1.audit 审计 jiqi!*
2.attestation cW=Qh-`jU;
鉴证 FMoJ"6Q
3.credibility 15o9CaQw4"
可信赖程度 Sw yaYK
4.audit of financial statements 财务报表审计 tp7oc_s?.
5.agreed-upon procedures 执行商定程序 C?8PT/
6.high levels of assurance 高水平保证 #,t2*tM
7.compilation 编制 u$ap H{
8.reliability 可靠性 UP}feN
9.relevance 相关性 B^H4
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10.professional skepticism 职业谨慎 6euR'd^Qi
11.objectivity 客观性 d:A\<F
12. professional competence 专业胜任能力 Yd[U
13.Senior/CPA-in-charge 项目经理 pi|\0lH6W
14.audit engagement letter 业务约定书 2TE\4j
15.recurring audit 连续审计 G!nl'5|y
16.the client 委托人 <_=JMA5
17.change CPA 更换注册会计师 dv}8YH["
18.the existing CPA 现任注册会计师 n; Lo
19.the successor CPA 后任注册会计师 ~u};XhZ
20.the preceding CPA前任注册会计师 B.
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21.issue the audit report 出具审计报告 o^8*aH)I>Y
22.expert 专家 Tnf&pu#5
23.the board of directors 董事会 rH[5~U
24.knowledge of the entity‘ s business 了解被审计单位情况 JtSuD>H`"
25.assess material misstatement risks评估重大错报风险 -
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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 8FAT(f//.
27.a general knowledge of ————- 初步了解―――的情况 +G<}
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28.a more knowledge of—————— 进一步了解的情况 J>&[J!>r
29.the prior year‘s working papers 以前年度工作底稿 7ESN!
30.minutes of meeting 会议纪要 mYntU^4f
31.business risks 经营风险 !>CE(;E>z
32.appropriateness 适当性 2O?Vr"
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33.accounting estimate 会计估计 KX0<j
34.management representations 管理层声明 N<p5p0
35.going concern assumption 持续经营假设 ` 52%XI
36.audit plan 审计计划 f1)HHUB
37.significant audit areas 重点审计领域 [Bl
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38.error 错误 !#|fuOWe
39.fraud舞弊 @okm@6J*X
40.modified or additional procedures 修改或追加审计程序 g7Q*KA+
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 v%8-Al^G
43.unusual pressures 异常压力 y@8399;l
44.the suspected noncompliance 涉嫌存在违法行为 +uGP(ONY
45.materialiy 重要性 uA}FuOE6
46.exceed the materiality level 超过重要性水平 +sbacMfq
47.approach the materiality level 接近重要性水平 I(kIHjV|
48.an acceptably low level 可接受水平 "?0G^zu
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 PM?Ri^55<L
50.misstatements or omissions 错报或漏报 {R8P $
51.aggregate 总计 b+j_EA_b
52.subsequent events 期后事项 H2_>Av{m
53.adjust the financial statements 调整财务报表 7R`ZTfD
54.perform additional audit procedures 实施追加的审计程序 #1!BD!u
55.audit risk 审计风险 u$/2XO
56.detection risk 检查风险 ZxeE6M^w
57.inappropriate audit opinion 不适当的审计意见 fD}]Mi:V
58.material misstatement 重大的错报 d@`:9
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59.tolerable misstatement 可容忍错报 X'Il:SK
60.the acceptable level of detection risk 可接受的检查风险 N
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61.assessed level of material misstatement risk 重大错报风险的评估水平 9M~$W-5
62.simall business 小规模企业 G@I_6cE
63.accounting system 会计系统 iuk8c.TAR
64.test of control 控制测试 F1[[
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65.walk-through test 穿行测试 G.E~&{5xQ
66.communication 沟通 )xy{[ K|M(
67.flow chart 流程图 y?4=u,{C
68.reperformance of internal control 重新执行 j<-o{6r
69.audit evidence 审计证据 5OqsnL_V
70.substantive procedures 实质性程序 7ofH@U
71.assertions 认定 ;A'17B8
72.esistence 存在 aTL7"Myp
73.occurrence 发生 8;Bwz RtgT
74.completeness 完整性 {rJF)\2
75.rights and obligations 权利和义务 n[S*gX0
76.valuation and allocation 计价和分摊 ..{^"`FQ
77.cutoff 截止 /@}# KP=
78.accuracy 准确性 9@>hm>g.
79.classification 分类 ]x{ H
80.inspection 检查 B-p5;h>
81.supervision of counting 监盘 $zA[5}{ZtQ
82.observation 观察 Y0C<b*!"ST
83.confirmation 函证 ;HwJw\fo
84.computation 计算 xfQ;5
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85.analytical procedures 分析程序 =` >Nfa+,
86.vouch 核对 ~(P\F&A(&
87.trace 追查 |N.q[>^R
88.audit sampling 审计抽样 -@?>nLQb
89.error 误差 sWzXl~JbF
90.expected error 预期误差 Vk=<,<BB
91.population 总体 A/6nVn
92.sampling risk 抽样风险 f5XcBW9E
93.non- sampling risk 非抽样风险 `X03Q[:q"[
94.sampling unit 抽样单位 *jSc&{s~
95.statistical sampling 统计抽样 nE$ V<Co}
96.tolerable error 可容忍误差 ebwoMG,B-
97.the risk of under reliance 信赖不足风险 7ib<Cb>K
98.the risk of over reliance 信赖过度风险 4tu>~ vOE
99.the risk of incorrect rejection 误拒风险 }j@@
100. the risk of incorrect acceptance 误受风险 3/<^R}w\
101.working trial balance 试算平衡表 j~>
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102.index and cross-referencing 索引和交叉索引 =umS^fJ5`
103.cash receipt 现金收入 3nGK674;z
104.cash disbursement 现金支出
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105.bank statement 银行对账单 R.$Y1=U6
106.bank reconciliation 银行存款余额调节表 e';c8WF3E
107.balance sheet date 资产负债表日 o6%f%:&
108.net realizable value 可变现净值 bvvx(?!
109.storeroom 仓库 %R "nm
110.sale invoice 销售发票 oQB1fs
111.price list 价目表 Lh$ac-Ct
112.positive confirmation request 积极式询证函 GgZf6~b1J
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 <xz-7EqbwX
115.receiving report 验收报告 !
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116.gross margin 毛利 !-Q!/?
117.manufacturing overhead 制造费用 .b)
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118.material requisition 领料单 5WG@ ;K%
119.inventory-taking 存货盘点 Cagq0-:(p
120.bond certificate 债券 du)G)~
121.stock certificate 股票 QNBzc {XB
122.audit report 审计报告 k( ^ b
123.entity 被审计单位 skArocs
124.addressee of the audit report 审计报告的收件人 (Gsg+c
125.unqualified opinion 无保留意见 ?E+XD'~
126.qualified opinion 保留意见 S(xA}0]
127.disclaimer of opinion 无法表示意见 N/.9Aj/h~&
128.adverse opinion 否定意见 OPh@H.)^
129 Auditors‘Report审计报告 Kwau:_B
130 internal audit内部审计 :fUmMta
131 public sector audit政府审计 ZS;kCdL
账项基础审计accounting number-based audit +}'K6x_
风险导向审计方法risk-oriented audit approach Stx-(Kfn4