1.audit 审计 zn)Kl%N^
2.attestation 7Zw.m
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鉴证 9aoGptgN
3.credibility 1@Gmzh
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4.audit of financial statements 财务报表审计 q
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5.agreed-upon procedures 执行商定程序 '$0
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6.high levels of assurance 高水平保证 Jfs_9g5
7.compilation 编制 B:]%Iu|
8.reliability 可靠性 BG9.h!
9.relevance 相关性 ~Gj%z+<
10.professional skepticism 职业谨慎 o;"Phc.
11.objectivity 客观性 ozOvpi:k3%
12. professional competence 专业胜任能力 BM>'w,$KL
13.Senior/CPA-in-charge 项目经理 Dt~ |)L+
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 FoKAF
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16.the client 委托人 %~rXJrK
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 igO,Ge8}
19.the successor CPA 后任注册会计师 WNO!6*+
20.the preceding CPA前任注册会计师 [XbNZ6
21.issue the audit report 出具审计报告 8`B]UcL)
22.expert 专家 U][\|8i
23.the board of directors 董事会 Hs`j6yuc9
24.knowledge of the entity‘ s business 了解被审计单位情况 ad#4W0@S
25.assess material misstatement risks评估重大错报风险 c( 8>|^M
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 :406Oa
27.a general knowledge of ————- 初步了解―――的情况 &cf(}
28.a more knowledge of—————— 进一步了解的情况 De`p@`+<#~
29.the prior year‘s working papers 以前年度工作底稿 w#!b #TNc
30.minutes of meeting 会议纪要 _^MkC}8
31.business risks 经营风险 6F:<c
32.appropriateness 适当性 lO/?e!$
33.accounting estimate 会计估计 PBOZ^%k
34.management representations 管理层声明 AD>X'J
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35.going concern assumption 持续经营假设
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36.audit plan 审计计划 I6vy:5d
37.significant audit areas 重点审计领域 |PxTm
38.error 错误 U9(p ^
39.fraud舞弊 COc
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40.modified or additional procedures 修改或追加审计程序 ,)35V
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41.misappropriation of assets 侵占资产 TsF>Y""*M
42.transactions without substance 虚假交易 rHpxk
43.unusual pressures 异常压力 kCHYLv3.
44.the suspected noncompliance 涉嫌存在违法行为 U#6<80Ke
45.materialiy 重要性 SUN!8
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46.exceed the materiality level 超过重要性水平 ^-2|T__
47.approach the materiality level 接近重要性水平 C3:CuoE X
48.an acceptably low level 可接受水平 2>*b.$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 <5E: ,<
50.misstatements or omissions 错报或漏报 [ f;o3
51.aggregate 总计 YT~h1<se
52.subsequent events 期后事项 g>pvcf(
53.adjust the financial statements 调整财务报表 uW0D m#
54.perform additional audit procedures 实施追加的审计程序 ~-2Gx
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55.audit risk 审计风险 h/pm$9A
56.detection risk 检查风险 ;!(GwgllD
57.inappropriate audit opinion 不适当的审计意见 GV0-"9uwX~
58.material misstatement 重大的错报 yvIzgwN%s!
59.tolerable misstatement 可容忍错报 %EEQ^lm
60.the acceptable level of detection risk 可接受的检查风险 6-Id{m x
61.assessed level of material misstatement risk 重大错报风险的评估水平 9p4=iXfR
62.simall business 小规模企业 +x]3 -s
63.accounting system 会计系统 Bdr'd? u<A
64.test of control 控制测试 H&SoVi_V
65.walk-through test 穿行测试 brEA-xNWQ
66.communication 沟通 2(i|n=
67.flow chart 流程图 SIZZFihcYh
68.reperformance of internal control 重新执行 oM(8'{S=
69.audit evidence 审计证据 KdXqW0nm
70.substantive procedures 实质性程序 EE5mVC&
71.assertions 认定 0s!';g Q
72.esistence 存在 ybU_x
73.occurrence 发生 SLU$DW;t
74.completeness 完整性 XiO~^=J
75.rights and obligations 权利和义务 "[dfb#0z`
76.valuation and allocation 计价和分摊 BcxALRWE
77.cutoff 截止 |*(R$t X
78.accuracy 准确性 K_ Od u^
79.classification 分类 %R^*MUTx
80.inspection 检查 ?/q\S
81.supervision of counting 监盘 :Z&<5
82.observation 观察 ]Ns)fr6
83.confirmation 函证 t.Yf
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84.computation 计算 Tfp^h~&u
85.analytical procedures 分析程序 8Z!Mad
86.vouch 核对 Q<>b3X>O
87.trace 追查 s("\]K
88.audit sampling 审计抽样 .$
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89.error 误差 Qs,4PPEg
90.expected error 预期误差 1) Nj.#)
91.population 总体 x|$|~6f=n
92.sampling risk 抽样风险 +Ze;BKZ3
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 G^Va$ike
95.statistical sampling 统计抽样 G@zJf
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96.tolerable error 可容忍误差 2(U;{;\n*
97.the risk of under reliance 信赖不足风险 d_7hh
98.the risk of over reliance 信赖过度风险 ]
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99.the risk of incorrect rejection 误拒风险 z/,&w_8,:
100. the risk of incorrect acceptance 误受风险 N6HeZB":
101.working trial balance 试算平衡表 ~P BJ~j+G
102.index and cross-referencing 索引和交叉索引 89x;~D1
103.cash receipt 现金收入 \V#fl
104.cash disbursement 现金支出 _tRRIW"Vx"
105.bank statement 银行对账单 s_}`TejK
106.bank reconciliation 银行存款余额调节表 I-^C6~
107.balance sheet date 资产负债表日 -B&
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108.net realizable value 可变现净值 zbI|3
109.storeroom 仓库 o V
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110.sale invoice 销售发票 &2bqL!k
111.price list 价目表 m*.+9 6
112.positive confirmation request 积极式询证函 01~
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113.negative confirmation request 消极式询证函 ERy=lP~gV
114.purchase requisition 请购单 F*T$n"^
115.receiving report 验收报告 L'w]O
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116.gross margin 毛利 jyB
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117.manufacturing overhead 制造费用 @`qB[<t8:<
118.material requisition 领料单 /gn!="J
119.inventory-taking 存货盘点 J7Mbv2D
120.bond certificate 债券 waU2C2!w
121.stock certificate 股票 ]$=#:uf
122.audit report 审计报告 OT0IGsJ"'
123.entity 被审计单位 [HI$[:[
124.addressee of the audit report 审计报告的收件人 ?,i}Qr [Q
125.unqualified opinion 无保留意见 ~=Q^]y,
126.qualified opinion 保留意见 {&J~P&,k
127.disclaimer of opinion 无法表示意见 wXtp(YwlH
128.adverse opinion 否定意见 2u$rloc$b
129 Auditors‘Report审计报告 GT<!e]=6
130 internal audit内部审计 m(D+!I9
131 public sector audit政府审计 z'7XGO'Lo
账项基础审计accounting number-based audit pp{2[>
风险导向审计方法risk-oriented audit approach >}: