1.audit 审计 6(5c7R#
2.attestation $p
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鉴证 \1khyF'
3.credibility j)<[j&OWw
可信赖程度 B(EtXB9
4.audit of financial statements 财务报表审计 B$EK_@M
5.agreed-upon procedures 执行商定程序 <lX:eR1
6.high levels of assurance 高水平保证 b2%blQgo
7.compilation 编制 *%f3rvt7@)
8.reliability 可靠性 8ok7|DJ
9.relevance 相关性 .i\wE@v
10.professional skepticism 职业谨慎 9w$7VW;
11.objectivity 客观性 `i{4cT8:
12. professional competence 专业胜任能力 o9^$hDs,si
13.Senior/CPA-in-charge 项目经理 Uc>LFX&
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14.audit engagement letter 业务约定书 "$%{}{#W0
15.recurring audit 连续审计 m4\g o
16.the client 委托人 A&?WP\_z
17.change CPA 更换注册会计师 IM2/(N.%
18.the existing CPA 现任注册会计师 |3W3+Rn!
19.the successor CPA 后任注册会计师 n+S&!PB
20.the preceding CPA前任注册会计师 ^K*~
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21.issue the audit report 出具审计报告 @YbZ8Uc
22.expert 专家 EsNk<Ra
23.the board of directors 董事会 rGAFp,}-f
24.knowledge of the entity‘ s business 了解被审计单位情况 } pSt@3o,
25.assess material misstatement risks评估重大错报风险 )<tzm'Rc
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 %!#rrt,F
27.a general knowledge of ————- 初步了解―――的情况 u<J2p?`\&`
28.a more knowledge of—————— 进一步了解的情况 U0ns3LirP
29.the prior year‘s working papers 以前年度工作底稿 TosPk(o
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30.minutes of meeting 会议纪要 ^S:cNRSW"
31.business risks 经营风险 Ty(yh(oYF`
32.appropriateness 适当性 d"Ml^rAn
33.accounting estimate 会计估计 eF*TLI<[^I
34.management representations 管理层声明 8p3ZF@c~t
35.going concern assumption 持续经营假设 ejDCmD
36.audit plan 审计计划 u_hE7#i
37.significant audit areas 重点审计领域 dW:w<{a!R
38.error 错误 |A2W8b
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39.fraud舞弊 QGu7D #%|
40.modified or additional procedures 修改或追加审计程序 'bbV<?):
41.misappropriation of assets 侵占资产 Cw@k.{*7,
42.transactions without substance 虚假交易 Jq=X!mTd.
43.unusual pressures 异常压力 :K!GR
44.the suspected noncompliance 涉嫌存在违法行为 )
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45.materialiy 重要性 B=r]_&u-u
46.exceed the materiality level 超过重要性水平 /[p?_EX@
47.approach the materiality level 接近重要性水平 gizmJ:<
48.an acceptably low level 可接受水平 xop-f#U*
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 )<m=YI
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50.misstatements or omissions 错报或漏报 jcT{ugpq
51.aggregate 总计 ktkn2Twa/
52.subsequent events 期后事项 w50.gr7
53.adjust the financial statements 调整财务报表 Ki&WS<,0Z
54.perform additional audit procedures 实施追加的审计程序 f]{1ZU%4
55.audit risk 审计风险 ..v@Q%
56.detection risk 检查风险 g!~-^_F
57.inappropriate audit opinion 不适当的审计意见 }
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58.material misstatement 重大的错报 Vq? 8u/
59.tolerable misstatement 可容忍错报 -P IA;#Gs
60.the acceptable level of detection risk 可接受的检查风险 (xjoRbU*
61.assessed level of material misstatement risk 重大错报风险的评估水平 nph7&[xQI
62.simall business 小规模企业 @+QYWh'
63.accounting system 会计系统 w%%6[<3%
64.test of control 控制测试 tIc0S!H#
65.walk-through test 穿行测试 tU-#pB>H
66.communication 沟通 4O5n6~24
67.flow chart 流程图 @1
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68.reperformance of internal control 重新执行 D
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69.audit evidence 审计证据 !HT>
70.substantive procedures 实质性程序 1"~O"m sb
71.assertions 认定 ZQgxrZx3
72.esistence 存在 ~_/<PIm
73.occurrence 发生 _>Pe]3
74.completeness 完整性 4w?]dDyc%
75.rights and obligations 权利和义务 fwar8
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76.valuation and allocation 计价和分摊 \(3Qqbw
77.cutoff 截止 2Mv)0%,c
78.accuracy 准确性 9!Q
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79.classification 分类 +S:u[x
80.inspection 检查 p4<M|1Z&
81.supervision of counting 监盘 6qmo
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82.observation 观察 4jq`No_
83.confirmation 函证 %nG~u,_2f
84.computation 计算 '>S8t/
85.analytical procedures 分析程序 tq4"QBIKh
86.vouch 核对 -=v/p*v0o
87.trace 追查 TV[6+i*#
88.audit sampling 审计抽样 JaB tX'
89.error 误差 *cI6&;y
90.expected error 预期误差 "`V"2zZlj
91.population 总体 !`d
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92.sampling risk 抽样风险 inq4CGY
93.non- sampling risk 非抽样风险 |P[D2R}
94.sampling unit 抽样单位 af`f*{Co3
95.statistical sampling 统计抽样 s$+: F$Y0
96.tolerable error 可容忍误差 leX7(Y;!a7
97.the risk of under reliance 信赖不足风险 "\R@lUx.Y
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 1Q2k>q8
100. the risk of incorrect acceptance 误受风险 G74a9li@
101.working trial balance 试算平衡表 EnsNO_"e|
102.index and cross-referencing 索引和交叉索引 #4|i@0n}D
103.cash receipt 现金收入 {XVf|zM,
104.cash disbursement 现金支出
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105.bank statement 银行对账单 6LF^[b/u
106.bank reconciliation 银行存款余额调节表 2)j#O
107.balance sheet date 资产负债表日 LYxlo<f
108.net realizable value 可变现净值 .k!k-QO5La
109.storeroom 仓库 HnKF#
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110.sale invoice 销售发票 a_}BTkfHa
111.price list 价目表 GQ8Dj!8
112.positive confirmation request 积极式询证函 Xj@
113.negative confirmation request 消极式询证函 l52n/w#qFB
114.purchase requisition 请购单 $M8>SLd
115.receiving report 验收报告 =+sIX3
116.gross margin 毛利 k
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117.manufacturing overhead 制造费用 ovBd%wJ 0
118.material requisition 领料单 s+\qie
119.inventory-taking 存货盘点 *M\i4FO8
120.bond certificate 债券 v2uS6
121.stock certificate 股票 +ke42Jwt
122.audit report 审计报告 QWQ6j#`
123.entity 被审计单位 =QxE-)v
124.addressee of the audit report 审计报告的收件人 $/U^/2)
125.unqualified opinion 无保留意见 =LeVJGF
126.qualified opinion 保留意见 @gVyLefS6g
127.disclaimer of opinion 无法表示意见 KohQ6q
128.adverse opinion 否定意见 %>*0.)wG
129 Auditors‘Report审计报告 _-yF9g"I
130 internal audit内部审计 6w`}+3
131 public sector audit政府审计 pmpn^ZR
账项基础审计accounting number-based audit 1wNY}3
风险导向审计方法risk-oriented audit approach /j5-
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