1.audit 审计 klgv{_b
2.attestation >j50
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鉴证 owE<7TGPI?
3.credibility G*i.a*9<)
可信赖程度 bK3B3r#$
4.audit of financial statements 财务报表审计 H1`
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5.agreed-upon procedures 执行商定程序 b/}'Vf[
6.high levels of assurance 高水平保证 sS,
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7.compilation 编制 {]
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8.reliability 可靠性 CE~r4
9.relevance 相关性 IWAj Mwo
10.professional skepticism 职业谨慎 r_L
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11.objectivity 客观性 [J~aAB
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 3YR *
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14.audit engagement letter 业务约定书 xME(B@j
15.recurring audit 连续审计 |]^l^e6m
16.the client 委托人 P?^JPbfV
17.change CPA 更换注册会计师 Ns'FH(:
18.the existing CPA 现任注册会计师 VR"u*
19.the successor CPA 后任注册会计师 }%
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20.the preceding CPA前任注册会计师 kr^0% A
21.issue the audit report 出具审计报告 gf+o1\5t@
22.expert 专家 Q"A_bdg5
23.the board of directors 董事会 +Dv 7:x7
24.knowledge of the entity‘ s business 了解被审计单位情况 aT&t_^[]
25.assess material misstatement risks评估重大错报风险 4Mk8Cpz
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 Iq+2mQi*/k
27.a general knowledge of ————- 初步了解―――的情况 f[x~)=
28.a more knowledge of—————— 进一步了解的情况 $h,d?
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29.the prior year‘s working papers 以前年度工作底稿 qtO1hZ
30.minutes of meeting 会议纪要 LyIKP$t
31.business risks 经营风险 Truc[A.2Z
32.appropriateness 适当性 8Bq-0=E
33.accounting estimate 会计估计 &9RH}zv6
34.management representations 管理层声明 Tj=gRQ2v
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 \H^;'agA
37.significant audit areas 重点审计领域 5\WUoSgy
38.error 错误 RF:04d
39.fraud舞弊 fTBVvY4(
40.modified or additional procedures 修改或追加审计程序 6_WmCtvF
41.misappropriation of assets 侵占资产 {o( *
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42.transactions without substance 虚假交易 *m*`}9
43.unusual pressures 异常压力 22z1g(;@
44.the suspected noncompliance 涉嫌存在违法行为 >z QNHSi
45.materialiy 重要性 :i.t)ES
46.exceed the materiality level 超过重要性水平 Hj2<ZL
47.approach the materiality level 接近重要性水平 a~,Kz\Tt
48.an acceptably low level 可接受水平 E
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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 mB~~_]M
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50.misstatements or omissions 错报或漏报 QCWf.@n
51.aggregate 总计 E30Ln_^o
52.subsequent events 期后事项 DY8(g=TI|1
53.adjust the financial statements 调整财务报表 $%Z3;:<Uf-
54.perform additional audit procedures 实施追加的审计程序 )AI?x@
55.audit risk 审计风险 opXDm\
56.detection risk 检查风险 [_V:)
57.inappropriate audit opinion 不适当的审计意见 K U$`!h
58.material misstatement 重大的错报 d.p'pGL
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 e9 *lixh
61.assessed level of material misstatement risk 重大错报风险的评估水平 4Ac}(N5D@
62.simall business 小规模企业 >VP5vkv=
63.accounting system 会计系统 w-ALCh8o
64.test of control 控制测试 `kFiH*5 %z
65.walk-through test 穿行测试 X &D{5
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66.communication 沟通 `^x9(i/NE
67.flow chart 流程图 w//omF'`
68.reperformance of internal control 重新执行 `Ug tvo
69.audit evidence 审计证据 >OK#n)U`
70.substantive procedures 实质性程序 >k;p.Pay%
71.assertions 认定 %&h c"7/k
72.esistence 存在 ya.n'X14
73.occurrence 发生 CcY7$D
74.completeness 完整性 Z|I-BPyn
75.rights and obligations 权利和义务 nM8[
76.valuation and allocation 计价和分摊 w
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77.cutoff 截止 q*bt4,D&Es
78.accuracy 准确性 6J\fF tB@V
79.classification 分类 P#MK
80.inspection 检查 6Hk="$6K
81.supervision of counting 监盘 _w>uI57U
82.observation 观察 %m`zWg-
83.confirmation 函证 f!x[ln<
84.computation 计算 hO3{
85.analytical procedures 分析程序 gw+eM,Yp
86.vouch 核对
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87.trace 追查 O%&cE*eX
88.audit sampling 审计抽样 45<y{8
89.error 误差 FY4 T(4#
90.expected error 预期误差 \J3/keL
91.population 总体 0e16Ow6\!1
92.sampling risk 抽样风险 |@wyC0k!
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 g*J@[y;
95.statistical sampling 统计抽样 &I/qG`W
96.tolerable error 可容忍误差 I3(d<+M
97.the risk of under reliance 信赖不足风险 +rc SL8C
98.the risk of over reliance 信赖过度风险 y`So&:1
99.the risk of incorrect rejection 误拒风险 MA*
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100. the risk of incorrect acceptance 误受风险 RV;!05^<
101.working trial balance 试算平衡表 v+6e;xl8
102.index and cross-referencing 索引和交叉索引 (` c
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103.cash receipt 现金收入 e <"/'Ql!k
104.cash disbursement 现金支出 (%'9CfPx
105.bank statement 银行对账单 ]C!?HQ{bsf
106.bank reconciliation 银行存款余额调节表 I 8zG~L%"
107.balance sheet date 资产负债表日 `5l01nOxJ
108.net realizable value 可变现净值 p!DP`Ouc3\
109.storeroom 仓库 EI1?
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110.sale invoice 销售发票 cP rwW6
111.price list 价目表 l'"'o~MC
112.positive confirmation request 积极式询证函 -[heV| $;
113.negative confirmation request 消极式询证函 ?\y%]1
114.purchase requisition 请购单 :FHA]oec1
115.receiving report 验收报告 24B<[lSK
116.gross margin 毛利 jatr/
117.manufacturing overhead 制造费用 !MV
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118.material requisition 领料单 Fe!9y2Mg
119.inventory-taking 存货盘点 o35fifM`
120.bond certificate 债券 bK*~ol
121.stock certificate 股票 >2lwWXA
122.audit report 审计报告 kO_5|6
123.entity 被审计单位 VaR/o#
124.addressee of the audit report 审计报告的收件人 tJU-<{8
125.unqualified opinion 无保留意见 J=H)JH3
126.qualified opinion 保留意见 Q2QY* A
127.disclaimer of opinion 无法表示意见 G5Yk bw#
128.adverse opinion 否定意见 z9
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129 Auditors‘Report审计报告
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130 internal audit内部审计 v("wKHWTI@
131 public sector audit政府审计 N
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账项基础审计accounting number-based audit (CE7j<j
风险导向审计方法risk-oriented audit approach #/70!+J_UF