1.audit 审计 {;p/V\
2.attestation iGha pD
鉴证 `Mjm/9+18
3.credibility ux=a9
可信赖程度 _Jp_TvP>
4.audit of financial statements 财务报表审计 jV<LmVcZY
5.agreed-upon procedures 执行商定程序 \]9;c6(
6.high levels of assurance 高水平保证 92SB'T>
7.compilation 编制 )j9FB
8.reliability 可靠性 ze4/XR
9.relevance 相关性 ~f@<]
10.professional skepticism 职业谨慎 F;b|A`M
11.objectivity 客观性 1B
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12. professional competence 专业胜任能力 +$UfP(XmH
13.Senior/CPA-in-charge 项目经理 ^-ACtA)
14.audit engagement letter 业务约定书 IK W!P1
15.recurring audit 连续审计 ]!A;-m
16.the client 委托人 yq<YGNy!
17.change CPA 更换注册会计师 %]R#}amW
18.the existing CPA 现任注册会计师 |SxEJ
19.the successor CPA 后任注册会计师 {[s<\<~B*
20.the preceding CPA前任注册会计师 ScTqnY$v
21.issue the audit report 出具审计报告 $(NfHIX
22.expert 专家 K&X'^|en
23.the board of directors 董事会 @"~\[z5
24.knowledge of the entity‘ s business 了解被审计单位情况 m_Rgv.gE^
25.assess material misstatement risks评估重大错报风险 y^nR=Q]_
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 p/:5bvA
27.a general knowledge of ————- 初步了解―――的情况 [-CG&l2?L
28.a more knowledge of—————— 进一步了解的情况 jqLyX
29.the prior year‘s working papers 以前年度工作底稿 gSGe]
30.minutes of meeting 会议纪要
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31.business risks 经营风险 2Z97Tq
32.appropriateness 适当性 >ciq4H43Q|
33.accounting estimate 会计估计 }+lxja]C
34.management representations 管理层声明 ?UxY4m%R;
35.going concern assumption 持续经营假设 T9$U./69-L
36.audit plan 审计计划 C{ti>'"V
37.significant audit areas 重点审计领域 ;?[~]"
38.error 错误 =&p bh
39.fraud舞弊 ex=~l O
40.modified or additional procedures 修改或追加审计程序 FjydEV
41.misappropriation of assets 侵占资产 kzmt'/ L8
42.transactions without substance 虚假交易 XgbGC*dQ
43.unusual pressures 异常压力 N0piL6Js
44.the suspected noncompliance 涉嫌存在违法行为 yjr@v!o
45.materialiy 重要性 3K
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46.exceed the materiality level 超过重要性水平 Qnw$=L:
47.approach the materiality level 接近重要性水平 =I5XG"",
48.an acceptably low level 可接受水平 9s!/y iP5
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 *Q>:|F[vM
50.misstatements or omissions 错报或漏报 C:K\-P9
51.aggregate 总计 }ot _k-
52.subsequent events 期后事项 <2Q@^
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 G<z)Ydh_
55.audit risk 审计风险 4W?<hv+k7*
56.detection risk 检查风险 '-vyQ^
57.inappropriate audit opinion 不适当的审计意见 s/^k;qw
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 q>[% C5
60.the acceptable level of detection risk 可接受的检查风险 br;G5^j3?
61.assessed level of material misstatement risk 重大错报风险的评估水平 ZFON]$Zk
62.simall business 小规模企业 @(
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63.accounting system 会计系统 n1t(ns|
64.test of control 控制测试 HZm
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65.walk-through test 穿行测试 bxN;"{>Xz
66.communication 沟通 c|R/,
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67.flow chart 流程图 -b$OHFL
68.reperformance of internal control 重新执行 [1*/lt|+p
69.audit evidence 审计证据 6:,^CI|@t
70.substantive procedures 实质性程序 HFr3(gNj@
71.assertions 认定 @5wg' mM
72.esistence 存在 r83~o/T@
73.occurrence 发生 [!le 9aNg
74.completeness 完整性 [FL I+;gY
75.rights and obligations 权利和义务 /RM-+D:Y
76.valuation and allocation 计价和分摊 mc'p-orAf
77.cutoff 截止 gp HwiFc
78.accuracy 准确性 G|lI=Q3f
79.classification 分类 gp)ds^
80.inspection 检查 ^{s0d+@{
81.supervision of counting 监盘 {H V,2-z
82.observation 观察 d]3sC
83.confirmation 函证 q?L(V+X
84.computation 计算 DKl7|zG4
85.analytical procedures 分析程序 cnthtv+(~
86.vouch 核对 1 =<|h
87.trace 追查 bY~ v0kg
88.audit sampling 审计抽样 ra>`J_
89.error 误差 @>5<m'}2
90.expected error 预期误差 6W=:`14
91.population 总体 Bs?F*,zDJ
92.sampling risk 抽样风险 md"%S-a_dT
93.non- sampling risk 非抽样风险 [QbXj0en$
94.sampling unit 抽样单位 )^H9C"7T
95.statistical sampling 统计抽样 W~3tQ!
96.tolerable error 可容忍误差 Hz8`)cv`
97.the risk of under reliance 信赖不足风险 'I]"=O,
98.the risk of over reliance 信赖过度风险 }qhK.e
99.the risk of incorrect rejection 误拒风险 )F9r?5}v4x
100. the risk of incorrect acceptance 误受风险 +
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101.working trial balance 试算平衡表 bFezTl{M
102.index and cross-referencing 索引和交叉索引 od1omYsR
103.cash receipt 现金收入 g i'agB^
104.cash disbursement 现金支出 ok[=1gA#h
105.bank statement 银行对账单 &.hRVW(
106.bank reconciliation 银行存款余额调节表 i[{]
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107.balance sheet date 资产负债表日 #@^w>D6W
108.net realizable value 可变现净值 wG5RN;`V
109.storeroom 仓库 ATM:As:<@
110.sale invoice 销售发票 hxVM]e[
111.price list 价目表 ]Cn*C{
112.positive confirmation request 积极式询证函 ACO4u<M)
113.negative confirmation request 消极式询证函 HFuaoS+b*
114.purchase requisition 请购单 "GI&S% F
115.receiving report 验收报告 zL'IN)7MU
116.gross margin 毛利 !`[I>:Ex
117.manufacturing overhead 制造费用 JjLyV`DJ
118.material requisition 领料单 Treh{s
119.inventory-taking 存货盘点 %8CT -mQ
120.bond certificate 债券 /}`/i(k
121.stock certificate 股票 o?K|[gNi
122.audit report 审计报告 O6,"#BX
123.entity 被审计单位 R.IUBw5;/
124.addressee of the audit report 审计报告的收件人 v\(m"|4(i
125.unqualified opinion 无保留意见 noNF;zT
126.qualified opinion 保留意见 xeM':hD.o
127.disclaimer of opinion 无法表示意见 6BU0hV
128.adverse opinion 否定意见 s9kLB.
129 Auditors‘Report审计报告 /lB0>Us
130 internal audit内部审计 ef}E.Bl
131 public sector audit政府审计 iWM7,=1+
账项基础审计accounting number-based audit nX\]i~
风险导向审计方法risk-oriented audit approach }<ONx g6Kb