1.audit 审计 s16, *;Z
2.attestation Uq{$j5p8
鉴证 `_i|\}tl
3.credibility |-S+ x]9
可信赖程度 (\r^0>H
4.audit of financial statements 财务报表审计 9vwm
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5.agreed-upon procedures 执行商定程序 y65lbl%Zn
6.high levels of assurance 高水平保证 _O11SiP]
7.compilation 编制 BIew\N
8.reliability 可靠性 K=}Eupn=
9.relevance 相关性 %;= ?r*]
10.professional skepticism 职业谨慎 wPu.hVz
11.objectivity 客观性 Doq}U
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12. professional competence 专业胜任能力 ^;9l3P{
13.Senior/CPA-in-charge 项目经理 q8;MPXSG3
14.audit engagement letter 业务约定书 _5(1T%K)
15.recurring audit 连续审计 P/^@t+KC
16.the client 委托人 %6Vb1?x
17.change CPA 更换注册会计师 ;3xi.^=B
18.the existing CPA 现任注册会计师 S#He OPRL
19.the successor CPA 后任注册会计师 )PYh./_2
20.the preceding CPA前任注册会计师 )C{20_
21.issue the audit report 出具审计报告 *tk=D sRW
22.expert 专家 I|>.&nb
23.the board of directors 董事会 , /jHhKW
24.knowledge of the entity‘ s business 了解被审计单位情况 oSf`F1;)HQ
25.assess material misstatement risks评估重大错报风险 o:"(\$
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9^`cVjD5
27.a general knowledge of ————- 初步了解―――的情况 B afNFPc
28.a more knowledge of—————— 进一步了解的情况 0=t2|,}
29.the prior year‘s working papers 以前年度工作底稿 J7%rPJ
30.minutes of meeting 会议纪要 \/gf_R_GN
31.business risks 经营风险 m']$)Iqw
32.appropriateness 适当性 K :+q
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33.accounting estimate 会计估计 GM1.pVb
34.management representations 管理层声明 yJO Jw o^
35.going concern assumption 持续经营假设 f#m@eb
36.audit plan 审计计划 in,0(I&I
37.significant audit areas 重点审计领域 7(
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38.error 错误 D^P0X:T]
39.fraud舞弊 tX@y ]"
40.modified or additional procedures 修改或追加审计程序 v.vkQQ0[9
41.misappropriation of assets 侵占资产 ,F`1VpTd8
42.transactions without substance 虚假交易 Iw)m9h
43.unusual pressures 异常压力 ?m7i7Dz
44.the suspected noncompliance 涉嫌存在违法行为 2_o\Wor#
45.materialiy 重要性 `d4xX@
46.exceed the materiality level 超过重要性水平 ,/TmTX--d
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 &DHIYj1 i
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 C.LAr~P
50.misstatements or omissions 错报或漏报 @qjN>PH~
51.aggregate 总计 9 BU#THDm
52.subsequent events 期后事项 @JLN3
53.adjust the financial statements 调整财务报表 Tz.okCo]z
54.perform additional audit procedures 实施追加的审计程序 *P]]7DR
55.audit risk 审计风险 J(maJuY
56.detection risk 检查风险 \ Ucv<S
57.inappropriate audit opinion 不适当的审计意见 .0gfP4{1{
58.material misstatement 重大的错报 llh
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59.tolerable misstatement 可容忍错报 nhC8Tq
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60.the acceptable level of detection risk 可接受的检查风险 #.fJ
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61.assessed level of material misstatement risk 重大错报风险的评估水平 dn?'06TD
62.simall business 小规模企业 `,/5skeJ
63.accounting system 会计系统 7r)]9_[(
64.test of control 控制测试 ZG#:3d*)
65.walk-through test 穿行测试 9n_RkW5
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66.communication 沟通 5 $$Cav
67.flow chart 流程图 c+T`X?.j
68.reperformance of internal control 重新执行 NG:4Q.G1g
69.audit evidence 审计证据 UWS 91GN@
70.substantive procedures 实质性程序 n_ ?+QF
71.assertions 认定 xN}f?
72.esistence 存在 E]g6|,4~-
73.occurrence 发生 ,,80nW9E
74.completeness 完整性 wL>*WLf
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75.rights and obligations 权利和义务 :V#xrH8R
76.valuation and allocation 计价和分摊 C!+PBk[9
77.cutoff 截止 0pW;H|h
78.accuracy 准确性 YDYNAOThnb
79.classification 分类 vfx{:3fO
80.inspection 检查 i[FYR;C
81.supervision of counting 监盘 {}iS5[H]
82.observation 观察 vkR~nIp
83.confirmation 函证 y!R9)=/M
84.computation 计算
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85.analytical procedures 分析程序 wxj}k7_(`A
86.vouch 核对 @icw:68
87.trace 追查 a|4D6yUw|
88.audit sampling 审计抽样 B1E:P`t
89.error 误差 I!u=.[5zdC
90.expected error 预期误差 fZsw+PSy
91.population 总体 ;~[}B v
92.sampling risk 抽样风险 -O=xgvh"
93.non- sampling risk 非抽样风险 O:T
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94.sampling unit 抽样单位 KC2Z@
95.statistical sampling 统计抽样 9xw"NcL
96.tolerable error 可容忍误差 \ISg6v{/
97.the risk of under reliance 信赖不足风险 O&;d8 2IA{
98.the risk of over reliance 信赖过度风险 GVn'p
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99.the risk of incorrect rejection 误拒风险 A:z
100. the risk of incorrect acceptance 误受风险 uW/>c$*)
101.working trial balance 试算平衡表 :
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102.index and cross-referencing 索引和交叉索引 F]>+pU
103.cash receipt 现金收入 ;1nXJ{jKw
104.cash disbursement 现金支出 <n~.X<6V'
105.bank statement 银行对账单 @W$ha
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106.bank reconciliation 银行存款余额调节表 ]>k8v6*=
107.balance sheet date 资产负债表日 yIngenr$
108.net realizable value 可变现净值 NRT]dYf"z
109.storeroom 仓库
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110.sale invoice 销售发票 r%X
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111.price list 价目表 )Td{}vbIh
112.positive confirmation request 积极式询证函 I!1+#0SG
113.negative confirmation request 消极式询证函 J>;r(
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114.purchase requisition 请购单 ! os@G
115.receiving report 验收报告 cT/mi":8{
116.gross margin 毛利 <}8G1<QZ'.
117.manufacturing overhead 制造费用 k&f/f
118.material requisition 领料单 ^u"WWLZ
119.inventory-taking 存货盘点 Y= =5\;-
120.bond certificate 债券 qIQ
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121.stock certificate 股票 ~[og\QZX
122.audit report 审计报告 c9CFGo?)N
123.entity 被审计单位 e00}YWf%
124.addressee of the audit report 审计报告的收件人 CH|cK8q
125.unqualified opinion 无保留意见 D2gyn-]\
126.qualified opinion 保留意见 R-OO1~W=
127.disclaimer of opinion 无法表示意见 \*b
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128.adverse opinion 否定意见 0a<h,s0"2
129 Auditors‘Report审计报告 a'Zw^g
130 internal audit内部审计
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131 public sector audit政府审计 hmG8
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账项基础审计accounting number-based audit X%(NI(+x,
风险导向审计方法risk-oriented audit approach afD {w*[8