1.audit 审计
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2.attestation qJT/48lf_
鉴证 RtR@wZ2\s
3.credibility ;8XRs?xyd
可信赖程度
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4.audit of financial statements 财务报表审计 `1P|<VbZ
5.agreed-upon procedures 执行商定程序 0sU*3 r?
6.high levels of assurance 高水平保证 L!*+:L
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7.compilation 编制 Lu
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8.reliability 可靠性 {|>Wwa2e
9.relevance 相关性 &~+QPnI>Pm
10.professional skepticism 职业谨慎 e(/F:ZEh
11.objectivity 客观性 p%meuWV%5
12. professional competence 专业胜任能力 g(tVghHxt$
13.Senior/CPA-in-charge 项目经理 >w<w*pC
14.audit engagement letter 业务约定书 v=iiS}s
15.recurring audit 连续审计 ]w>o=<?b
16.the client 委托人 1xEOYM)
17.change CPA 更换注册会计师 NW5OLa")J<
18.the existing CPA 现任注册会计师 ;6``t+]q
19.the successor CPA 后任注册会计师 l+ >eb
20.the preceding CPA前任注册会计师 XfE9QA[
21.issue the audit report 出具审计报告 uarfH]T{
22.expert 专家 'I/_vqp@
23.the board of directors 董事会 6Jq[]l"v
24.knowledge of the entity‘ s business 了解被审计单位情况 bKmwXDv'
25.assess material misstatement risks评估重大错报风险 V6P-?Nd
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 ^D
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27.a general knowledge of ————- 初步了解―――的情况 9o5D3
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28.a more knowledge of—————— 进一步了解的情况 /a^
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29.the prior year‘s working papers 以前年度工作底稿 HdxP:s.T
30.minutes of meeting 会议纪要 f%.Ngf9
31.business risks 经营风险 ?[Y(JO#
32.appropriateness 适当性 ;DK%!."%
33.accounting estimate 会计估计 cg3}33Z;6
34.management representations 管理层声明 0c`zg7|
35.going concern assumption 持续经营假设 Gqd|F>
36.audit plan 审计计划 ~5&4s
37.significant audit areas 重点审计领域
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38.error 错误 e1-tpD:J
39.fraud舞弊 <$e|'}>A
40.modified or additional procedures 修改或追加审计程序 ?< b{
41.misappropriation of assets 侵占资产 =w+8q1!o
42.transactions without substance 虚假交易 X8ap
43.unusual pressures 异常压力 ?Q-Tyf$3
44.the suspected noncompliance 涉嫌存在违法行为 u|t l@_
45.materialiy 重要性 ujxr/8mjV
46.exceed the materiality level 超过重要性水平 U&WEe`XM
47.approach the materiality level 接近重要性水平 ErNYiYLi]
48.an acceptably low level 可接受水平 TC/c5:)]
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ?p@J7{a
50.misstatements or omissions 错报或漏报 %a~/q0o>
51.aggregate 总计 <r:AJ;
52.subsequent events 期后事项 { V6pC
53.adjust the financial statements 调整财务报表 To>,8E+GAb
54.perform additional audit procedures 实施追加的审计程序 ;9k>;g3m
55.audit risk 审计风险 b`-|7<s
56.detection risk 检查风险 +v;z^+
57.inappropriate audit opinion 不适当的审计意见 Q"qI'*Kgt
58.material misstatement 重大的错报 `?Q
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59.tolerable misstatement 可容忍错报 d
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60.the acceptable level of detection risk 可接受的检查风险 'M >m$cCMZ
61.assessed level of material misstatement risk 重大错报风险的评估水平 O<cP1TF
62.simall business 小规模企业 Gf\h7)T\
63.accounting system 会计系统 uTR^K=Ve
64.test of control 控制测试 )k,n}
65.walk-through test 穿行测试 VdK%m`;2
66.communication 沟通 WSHPhhM
67.flow chart 流程图 k B>
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68.reperformance of internal control 重新执行 y,nmPX?]n
69.audit evidence 审计证据 4uIYX
70.substantive procedures 实质性程序 iwJ_~
71.assertions 认定 {o
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72.esistence 存在 v~Q'm1!O4\
73.occurrence 发生 DRQx5fgL
74.completeness 完整性 h`|04Q
75.rights and obligations 权利和义务 3{3@>
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76.valuation and allocation 计价和分摊 w95M
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77.cutoff 截止 *vaYI3{qN
78.accuracy 准确性 {=[>N>"
79.classification 分类 [Iks8ZWr_
80.inspection 检查 !e|\
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81.supervision of counting 监盘 _f[Q\gK
82.observation 观察 R7bG!1SHl
83.confirmation 函证 U7s$';y"%
84.computation 计算 cFL~<
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85.analytical procedures 分析程序 kMQ
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86.vouch 核对 YqX$a~
87.trace 追查 qG6s.TcG
88.audit sampling 审计抽样 /IpCo
89.error 误差 v(2N@s<%
90.expected error 预期误差 S!b18|o
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91.population 总体 n"EKVw7Y
92.sampling risk 抽样风险 SB\%"nnV
93.non- sampling risk 非抽样风险 3%Y:+%VE
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 KG'i#(u[
96.tolerable error 可容忍误差 ! K>iSF<
97.the risk of under reliance 信赖不足风险 >aVgI<
98.the risk of over reliance 信赖过度风险 LCHMh6
99.the risk of incorrect rejection 误拒风险 fM;,9
100. the risk of incorrect acceptance 误受风险 I'uwJy_I\
101.working trial balance 试算平衡表 1)(>'pY
102.index and cross-referencing 索引和交叉索引 Op'a=4x]
103.cash receipt 现金收入 <sH
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104.cash disbursement 现金支出 5W Ql?yMP
105.bank statement 银行对账单 9"P|Csj
106.bank reconciliation 银行存款余额调节表 /5ZX6YkeH
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 11=$]K>
109.storeroom 仓库 q\Y4v Wg
110.sale invoice 销售发票 Cu[-<>my
111.price list 价目表 r`O
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112.positive confirmation request 积极式询证函 l[}4
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113.negative confirmation request 消极式询证函 U[C4!k:0
114.purchase requisition 请购单 ,>
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115.receiving report 验收报告 sl]<A[jR
116.gross margin 毛利 cSb;a\el$
117.manufacturing overhead 制造费用 =hPXLCeC
118.material requisition 领料单 [qYr~:` -[
119.inventory-taking 存货盘点 -R`{]7V
120.bond certificate 债券 oh9
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121.stock certificate 股票 Z3`EXs
122.audit report 审计报告 @Wu-&Lb
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 7>E.0DP
126.qualified opinion 保留意见 qlO}=b/
127.disclaimer of opinion 无法表示意见 @]=40Yj~w
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 j6rN t|
130 internal audit内部审计 6}4})B2
131 public sector audit政府审计 7GgZ: $d
账项基础审计accounting number-based audit qkb'@f=
风险导向审计方法risk-oriented audit approach G7 %bY