1.audit 审计 vy#c(:UQR
2.attestation &9ZIf#R
鉴证 X4k/7EA
3.credibility F`-[h)e.
可信赖程度 h{JVq72R
4.audit of financial statements 财务报表审计 ,3n}*"K
5.agreed-upon procedures 执行商定程序 "LxJPt\
6.high levels of assurance 高水平保证 n9J>y
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7.compilation 编制 _:K}DU
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8.reliability 可靠性 {(q Un
9.relevance 相关性 `q@~78`
10.professional skepticism 职业谨慎 .N'UnKz
11.objectivity 客观性 7>~iS@7GV
12. professional competence 专业胜任能力 ~%}g"|o
13.Senior/CPA-in-charge 项目经理 |n|2)hC
14.audit engagement letter 业务约定书 lLDHx3+
15.recurring audit 连续审计 $U0(%lIU
16.the client 委托人 r9t{/})A
17.change CPA 更换注册会计师 $I/p 6
18.the existing CPA 现任注册会计师 #rC/y0niH
19.the successor CPA 后任注册会计师 /<2_K4(-{4
20.the preceding CPA前任注册会计师 LPNv4lT[u
21.issue the audit report 出具审计报告 .cabw+&7
22.expert 专家 wS^-o
23.the board of directors 董事会 e5/_Vga
24.knowledge of the entity‘ s business 了解被审计单位情况 a,E;R$[!
25.assess material misstatement risks评估重大错报风险 jFc{$#g-
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 s6]f#s5o
27.a general knowledge of ————- 初步了解―――的情况 Aa Ma9hvT!
28.a more knowledge of—————— 进一步了解的情况 .)GVb<w
29.the prior year‘s working papers 以前年度工作底稿 "D/ fB%h`
30.minutes of meeting 会议纪要 oaK~:'
31.business risks 经营风险 #
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32.appropriateness 适当性 l^"G \ZVI
33.accounting estimate 会计估计 Y5 opZG
34.management representations 管理层声明 lt4UNJ3w
35.going concern assumption 持续经营假设 o99 a=x6
36.audit plan 审计计划 BY d3 rI
37.significant audit areas 重点审计领域 K%k,-
38.error 错误 3OZ}&[3
39.fraud舞弊 *,pqpD>
40.modified or additional procedures 修改或追加审计程序 **"P A8
41.misappropriation of assets 侵占资产 #n7{ 3)
42.transactions without substance 虚假交易 Q4PXC$u
43.unusual pressures 异常压力 "osYw\unI
44.the suspected noncompliance 涉嫌存在违法行为 c
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45.materialiy 重要性 y*D 8XI$
46.exceed the materiality level 超过重要性水平 3/e !7
47.approach the materiality level 接近重要性水平 QHh#O +by#
48.an acceptably low level 可接受水平 l*u@T|Fc$
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 ?.s*)n
50.misstatements or omissions 错报或漏报 IviWS84
51.aggregate 总计 L }mhMxOTi
52.subsequent events 期后事项 #? *jdN:
53.adjust the financial statements 调整财务报表 x'qgpG}?]
54.perform additional audit procedures 实施追加的审计程序 ivq4/Y]-X
55.audit risk 审计风险 u&Fm}/x
56.detection risk 检查风险 3:(`#YY
57.inappropriate audit opinion 不适当的审计意见 0d2%CsMS"D
58.material misstatement 重大的错报 fm*Hk57
59.tolerable misstatement 可容忍错报 Uww^Sq
60.the acceptable level of detection risk 可接受的检查风险 `jHGNi
61.assessed level of material misstatement risk 重大错报风险的评估水平 Vh8uE
62.simall business 小规模企业 [ZbK)L+_
63.accounting system 会计系统 Q'VS]n
64.test of control 控制测试 ;'p'8lts
65.walk-through test 穿行测试 7`}z7nk
66.communication 沟通 W#[!8d35$
67.flow chart 流程图 vn<S"
68.reperformance of internal control 重新执行 _biJch
69.audit evidence 审计证据 ?2TH("hV$
70.substantive procedures 实质性程序 bqO"k t
71.assertions 认定 cOQy|v`KD,
72.esistence 存在 ?zEF?LJoK
73.occurrence 发生 UU;:x"4
74.completeness 完整性 EHZSM5hu
75.rights and obligations 权利和义务 R;o_ *
76.valuation and allocation 计价和分摊 +*V;
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77.cutoff 截止 x_K%
78.accuracy 准确性 bv/b<N@4?$
79.classification 分类 D6u>[Z[T
80.inspection 检查 hqPn~Tq
81.supervision of counting 监盘 y6/X!+3+
82.observation 观察 K5SO($
83.confirmation 函证 ThxrhQ
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84.computation 计算 4_<Uk
85.analytical procedures 分析程序 8##jd[o&p~
86.vouch 核对 hgK=fHJk
87.trace 追查 Q6K)EwN
88.audit sampling 审计抽样 l5F
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89.error 误差
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90.expected error 预期误差 7,TWCVap
91.population 总体 _ LNPB$P
92.sampling risk 抽样风险 D;]%
93.non- sampling risk 非抽样风险 u$#7W>R
94.sampling unit 抽样单位 3U)8P6Fz
95.statistical sampling 统计抽样 e`r;`a&
96.tolerable error 可容忍误差 %5%Wo(W'
97.the risk of under reliance 信赖不足风险 a"}#HvB+
98.the risk of over reliance 信赖过度风险 ` qTY
99.the risk of incorrect rejection 误拒风险 F6p1 VFs
100. the risk of incorrect acceptance 误受风险 .TC
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101.working trial balance 试算平衡表 i1\2lh$
102.index and cross-referencing 索引和交叉索引 )*ckJK
103.cash receipt 现金收入 jhv1 D'>6
104.cash disbursement 现金支出 W#j,{&KVn
105.bank statement 银行对账单 ozLJ#eOE9
106.bank reconciliation 银行存款余额调节表 gf?^yP ;V
107.balance sheet date 资产负债表日 5>)jNtZ
108.net realizable value 可变现净值 d&`j8O
109.storeroom 仓库 Tm52=+u f$
110.sale invoice 销售发票 LltguNM$
111.price list 价目表 4&e@>
112.positive confirmation request 积极式询证函 *a!!(cZZ
113.negative confirmation request 消极式询证函 )/"7$2Aoy
114.purchase requisition 请购单 :N*T2mP
115.receiving report 验收报告 G:`Jrh
116.gross margin 毛利 M%xL K7
117.manufacturing overhead 制造费用 ,rQ)TT
118.material requisition 领料单 )1Nnn
119.inventory-taking 存货盘点 Jr)`shJ"
120.bond certificate 债券 Yj6p19
121.stock certificate 股票 5Q` n6 x|
122.audit report 审计报告 ?(yFwR,(
123.entity 被审计单位 gqRTv_ ;
124.addressee of the audit report 审计报告的收件人 e"#D){k#
125.unqualified opinion 无保留意见 bK\WdG\;
126.qualified opinion 保留意见 8"mW!M
127.disclaimer of opinion 无法表示意见 {yMA7W7]
128.adverse opinion 否定意见 :)95 b fa.
129 Auditors‘Report审计报告 AijTT%
130 internal audit内部审计 1Uk~m
131 public sector audit政府审计 NxO^VUD
账项基础审计accounting number-based audit ^G&D4uZ
风险导向审计方法risk-oriented audit approach 9ox|.68q