1.audit 审计 b\H/-7<
2.attestation gr[D!D>
鉴证 dnk1Mu<
3.credibility v#w4{.8)
可信赖程度 H#_}^cGPR=
4.audit of financial statements 财务报表审计 /\Jc:v#Q
5.agreed-upon procedures 执行商定程序 )_WH#-}
6.high levels of assurance 高水平保证 !:&2+%
7.compilation 编制 +W!'B
r
8.reliability 可靠性 MI?]8+l
9.relevance 相关性 m21QN9(i%
10.professional skepticism 职业谨慎 zjzqKdy}F
11.objectivity 客观性 4c~*hMry
12. professional competence 专业胜任能力 X}kVBT1w+x
13.Senior/CPA-in-charge 项目经理 @fUX)zm>
14.audit engagement letter 业务约定书 W5M
]
15.recurring audit 连续审计 ,!xz*o+#@
16.the client 委托人 PpI+@:p[
17.change CPA 更换注册会计师 N. It
yV
18.the existing CPA 现任注册会计师 yN%3w0v
19.the successor CPA 后任注册会计师 Tq_1wX'\
20.the preceding CPA前任注册会计师 yOn H&Jj
21.issue the audit report 出具审计报告 `<.
7?
22.expert 专家 {b\Y?t^>f
23.the board of directors 董事会 ;))[P_$zB
24.knowledge of the entity‘ s business 了解被审计单位情况 o;
Hd W
25.assess material misstatement risks评估重大错报风险 Nn~tb2\vk
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Te{
aB"B
27.a general knowledge of ————- 初步了解―――的情况 TPV6$a <
28.a more knowledge of—————— 进一步了解的情况 [J[ysW})W
29.the prior year‘s working papers 以前年度工作底稿 >"2\D|-/
30.minutes of meeting 会议纪要 TPN:cA6[c
31.business risks 经营风险 D~[N_
32.appropriateness 适当性 &z{dr~
33.accounting estimate 会计估计 N>uZ t2
34.management representations 管理层声明 Xuz8"b5^Zx
35.going concern assumption 持续经营假设 4DG 9`5.
36.audit plan 审计计划 0`aHwt/F
37.significant audit areas 重点审计领域 P"[ifsp
38.error 错误 %tklup]LF8
39.fraud舞弊 n]kQtjJ
40.modified or additional procedures 修改或追加审计程序 =N[V{2}q
41.misappropriation of assets 侵占资产 js%4;
42.transactions without substance 虚假交易 $Sc08ro
43.unusual pressures 异常压力
,Jw\3T1
V
44.the suspected noncompliance 涉嫌存在违法行为 Gx~"iM
45.materialiy 重要性 ,_e/a
46.exceed the materiality level 超过重要性水平 ~Sn5;g8+\
47.approach the materiality level 接近重要性水平 ;'Z,[ a
48.an acceptably low level 可接受水平 O4'kS
@
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 z[$9B#P
50.misstatements or omissions 错报或漏报 @5dBb+0J
51.aggregate 总计 NUxAv= xl
52.subsequent events 期后事项 *;ZW=%M
53.adjust the financial statements 调整财务报表 ID{Pzmt-
54.perform additional audit procedures 实施追加的审计程序 { 8|Z}?I
55.audit risk 审计风险 ,i$(y
x?
56.detection risk 检查风险 qAuUe=w%p
57.inappropriate audit opinion 不适当的审计意见 Sf.8Ibw
58.material misstatement 重大的错报 Rzn 0-cG
59.tolerable misstatement 可容忍错报 hoSU`
X
60.the acceptable level of detection risk 可接受的检查风险 uV*f[l
61.assessed level of material misstatement risk 重大错报风险的评估水平 Kr+Bty
62.simall business 小规模企业 4p/V6kr&r
63.accounting system 会计系统 *6\`A!C
64.test of control 控制测试 +2_6C;_DX
65.walk-through test 穿行测试 l,FG:"`Z@
66.communication 沟通 9b=^"K
67.flow chart 流程图 h>`'\qy
68.reperformance of internal control 重新执行 f@x( ,p
69.audit evidence 审计证据 3<1HqU
70.substantive procedures 实质性程序 5e~{7{
71.assertions 认定 2=UTH%1D
72.esistence 存在 *|.yX%"k
73.occurrence 发生 1dgN10
74.completeness 完整性 j{Qbzczy,
75.rights and obligations 权利和义务 -$!Pf$l@
76.valuation and allocation 计价和分摊 zWR*g/i
77.cutoff 截止 RE*S7[ge
78.accuracy 准确性 $4ZDT]n
79.classification 分类 #VMBn}
80.inspection 检查 vCH v
81.supervision of counting 监盘 lG^mW\O
82.observation 观察 Fy+7{=?^F
83.confirmation 函证 d9e H}#OY
84.computation 计算 xr7<(:d
85.analytical procedures 分析程序 m} FCe
86.vouch 核对 {u[K
^G
87.trace 追查 3Jk?)Dy
88.audit sampling 审计抽样 >=q!!'$:
89.error 误差 jJ{
w -$
90.expected error 预期误差 iJp!
ROI
91.population 总体 @0@'6J04
92.sampling risk 抽样风险 )*QTxN
93.non- sampling risk 非抽样风险
M6 >\R$
94.sampling unit 抽样单位 =jd=Qs IL
95.statistical sampling 统计抽样 gV.Pg[[1
96.tolerable error 可容忍误差 DuC u6j
97.the risk of under reliance 信赖不足风险 cE8 _keR~
98.the risk of over reliance 信赖过度风险 Zo638*32
99.the risk of incorrect rejection 误拒风险 |(8Hk@\CT>
100. the risk of incorrect acceptance 误受风险 /n 3&e
101.working trial balance 试算平衡表 1X:whS5S
102.index and cross-referencing 索引和交叉索引 >A@D;vx
103.cash receipt 现金收入 EA{*%9 A
104.cash disbursement 现金支出 v(nQd6;T
105.bank statement 银行对账单 M&\ ?)yG
106.bank reconciliation 银行存款余额调节表 y.]]V"'2
107.balance sheet date 资产负债表日 C5n=2luI_
108.net realizable value 可变现净值 "l;8
O2;g
109.storeroom 仓库 W2LblZE!
110.sale invoice 销售发票 N %/DN
111.price list 价目表 ?kxWj(
D
112.positive confirmation request 积极式询证函 .nY6[2am
113.negative confirmation request 消极式询证函 `j"G=%e3.
114.purchase requisition 请购单 GpQF* x
115.receiving report 验收报告 9PfU'm|h
116.gross margin 毛利 (c|qX-%rC
117.manufacturing overhead 制造费用 A-`J!xj#/
118.material requisition 领料单 HaN_}UMP
119.inventory-taking 存货盘点 DWxh{h">
120.bond certificate 债券 2}C>{*}yQ
121.stock certificate 股票 Ck a]F2,
122.audit report 审计报告 w=>mG-
123.entity 被审计单位 o[ W3/
124.addressee of the audit report 审计报告的收件人 '
1]bjW*!
125.unqualified opinion 无保留意见 {hP&P
126.qualified opinion 保留意见 _Vf|F
127.disclaimer of opinion 无法表示意见 xVX||rrh
128.adverse opinion 否定意见 v!9Imf
129 Auditors‘Report审计报告 ~*]`XL.-
130 internal audit内部审计 A+E@OO w*~
131 public sector audit政府审计 8mddI
账项基础审计accounting number-based audit yzl\{I&
风险导向审计方法risk-oriented audit approach ,T[
+omo