1.audit 审计 w|CZ7|6
2.attestation S a4W`
鉴证 WHAQu]{
3.credibility +uBLk0/)>
可信赖程度 q~@]W=
4.audit of financial statements 财务报表审计 /s-A?lw^2
5.agreed-upon procedures 执行商定程序 v^ /Q 8Q
6.high levels of assurance 高水平保证 R|f~>JUF
7.compilation 编制 C-8qj>
8.reliability 可靠性 `xz<>g9e
9.relevance 相关性 6Z`R#d #I
10.professional skepticism 职业谨慎 kPQtQh]y%
11.objectivity 客观性 Ja SI^go
12. professional competence 专业胜任能力 Yp0/Ab(v
13.Senior/CPA-in-charge 项目经理 N`E-+9L)
14.audit engagement letter 业务约定书 [HN|\afz
15.recurring audit 连续审计 A].>.AI
16.the client 委托人 1Nu1BLPm
17.change CPA 更换注册会计师 5OO'v07b
18.the existing CPA 现任注册会计师 @]qBF]6
19.the successor CPA 后任注册会计师 3:{yJdpg
20.the preceding CPA前任注册会计师 \o\nr!=k
21.issue the audit report 出具审计报告 :5/Uh/sX
22.expert 专家 [w\9as/ E
23.the board of directors 董事会 sHcTd>xS
24.knowledge of the entity‘ s business 了解被审计单位情况 `fNG$ODL
25.assess material misstatement risks评估重大错报风险 xr7+$:>a
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 H33i*][H
27.a general knowledge of ————- 初步了解―――的情况 oG7q_4+&
28.a more knowledge of—————— 进一步了解的情况 lc_E!"1
29.the prior year‘s working papers 以前年度工作底稿 VyRsPg[(
30.minutes of meeting 会议纪要 i5
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31.business risks 经营风险 @:tj<\G]
32.appropriateness 适当性 4CQ"8k(S"
33.accounting estimate 会计估计 |oub
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34.management representations 管理层声明 lQfL3`X!
35.going concern assumption 持续经营假设 8vuCc=
36.audit plan 审计计划 /)xlJUq
37.significant audit areas 重点审计领域 MG /,==
38.error 错误 1xU3#b&2tC
39.fraud舞弊 +n})Y
40.modified or additional procedures 修改或追加审计程序 PyA&ZkX>
41.misappropriation of assets 侵占资产 EZ.!rh~+
42.transactions without substance 虚假交易 m~lpyAw
43.unusual pressures 异常压力 s/:Fwr4q#a
44.the suspected noncompliance 涉嫌存在违法行为 *jMk/9oa<N
45.materialiy 重要性 XE3'`D!
46.exceed the materiality level 超过重要性水平 ;Nr]X
47.approach the materiality level 接近重要性水平 w'X]M#Q><
48.an acceptably low level 可接受水平 @\w,otT
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 \v6M:KR5/
50.misstatements or omissions 错报或漏报 x f4{r+
51.aggregate 总计
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52.subsequent events 期后事项 ~^^ NHq
53.adjust the financial statements 调整财务报表 mR8W]'gl.L
54.perform additional audit procedures 实施追加的审计程序 ](eN@Xi&@
55.audit risk 审计风险
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56.detection risk 检查风险 .D4bqL
57.inappropriate audit opinion 不适当的审计意见 ri1C-TJM)
58.material misstatement 重大的错报 =SD\Q!fA
59.tolerable misstatement 可容忍错报 {B
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60.the acceptable level of detection risk 可接受的检查风险 ?R-9W+U%f
61.assessed level of material misstatement risk 重大错报风险的评估水平 -[OXSaf6
62.simall business 小规模企业 "+?Cz!i
63.accounting system 会计系统 VR!-%H\AW
64.test of control 控制测试 7ZUiY
65.walk-through test 穿行测试 -Q;#sJ?
66.communication 沟通 MHL("v(@B
67.flow chart 流程图 {FN;'Uc
68.reperformance of internal control 重新执行 4yaxl\2
69.audit evidence 审计证据 *2}O-e
70.substantive procedures 实质性程序 ecOy6@UDY
71.assertions 认定 \n9A^v`F/
72.esistence 存在 M+wt__vHf
73.occurrence 发生 'SLE;_TD
74.completeness 完整性 hJ5z/5aE;
75.rights and obligations 权利和义务 2X-l{n;>
76.valuation and allocation 计价和分摊 wA`"\MWm
77.cutoff 截止 4$,,Ppn
78.accuracy 准确性 0aR,H[r[?
79.classification 分类 PN$
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80.inspection 检查 ni
81.supervision of counting 监盘 6zIgQ4Bp24
82.observation 观察 69kJC/1+l
83.confirmation 函证 K?#]("De6
84.computation 计算 yBLUNIr
85.analytical procedures 分析程序 }a&mY^
86.vouch 核对 Q36)7=at
87.trace 追查 >EXb|vw
88.audit sampling 审计抽样 E)ugLluL
89.error 误差 'mdMq=VI
90.expected error 预期误差 (1pEEq84
91.population 总体 lH|LdlX
92.sampling risk 抽样风险 ">dq0gD
93.non- sampling risk 非抽样风险 ,J mbqOV?!
94.sampling unit 抽样单位 !C:rb
95.statistical sampling 统计抽样 lEPAP|~uw
96.tolerable error 可容忍误差 j2h[70fWC
97.the risk of under reliance 信赖不足风险 1u]P4Gf=
98.the risk of over reliance 信赖过度风险 nY `2uN~9
99.the risk of incorrect rejection 误拒风险 =He.fEy
100. the risk of incorrect acceptance 误受风险 y?30_#[dN
101.working trial balance 试算平衡表 ^_p%Yv
102.index and cross-referencing 索引和交叉索引 v|
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103.cash receipt 现金收入 =QV::/
104.cash disbursement 现金支出 b'x$2K;E
105.bank statement 银行对账单 (#(Or
106.bank reconciliation 银行存款余额调节表 H L<s@kEZ
107.balance sheet date 资产负债表日 Nq8@Nyp
108.net realizable value 可变现净值 m:`@?n~..
109.storeroom 仓库 `PI(%N
110.sale invoice 销售发票 }xn_6
111.price list 价目表 $2z
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112.positive confirmation request 积极式询证函 Em13dem
113.negative confirmation request 消极式询证函 z&nZ<ih
114.purchase requisition 请购单 ,:v&4x&=
115.receiving report 验收报告 3+OsjZ
116.gross margin 毛利 Aj"7q
117.manufacturing overhead 制造费用 j?(!^ _!m
118.material requisition 领料单 1M%S
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119.inventory-taking 存货盘点 m.%`4L^`T
120.bond certificate 债券 w,.qCpT$_
121.stock certificate 股票 ,*,sw:=2
122.audit report 审计报告 j!
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123.entity 被审计单位 >tRHNB_
124.addressee of the audit report 审计报告的收件人 83]PA<R
125.unqualified opinion 无保留意见 #j@OLvXh
126.qualified opinion 保留意见 ro| vh\y
127.disclaimer of opinion 无法表示意见 MWWu@SY
128.adverse opinion 否定意见 +6W(z3($
129 Auditors‘Report审计报告 #]KgUc5B
130 internal audit内部审计 S;@ay/*~
131 public sector audit政府审计 t
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账项基础审计accounting number-based audit LhJa)jFQ
风险导向审计方法risk-oriented audit approach PE@+w#i7*