1.audit 审计 y,D@[*~Xb
2.attestation 4V2}'/|[
鉴证 kPuY[~i%
3.credibility 0[/GEY@
可信赖程度 6a_MA*XK
4.audit of financial statements 财务报表审计 {=Z xF
5.agreed-upon procedures 执行商定程序 _zuaImJ0o
6.high levels of assurance 高水平保证 H8$l }pOz
7.compilation 编制 >h!>Ll
8.reliability 可靠性 X`,=tM
9.relevance 相关性 SVJL|S 3k
10.professional skepticism 职业谨慎 !xqy6%p
11.objectivity 客观性 %MA o<,ha
12. professional competence 专业胜任能力 :TPT]q
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13.Senior/CPA-in-charge 项目经理 V*}xlxSL
14.audit engagement letter 业务约定书 pfs'2AFj
15.recurring audit 连续审计 Z%rMX}
16.the client 委托人 XB
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17.change CPA 更换注册会计师 ]npsclvJ
18.the existing CPA 现任注册会计师 yniXb2iM
19.the successor CPA 后任注册会计师 T+a\dgd
20.the preceding CPA前任注册会计师 R]LRgf
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21.issue the audit report 出具审计报告 ( o(, ;
22.expert 专家 nM=5L:d
23.the board of directors 董事会 *-.{->#Y
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 <l#|I'hP
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 QsXy(w#F
27.a general knowledge of ————- 初步了解―――的情况 X-lB1uq^
28.a more knowledge of—————— 进一步了解的情况 ~!t# M2Sk
29.the prior year‘s working papers 以前年度工作底稿 LBc
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30.minutes of meeting 会议纪要 [WfigqY`b*
31.business risks 经营风险 9 a$\l2
32.appropriateness 适当性 '<$!?="
33.accounting estimate 会计估计 h?8I`Z)h
34.management representations 管理层声明 55%j$f
35.going concern assumption 持续经营假设 ls;!Og9
36.audit plan 审计计划 g
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37.significant audit areas 重点审计领域 .eNeqC
38.error 错误 E]aQK.
39.fraud舞弊 5 R*
40.modified or additional procedures 修改或追加审计程序 cs-wqxTX[$
41.misappropriation of assets 侵占资产 l?f%2:}m
42.transactions without substance 虚假交易 k=^~\$e
43.unusual pressures 异常压力 L
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44.the suspected noncompliance 涉嫌存在违法行为 qk+RZ>T<o
45.materialiy 重要性 j\LJ{?;jC
46.exceed the materiality level 超过重要性水平 e>6
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47.approach the materiality level 接近重要性水平 y
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48.an acceptably low level 可接受水平 }ldOxJSB?
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 XCo3pB
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50.misstatements or omissions 错报或漏报 oe4r_EkYwW
51.aggregate 总计 cFV)zFu
52.subsequent events 期后事项 ?z[k.l+6w
53.adjust the financial statements 调整财务报表 PLV-De
54.perform additional audit procedures 实施追加的审计程序 [ Q@rW5,-
55.audit risk 审计风险 [& d"Z2gK
56.detection risk 检查风险 {
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57.inappropriate audit opinion 不适当的审计意见 ='[J.
58.material misstatement 重大的错报 X2PyFe
59.tolerable misstatement 可容忍错报 E! s?amM4
60.the acceptable level of detection risk 可接受的检查风险 MEI.wJZ
61.assessed level of material misstatement risk 重大错报风险的评估水平 .Fl5b}C(
62.simall business 小规模企业 SjmWlf,
63.accounting system 会计系统 :TZ
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64.test of control 控制测试 H\PY\O&cP
65.walk-through test 穿行测试 ^e~m`R2fHh
66.communication 沟通 ^*$lCUv8p
67.flow chart 流程图 L>ruNw'-K
68.reperformance of internal control 重新执行 SK]"JSY`
69.audit evidence 审计证据 QnZ7e#@UP
70.substantive procedures 实质性程序 /[FES78p
71.assertions 认定 4b@Awtk
72.esistence 存在 ir?Y
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73.occurrence 发生 GV"X) tGo
74.completeness 完整性 te*|>NRS
75.rights and obligations 权利和义务 B/^1uPTZ71
76.valuation and allocation 计价和分摊 "J=A(w5
77.cutoff 截止 ExW3LM9(
78.accuracy 准确性 A`I ;m0<
79.classification 分类 V."qxKsz
80.inspection 检查 >hFg,5 _l3
81.supervision of counting 监盘 ;;]^d_
82.observation 观察 %"gV
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83.confirmation 函证 *[ww;
84.computation 计算 ]nQC
85.analytical procedures 分析程序 9^zA(
86.vouch 核对 {0IC2jE
87.trace 追查 3;F+.{Icc
88.audit sampling 审计抽样 .~C[D
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89.error 误差 T!ik"YZ@i
90.expected error 预期误差 |%tI!RN):
91.population 总体 g-NfZj?
92.sampling risk 抽样风险 qN@-H6D1=
93.non- sampling risk 非抽样风险 W*!u_]K>
94.sampling unit 抽样单位 +wpQ$)\
95.statistical sampling 统计抽样 "3H?_!A9
96.tolerable error 可容忍误差 ;XDGlv%
97.the risk of under reliance 信赖不足风险 ';J><z{>
98.the risk of over reliance 信赖过度风险 -udKGrT+
99.the risk of incorrect rejection 误拒风险 hAvX{]
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 0XLoGQ
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102.index and cross-referencing 索引和交叉索引 ?>}&,:U}
103.cash receipt 现金收入 =JM !`[
104.cash disbursement 现金支出 ;p] f5R^
105.bank statement 银行对账单 IPxK$nI^
106.bank reconciliation 银行存款余额调节表 -+H?0XN
107.balance sheet date 资产负债表日 a(|,KWHn
108.net realizable value 可变现净值 QP={b+8
109.storeroom 仓库 =AVr<kP
110.sale invoice 销售发票 YYi:d=0<SO
111.price list 价目表 t)n
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112.positive confirmation request 积极式询证函 JXNfE,_
113.negative confirmation request 消极式询证函 c%O8h
114.purchase requisition 请购单 7jtDhsVz
115.receiving report 验收报告 ,f3Ck*M
116.gross margin 毛利 x4e8;A(y
117.manufacturing overhead 制造费用 Yd>ej1<
118.material requisition 领料单 _rIFwT1]
119.inventory-taking 存货盘点 9i`sSi8
120.bond certificate 债券 >ZjGs8&
121.stock certificate 股票 t9Y?0O}/
122.audit report 审计报告 [KT1.5M[
123.entity 被审计单位 F
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124.addressee of the audit report 审计报告的收件人 "i1r9TLc
125.unqualified opinion 无保留意见 r_EuLFM A
126.qualified opinion 保留意见 TQiDbgFo
127.disclaimer of opinion 无法表示意见 y'21)P
128.adverse opinion 否定意见 IHaNg
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129 Auditors‘Report审计报告 YjTA+1}
130 internal audit内部审计 g0M9v]c
131 public sector audit政府审计 Xx;4
账项基础审计accounting number-based audit ]$xN`O4W{
风险导向审计方法risk-oriented audit approach pU)g93