1.audit 审计 z;ku*IV
2.attestation UtQCTNjC{
鉴证 X(\L1N
3.credibility RD=V`l{Z
可信赖程度 [rL 8L6,!
4.audit of financial statements 财务报表审计 B^/k`h6J
5.agreed-upon procedures 执行商定程序 ~qIr'?D
6.high levels of assurance 高水平保证 j;
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7.compilation 编制 Eggu-i(rD
8.reliability 可靠性 xA`j:zn'j
9.relevance 相关性 Tu5p`p3-j
10.professional skepticism 职业谨慎 xGOVMo
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11.objectivity 客观性 p1K]m>Y{?
12. professional competence 专业胜任能力 <q>d@Foi
13.Senior/CPA-in-charge 项目经理 `S.I,<&
14.audit engagement letter 业务约定书 cbs ;
15.recurring audit 连续审计 '@Yp@
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16.the client 委托人 :@eHV=|+>
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 `j!_tE`
19.the successor CPA 后任注册会计师 u[oV
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20.the preceding CPA前任注册会计师 .wyuB;:
21.issue the audit report 出具审计报告 ~sPXkLqK
22.expert 专家 ST;o^\B
23.the board of directors 董事会 _:WNk(
24.knowledge of the entity‘ s business 了解被审计单位情况 #TC}paIpj
25.assess material misstatement risks评估重大错报风险 )!caOGvhJ
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 {cb<9Fii
27.a general knowledge of ————- 初步了解―――的情况 08D:2 z1z
28.a more knowledge of—————— 进一步了解的情况 -ZyY95E<
29.the prior year‘s working papers 以前年度工作底稿 m l@%H
30.minutes of meeting 会议纪要 1ltW9^cF}
31.business risks 经营风险 >,h{`
32.appropriateness 适当性 _[-W*,xJ)
33.accounting estimate 会计估计 Dln1 R[
34.management representations 管理层声明 d3S Me
35.going concern assumption 持续经营假设 k7;i^$@c
36.audit plan 审计计划 3D1y^
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37.significant audit areas 重点审计领域
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38.error 错误 qvK/}
39.fraud舞弊 #f HnM+
40.modified or additional procedures 修改或追加审计程序 }/,Rp/+7]
41.misappropriation of assets 侵占资产 :Fu7T1
42.transactions without substance 虚假交易 VX>j2Z'
43.unusual pressures 异常压力 Jj5VBI!Ok
44.the suspected noncompliance 涉嫌存在违法行为 EWgJ"WT
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45.materialiy 重要性 E^br-{|{
46.exceed the materiality level 超过重要性水平 I%GQ3D"=
47.approach the materiality level 接近重要性水平 ZoSyc--Bv
48.an acceptably low level 可接受水平 0fn*;f8{XJ
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 E_DQ.!U!o
50.misstatements or omissions 错报或漏报 )fxn bBz{
51.aggregate 总计 <lWj-
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52.subsequent events 期后事项 O`"
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53.adjust the financial statements 调整财务报表 [#RFdn<
54.perform additional audit procedures 实施追加的审计程序 )0ydSz`B
55.audit risk 审计风险 4>LaA7)v
56.detection risk 检查风险 LME&qKe5
57.inappropriate audit opinion 不适当的审计意见 %KkC1.yu<
58.material misstatement 重大的错报 D~U RY_[A
59.tolerable misstatement 可容忍错报 H(P]Z~et
60.the acceptable level of detection risk 可接受的检查风险 sQ
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61.assessed level of material misstatement risk 重大错报风险的评估水平 -2 >s#/%
62.simall business 小规模企业 Lo#G. s|
63.accounting system 会计系统 P:N>#
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64.test of control 控制测试 /<IWdy]$3
65.walk-through test 穿行测试 ,+4T7 U R
66.communication 沟通 /3
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67.flow chart 流程图 6M_:D
68.reperformance of internal control 重新执行 #;W4$q
69.audit evidence 审计证据 5u;//Cm
70.substantive procedures 实质性程序 N3aqNRwlk
71.assertions 认定 ,aGIq. *v
72.esistence 存在 l>`66~+s,`
73.occurrence 发生 :KA)4[#;W
74.completeness 完整性 *Egg*2P;"Q
75.rights and obligations 权利和义务 s}OL)rW=}
76.valuation and allocation 计价和分摊 D GcpYA.7'
77.cutoff 截止 V,0$mBYa
78.accuracy 准确性 saQs<1
79.classification 分类 PREGQ0
80.inspection 检查 cz/cY:o)
81.supervision of counting 监盘 "~._G5i.
82.observation 观察 SQn.`0HT
83.confirmation 函证 _*%K!%}l=
84.computation 计算 la w$LL
85.analytical procedures 分析程序 c s*E9
86.vouch 核对 G.~Q2O#T
87.trace 追查 czpu^BT;;T
88.audit sampling 审计抽样 + xO3<u
89.error 误差 DB-79U %W
90.expected error 预期误差 X&LJ"ahK
91.population 总体 AWx@Z7\z"g
92.sampling risk 抽样风险 EPH" 5$8
93.non- sampling risk 非抽样风险 nKS*y*
94.sampling unit 抽样单位 +Ln^<!P
95.statistical sampling 统计抽样 ?kQY ^pU
96.tolerable error 可容忍误差 V|kN 1
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97.the risk of under reliance 信赖不足风险 j~K(xf
98.the risk of over reliance 信赖过度风险 5 QuRwu_
99.the risk of incorrect rejection 误拒风险 e98QT9
100. the risk of incorrect acceptance 误受风险 UH}lKc=t
101.working trial balance 试算平衡表 :i& 9}\|,
102.index and cross-referencing 索引和交叉索引 xH{-UQ3R
103.cash receipt 现金收入 a^@.C5
104.cash disbursement 现金支出 o5DT1>h
105.bank statement 银行对账单 ncOgSj7e
106.bank reconciliation 银行存款余额调节表 *AW v
107.balance sheet date 资产负债表日 ![\P/1p
108.net realizable value 可变现净值 { +w.Z,D"
109.storeroom 仓库 ,52 IR[I<T
110.sale invoice 销售发票 ?
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111.price list 价目表 aF+Lam(
112.positive confirmation request 积极式询证函 rf4f'cUa
113.negative confirmation request 消极式询证函 :i?6#_2IC
114.purchase requisition 请购单 d;0]xG?%=
115.receiving report 验收报告 zEtsM
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116.gross margin 毛利 P-gj SE|yh
117.manufacturing overhead 制造费用 =<p=?16
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118.material requisition 领料单 t,JX6ni
119.inventory-taking 存货盘点 7<MEM NYX
120.bond certificate 债券 u*P@Nuy6
121.stock certificate 股票 /7Pqy2sgE
122.audit report 审计报告 !E?+1WDS0
123.entity 被审计单位 O!f37n-TB
124.addressee of the audit report 审计报告的收件人 |C z7_Rn
125.unqualified opinion 无保留意见 RH<2f5-sC!
126.qualified opinion 保留意见 Uoe;=P@
127.disclaimer of opinion 无法表示意见 iJ^}{-
128.adverse opinion 否定意见 Y* ru
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129 Auditors‘Report审计报告 1uj~/M
130 internal audit内部审计 vr4r,[B6y
131 public sector audit政府审计 _v 0iH
账项基础审计accounting number-based audit @9_mk@
风险导向审计方法risk-oriented audit approach ;5[OS8