1.audit 审计 C0}IE,]
2.attestation RWgNo#<
鉴证 z2QP)150
3.credibility }5}.lJ:
可信赖程度 n3D;"a3
4.audit of financial statements 财务报表审计 hR
Ue<0o:
5.agreed-upon procedures 执行商定程序 lMg+R<$~I
6.high levels of assurance 高水平保证 iTAx=SG
7.compilation 编制 Ire\i7MF:
8.reliability 可靠性 j{9D{
9.relevance 相关性 !VI]oRgP
10.professional skepticism 职业谨慎 t
_qNq{
11.objectivity 客观性 0^RXGN
12. professional competence 专业胜任能力 6T#+V37
13.Senior/CPA-in-charge 项目经理 h?8]C#6^
14.audit engagement letter 业务约定书 aM:nOt" S1
15.recurring audit 连续审计 ~R2 6
16.the client 委托人 _q{c##Kf
17.change CPA 更换注册会计师 (KF=On;=Y
18.the existing CPA 现任注册会计师 o\3L}Y
19.the successor CPA 后任注册会计师 'zGo?
a
20.the preceding CPA前任注册会计师 m|:_]/*qE
21.issue the audit report 出具审计报告 h?;T7|^
22.expert 专家 oze&
23.the board of directors 董事会 lo,$-bJ,<,
24.knowledge of the entity‘ s business 了解被审计单位情况 yX0dbW~@y
25.assess material misstatement risks评估重大错报风险 li 6%)
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 :kf`?u
27.a general knowledge of ————- 初步了解―――的情况 G6F
Ep`
28.a more knowledge of—————— 进一步了解的情况 V*iH}Y?^p
29.the prior year‘s working papers 以前年度工作底稿 ,}))u0q+:
30.minutes of meeting 会议纪要 s8#X3Rp
31.business risks 经营风险 e^[H[d.WMC
32.appropriateness 适当性 y10h#&k
33.accounting estimate 会计估计 DFd%9*N
34.management representations 管理层声明 kT!9`S\
35.going concern assumption 持续经营假设 {'2@(^3
36.audit plan 审计计划 2
m35R&
37.significant audit areas 重点审计领域 %ve:hym*
38.error 错误 x\s|n{
39.fraud舞弊 Gmq/3tw
40.modified or additional procedures 修改或追加审计程序 JZD[N Z<
41.misappropriation of assets 侵占资产 j.L-{6_s>~
42.transactions without substance 虚假交易 [zlN!.Z
43.unusual pressures 异常压力 isZA oYVu
44.the suspected noncompliance 涉嫌存在违法行为 nx^]>w
45.materialiy 重要性 3rcKzS7
46.exceed the materiality level 超过重要性水平 J<dVTxK12
47.approach the materiality level 接近重要性水平 *i- _6s
48.an acceptably low level 可接受水平 $}=krz:r
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 j/nWb`#y
50.misstatements or omissions 错报或漏报 [I$BmGQ
51.aggregate 总计 8qu2iPOcZ
52.subsequent events 期后事项 qLT>Mz)$%
53.adjust the financial statements 调整财务报表 Eg2[k.{P
54.perform additional audit procedures 实施追加的审计程序 k'IYA#T6
55.audit risk 审计风险 ,>eMG=C; g
56.detection risk 检查风险 D[mSmpjE6&
57.inappropriate audit opinion 不适当的审计意见 Y<Xz
wro0
58.material misstatement 重大的错报 <Gt2(;
59.tolerable misstatement 可容忍错报 1I<rXY(a`
60.the acceptable level of detection risk 可接受的检查风险 L?Qg#YSd~
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]zQo>W$
62.simall business 小规模企业 u
a~CEs
63.accounting system 会计系统 n ;$5Cq!v=
64.test of control 控制测试 W'.s\e?gh
65.walk-through test 穿行测试 ;+<&8.=,)
66.communication 沟通 :)_~w4&
67.flow chart 流程图 ,Td!|~I|j6
68.reperformance of internal control 重新执行 3&[>u;B
p
69.audit evidence 审计证据 _-9@qe
70.substantive procedures 实质性程序 6C]1Q.f;
71.assertions 认定 #L{OV)a<
72.esistence 存在 t0nI ('LX,
73.occurrence 发生 `KK>~T_$J
74.completeness 完整性 YR>B_,Gl
75.rights and obligations 权利和义务 P~G 1EK|4
76.valuation and allocation 计价和分摊 :w<V
77.cutoff 截止 v}tag#f5>?
78.accuracy 准确性 qd#sY.|1
79.classification 分类 K a6,<C
o
80.inspection 检查 E2"q3_,,
81.supervision of counting 监盘 3v
mjCm
82.observation 观察 kIGbG;"_
83.confirmation 函证 Wo7F
84.computation 计算 HVP"A3}KC
85.analytical procedures 分析程序 pDh{Z g6t
86.vouch 核对 P4F3Dc
87.trace 追查 -Y*bSP)\
88.audit sampling 审计抽样 %c
[F;ug
89.error 误差 1 29q`u;
90.expected error 预期误差 1\g6)|R-+
91.population 总体 <%Ostqj
92.sampling risk 抽样风险 lNL6M%e$Q
93.non- sampling risk 非抽样风险 59%tXiO
94.sampling unit 抽样单位 ` bdZ/*E
95.statistical sampling 统计抽样 Q<KvBgmT
96.tolerable error 可容忍误差 j~+>o[c
97.the risk of under reliance 信赖不足风险 $zyIuJN#
98.the risk of over reliance 信赖过度风险 _`I"0.B]
99.the risk of incorrect rejection 误拒风险 T[sDVkCbxf
100. the risk of incorrect acceptance 误受风险 Ci<ATho
101.working trial balance 试算平衡表 t
\
7~S&z
102.index and cross-referencing 索引和交叉索引 +Wx{:
103.cash receipt 现金收入 8S<@"v
104.cash disbursement 现金支出 @EDs~ lPv
105.bank statement 银行对账单 Fb4`|
106.bank reconciliation 银行存款余额调节表 E6,4RuCK
107.balance sheet date 资产负债表日 V0%V5>
108.net realizable value 可变现净值 un=2}@ '
109.storeroom 仓库 {O
,{c\
110.sale invoice 销售发票 3Ezy %7
111.price list 价目表 FP>)&3>_
112.positive confirmation request 积极式询证函 Ma\Gb+>
113.negative confirmation request 消极式询证函 Cf:#(D
114.purchase requisition 请购单 }>'PT-
115.receiving report 验收报告 #~=hn8
116.gross margin 毛利 L9@&2?k
117.manufacturing overhead 制造费用 [ e8x&{L-_
118.material requisition 领料单 MUA%^)#u4Q
119.inventory-taking 存货盘点 pFm=y#!t
120.bond certificate 债券 IhBp%^H0-
121.stock certificate 股票 }4{fQ`HT
122.audit report 审计报告 Ga^Zb^y
123.entity 被审计单位 n f.wCtf].
124.addressee of the audit report 审计报告的收件人 \|U l]1pO8
125.unqualified opinion 无保留意见 `KCh*i
126.qualified opinion 保留意见 w,Lvt
}
127.disclaimer of opinion 无法表示意见 qt3PXqR7:
128.adverse opinion 否定意见 jC3Vbm&ZZ
129 Auditors‘Report审计报告 {XWZ<OjG
130 internal audit内部审计 "F}'~HWZp
131 public sector audit政府审计 W0C@9&pn6
账项基础审计accounting number-based audit Ik[s
风险导向审计方法risk-oriented audit approach 1=nUW":