1.audit 审计 u -t=M]
2.attestation i8V\ x> 9
鉴证 9$\s
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3.credibility Q4m>
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可信赖程度 _ l|%~
4.audit of financial statements 财务报表审计 Cw+boB_tip
5.agreed-upon procedures 执行商定程序 2 {&
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6.high levels of assurance 高水平保证 $_"u2"p
7.compilation 编制 ;|WUbc6&g
8.reliability 可靠性 QT,T5Q%JP:
9.relevance 相关性 LZn'+{\`
10.professional skepticism 职业谨慎 kM506U<g
11.objectivity 客观性 Cjf[]aNJe`
12. professional competence 专业胜任能力 +r3)\L{U
13.Senior/CPA-in-charge 项目经理 i]r(VKX
14.audit engagement letter 业务约定书 f256;3n
15.recurring audit 连续审计 $\BYN=#
16.the client 委托人 t,7%|
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17.change CPA 更换注册会计师 5`.CzQVb
18.the existing CPA 现任注册会计师 ie6
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19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 "tCTkog3]
21.issue the audit report 出具审计报告 gsyOf*Q$
22.expert 专家 &IQ=M.!r
23.the board of directors 董事会 pJ]
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24.knowledge of the entity‘ s business 了解被审计单位情况 rw'+2\
25.assess material misstatement risks评估重大错报风险 \EfX3ghPI
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
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27.a general knowledge of ————- 初步了解―――的情况 BX?DI-o^h
28.a more knowledge of—————— 进一步了解的情况 :/T\E\Qr
29.the prior year‘s working papers 以前年度工作底稿 KrpIH6
30.minutes of meeting 会议纪要 ^!1!l-
31.business risks 经营风险 ^Gk`n
32.appropriateness 适当性 h-P|O6@Ki
33.accounting estimate 会计估计 oN1D&*
34.management representations 管理层声明 V.*TOU{{xh
35.going concern assumption 持续经营假设 FW |&
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36.audit plan 审计计划 6YM X7G]
37.significant audit areas 重点审计领域 jo:Z
38.error 错误 "|8oFf)l@B
39.fraud舞弊 =npE?wK
40.modified or additional procedures 修改或追加审计程序 ?#K.D vGJ
41.misappropriation of assets 侵占资产 Bg~]u+c*
42.transactions without substance 虚假交易 (GmBv
43.unusual pressures 异常压力 kZw"a*6
44.the suspected noncompliance 涉嫌存在违法行为 wm`<
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45.materialiy 重要性 NpH8=H9
46.exceed the materiality level 超过重要性水平 x0<;Rm [u=
47.approach the materiality level 接近重要性水平 eg;7BZi
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48.an acceptably low level 可接受水平 EwPrh
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 p1KhI;^
50.misstatements or omissions 错报或漏报 b&rBWp0#
51.aggregate 总计 y*iZ;Bv j
52.subsequent events 期后事项 #kC~qux^
53.adjust the financial statements 调整财务报表 rwq
54.perform additional audit procedures 实施追加的审计程序 |o
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55.audit risk 审计风险 @Go_5X(
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 m# {'9 |
58.material misstatement 重大的错报 g"P%sA/E+
59.tolerable misstatement 可容忍错报 ftYJ 3/ WH
60.the acceptable level of detection risk 可接受的检查风险 kOQ
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61.assessed level of material misstatement risk 重大错报风险的评估水平 B"GC|}N)v
62.simall business 小规模企业 H a!,9{T
63.accounting system 会计系统 Y7t#)?
64.test of control 控制测试 JH.XZM&
65.walk-through test 穿行测试 6 eSo.@*l
66.communication 沟通 0<m7:D
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67.flow chart 流程图 ]\M{Abqd{
68.reperformance of internal control 重新执行 P =X]'m_B
69.audit evidence 审计证据 HgQjw!
70.substantive procedures 实质性程序 hZ4 5i?%
71.assertions 认定 Q#p)?:o/
72.esistence 存在 vvxxwZa=O
73.occurrence 发生 =!\Nh,\eQ
74.completeness 完整性 MLdwf}[
75.rights and obligations 权利和义务 1bV
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76.valuation and allocation 计价和分摊 Orq/38:4G
77.cutoff 截止 _5p$#U`
78.accuracy 准确性 [\ao#f0WR
79.classification 分类 }QI
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80.inspection 检查 |=}+%>y_
81.supervision of counting 监盘 e@h{Ns.1-
82.observation 观察 WESD^FK
83.confirmation 函证 :4{
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84.computation 计算 07.p
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85.analytical procedures 分析程序 %],BgLhS.
86.vouch 核对 zb0NqIN:
87.trace 追查 hY4# 4A`I
88.audit sampling 审计抽样 6Ryc&z5
89.error 误差 Dge#e
90.expected error 预期误差 NN4Z:6W5
91.population 总体 45JL{YRN
92.sampling risk 抽样风险 e4YfJd
93.non- sampling risk 非抽样风险 tb&?BCp
94.sampling unit 抽样单位 Al
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95.statistical sampling 统计抽样 pf8'xdExH)
96.tolerable error 可容忍误差 Gld~GyB\k
97.the risk of under reliance 信赖不足风险 ,Q"'q0hM=
98.the risk of over reliance 信赖过度风险 \Tz|COG5h\
99.the risk of incorrect rejection 误拒风险 ='"Yj
100. the risk of incorrect acceptance 误受风险 p\[!=ZXFr\
101.working trial balance 试算平衡表 x]7:MG$
102.index and cross-referencing 索引和交叉索引 5Dkb/Iagi
103.cash receipt 现金收入 IUOf/mM5
104.cash disbursement 现金支出 ?T/4
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105.bank statement 银行对账单 Y(,RJ&7
106.bank reconciliation 银行存款余额调节表 ?nc:bC
107.balance sheet date 资产负债表日 /O[6PG
108.net realizable value 可变现净值 0
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109.storeroom 仓库 ci;2XLAM
110.sale invoice 销售发票 NO*,}aeG
111.price list 价目表 8#QT[H
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112.positive confirmation request 积极式询证函 ':4ny]F
113.negative confirmation request 消极式询证函 Vg$d|m${
114.purchase requisition 请购单 iF`_-t/k
115.receiving report 验收报告 5RLO}Vn]
116.gross margin 毛利 8O^x~[sQ
117.manufacturing overhead 制造费用 Be{@ L
118.material requisition 领料单 ?c8~VQaQ
119.inventory-taking 存货盘点 hE:~~ox
120.bond certificate 债券 W1)SgiXnuy
121.stock certificate 股票 CAc]SxLh
122.audit report 审计报告 9'(_*KSH
123.entity 被审计单位 x;[)#>.'
124.addressee of the audit report 审计报告的收件人 T.#_v#oM
125.unqualified opinion 无保留意见 UA.Tp [u
126.qualified opinion 保留意见 ewcFzlA@
127.disclaimer of opinion 无法表示意见 o*$KiD
128.adverse opinion 否定意见 nDn+lWA=g
129 Auditors‘Report审计报告 $@VJ@JAe
130 internal audit内部审计 jZIT[HM
131 public sector audit政府审计 <~|
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账项基础审计accounting number-based audit GIla
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风险导向审计方法risk-oriented audit approach Z*Ffdh>*:&