1.audit 审计 "7> o"FQ
2.attestation *btLd7c%
鉴证 !!{!T;)l
3.credibility 5B|
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可信赖程度 ;s^br17z~
4.audit of financial statements 财务报表审计 4R c_C0O
5.agreed-upon procedures 执行商定程序 {6y@;Fd
6.high levels of assurance 高水平保证 31y>/*}
7.compilation 编制 iXF iFsb
8.reliability 可靠性 %OV)O -
9.relevance 相关性 yLC5S3^1\"
10.professional skepticism 职业谨慎 \Zn%r&(
11.objectivity 客观性 @]{+9m8G@
12. professional competence 专业胜任能力 Qb N7sg~~
13.Senior/CPA-in-charge 项目经理 xr;:gz!h
14.audit engagement letter 业务约定书 ~o<+tL
15.recurring audit 连续审计 ~BUzyc%
16.the client 委托人 n?UFFi+a
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 =\QKzQ'BC
19.the successor CPA 后任注册会计师 #Epx'$9
20.the preceding CPA前任注册会计师 %',bCd{QW
21.issue the audit report 出具审计报告 (TX\vI&
22.expert 专家 /'[m6zm]
23.the board of directors 董事会 #4yh-D"
24.knowledge of the entity‘ s business 了解被审计单位情况 O<*l"fw3
25.assess material misstatement risks评估重大错报风险 <FkoWN
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 A^%li^qz
27.a general knowledge of ————- 初步了解―――的情况 &8!~H<S
28.a more knowledge of—————— 进一步了解的情况 vqeWt[W
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29.the prior year‘s working papers 以前年度工作底稿 9=l6NNe)|
30.minutes of meeting 会议纪要 V[Z^Z
31.business risks 经营风险 v^;p]_c~2
32.appropriateness 适当性 tc|`cB3f
33.accounting estimate 会计估计 FFG/v`NM
34.management representations 管理层声明 .uoQ@3
35.going concern assumption 持续经营假设 -&7\do<
36.audit plan 审计计划 LH@x
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37.significant audit areas 重点审计领域 ~xp(k
38.error 错误 eG@0:
39.fraud舞弊 .`ND
40.modified or additional procedures 修改或追加审计程序 f%
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41.misappropriation of assets 侵占资产 7\T~KYb?
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 *EB`~s
44.the suspected noncompliance 涉嫌存在违法行为 nt5x[xa
45.materialiy 重要性 aFbIJm=!
46.exceed the materiality level 超过重要性水平 Li? _P5+a
47.approach the materiality level 接近重要性水平 &|'t>-de,
48.an acceptably low level 可接受水平 YF4?3K0F:k
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 {hNvCk
50.misstatements or omissions 错报或漏报 hoDE*>i
51.aggregate 总计 4Y>J,c
52.subsequent events 期后事项 D)_67w|u|
53.adjust the financial statements 调整财务报表 AB:JXMyK
54.perform additional audit procedures 实施追加的审计程序 O^2@
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55.audit risk 审计风险 3jh:
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56.detection risk 检查风险 kp$w)%2JW
57.inappropriate audit opinion 不适当的审计意见 {,9^k'9
58.material misstatement 重大的错报 $;V?xZm[
59.tolerable misstatement 可容忍错报 'G#T 6B!
60.the acceptable level of detection risk 可接受的检查风险 9_4bw9A
61.assessed level of material misstatement risk 重大错报风险的评估水平 K<g<xW* X
62.simall business 小规模企业 p$:ERI
63.accounting system 会计系统 } 5nVZ
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64.test of control 控制测试 "R!)"B==
65.walk-through test 穿行测试
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66.communication 沟通 HtN!Hgpwg
67.flow chart 流程图 c@&`!e
68.reperformance of internal control 重新执行 f~rq)2V:
69.audit evidence 审计证据 CI}zu;4|
70.substantive procedures 实质性程序 zZhA]J
71.assertions 认定 GdlzpBl
72.esistence 存在 Rn4Bl8z'>
73.occurrence 发生 U?[_ d
74.completeness 完整性 e
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75.rights and obligations 权利和义务 ~CRd0T[^
76.valuation and allocation 计价和分摊 *Bm7>g6
77.cutoff 截止 \I[f@D-J
78.accuracy 准确性 H?a1XEY/
79.classification 分类 h;lg^zlTb
80.inspection 检查 gx55.}
81.supervision of counting 监盘 %Ums'<xJ
82.observation 观察 !4 =]@eFk
83.confirmation 函证 K8?]&.!
84.computation 计算 d OYEl<!J
85.analytical procedures 分析程序 })#SjFq<V
86.vouch 核对 }iE!(
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87.trace 追查 "B34+fOur
88.audit sampling 审计抽样 2x<A7l)6
89.error 误差 M#CYDEB
90.expected error 预期误差 YR? ujN
91.population 总体 VU
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92.sampling risk 抽样风险 |({ M8!BS
93.non- sampling risk 非抽样风险 -V_iv/fmM
94.sampling unit 抽样单位 |ler\"Eu
95.statistical sampling 统计抽样 |}07tUq
96.tolerable error 可容忍误差 a:V2(nY
97.the risk of under reliance 信赖不足风险 k7cM.<s!
98.the risk of over reliance 信赖过度风险 ^fq^s T.$
99.the risk of incorrect rejection 误拒风险 oWP3Y.
100. the risk of incorrect acceptance 误受风险 8rEUZk
101.working trial balance 试算平衡表 Gkr?M
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102.index and cross-referencing 索引和交叉索引 {S6:LsFfm
103.cash receipt 现金收入 p\).zuEf.
104.cash disbursement 现金支出 vWh]1G#'p[
105.bank statement 银行对账单 d&x #9ka
106.bank reconciliation 银行存款余额调节表 qZwqnH
107.balance sheet date 资产负债表日 S!@h\3d8{
108.net realizable value 可变现净值 F39H@%R
109.storeroom 仓库 vS1#ien#
110.sale invoice 销售发票 ^lP;JT?
111.price list 价目表 a@v}j&
112.positive confirmation request 积极式询证函 ^Q9;ro*;ck
113.negative confirmation request 消极式询证函 I8%Uy
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114.purchase requisition 请购单 gZ W(z
115.receiving report 验收报告 dZ6P)R
116.gross margin 毛利 :+?w>
117.manufacturing overhead 制造费用 l RM7s(^l
118.material requisition 领料单 S9mcThcZ
119.inventory-taking 存货盘点 r
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120.bond certificate 债券 q?0&&"T}
121.stock certificate 股票 /y-eVu6
122.audit report 审计报告 7mBH#Q)
123.entity 被审计单位 E},^,65
124.addressee of the audit report 审计报告的收件人 98ot{+/LK
125.unqualified opinion 无保留意见 $sS;#r0
126.qualified opinion 保留意见 gCjW !t
127.disclaimer of opinion 无法表示意见 oQL$X3S
128.adverse opinion 否定意见 /JGET
129 Auditors‘Report审计报告 d$}!x[g$Z
130 internal audit内部审计 sogdM{tz\
131 public sector audit政府审计 SsBiCc
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账项基础审计accounting number-based audit hYSzr-)
风险导向审计方法risk-oriented audit approach jnzOTS