1.audit 审计 $9X?LGUz
2.attestation ;XjXv'
鉴证 $XMpC{
3.credibility h>cj
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可信赖程度 'X6Y!VDd
4.audit of financial statements 财务报表审计 S'ms>ZENC
5.agreed-upon procedures 执行商定程序 S0:Oep
6.high levels of assurance 高水平保证 u#^l9/tl
7.compilation 编制 Fi;OZ>;a
8.reliability 可靠性 0nB[Udk?
9.relevance 相关性 l.Ev]G/5
10.professional skepticism 职业谨慎 F!/-2u5gF
11.objectivity 客观性 (0`w.n
12. professional competence 专业胜任能力 `l.bU3
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13.Senior/CPA-in-charge 项目经理 ~@X3qja
14.audit engagement letter 业务约定书 2g?q4e,
15.recurring audit 连续审计 =e PX^J*M'
16.the client 委托人 wxPl[)E
17.change CPA 更换注册会计师 `jTB9A"
18.the existing CPA 现任注册会计师 94t`&jZ&|u
19.the successor CPA 后任注册会计师 t#y,9>6
20.the preceding CPA前任注册会计师 xWK/uE (
21.issue the audit report 出具审计报告 Yh@2m9
22.expert 专家 Ej6ho 0_
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 AcXVfk
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25.assess material misstatement risks评估重大错报风险 ~%M*@fm
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 j)YX=r;xM
27.a general knowledge of ————- 初步了解―――的情况 #9.%>1{6Y
28.a more knowledge of—————— 进一步了解的情况 Y}t)!}p$r
29.the prior year‘s working papers 以前年度工作底稿 ~!g2+^G7+P
30.minutes of meeting 会议纪要 wqV"fZA\]
31.business risks 经营风险 LayK&RwL
32.appropriateness 适当性 #G`K<%{?f
33.accounting estimate 会计估计 .7 LQ l?
34.management representations 管理层声明 c|a
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35.going concern assumption 持续经营假设 9^?muP<A
36.audit plan 审计计划 JZ5 ";*,
37.significant audit areas 重点审计领域 G{>PYLxOb
38.error 错误 LYd:S
39.fraud舞弊 7I&o
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 "X;5*
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42.transactions without substance 虚假交易 UF }[%Sa
43.unusual pressures 异常压力 fR {_P
44.the suspected noncompliance 涉嫌存在违法行为 2e-bt@0t
45.materialiy 重要性 In1n.oRFn^
46.exceed the materiality level 超过重要性水平 %la1-r~
47.approach the materiality level 接近重要性水平 )S`[ gK
48.an acceptably low level 可接受水平 zb"4_L@m2
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 U:3OE97
50.misstatements or omissions 错报或漏报 Wq5}LO)
51.aggregate 总计 Gr/}&+S
52.subsequent events 期后事项 wF% RM$
53.adjust the financial statements 调整财务报表 r%iFsV_
54.perform additional audit procedures 实施追加的审计程序 FkuD Gg~a
55.audit risk 审计风险 CxJ3u
56.detection risk 检查风险 q+*
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57.inappropriate audit opinion 不适当的审计意见 p[].4_B;
58.material misstatement 重大的错报 qz3
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59.tolerable misstatement 可容忍错报 ,c?(
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60.the acceptable level of detection risk 可接受的检查风险 j%w^8}U>G
61.assessed level of material misstatement risk 重大错报风险的评估水平 5~jz| T}s
62.simall business 小规模企业 qq<T~^
63.accounting system 会计系统 /je
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64.test of control 控制测试 JR15y3F
65.walk-through test 穿行测试 5G(dvM-n
66.communication 沟通 #ley3rJW]
67.flow chart 流程图 3#dz6+
68.reperformance of internal control 重新执行 2Vf242z_
69.audit evidence 审计证据 {7]maOg>7J
70.substantive procedures 实质性程序 p'%S{v@5((
71.assertions 认定 GI,TE
72.esistence 存在 (s&]V49
73.occurrence 发生 1i~q~O,
74.completeness 完整性 %D:VcY9OC
75.rights and obligations 权利和义务 <rK[ &JlJ
76.valuation and allocation 计价和分摊 ^dhx/e%s
77.cutoff 截止 L*,h=#x(
78.accuracy 准确性 8]b;l; W5
79.classification 分类 YG
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80.inspection 检查 \ ~+b&
81.supervision of counting 监盘 AH/o-
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82.observation 观察 A[7H-1-
83.confirmation 函证 k+P3z&
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84.computation 计算 ;|?_C8
85.analytical procedures 分析程序 h%W,O,K/
86.vouch 核对 )AR-b8..o
87.trace 追查 Tsb}\
88.audit sampling 审计抽样 FGyrDRDwC
89.error 误差
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90.expected error 预期误差 *n&Sd~Mg
91.population 总体 rCczQ71W
92.sampling risk 抽样风险 K\;4;6g
93.non- sampling risk 非抽样风险 G"-V6CA[
94.sampling unit 抽样单位 )uo".n|n~B
95.statistical sampling 统计抽样 w@Q~ax/
96.tolerable error 可容忍误差 -.MJ3
97.the risk of under reliance 信赖不足风险 quaRVD>s +
98.the risk of over reliance 信赖过度风险 >Ovz;
99.the risk of incorrect rejection 误拒风险 0uW)&>W
100. the risk of incorrect acceptance 误受风险 Shy.:XI
101.working trial balance 试算平衡表 [f lK
102.index and cross-referencing 索引和交叉索引 71P. 9Iz
103.cash receipt 现金收入 gzSm=6Qw0
104.cash disbursement 现金支出 ocK4Nxs
105.bank statement 银行对账单 wXqwb|2
106.bank reconciliation 银行存款余额调节表 H!X*29nX
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 ':_gYA
109.storeroom 仓库 WTl0}wi
110.sale invoice 销售发票
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111.price list 价目表 U;
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112.positive confirmation request 积极式询证函 sn^ 3xAF
113.negative confirmation request 消极式询证函 <bg6k . s
114.purchase requisition 请购单 F}meKc?a
115.receiving report 验收报告 kv2o.q
116.gross margin 毛利 dnwzf=+>e
117.manufacturing overhead 制造费用 ^mFsrw
118.material requisition 领料单 W=293mME
119.inventory-taking 存货盘点 ?f'`b<o
120.bond certificate 债券 n[K%Xs)
121.stock certificate 股票 -X%twy=
122.audit report 审计报告 P{`fav
123.entity 被审计单位 C Q iHk
124.addressee of the audit report 审计报告的收件人 <kwF<J
125.unqualified opinion 无保留意见 1(# H%
126.qualified opinion 保留意见 \eQPvkx2
127.disclaimer of opinion 无法表示意见 Z"w}`&TC$^
128.adverse opinion 否定意见 h,BPf5\S
129 Auditors‘Report审计报告 'sa)_?Hy
130 internal audit内部审计 &Fuk+Cu{
131 public sector audit政府审计 wG)[Ik6:
账项基础审计accounting number-based audit cyHbAtl
风险导向审计方法risk-oriented audit approach S["r
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