1.audit 审计 m$`4.>J
2.attestation U
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鉴证 D\Fu4Eg
3.credibility 9Xe|*bT
可信赖程度 @NYlVk2
4.audit of financial statements 财务报表审计 1}q(Pn2
5.agreed-upon procedures 执行商定程序 QE6L_\l
6.high levels of assurance 高水平保证 R[W'LRh~:1
7.compilation 编制 TBmmC}PEd
8.reliability 可靠性 2m,t<Y;
9.relevance 相关性 $Yj4&Two<
10.professional skepticism 职业谨慎 , }B{)
11.objectivity 客观性 ~pw%p77)
12. professional competence 专业胜任能力 Yb348kRF
13.Senior/CPA-in-charge 项目经理 u}-)ywX
14.audit engagement letter 业务约定书 chur(@Af
15.recurring audit 连续审计 xJ^pqb
16.the client 委托人 &; [0.:;
17.change CPA 更换注册会计师 Tffdm
18.the existing CPA 现任注册会计师 vMYEP_lhK,
19.the successor CPA 后任注册会计师 Na.)!h_Kn'
20.the preceding CPA前任注册会计师 r)gtx!bx
21.issue the audit report 出具审计报告 72\o6{BiC
22.expert 专家 ^.~
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23.the board of directors 董事会 e@ DVf
24.knowledge of the entity‘ s business 了解被审计单位情况 Zr|\T7w 3
25.assess material misstatement risks评估重大错报风险 es1'z.U J
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 ^.>XDUO F
27.a general knowledge of ————- 初步了解―――的情况 D
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28.a more knowledge of—————— 进一步了解的情况 VrKFpFd
29.the prior year‘s working papers 以前年度工作底稿 o(YF`;OhvS
30.minutes of meeting 会议纪要 'ALe>\WO
31.business risks 经营风险 yHmNO*(
32.appropriateness 适当性 b`^mpB*6R
33.accounting estimate 会计估计 ogJ>`0 +J
34.management representations 管理层声明 G3D!ifho.#
35.going concern assumption 持续经营假设 Lu[xoQ~I
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 "v+%F
38.error 错误 !}J19]\
39.fraud舞弊 XBos^Q
40.modified or additional procedures 修改或追加审计程序 oN[#C>#(
41.misappropriation of assets 侵占资产 (RLJ_M|;/b
42.transactions without substance 虚假交易 jO5Wemqf
43.unusual pressures 异常压力 e
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44.the suspected noncompliance 涉嫌存在违法行为 Ip*[H#h
45.materialiy 重要性 <xAlp;8m5
46.exceed the materiality level 超过重要性水平 W4S]2P>T
47.approach the materiality level 接近重要性水平 /i
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48.an acceptably low level 可接受水平 QW>(LG G=
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 [KsVI.gn
50.misstatements or omissions 错报或漏报 vW03nt86
51.aggregate 总计
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52.subsequent events 期后事项 8zH/a
53.adjust the financial statements 调整财务报表 l 5z8]/
54.perform additional audit procedures 实施追加的审计程序 C/!8NV1:4
55.audit risk 审计风险 lPn&,\9@~
56.detection risk 检查风险 TmdRB8N
57.inappropriate audit opinion 不适当的审计意见 V2*m/J
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58.material misstatement 重大的错报 &;@U54,wV
59.tolerable misstatement 可容忍错报 Kvh6D"
60.the acceptable level of detection risk 可接受的检查风险 nXxSv~r
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 .iH#8Z
63.accounting system 会计系统 -0:B2B
64.test of control 控制测试 "dBCS
65.walk-through test 穿行测试 FUKE.Uxd
66.communication 沟通 %M;{+90p>t
67.flow chart 流程图 R,ddH[3
68.reperformance of internal control 重新执行 et :v4^*f
69.audit evidence 审计证据 ^g*
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70.substantive procedures 实质性程序 ot.R Gpg%
71.assertions 认定
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72.esistence 存在 21G:!t4/?n
73.occurrence 发生 QLAyX*%B
74.completeness 完整性 qYR+qSAJP
75.rights and obligations 权利和义务 Ia>>b #h
76.valuation and allocation 计价和分摊 8Zvh"Z?
77.cutoff 截止 7x:j4
78.accuracy 准确性 .X(ocs$
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79.classification 分类 0Z>oiBr4
80.inspection 检查 4r>buEU
81.supervision of counting 监盘 9{5 c}bX
82.observation 观察
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83.confirmation 函证 >zWVM1\\j
84.computation 计算 M)!:o/!c S
85.analytical procedures 分析程序 /yj-^u\R
86.vouch 核对 g@7j<UY
87.trace 追查 .j 0]
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88.audit sampling 审计抽样 Eb=;D1)y]
89.error 误差 <jRs/?1R
90.expected error 预期误差 4C_-MJI
91.population 总体 =AJ I3'x
92.sampling risk 抽样风险 \ |9KOulr
93.non- sampling risk 非抽样风险 UT7".1H
94.sampling unit 抽样单位 @X6|[r&Z
95.statistical sampling 统计抽样 Kq`"}&0b\
96.tolerable error 可容忍误差 $[P>nRhW
97.the risk of under reliance 信赖不足风险 ;j/-ndd&&
98.the risk of over reliance 信赖过度风险 i iZK^/P$
99.the risk of incorrect rejection 误拒风险 CQ
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100. the risk of incorrect acceptance 误受风险 ^NTOZ0x~#
101.working trial balance 试算平衡表 O[fgn;@|
102.index and cross-referencing 索引和交叉索引 ?OPAf4h
103.cash receipt 现金收入 _;+N=/l0
104.cash disbursement 现金支出 6axmH~_
105.bank statement 银行对账单 '((Ll
106.bank reconciliation 银行存款余额调节表 D?_#6i;DJ
107.balance sheet date 资产负债表日 ,/g\;#:{@]
108.net realizable value 可变现净值 c=p @l<)
109.storeroom 仓库 #UH7z 4u
110.sale invoice 销售发票 '3@WF2a
111.price list 价目表 <WGl4#(k
112.positive confirmation request 积极式询证函 !&Q3>8l
113.negative confirmation request 消极式询证函 V
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114.purchase requisition 请购单 &p$SFH?s
115.receiving report 验收报告 l<$c.GgFd
116.gross margin 毛利 UI:{*N**Z
117.manufacturing overhead 制造费用 `$\Y,9E}x
118.material requisition 领料单 a;`-LOO5&
119.inventory-taking 存货盘点 U{>e
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120.bond certificate 债券 Q( KLx )
121.stock certificate 股票 N+PW,a
122.audit report 审计报告 hexq]' R
123.entity 被审计单位 +B@NSEy/+
124.addressee of the audit report 审计报告的收件人 K/u`Wz~A
125.unqualified opinion 无保留意见 f. =4p^
126.qualified opinion 保留意见 BK
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127.disclaimer of opinion 无法表示意见 $0Y&r]'
128.adverse opinion 否定意见 %zyM
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129 Auditors‘Report审计报告 (K+TqJw
130 internal audit内部审计 QWf)5S
131 public sector audit政府审计 05MtQB
账项基础审计accounting number-based audit 6Bp{FOj:Ss
风险导向审计方法risk-oriented audit approach >M^
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