1.audit 审计 NT<vs"<B
2.attestation b&E9xD/;r
鉴证 xPorlX)zW
3.credibility -DE?L,9X9
可信赖程度
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4.audit of financial statements 财务报表审计 -)$5[jM]
5.agreed-upon procedures 执行商定程序 ^*_|26
6.high levels of assurance 高水平保证 p2uZ*sY(D
7.compilation 编制 gP:H_nVh
8.reliability 可靠性 0XUWK@)P
9.relevance 相关性 KBy*QA
10.professional skepticism 职业谨慎 [mA\,ny9
11.objectivity 客观性 fFJu]
12. professional competence 专业胜任能力 [X\~J &kD
13.Senior/CPA-in-charge 项目经理 hYE
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14.audit engagement letter 业务约定书 M5T4{^i
15.recurring audit 连续审计 db0]D\
16.the client 委托人 vZ/Bzy@|
17.change CPA 更换注册会计师 9 Aq\1QC
18.the existing CPA 现任注册会计师 }+ZZO0
19.the successor CPA 后任注册会计师 *_CzCl^
20.the preceding CPA前任注册会计师 xty)*$C>
21.issue the audit report 出具审计报告 vOi4$I~CJ
22.expert 专家 qB8R4wCf
23.the board of directors 董事会 xdkC>o4>
24.knowledge of the entity‘ s business 了解被审计单位情况 A4hbh$
25.assess material misstatement risks评估重大错报风险 F%^)oQT+c
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
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27.a general knowledge of ————- 初步了解―――的情况 6PdLJ#LS
28.a more knowledge of—————— 进一步了解的情况 0m
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29.the prior year‘s working papers 以前年度工作底稿 \S[I:fw#&
30.minutes of meeting 会议纪要 L@>$
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31.business risks 经营风险 IAzi:ct
32.appropriateness 适当性 U3b&/z|b?
33.accounting estimate 会计估计 qM8"* dL
34.management representations 管理层声明 r%UsUj
35.going concern assumption 持续经营假设 1&#qq*{
36.audit plan 审计计划 o%sx(g=q6
37.significant audit areas 重点审计领域 n>\2_$uDI
38.error 错误 mq6
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39.fraud舞弊 [
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40.modified or additional procedures 修改或追加审计程序 $v0beN6MG
41.misappropriation of assets 侵占资产 F0]xc
42.transactions without substance 虚假交易 >dYN@cB$}
43.unusual pressures 异常压力 {?hpW+1,#
44.the suspected noncompliance 涉嫌存在违法行为 $s"{C"4q
45.materialiy 重要性 /YHAU5N/}
46.exceed the materiality level 超过重要性水平 ?3Y~q;I]O
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 x_$`#m{hL5
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 =]m,7 v Rq
50.misstatements or omissions 错报或漏报 s5
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51.aggregate 总计 ^SC2k LI
52.subsequent events 期后事项 \k>1q/T0V
53.adjust the financial statements 调整财务报表 "'v^X!"
54.perform additional audit procedures 实施追加的审计程序 <tT.m[q g
55.audit risk 审计风险 @e:=
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56.detection risk 检查风险 ,Aw
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57.inappropriate audit opinion 不适当的审计意见 fe8}2#<o
58.material misstatement 重大的错报 l _g JC.
59.tolerable misstatement 可容忍错报 4c9a"v
60.the acceptable level of detection risk 可接受的检查风险 Eu|O<9U\
61.assessed level of material misstatement risk 重大错报风险的评估水平 +sFpIiJg
62.simall business 小规模企业 #bwGDF
63.accounting system 会计系统 gi #dSd1\&
64.test of control 控制测试 KGJ *h
65.walk-through test 穿行测试 %_%BbQf
66.communication 沟通 X;7hy0Y
67.flow chart 流程图 am+w<NJ(us
68.reperformance of internal control 重新执行 7^W(e s
69.audit evidence 审计证据 b!oj3|9
70.substantive procedures 实质性程序 yV?qX\~*
71.assertions 认定 Q:U>nm>xA
72.esistence 存在 Jp"yb`w
73.occurrence 发生 M2pFXU?]
74.completeness 完整性 oe<DP7e
75.rights and obligations 权利和义务 %WlTx&jSgE
76.valuation and allocation 计价和分摊 1\ Gxk&
77.cutoff 截止 l!mx,O`
78.accuracy 准确性 zEk/15
79.classification 分类 ]\m>N]P]
80.inspection 检查 i|[**P
81.supervision of counting 监盘 m^
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82.observation 观察 d<Dm(
83.confirmation 函证 -CLBf'a
84.computation 计算 b} FhC"'i
85.analytical procedures 分析程序 JA~q}C7A7o
86.vouch 核对 -car>hQq
87.trace 追查 K.Tob,5`
88.audit sampling 审计抽样 kgh0
89.error 误差 0Ua&_D"
90.expected error 预期误差 -G(#,rXk
91.population 总体 n
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92.sampling risk 抽样风险 F
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93.non- sampling risk 非抽样风险 :!ablO~
94.sampling unit 抽样单位 H3LuRGe&2
95.statistical sampling 统计抽样 |u]IOw&1
96.tolerable error 可容忍误差 Mj`g84
97.the risk of under reliance 信赖不足风险 \,ne7G21j
98.the risk of over reliance 信赖过度风险 b/?)_pg
99.the risk of incorrect rejection 误拒风险 Y_)xytJ$
100. the risk of incorrect acceptance 误受风险 ]=ADX}
101.working trial balance 试算平衡表 1my1m
102.index and cross-referencing 索引和交叉索引 [}!0PN?z~A
103.cash receipt 现金收入 9oYE
104.cash disbursement 现金支出 9yz@hdG
105.bank statement 银行对账单 'xLXj>
106.bank reconciliation 银行存款余额调节表 SY.ZEJcv
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 ?|~KF:,#}
109.storeroom 仓库 \FIM'EKzu!
110.sale invoice 销售发票 vi28u xc
111.price list 价目表
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112.positive confirmation request 积极式询证函 Xdf4%/Op
113.negative confirmation request 消极式询证函 WLA&K]
114.purchase requisition 请购单 ST2:&xH(
115.receiving report 验收报告 ^a<kp69qS
116.gross margin 毛利 /
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117.manufacturing overhead 制造费用 }Ogb|8
118.material requisition 领料单 '{-Ic?F<P
119.inventory-taking 存货盘点 %o5'M^U
120.bond certificate 债券 _PcF/Gyk
121.stock certificate 股票 y^z
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122.audit report 审计报告 zhJ0to[%?
123.entity 被审计单位 70'gVCb
124.addressee of the audit report 审计报告的收件人 #0PZa$kM(o
125.unqualified opinion 无保留意见 $6(a6!
126.qualified opinion 保留意见 tW
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127.disclaimer of opinion 无法表示意见 4jSYR#Hqp`
128.adverse opinion 否定意见 #^BttI
129 Auditors‘Report审计报告 5KP\ #Y
130 internal audit内部审计 XhA tf@n
131 public sector audit政府审计 ltlo$`PR
账项基础审计accounting number-based audit `5e{ec
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风险导向审计方法risk-oriented audit approach xZ6x`BET-