100. the risk of incorrect acceptance 误受风险 *Pj[r
101.working trial balance 试算平衡表 t.wB\Kmt\
102.index and cross-referencing 索引和交叉索引 2qV.`d
103.cash receipt 现金收入 ~lO^C
104.cash disbursement 现金支出 CVfQ
105.bank statement 银行对账单 $s$j</.q
106.bank reconciliation 银行存款余额调节表 %oVoE2T{@
107.balance sheet date 资产负债表日 [ ySO
108.net realizable value 可变现净值 "e]1|~
109.storeroom 仓库 Yw7+wc8R
110.sale invoice 销售发票 1F?`.~q
111.price list 价目表 dx['7l;I
112.positive confirmation request 积极式询证函 #B7_5y^
113.negative confirmation request 消极式询证函 gBM6{48GF
114.purchase requisition 请购单 p)l >bC?3
115.receiving report 验收报告 4+&4
116.gross margin 毛利 +~~FfIzf#
117.manufacturing overhead 制造费用 ^M?O
118.material requisition 领料单 FPj j1U`C
119.inventory-taking 存货盘点 !Ld0c4
120.bond certificate 债券 cHN
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121.stock certificate 股票 YC!Tgb~H
122.audit report 审计报告 pw;
123.entity 被审计单位 ]pUf[^4
124.addressee of the audit report 审计报告的收件人 +$Q.N{LV
125.unqualified opinion 无保留意见 /G)Y~1ASA%
126.qualified opinion 保留意见 ?kBi9^)N4
127.disclaimer of opinion 无法表示意见 EHpIbj;n
128.adverse opinion 否定意见 ^6&?R
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129 Auditors‘Report审计报告 9WN4eC$
130 internal audit内部审计 PDN3=PAR/A
131 public sector audit政府审计 ?VC[%sjwn
账项基础审计accounting number-based audit 3I0=^>A
风险导向审计方法risk-oriented audit approach AgKG>%0