1.audit 审计 oP$NTy[
2.attestation <S:SIaf0
鉴证 Du k v[/60
3.credibility 8{Bcl5]<
可信赖程度 h\Ck""&
4.audit of financial statements 财务报表审计 (|(#~o]40t
5.agreed-upon procedures 执行商定程序 )[|`-M~u
6.high levels of assurance 高水平保证 3fgVvt-2
7.compilation 编制 t7pe)i,)
8.reliability 可靠性 Ms;:+JI
9.relevance 相关性 6J9^:gXW~
10.professional skepticism 职业谨慎 f}PT3
11.objectivity 客观性 HFu#-}iNV
12. professional competence 专业胜任能力 2%y}El^+_
13.Senior/CPA-in-charge 项目经理 9+)5 #!0
14.audit engagement letter 业务约定书 \Bg;}\8
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15.recurring audit 连续审计 _w/w~;7
16.the client 委托人 rK;F]ei
17.change CPA 更换注册会计师 p&/}0eL y
18.the existing CPA 现任注册会计师 d[;S n:B
19.the successor CPA 后任注册会计师 Sc_#BD.
20.the preceding CPA前任注册会计师 <t>"b|
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21.issue the audit report 出具审计报告 R#.FfWTZ
22.expert 专家 wWB-P6
23.the board of directors 董事会 -.
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24.knowledge of the entity‘ s business 了解被审计单位情况 `bw>.Ay
25.assess material misstatement risks评估重大错报风险 u=I \0H
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ' te4mY}
27.a general knowledge of ————- 初步了解―――的情况 ~:~-AXaMT
28.a more knowledge of—————— 进一步了解的情况 ~1jSz-s
29.the prior year‘s working papers 以前年度工作底稿 .Xnw@\k'
30.minutes of meeting 会议纪要 [1K\
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31.business risks 经营风险 X-%XZDB6
32.appropriateness 适当性 fA{[H:*}G
33.accounting estimate 会计估计 } QVREj
34.management representations 管理层声明 1|_jV7`Mz
35.going concern assumption 持续经营假设 Ea#wtow|-
36.audit plan 审计计划 {gT2G*Ed^Z
37.significant audit areas 重点审计领域 FvQ>Y')R7Z
38.error 错误 ~UA:_7#\M
39.fraud舞弊 s4uZ;
40.modified or additional procedures 修改或追加审计程序 'yd<<BM`
41.misappropriation of assets 侵占资产 BO)K=gl;8
42.transactions without substance 虚假交易 ejP273*ah
43.unusual pressures 异常压力 = s^KZV
44.the suspected noncompliance 涉嫌存在违法行为 ltRvNXx+]
45.materialiy 重要性 *Y8nea^$
46.exceed the materiality level 超过重要性水平 {WfZE&B
47.approach the materiality level 接近重要性水平 j#mo Vq
48.an acceptably low level 可接受水平 {
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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 zXWf($^&E
50.misstatements or omissions 错报或漏报 k`ulDQu
51.aggregate 总计 |zhVl
52.subsequent events 期后事项 w9h`8pt
53.adjust the financial statements 调整财务报表 VL4ErOoZ
54.perform additional audit procedures 实施追加的审计程序 \@8j&],dl
55.audit risk 审计风险 F)rU*i7
56.detection risk 检查风险 0h ^&`H:
57.inappropriate audit opinion 不适当的审计意见 X&R,-^
58.material misstatement 重大的错报 -wJ/j~+m+
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 ?[{_*qh
61.assessed level of material misstatement risk 重大错报风险的评估水平 !;EG<ji,gj
62.simall business 小规模企业 }Fy~DsQ
63.accounting system 会计系统 Ch;C\H:X
64.test of control 控制测试 hn]><kaA
65.walk-through test 穿行测试 GR6BpV7
66.communication 沟通 =To}yJ#
67.flow chart 流程图 *Xm$w
68.reperformance of internal control 重新执行 t*X
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69.audit evidence 审计证据 +*/XfPlr|
70.substantive procedures 实质性程序 o ;nw;]oR
71.assertions 认定 o9&&u1`M/
72.esistence 存在 ]3UEju8$
73.occurrence 发生 6XU1w
74.completeness 完整性 lxsBXX Zg
75.rights and obligations 权利和义务 aL
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76.valuation and allocation 计价和分摊 |cK
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77.cutoff 截止 3@xn<eu
78.accuracy 准确性 kC~\D?8E=
79.classification 分类 6R_G{AWLL
80.inspection 检查 7Uy49cs,
81.supervision of counting 监盘 mWhQds6
82.observation 观察 =/_tQR~
83.confirmation 函证 eAvOT$
84.computation 计算 19V
85.analytical procedures 分析程序 qo,uOi
86.vouch 核对 4@|"1D3
87.trace 追查 ``
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88.audit sampling 审计抽样 0|mF
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89.error 误差 oUXi4lsSc
90.expected error 预期误差 -44{b<:D
91.population 总体 RE*;_DF
92.sampling risk 抽样风险 jV:Krk6T<
93.non- sampling risk 非抽样风险 +
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94.sampling unit 抽样单位 kY e3A&J
95.statistical sampling 统计抽样 3 *0/<1f1!
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 HP`dfo
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98.the risk of over reliance 信赖过度风险 o{C7V*
99.the risk of incorrect rejection 误拒风险 ){'Ef_/R
100. the risk of incorrect acceptance 误受风险 w0`aW6t#
101.working trial balance 试算平衡表 6Ja} N
102.index and cross-referencing 索引和交叉索引 "DWw]\xO](
103.cash receipt 现金收入 R1CoS6
104.cash disbursement 现金支出 h?cf)L
105.bank statement 银行对账单 /3( a'o[
106.bank reconciliation 银行存款余额调节表 7t8[M(
107.balance sheet date 资产负债表日 iA=QK
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108.net realizable value 可变现净值 ="yN4+0-p
109.storeroom 仓库 &35 6
110.sale invoice 销售发票 ui_nvD:
111.price list 价目表 j%7N\Vb
112.positive confirmation request 积极式询证函 (+M]C]
113.negative confirmation request 消极式询证函 }cl~Vo-mp
114.purchase requisition 请购单 dS+/G9X^
115.receiving report 验收报告 soSdlV{
116.gross margin 毛利 8oAr<:.=
117.manufacturing overhead 制造费用 W Z!?O0.A
118.material requisition 领料单
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119.inventory-taking 存货盘点 x:Mh&dq?
120.bond certificate 债券 EL--
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121.stock certificate 股票 =IbDGw(
122.audit report 审计报告 NI^=cN,l
123.entity 被审计单位 "4`i]vy8
124.addressee of the audit report 审计报告的收件人 BYhF?
125.unqualified opinion 无保留意见 4F WL\;6
126.qualified opinion 保留意见 g>L4N.ZH_v
127.disclaimer of opinion 无法表示意见 ;F)j,Ywi)H
128.adverse opinion 否定意见 T4
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129 Auditors‘Report审计报告 ?vnO@Bb/a
130 internal audit内部审计 C2l=7+X#W
131 public sector audit政府审计 HUP~
账项基础审计accounting number-based audit yJyovfJz.
风险导向审计方法risk-oriented audit approach X`,=tM