1.audit 审计 )<5hga][~a
2.attestation @[TSJ
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鉴证 hu~XFRw15
3.credibility 3_J({
可信赖程度 q9Lq+4\
4.audit of financial statements 财务报表审计 @A-
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5.agreed-upon procedures 执行商定程序 )qD V3
6.high levels of assurance 高水平保证 rFW,x_*_vP
7.compilation 编制 0"mr*hyj
8.reliability 可靠性 :;&3"-
9.relevance 相关性 U@}P]'`'f
10.professional skepticism 职业谨慎 Jg6@)<n
11.objectivity 客观性 U6YQ*%mZ_
12. professional competence 专业胜任能力 [q|8.>sB
13.Senior/CPA-in-charge 项目经理 tSTl#xy
14.audit engagement letter 业务约定书 Ece=loV*l
15.recurring audit 连续审计 byk9"QeY\
16.the client 委托人 pO N@
17.change CPA 更换注册会计师 A%EGu4
18.the existing CPA 现任注册会计师 AaM~B`B
19.the successor CPA 后任注册会计师 oe=W}y_k
20.the preceding CPA前任注册会计师 ,,h>_IA
21.issue the audit report 出具审计报告 ?oU5H
22.expert 专家 .ITTY QHv)
23.the board of directors 董事会 l~x
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24.knowledge of the entity‘ s business 了解被审计单位情况 Z:VT%-
25.assess material misstatement risks评估重大错报风险 sQO>1bh
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 lQVK~8t3
27.a general knowledge of ————- 初步了解―――的情况 Mw6
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28.a more knowledge of—————— 进一步了解的情况 }x"8v&3CM_
29.the prior year‘s working papers 以前年度工作底稿 ii ^Nxnc=
30.minutes of meeting 会议纪要 6D4 j];~X
31.business risks 经营风险 e#ne 5
32.appropriateness 适当性 R`%O=S*]
33.accounting estimate 会计估计 x!fRT.,}
34.management representations 管理层声明 F^!_!V B
35.going concern assumption 持续经营假设 io7Zv*&T0
36.audit plan 审计计划 bKr73S9
37.significant audit areas 重点审计领域 S\@U3|Q5
38.error 错误 A/~^4DR
39.fraud舞弊 ~@D{&7@
40.modified or additional procedures 修改或追加审计程序 2'}/aL|G
41.misappropriation of assets 侵占资产 fLuOxYQbf
42.transactions without substance 虚假交易 /)V8X#,
43.unusual pressures 异常压力 #D%l;Ae
44.the suspected noncompliance 涉嫌存在违法行为 n-CFB:L
45.materialiy 重要性 |1m2h]];Q
46.exceed the materiality level 超过重要性水平 `Oe}OSxnT
47.approach the materiality level 接近重要性水平 I:] Pd
48.an acceptably low level 可接受水平 Qt=OiKZ
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 "X-"uIc
50.misstatements or omissions 错报或漏报 KWn.
51.aggregate 总计 j"vL$h
52.subsequent events 期后事项 _TVKvRh
53.adjust the financial statements 调整财务报表 -D
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54.perform additional audit procedures 实施追加的审计程序 xsx0ZovhY
55.audit risk 审计风险 W"5VqN6v
56.detection risk 检查风险 bO
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57.inappropriate audit opinion 不适当的审计意见 2Jt*s$
58.material misstatement 重大的错报 AN+S6t
59.tolerable misstatement 可容忍错报 xepp."O
60.the acceptable level of detection risk 可接受的检查风险 v@qVT'qlU
61.assessed level of material misstatement risk 重大错报风险的评估水平 7Dz-xM_?
62.simall business 小规模企业 35~1$uRA
63.accounting system 会计系统 Y58et9gRO
64.test of control 控制测试 DhiIKd9W
65.walk-through test 穿行测试 W<Asr@
66.communication 沟通 wU&vkb)k
67.flow chart 流程图 WCg&*
68.reperformance of internal control 重新执行 1j!{?t?
69.audit evidence 审计证据 &xS]
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70.substantive procedures 实质性程序 !InC8+be
71.assertions 认定 k1HCPj
72.esistence 存在 OJ<V<=MYZ
73.occurrence 发生 xDn#=%~+x
74.completeness 完整性 \!4_m8?
75.rights and obligations 权利和义务 $kY ]HI
76.valuation and allocation 计价和分摊 )/BbASO$)Z
77.cutoff 截止 w!52DBOe+
78.accuracy 准确性 nZ#0L`@"Y
79.classification 分类 uVzvUz{b
80.inspection 检查 w*gG1BV
81.supervision of counting 监盘 Z':w
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82.observation 观察 ZP"Xn/L
83.confirmation 函证 byX)4&
84.computation 计算 1W{t?1[s
85.analytical procedures 分析程序 LDj*~\vsq
86.vouch 核对 8]l(D
87.trace 追查 Z<[:v2
88.audit sampling 审计抽样 Eu$hC]w
89.error 误差 T0%l$#6v
90.expected error 预期误差 F;Bq[V)R
91.population 总体 ^8
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92.sampling risk 抽样风险 VB}^&{t)!
93.non- sampling risk 非抽样风险 =$\9t $A
94.sampling unit 抽样单位 !5>PZ{J
95.statistical sampling 统计抽样 jL:GP}I=
96.tolerable error 可容忍误差 I$oqFF|D
97.the risk of under reliance 信赖不足风险 *+j r? |
98.the risk of over reliance 信赖过度风险 uS5AD
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99.the risk of incorrect rejection 误拒风险 k
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100. the risk of incorrect acceptance 误受风险 b}Xh|0`b+
101.working trial balance 试算平衡表 $[+)N~
102.index and cross-referencing 索引和交叉索引 p4z
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103.cash receipt 现金收入 Up\ k67
104.cash disbursement 现金支出 >yqFO
105.bank statement 银行对账单 B$_-1^L
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106.bank reconciliation 银行存款余额调节表 yG,uD!N]|
107.balance sheet date 资产负债表日 6-f-/$B
108.net realizable value 可变现净值 [s~6,wz
109.storeroom 仓库 a[NR%Xq
110.sale invoice 销售发票 #:tC^7qk
111.price list 价目表 C{]1+eL
112.positive confirmation request 积极式询证函 'oF ('uR
113.negative confirmation request 消极式询证函 :dwP
114.purchase requisition 请购单 8Bx58$xRq
115.receiving report 验收报告 =!DpW VsQ
116.gross margin 毛利 4,?WNPqo
117.manufacturing overhead 制造费用 ;.3
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118.material requisition 领料单 z(1`Iy
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119.inventory-taking 存货盘点 nt*K@
120.bond certificate 债券 !3 zN [@w,
121.stock certificate 股票 &M6Zsmo
122.audit report 审计报告
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123.entity 被审计单位 %;b] k
124.addressee of the audit report 审计报告的收件人 0t
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125.unqualified opinion 无保留意见 W 'R^GIHs
126.qualified opinion 保留意见 b8|<O:]Hp
127.disclaimer of opinion 无法表示意见 5>aK4: S/
128.adverse opinion 否定意见 k;jXVa
129 Auditors‘Report审计报告 T%SK";PAU$
130 internal audit内部审计 ^n*:zmD
131 public sector audit政府审计 $
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账项基础审计accounting number-based audit d^d+8R
风险导向审计方法risk-oriented audit approach 'q1cc5(ueV