1.audit 审计 9<r}s
2.attestation t'/;Z:
鉴证 :NyE d<'
3.credibility e*Med)tc^$
可信赖程度 ZvKMRW
4.audit of financial statements 财务报表审计 |dzF>8< )
5.agreed-upon procedures 执行商定程序 swgBPJ"?
6.high levels of assurance 高水平保证 'i-O
7.compilation 编制 G&H"8REm
8.reliability 可靠性 R}26 "+~
9.relevance 相关性 ,DOmh<b
10.professional skepticism 职业谨慎 oVsazYJ|?
11.objectivity 客观性 E.bbIV6mQ
12. professional competence 专业胜任能力 9>>}-;$
13.Senior/CPA-in-charge 项目经理 ;i?!qB>baX
14.audit engagement letter 业务约定书 0qUap*fvC
15.recurring audit 连续审计 XFe7qt;%
16.the client 委托人 6EWB3.x19
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 *g6o ;c
19.the successor CPA 后任注册会计师 9o'6es..@Z
20.the preceding CPA前任注册会计师 ,#O8:s
21.issue the audit report 出具审计报告 /8HO7E+5
22.expert 专家 (t['
23.the board of directors 董事会 !QspmCo+
24.knowledge of the entity‘ s business 了解被审计单位情况 0l@+xS;
25.assess material misstatement risks评估重大错报风险 yE9.]j
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 ghj~r
27.a general knowledge of ————- 初步了解―――的情况 v('d H"Y
28.a more knowledge of—————— 进一步了解的情况 Y/(-mcR
29.the prior year‘s working papers 以前年度工作底稿 :vT%5CQ
30.minutes of meeting 会议纪要 qE:DJy<
31.business risks 经营风险 V gk
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32.appropriateness 适当性
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33.accounting estimate 会计估计 e!Okc*,
34.management representations 管理层声明 9r#{s Y
35.going concern assumption 持续经营假设 D:EF@il
36.audit plan 审计计划 H\bIO!vb
37.significant audit areas 重点审计领域 Q>ytO'v
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38.error 错误 Th^#H
39.fraud舞弊 MT0{hsuK9
40.modified or additional procedures 修改或追加审计程序 gAP}KR#T
41.misappropriation of assets 侵占资产 `p|vutk)U
42.transactions without substance 虚假交易 2&URIQg*J
43.unusual pressures 异常压力 D .`\ ^a
44.the suspected noncompliance 涉嫌存在违法行为 j
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45.materialiy 重要性 7k|(5P;
46.exceed the materiality level 超过重要性水平 n<*]`do,w
47.approach the materiality level 接近重要性水平 }C.{+U
48.an acceptably low level 可接受水平 BB$>h-M/%#
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 fk1f'M)/8
50.misstatements or omissions 错报或漏报 V p{5Kxq
51.aggregate 总计 #+k[[; 0
52.subsequent events 期后事项 1}*;
53.adjust the financial statements 调整财务报表 hM w`e
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 2,0F8=L
56.detection risk 检查风险 xltu
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57.inappropriate audit opinion 不适当的审计意见 MNC!3d(D\R
58.material misstatement 重大的错报 jF9CTL<
59.tolerable misstatement 可容忍错报 Beg5[4@
60.the acceptable level of detection risk 可接受的检查风险 U^\~{X
61.assessed level of material misstatement risk 重大错报风险的评估水平 Bnq\Gg
62.simall business 小规模企业 +~O{
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63.accounting system 会计系统 F JhVbAMd
64.test of control 控制测试 GGtrH~zx
65.walk-through test 穿行测试 f*Js= hvO
66.communication 沟通 7gcG|kKT
67.flow chart 流程图 2zu~#qU[)M
68.reperformance of internal control 重新执行 KW^aARJ)
69.audit evidence 审计证据 >~~\==".
70.substantive procedures 实质性程序 3~rc=e
71.assertions 认定 or`stBx
72.esistence 存在 cyg>hX{U
73.occurrence 发生 )A=g#
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74.completeness 完整性 )n@ 3@NV
75.rights and obligations 权利和义务 ~7'.{VrU
76.valuation and allocation 计价和分摊 [bJnl>A
77.cutoff 截止 qCN7i&k,
78.accuracy 准确性 vy2aNUmt
79.classification 分类 D7/Bp4I#o
80.inspection 检查 krc!BK`V
81.supervision of counting 监盘
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82.observation 观察 |3ETF|)?
83.confirmation 函证 \}NWR{=
84.computation 计算 38i,\@p`9$
85.analytical procedures 分析程序
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86.vouch 核对 :j4
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87.trace 追查 "\?G
88.audit sampling 审计抽样 *wcoDQ b;
89.error 误差 W[<":NX2
90.expected error 预期误差 caD;V(
91.population 总体 *PU,Rc()6
92.sampling risk 抽样风险 :exuTn
93.non- sampling risk 非抽样风险 Q@VnJ,
94.sampling unit 抽样单位 ^I?y\:.
95.statistical sampling 统计抽样 4[ 0?F!%
96.tolerable error 可容忍误差 /j@ `aG(a
97.the risk of under reliance 信赖不足风险 olxP`iK
98.the risk of over reliance 信赖过度风险 6qpV53H
99.the risk of incorrect rejection 误拒风险 tuV?:g?
100. the risk of incorrect acceptance 误受风险 \ZZy`/~z*7
101.working trial balance 试算平衡表 ^VPl>jTg
102.index and cross-referencing 索引和交叉索引 j88sE MZ
103.cash receipt 现金收入 z}
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104.cash disbursement 现金支出 q.km>XRk~
105.bank statement 银行对账单 <OSvRWP)
106.bank reconciliation 银行存款余额调节表 F@roQQu
107.balance sheet date 资产负债表日 HW Os@!cL
108.net realizable value 可变现净值 wQB{K3
109.storeroom 仓库 ?u!AHSr(
110.sale invoice 销售发票 ^oO5t-9<!
111.price list 价目表
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112.positive confirmation request 积极式询证函 FD+PD:cQn
113.negative confirmation request 消极式询证函 G<6grd5PP
114.purchase requisition 请购单 fO!O"D5
115.receiving report 验收报告 z}2e;d 7
116.gross margin 毛利 g_c)Ts(
117.manufacturing overhead 制造费用 4,ynt&
118.material requisition 领料单 Al=? j#J6p
119.inventory-taking 存货盘点 eE`1;13;
120.bond certificate 债券 ]pTw]SK
121.stock certificate 股票 ~<Oj
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122.audit report 审计报告 rGGepd
123.entity 被审计单位 e4%*I8
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124.addressee of the audit report 审计报告的收件人 f,inQ2f}d
125.unqualified opinion 无保留意见 aW-o=l@;
126.qualified opinion 保留意见 E?4@C"Na
127.disclaimer of opinion 无法表示意见 RTBBb:eX
128.adverse opinion 否定意见 H-KwkH`L4
129 Auditors‘Report审计报告 h21(K}
130 internal audit内部审计 L^{;jgd&T9
131 public sector audit政府审计 Mq lo:7
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账项基础审计accounting number-based audit dN/ "1%9)
风险导向审计方法risk-oriented audit approach ^WW|AS