1.audit 审计 C~R,,
2.attestation ]
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鉴证 cXbQ
3.credibility RSBk^
可信赖程度 <uvA([r=Vq
4.audit of financial statements 财务报表审计 n..R'vNj
5.agreed-upon procedures 执行商定程序 RuWu#tk
6.high levels of assurance 高水平保证 q@XxCP]
7.compilation 编制 q+W*?a)
8.reliability 可靠性 ?JMy
9.relevance 相关性 b}J,&eYD
10.professional skepticism 职业谨慎 lK3{~\J-
11.objectivity 客观性
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12. professional competence 专业胜任能力 EM!9_8 f
13.Senior/CPA-in-charge 项目经理 ?u~?:a@K
14.audit engagement letter 业务约定书 K(rWM>Jv
15.recurring audit 连续审计 XPT@ LM
16.the client 委托人 4nKlW_{,
17.change CPA 更换注册会计师 f}cCnJK
18.the existing CPA 现任注册会计师 r=S,/N(1
19.the successor CPA 后任注册会计师 o ^""=Z
20.the preceding CPA前任注册会计师 S^A+Km3VB
21.issue the audit report 出具审计报告 #sM*<
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22.expert 专家 xM**n3SZ`
23.the board of directors 董事会 *{dMo,.eI
24.knowledge of the entity‘ s business 了解被审计单位情况 F&a)mpFv3c
25.assess material misstatement risks评估重大错报风险 w]O,xO
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 -ju}I
27.a general knowledge of ————- 初步了解―――的情况 =H8Y
28.a more knowledge of—————— 进一步了解的情况 fT.MglJcb
29.the prior year‘s working papers 以前年度工作底稿 vfdTGM`3
30.minutes of meeting 会议纪要 Z+2 j(
31.business risks 经营风险 70.Tm#qh
32.appropriateness 适当性 c+501's
33.accounting estimate 会计估计 r*{`_G=1
34.management representations 管理层声明 Q-Oj%w4e
35.going concern assumption 持续经营假设 z
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36.audit plan 审计计划 Q:8t1ZDo
37.significant audit areas 重点审计领域 2*a5pFkb
38.error 错误 gjn1ha"h%.
39.fraud舞弊 "x
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40.modified or additional procedures 修改或追加审计程序 wicW9^ik
41.misappropriation of assets 侵占资产 v(=E R%
42.transactions without substance 虚假交易 SE6c3
43.unusual pressures 异常压力 ^/~C\
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44.the suspected noncompliance 涉嫌存在违法行为 ]E^)d|_
45.materialiy 重要性 vr }-u
46.exceed the materiality level 超过重要性水平 iH8V] %
47.approach the materiality level 接近重要性水平 e?+&2zMq
48.an acceptably low level 可接受水平 }!N/?A5
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 RO[6PlrRN
50.misstatements or omissions 错报或漏报 BT"n;L?[
51.aggregate 总计 .yB{+
52.subsequent events 期后事项 <[?ZpG
53.adjust the financial statements 调整财务报表 1AQy8n*
54.perform additional audit procedures 实施追加的审计程序 -|I_aOC@
55.audit risk 审计风险 MH|R @g
56.detection risk 检查风险 d&naJ)IoF)
57.inappropriate audit opinion 不适当的审计意见 Ll, U>yo
58.material misstatement 重大的错报 t&~*!w!+jH
59.tolerable misstatement 可容忍错报 8khIy-9-'
60.the acceptable level of detection risk 可接受的检查风险 p3V?n[/}
61.assessed level of material misstatement risk 重大错报风险的评估水平 *d9RD~Ee
62.simall business 小规模企业 B7PdavO#
63.accounting system 会计系统 K94bM5O 1
64.test of control 控制测试 ]q/USVj{
65.walk-through test 穿行测试 (*9-F
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66.communication 沟通 n?"("Fiw
67.flow chart 流程图 tGF3Hw^mS
68.reperformance of internal control 重新执行 6G{ Q@
69.audit evidence 审计证据 gv1y%(`|n(
70.substantive procedures 实质性程序 }=|plz}
71.assertions 认定 vsJDVJ +=
72.esistence 存在 d>V#?1$h
73.occurrence 发生 a%5/Oc
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74.completeness 完整性 7"1]5\p^g
75.rights and obligations 权利和义务 `pF7B6[B
76.valuation and allocation 计价和分摊 i&{%}==7
77.cutoff 截止 =MT'e,T
78.accuracy 准确性 TX;)}\
79.classification 分类 t%StBq(q
80.inspection 检查 a'A<'(yv
81.supervision of counting 监盘 ;=WwJ Np~
82.observation 观察 MG~bDM4
83.confirmation 函证 1iqgVby
84.computation 计算 y+KAL{AGK
85.analytical procedures 分析程序 yCN?kH
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86.vouch 核对 1 J}ML}h)
87.trace 追查 5vJxhBm/
88.audit sampling 审计抽样 i.\ e/9]f
89.error 误差 zrf
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90.expected error 预期误差 =2}V=E/85
91.population 总体 RC?vU
92.sampling risk 抽样风险 xsiJI1/68
93.non- sampling risk 非抽样风险 J4@-?xj=\q
94.sampling unit 抽样单位 ".2
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 XUnw*3tPJ
97.the risk of under reliance 信赖不足风险 pRd'\+
98.the risk of over reliance 信赖过度风险 $HtGB]
99.the risk of incorrect rejection 误拒风险 Ay PtbrO
100. the risk of incorrect acceptance 误受风险 ZCViZWo
101.working trial balance 试算平衡表 K/j u=>
102.index and cross-referencing 索引和交叉索引 \j5`6}zm
103.cash receipt 现金收入 "eqzn KT%u
104.cash disbursement 现金支出 LNyrIk/1
105.bank statement 银行对账单 b`@C #qB
106.bank reconciliation 银行存款余额调节表 MTKNIv|
107.balance sheet date 资产负债表日 lRNm
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108.net realizable value 可变现净值 H5V>d
109.storeroom 仓库 jU* D
110.sale invoice 销售发票 Y}:4y$<
111.price list 价目表 g7a446QR\K
112.positive confirmation request 积极式询证函 {+nf&5E 6
113.negative confirmation request 消极式询证函 2
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114.purchase requisition 请购单 ^;rjs|`K#
115.receiving report 验收报告 0{vH .b
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116.gross margin 毛利 |xg_z&dX
117.manufacturing overhead 制造费用 Pq8oK'z-
118.material requisition 领料单 ,B_c
119.inventory-taking 存货盘点 n:2._s T
120.bond certificate 债券 EmR82^_:
121.stock certificate 股票 w;j<$<4=
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122.audit report 审计报告 _U-`
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123.entity 被审计单位 @!u{>!~0
124.addressee of the audit report 审计报告的收件人 GqR
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125.unqualified opinion 无保留意见 yNowhh
126.qualified opinion 保留意见 ?|+e*{4k
127.disclaimer of opinion 无法表示意见 GK!@|Kk8q7
128.adverse opinion 否定意见 J"LLj*,0"
129 Auditors‘Report审计报告 p:5NMo
130 internal audit内部审计 NjpW
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131 public sector audit政府审计 vdC0tax
账项基础审计accounting number-based audit B^r?N-Z A
风险导向审计方法risk-oriented audit approach X% j`rQk`