1.audit 审计 8LyD7P 1\
2.attestation &4 {KV.
鉴证 iNWw;_|1
3.credibility 7TgOK
可信赖程度 K`yRr`pW
4.audit of financial statements 财务报表审计 $~~Jw]
5.agreed-upon procedures 执行商定程序 Ar%%}Gx /
6.high levels of assurance 高水平保证 <C_jF
7.compilation 编制 Lco~,OE
8.reliability 可靠性 Qk0R a_
9.relevance 相关性 _ q( ko/T
10.professional skepticism 职业谨慎 FTH|9OP
11.objectivity 客观性 ZXu>,Jy
12. professional competence 专业胜任能力 pf2[ , v/
13.Senior/CPA-in-charge 项目经理 3]OE} [R
14.audit engagement letter 业务约定书 &Q%zl9g(g
15.recurring audit 连续审计 ,MdV;j ~"'
16.the client 委托人 i)o2klI kB
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 7G:s2432
19.the successor CPA 后任注册会计师 "$~':) V"
20.the preceding CPA前任注册会计师 !SC`D])l
21.issue the audit report 出具审计报告 N C8t)
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22.expert 专家 /vY(o1o
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23.the board of directors 董事会 fWCo;4<5?
24.knowledge of the entity‘ s business 了解被审计单位情况 S$f9m
25.assess material misstatement risks评估重大错报风险 ^Xuvy{TkPH
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 q
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27.a general knowledge of ————- 初步了解―――的情况 _A M*@|p,
28.a more knowledge of—————— 进一步了解的情况 # = D) j
29.the prior year‘s working papers 以前年度工作底稿 n#/_Nz
30.minutes of meeting 会议纪要 a_[Eh f E
31.business risks 经营风险 Yw22z #K
32.appropriateness 适当性 4ae
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33.accounting estimate 会计估计 2`AY~i9
34.management representations 管理层声明 j>*S5y.{
35.going concern assumption 持续经营假设 Vmc5IPd{\
36.audit plan 审计计划 T Ix|L
37.significant audit areas 重点审计领域 _ ?TN;
38.error 错误 f& 0M*o,)
39.fraud舞弊 3T31
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40.modified or additional procedures 修改或追加审计程序 ZWii)0'PV
41.misappropriation of assets 侵占资产 ~{*7"o/
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 n+!
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44.the suspected noncompliance 涉嫌存在违法行为 214Ml0
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45.materialiy 重要性 ]fm'ZY&
46.exceed the materiality level 超过重要性水平 S_iMVHe
47.approach the materiality level 接近重要性水平 ];} Wfl
48.an acceptably low level 可接受水平 zUDg& -J3
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 < z+t,<3D
50.misstatements or omissions 错报或漏报 F@^~7ZmP`
51.aggregate 总计 x9NEFtqjm
52.subsequent events 期后事项 g(nPQOs$u
53.adjust the financial statements 调整财务报表 TSA,WP\
54.perform additional audit procedures 实施追加的审计程序 T`/AY?#
55.audit risk 审计风险 -Q2, "
56.detection risk 检查风险 > pgX^
57.inappropriate audit opinion 不适当的审计意见 [l:x'_y
58.material misstatement 重大的错报 ImCe K
59.tolerable misstatement 可容忍错报 s J\BF
60.the acceptable level of detection risk 可接受的检查风险 < 3(LWxw
61.assessed level of material misstatement risk 重大错报风险的评估水平 uzXCIv@
62.simall business 小规模企业 ~)*,S^k(C.
63.accounting system 会计系统 rI{=WPI&WU
64.test of control 控制测试 ,t}vz 7
65.walk-through test 穿行测试 M ]) ZK
66.communication 沟通 yhlFFbU
67.flow chart 流程图 FK6[>(QO
68.reperformance of internal control 重新执行 Us %T;gW
69.audit evidence 审计证据 <
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70.substantive procedures 实质性程序 YW-usvl&
71.assertions 认定 m 2 -Sx
72.esistence 存在 R= a|Blp
73.occurrence 发生 2`.cK 3
74.completeness 完整性 \%u3
75.rights and obligations 权利和义务 XV!6dh!
76.valuation and allocation 计价和分摊 X"MB|N y
77.cutoff 截止 }p=Jm)y
78.accuracy 准确性 :#2Bw]z&z
79.classification 分类 B!
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80.inspection 检查 ~L]|?d
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81.supervision of counting 监盘 z|fmrwkN'$
82.observation 观察 R5 "K]~
83.confirmation 函证 6Vww;1 J
84.computation 计算 ]d55m /(
85.analytical procedures 分析程序 0,r}o
86.vouch 核对
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87.trace 追查 @HT% n
88.audit sampling 审计抽样 0WT {,/>
89.error 误差 MRQ.`IoS
90.expected error 预期误差 n-5W*z k1
91.population 总体 e }mD
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92.sampling risk 抽样风险 hp8%.V$f
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 )S`jFQ1
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 '"y|p+=j :
97.the risk of under reliance 信赖不足风险 A2^\q>_#
98.the risk of over reliance 信赖过度风险 YN Yx>U
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99.the risk of incorrect rejection 误拒风险 !
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100. the risk of incorrect acceptance 误受风险 9F6F~::l}
101.working trial balance 试算平衡表 ]FD'5p{
102.index and cross-referencing 索引和交叉索引 @| LBn6q
103.cash receipt 现金收入 A01AlK_B
104.cash disbursement 现金支出 Rfn9s(m
105.bank statement 银行对账单 1[kMOp
106.bank reconciliation 银行存款余额调节表 O#&c6MDB:
107.balance sheet date 资产负债表日 u83J@nDQ
108.net realizable value 可变现净值 vK(i 9>;7
109.storeroom 仓库 _C.BF
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110.sale invoice 销售发票 5'0xz.) !
111.price list 价目表 -y
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112.positive confirmation request 积极式询证函 GRMiQa
113.negative confirmation request 消极式询证函 ~n[ d4qV&
114.purchase requisition 请购单 A"`foI$0
115.receiving report 验收报告 .R)PJc5^
116.gross margin 毛利 wpN k+;
117.manufacturing overhead 制造费用 }
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118.material requisition 领料单 /V=24\1Ky
119.inventory-taking 存货盘点 <Gav5R c
120.bond certificate 债券 $=5=NuX
121.stock certificate 股票 sBu=e7
122.audit report 审计报告 "~=mG--I
123.entity 被审计单位 UUF ;p2{f
124.addressee of the audit report 审计报告的收件人 '#LQ N<"4
125.unqualified opinion 无保留意见 DKfE.p)
126.qualified opinion 保留意见 *"WD b|PBb
127.disclaimer of opinion 无法表示意见 ~ )qtply
128.adverse opinion 否定意见 " .SJ~`S
129 Auditors‘Report审计报告 Bt1p'g(V|
130 internal audit内部审计 #BJG9DFP4`
131 public sector audit政府审计 tyfTU5"x
账项基础审计accounting number-based audit O p"M.]#
风险导向审计方法risk-oriented audit approach _8Z_`@0
