1.audit 审计 .cA[b
2.attestation _Y*:
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鉴证 zxCxGT\;
3.credibility 0\AYUa?RM
可信赖程度 Gb%PBg}HH
4.audit of financial statements 财务报表审计 @ :i>q$aF
5.agreed-upon procedures 执行商定程序 #jV6w=I
6.high levels of assurance 高水平保证 T7YzO,b/
7.compilation 编制 (jkjj7a
8.reliability 可靠性 P%smX`v
9.relevance 相关性 t=~5I>
10.professional skepticism 职业谨慎 -aGv#!aIl
11.objectivity 客观性 _OT kv6;4n
12. professional competence 专业胜任能力 \z8TYx@
13.Senior/CPA-in-charge 项目经理 muQ7sJ9
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14.audit engagement letter 业务约定书 `3r *Ae
15.recurring audit 连续审计 U %Aj~K^b
16.the client 委托人 WKpHb:H
17.change CPA 更换注册会计师 <;x+?j
18.the existing CPA 现任注册会计师 hNFMuv
19.the successor CPA 后任注册会计师 8k+Ctk
20.the preceding CPA前任注册会计师 R+Ke|C
21.issue the audit report 出具审计报告 cGC&O%`i,\
22.expert 专家 Y(/VW&K&:
23.the board of directors 董事会 A0S6 4(
24.knowledge of the entity‘ s business 了解被审计单位情况 lp?ge
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25.assess material misstatement risks评估重大错报风险 ?S!lX[#v
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p`{9kH1m e
27.a general knowledge of ————- 初步了解―――的情况 Zx5vIm
28.a more knowledge of—————— 进一步了解的情况 k+-u4W
29.the prior year‘s working papers 以前年度工作底稿 +98~OInySZ
30.minutes of meeting 会议纪要 }(J6zo9(x
31.business risks 经营风险
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32.appropriateness 适当性 uZ Id.+Rk
33.accounting estimate 会计估计 (XT^<#Ga
34.management representations 管理层声明 TA}gCXE
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35.going concern assumption 持续经营假设 g<KBsz!{
36.audit plan 审计计划 bQ0m=BzF
37.significant audit areas 重点审计领域 (a`z:dz}
38.error 错误 n?aogdK$V
39.fraud舞弊 2hf]XV\
40.modified or additional procedures 修改或追加审计程序 XXmtpM8
41.misappropriation of assets 侵占资产 Tb}`]Y`X
42.transactions without substance 虚假交易 BWL~)Hx
43.unusual pressures 异常压力 ~oT0h[<
44.the suspected noncompliance 涉嫌存在违法行为 +t/VF
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45.materialiy 重要性 6}Y^X
46.exceed the materiality level 超过重要性水平 u&bo32fc
47.approach the materiality level 接近重要性水平 tTF/$`Q#*
48.an acceptably low level 可接受水平 L ! yl^c
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 GC$Hp!H
50.misstatements or omissions 错报或漏报 VILzx+v
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51.aggregate 总计 lpve Yz
52.subsequent events 期后事项 5H==m~
53.adjust the financial statements 调整财务报表 rN$_(%m_N
54.perform additional audit procedures 实施追加的审计程序 QS_"fsyN:
55.audit risk 审计风险 ^"l>;.w
56.detection risk 检查风险 GIo&zPx
57.inappropriate audit opinion 不适当的审计意见 v8
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58.material misstatement 重大的错报 #12PO q
59.tolerable misstatement 可容忍错报 OMO.-p
60.the acceptable level of detection risk 可接受的检查风险 im%'S6_X4
61.assessed level of material misstatement risk 重大错报风险的评估水平 K-k;`s#
62.simall business 小规模企业 E n{vCN
63.accounting system 会计系统 |nz,srr~
64.test of control 控制测试 N\HOo-X
65.walk-through test 穿行测试 gjvKrg
66.communication 沟通 }I,]"0b
67.flow chart 流程图 ~+QfP:G
68.reperformance of internal control 重新执行 Q>JJI:uC4
69.audit evidence 审计证据 IR(JBB|xNQ
70.substantive procedures 实质性程序 XLg6?Nu
71.assertions 认定 ^#lPXC Bg
72.esistence 存在 io$A
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73.occurrence 发生 *8,]fBUq
74.completeness 完整性 8WZM}3x$f{
75.rights and obligations 权利和义务 WJ=eV8Uk
76.valuation and allocation 计价和分摊 :s$ rD
77.cutoff 截止 l>7`D3
78.accuracy 准确性 z~L(kf4
79.classification 分类 VoWlBH
80.inspection 检查 & 2>W=h
81.supervision of counting 监盘 ~F+{P4%`<
82.observation 观察 cZZ-K?_
83.confirmation 函证 vM1f
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84.computation 计算 @lDoMm,m'
85.analytical procedures 分析程序 ZnI_<
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86.vouch 核对 pDCQ?VW
87.trace 追查 ~H7m7
88.audit sampling 审计抽样 K.",=\53
89.error 误差 qx5.LiF
90.expected error 预期误差 M{3He)&
91.population 总体 #
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92.sampling risk 抽样风险 k^S=i_ U
93.non- sampling risk 非抽样风险 K82pWpR
94.sampling unit 抽样单位 |.)oV;9
95.statistical sampling 统计抽样 2"c$
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96.tolerable error 可容忍误差 NK~j>>^;v
97.the risk of under reliance 信赖不足风险 |94"bDL3~
98.the risk of over reliance 信赖过度风险 &^{HD }/{b
99.the risk of incorrect rejection 误拒风险 %'%ej^s-R
100. the risk of incorrect acceptance 误受风险 }tua0{N:z
101.working trial balance 试算平衡表 ' n#;~
102.index and cross-referencing 索引和交叉索引 7^ITedW@
103.cash receipt 现金收入 i~M CY.F
104.cash disbursement 现金支出 w(eAmN:zR
105.bank statement 银行对账单 k/u6Cw0/
106.bank reconciliation 银行存款余额调节表 o(u&n3Q'
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 ,<d[
5;7x
109.storeroom 仓库 Og Y4J|<
110.sale invoice 销售发票 &Op, ?\
111.price list 价目表 V&eti2&zO
112.positive confirmation request 积极式询证函 z\sy~DM
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113.negative confirmation request 消极式询证函 0;#%KC,
114.purchase requisition 请购单 ?76Wg::
115.receiving report 验收报告 p'0jdb :S
116.gross margin 毛利 i"_)91RA
117.manufacturing overhead 制造费用 w9SPkPkYE
118.material requisition 领料单 gah3d*d7
119.inventory-taking 存货盘点 4askQV &hj
120.bond certificate 债券 hJ (Q^Z
121.stock certificate 股票 N&]v\MjI62
122.audit report 审计报告 [V|,O'X ~
123.entity 被审计单位 J{
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124.addressee of the audit report 审计报告的收件人 t>)iC)^u
125.unqualified opinion 无保留意见 'nz;|6uC
126.qualified opinion 保留意见 u}\F9~W-{
127.disclaimer of opinion 无法表示意见 hq6B
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128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 %g5TU 6WP
130 internal audit内部审计 j&6,%s-M`a
131 public sector audit政府审计 D^baXp8
账项基础审计accounting number-based audit Hzcy'
风险导向审计方法risk-oriented audit approach 1XSA3;ZEc