1.audit 审计 ^E)Kse.>
2.attestation mSn>
鉴证 8\z5* IPGs
3.credibility $1QQidB
可信赖程度 {Vc%g a|E
4.audit of financial statements 财务报表审计 d)'am
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5.agreed-upon procedures 执行商定程序 -&PiD
6.high levels of assurance 高水平保证 F9hh- "(Z
7.compilation 编制 >s@*S9cj:
8.reliability 可靠性 #6X
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9.relevance 相关性 N5 BC<pu
10.professional skepticism 职业谨慎 JGP<'6"L$
11.objectivity 客观性 7Z-'@m
12. professional competence 专业胜任能力 EhEUkZE3)
13.Senior/CPA-in-charge 项目经理 R)>/P{A-P
14.audit engagement letter 业务约定书 _JlbVe[<
15.recurring audit 连续审计 ZI'MfkEZ*
16.the client 委托人 `0l)\
17.change CPA 更换注册会计师 /Iwnl
18.the existing CPA 现任注册会计师 YCJ6an
19.the successor CPA 后任注册会计师 E7A psi4]
20.the preceding CPA前任注册会计师 C2WWS(zn
21.issue the audit report 出具审计报告 L*
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22.expert 专家 OnNWci|7
23.the board of directors 董事会 t>D|1E"
24.knowledge of the entity‘ s business 了解被审计单位情况 (1~d/u?2\
25.assess material misstatement risks评估重大错报风险 P\;L#2n
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 l+6y$2QR
28.a more knowledge of—————— 进一步了解的情况 W|IMnK-
29.the prior year‘s working papers 以前年度工作底稿 nXgnlb=
30.minutes of meeting 会议纪要 Ls8@@b,t2
31.business risks 经营风险 #
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32.appropriateness 适当性 RlRkw+%m
33.accounting estimate 会计估计 AT){OQF8&
34.management representations 管理层声明 =x9SvIm/tH
35.going concern assumption 持续经营假设 ^[K3]*!@
36.audit plan 审计计划 `1|#Za~e
37.significant audit areas 重点审计领域 mWOW39K
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38.error 错误 kA`Z#yu
39.fraud舞弊 i$~2pr
40.modified or additional procedures 修改或追加审计程序 2nSX90@:
41.misappropriation of assets 侵占资产 Lu.D,oP
42.transactions without substance 虚假交易 0GUm~zi1
43.unusual pressures 异常压力 r)ni;aP
44.the suspected noncompliance 涉嫌存在违法行为 ~U] "dbQ
45.materialiy 重要性 1 &24:&
46.exceed the materiality level 超过重要性水平 %+\ PN
47.approach the materiality level 接近重要性水平 VMry$
48.an acceptably low level 可接受水平 tUS)1*{_
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 ?gknJ:
50.misstatements or omissions 错报或漏报 _a;
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51.aggregate 总计 A1b</2
52.subsequent events 期后事项 (0L7Ivg<
53.adjust the financial statements 调整财务报表 RrFq"
54.perform additional audit procedures 实施追加的审计程序 G,tJ\xMw8
55.audit risk 审计风险 ~%SmH[i
56.detection risk 检查风险 iD*%' #u
57.inappropriate audit opinion 不适当的审计意见 DtXQLL*fl(
58.material misstatement 重大的错报 -6 WjYJx
59.tolerable misstatement 可容忍错报 )gOV
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60.the acceptable level of detection risk 可接受的检查风险 !Tc
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61.assessed level of material misstatement risk 重大错报风险的评估水平 4o+SSS
62.simall business 小规模企业 D{-
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63.accounting system 会计系统
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64.test of control 控制测试 #[|~m;K(w
65.walk-through test 穿行测试 9q
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66.communication 沟通 _n6ge*,E
67.flow chart 流程图 glMYEGz6p
68.reperformance of internal control 重新执行 ^!Y]l
69.audit evidence 审计证据 `pMI@"m
70.substantive procedures 实质性程序 {1 VHz])I
71.assertions 认定 $8/=@E{51
72.esistence 存在 cB$OkaG#
73.occurrence 发生 j@N z
74.completeness 完整性 ?]*WVjskE
75.rights and obligations 权利和义务 8Zj=:;
76.valuation and allocation 计价和分摊 Hrjry$t/J
77.cutoff 截止 %bu$t,
78.accuracy 准确性 Xk9mJ]31LC
79.classification 分类
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80.inspection 检查 #&V7CYJ
81.supervision of counting 监盘 g=Gd|
82.observation 观察 noSkKqP
83.confirmation 函证 ^Rr!YnEN
84.computation 计算 r 6.`9
85.analytical procedures 分析程序 KCBA`N8
86.vouch 核对 Q6Ay$*y=D
87.trace 追查 jeKqS
88.audit sampling 审计抽样 !,Ou:E?Bb
89.error 误差 (p19"p
90.expected error 预期误差 Sb2hM~
91.population 总体 / @v V^!#1
92.sampling risk 抽样风险 /"(`oe<
93.non- sampling risk 非抽样风险 7+N0$0w%r
94.sampling unit 抽样单位 +3>)r{#k
95.statistical sampling 统计抽样 U0ZT9/4
96.tolerable error 可容忍误差 +9^V9]{Vo
97.the risk of under reliance 信赖不足风险 'E\/H17
98.the risk of over reliance 信赖过度风险 ]%%I=r
99.the risk of incorrect rejection 误拒风险 !.2tv
100. the risk of incorrect acceptance 误受风险 ;;4>vF#*
101.working trial balance 试算平衡表 ]\~s83?X
102.index and cross-referencing 索引和交叉索引 _4#Mdnh}[
103.cash receipt 现金收入 }3825
104.cash disbursement 现金支出 FTF`-}Hz
105.bank statement 银行对账单 lfJvN
106.bank reconciliation 银行存款余额调节表 f|v5itO2
107.balance sheet date 资产负债表日 3_DwqZ 'O
108.net realizable value 可变现净值 8"'Z0
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109.storeroom 仓库 Wg!<V6}
110.sale invoice 销售发票 !W\za0p
111.price list 价目表 e/7rr~"|
112.positive confirmation request 积极式询证函 ugu|?z*dI
113.negative confirmation request 消极式询证函 {6I)6}w!k
114.purchase requisition 请购单 !:]/MpQ ?
115.receiving report 验收报告 D'8xP %P
116.gross margin 毛利 g=gM}`X%
117.manufacturing overhead 制造费用 ;L*Ku'6Mt
118.material requisition 领料单 q`Rc \aWB%
119.inventory-taking 存货盘点 >g>L>{
120.bond certificate 债券 gzMp&J
121.stock certificate 股票 [ML|,kq!
122.audit report 审计报告 HZawB25{
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 *'-[J 2
125.unqualified opinion 无保留意见 [PIh^DhK
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 yI{4h $c
128.adverse opinion 否定意见 $~ >/_<~
129 Auditors‘Report审计报告 _:1s7EC
130 internal audit内部审计 v:IpZ;^
131 public sector audit政府审计 qo*%S
账项基础审计accounting number-based audit ?wi^R:2|j
风险导向审计方法risk-oriented audit approach ;RW0Dn)Q