1.audit 审计 N\?__WlBK7
2.attestation *#?9@0b@
鉴证 ]j$(so"
3.credibility j*GS')Cm
可信赖程度 >d
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4.audit of financial statements 财务报表审计 i;IhsKO0R
5.agreed-upon procedures 执行商定程序 T5:xia>8O
6.high levels of assurance 高水平保证 @2_E9{ T
7.compilation 编制 23Q 88z
8.reliability 可靠性 [W3sveqj&
9.relevance 相关性 6J$I8b#/
10.professional skepticism 职业谨慎 QX
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11.objectivity 客观性 %`/F>`
12. professional competence 专业胜任能力 yi(IIW
13.Senior/CPA-in-charge 项目经理 <w?k<%( 4
14.audit engagement letter 业务约定书 hx:^xW@r4P
15.recurring audit 连续审计
16.the client 委托人 K(Tej W#
17.change CPA 更换注册会计师 :}gEt?TUhs
18.the existing CPA 现任注册会计师 G}}Lp~
19.the successor CPA 后任注册会计师 KAu>U3\/
20.the preceding CPA前任注册会计师 taO(\FOm
21.issue the audit report 出具审计报告 GE !p
22.expert 专家 "Rtt~["%
23.the board of directors 董事会 0&tr3!h\
24.knowledge of the entity‘ s business 了解被审计单位情况 $) qL=kR
25.assess material misstatement risks评估重大错报风险 8;f5;7Mn
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 N!-P2) @
27.a general knowledge of ————- 初步了解―――的情况 ~HKzqGQy>
28.a more knowledge of—————— 进一步了解的情况 # |OA>[
29.the prior year‘s working papers 以前年度工作底稿 GR 1%(,
30.minutes of meeting 会议纪要 O]!o|w(
31.business risks 经营风险 B9c
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32.appropriateness 适当性 K<p
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33.accounting estimate 会计估计 S{{wcH$n'i
34.management representations 管理层声明 -"#jRP]#
35.going concern assumption 持续经营假设 ::cI4D
36.audit plan 审计计划 Z=a~0&G
37.significant audit areas 重点审计领域 EDF0q i
38.error 错误 z"FxKN~Z
39.fraud舞弊 ?_T[]I'
40.modified or additional procedures 修改或追加审计程序 M+lr [,c
41.misappropriation of assets 侵占资产 0c,!<\B
42.transactions without substance 虚假交易 4<f^/!9w
43.unusual pressures 异常压力 p+7#`iICE
44.the suspected noncompliance 涉嫌存在违法行为 |nqN95'u+]
45.materialiy 重要性 0eK>QZ_
46.exceed the materiality level 超过重要性水平 HJlxpX$_
47.approach the materiality level 接近重要性水平 N]\)Ok
48.an acceptably low level 可接受水平 LE?sAN
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 nmyDGuzk
50.misstatements or omissions 错报或漏报 f=8{cK0j
51.aggregate 总计 >
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52.subsequent events 期后事项 =&DuQvN,
53.adjust the financial statements 调整财务报表 OO,EUOh-T:
54.perform additional audit procedures 实施追加的审计程序 "QBl
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55.audit risk 审计风险 TS=U%)Ik
56.detection risk 检查风险 {L7+lz
57.inappropriate audit opinion 不适当的审计意见 8u1?\
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58.material misstatement 重大的错报 d-8{}Q
59.tolerable misstatement 可容忍错报 R+.kwq3CED
60.the acceptable level of detection risk 可接受的检查风险 ,8!'jE[d
61.assessed level of material misstatement risk 重大错报风险的评估水平 ? YluX
62.simall business 小规模企业 ,zZ@QW5
63.accounting system 会计系统 O2U}jHsd
64.test of control 控制测试 ,)VAKrSg
65.walk-through test 穿行测试 8~BLTZ
66.communication 沟通 lc]cs D
67.flow chart 流程图 7c6-
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68.reperformance of internal control 重新执行 ^)a j,U[
69.audit evidence 审计证据 5s>>]
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70.substantive procedures 实质性程序 b%0@nu4
71.assertions 认定 (aq-aum-I
72.esistence 存在 TpdYU*z_Br
73.occurrence 发生 xP27j_*m>
74.completeness 完整性 %Z-xh<&
75.rights and obligations 权利和义务 SEE:v+
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76.valuation and allocation 计价和分摊 @twi<U_
77.cutoff 截止 "EE(O9q
78.accuracy 准确性 o'Y/0hkh
79.classification 分类 aadw#90
80.inspection 检查 cxx8I
81.supervision of counting 监盘 @3~W
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82.observation 观察 TKVS%//
83.confirmation 函证 $6 4{Ff
84.computation 计算 ]K%d
85.analytical procedures 分析程序 #5iwDAw:|r
86.vouch 核对 ^
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87.trace 追查 pOhjq#}
88.audit sampling 审计抽样 aN!,\D
89.error 误差 05
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90.expected error 预期误差 R0|4KT-
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91.population 总体 64^l/D(
92.sampling risk 抽样风险 Tr;&bX5]H
93.non- sampling risk 非抽样风险 ID<[=es6
94.sampling unit 抽样单位 ]u:Ij|.'y0
95.statistical sampling 统计抽样 /"^XrVi-
96.tolerable error 可容忍误差 <q&i"[^M
97.the risk of under reliance 信赖不足风险 r"t,/@`n
98.the risk of over reliance 信赖过度风险 "{c@}~
99.the risk of incorrect rejection 误拒风险 ^g.HJQ'vF
100. the risk of incorrect acceptance 误受风险 j+>N&.zs
101.working trial balance 试算平衡表 0_=^#r4Mu
102.index and cross-referencing 索引和交叉索引 3T[zieX
103.cash receipt 现金收入 "I @akM$x
104.cash disbursement 现金支出 xqauSW
105.bank statement 银行对账单 j(M.7Z7^
106.bank reconciliation 银行存款余额调节表 Qo*OC 9E`
107.balance sheet date 资产负债表日 l% qh^0
108.net realizable value 可变现净值 o> &-B.zq
109.storeroom 仓库 ]O0u.=1k
110.sale invoice 销售发票 Cm0K-~
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111.price list 价目表 x&$8;2&.
112.positive confirmation request 积极式询证函 1O1MB&5%
113.negative confirmation request 消极式询证函 Wq?vAnLbk
114.purchase requisition 请购单 3{TE6&HIa
115.receiving report 验收报告 [ fs.D /
116.gross margin 毛利 hZ')
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117.manufacturing overhead 制造费用 PO|gM8E1x?
118.material requisition 领料单 \3hFb,/4k
119.inventory-taking 存货盘点 Q@"!uB.e
120.bond certificate 债券 Dv4 H^
121.stock certificate 股票 nB}eJ
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122.audit report 审计报告 Pj5:=d8z(
123.entity 被审计单位 4E$d"D5]>p
124.addressee of the audit report 审计报告的收件人 DU-dIqi
125.unqualified opinion 无保留意见 9"}5jq4*
126.qualified opinion 保留意见 JZJb&q){
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 |EY1$qItid
129 Auditors‘Report审计报告 =<AG}by![
130 internal audit内部审计 ~
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131 public sector audit政府审计 WE+Szg(4x
账项基础审计accounting number-based audit c @KNyBy2
风险导向审计方法risk-oriented audit approach '>T hn{