1.audit 审计 C'}8
2.attestation "I]% aK0
鉴证 K]q OLtc
3.credibility ;dYpdy
可信赖程度 -pR1xsG
4.audit of financial statements 财务报表审计 &sQtS
5.agreed-upon procedures 执行商定程序 e&u HU8k*
6.high levels of assurance 高水平保证 8f |
7.compilation 编制 8a1G0HRQ
8.reliability 可靠性 ,Tyh._sa
9.relevance 相关性 |&TRN1
10.professional skepticism 职业谨慎 >c7fg^@
11.objectivity 客观性 =`rESb[
12. professional competence 专业胜任能力 Aj4i}pT
13.Senior/CPA-in-charge 项目经理 @4b"0ne}h
14.audit engagement letter 业务约定书 ( UV8M\
15.recurring audit 连续审计
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16.the client 委托人 '5eW"HGU]`
17.change CPA 更换注册会计师 7Q.?]k&
18.the existing CPA 现任注册会计师 :U<`iJwY
19.the successor CPA 后任注册会计师 R28h%KN
20.the preceding CPA前任注册会计师 Rj%q)aw'
21.issue the audit report 出具审计报告 Qp${/
22.expert 专家 #x&1kHu<
23.the board of directors 董事会 =2{ ^qvP
24.knowledge of the entity‘ s business 了解被审计单位情况 fN>o465I6
25.assess material misstatement risks评估重大错报风险 yHhBUpIo
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 70m}+R(`
27.a general knowledge of ————- 初步了解―――的情况 f?_H02j`/E
28.a more knowledge of—————— 进一步了解的情况 K$\]\qG6
29.the prior year‘s working papers 以前年度工作底稿 4>>d
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30.minutes of meeting 会议纪要 9[B*CD|
31.business risks 经营风险 jQ_j#_Vle
32.appropriateness 适当性 ,y?0Iwf
33.accounting estimate 会计估计 dM 7-,9Vc
34.management representations 管理层声明 (
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35.going concern assumption 持续经营假设 Xi1/w
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36.audit plan 审计计划 [HK[{M=v=
37.significant audit areas 重点审计领域 ;e_n7>'#%
38.error 错误 5>JrTO5
39.fraud舞弊 ;Zc(qA
40.modified or additional procedures 修改或追加审计程序 Wgdij11e
41.misappropriation of assets 侵占资产 QE$sXP7&u
42.transactions without substance 虚假交易 (~N&ov
43.unusual pressures 异常压力 Ah28D!Gor
44.the suspected noncompliance 涉嫌存在违法行为 Je+z\eT!5<
45.materialiy 重要性 2bfKD'!aH
46.exceed the materiality level 超过重要性水平 \
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47.approach the materiality level 接近重要性水平 $ T. c>13
48.an acceptably low level 可接受水平 RpR;1ktF>
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 ep Eg6
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 =x9zy]
52.subsequent events 期后事项 NS;,(v{*N
53.adjust the financial statements 调整财务报表 Ylll4w62N
54.perform additional audit procedures 实施追加的审计程序 Lu6!W
55.audit risk 审计风险 -D0kp~AO4N
56.detection risk 检查风险 .T/\5_Bx
57.inappropriate audit opinion 不适当的审计意见 _CBG?
58.material misstatement 重大的错报 *)ZDN~z7o
59.tolerable misstatement 可容忍错报 `TOm.YZG
60.the acceptable level of detection risk 可接受的检查风险 9#iu#?*B
61.assessed level of material misstatement risk 重大错报风险的评估水平 NI\jGR.
62.simall business 小规模企业 Uo<d]4p
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63.accounting system 会计系统 3Qfj=;
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64.test of control 控制测试 7g cr$&+e
65.walk-through test 穿行测试 try'%0}>
66.communication 沟通 ^N _kiSr
67.flow chart 流程图 kb]PWOz
68.reperformance of internal control 重新执行 sME3s-
69.audit evidence 审计证据 1p<m>s=D=e
70.substantive procedures 实质性程序 G@ XKE17
71.assertions 认定 iZB?5|*
72.esistence 存在 t0d1??G
73.occurrence 发生 ^i2W=A'P
74.completeness 完整性 =U!M,zw4
75.rights and obligations 权利和义务 mTT1,|
76.valuation and allocation 计价和分摊 kFW9@!9
77.cutoff 截止 5\V>Sj(
78.accuracy 准确性 n:,At]ky
79.classification 分类 %,E\8{I+
80.inspection 检查 Q-_&5/G
81.supervision of counting 监盘 iVLfAN @
82.observation 观察 N2vSJ\u
83.confirmation 函证 UYn5Pix
84.computation 计算 /mX/
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85.analytical procedures 分析程序 &xo,49`!
86.vouch 核对 (PE x<r1
87.trace 追查 9o"k
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88.audit sampling 审计抽样 d:.S]OI0
89.error 误差 7,ysixY
90.expected error 预期误差 z;JyHC)
91.population 总体 UR44
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92.sampling risk 抽样风险 @r^a/]5D
93.non- sampling risk 非抽样风险 Stq&^S\x69
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 lO! Yl:;m%
96.tolerable error 可容忍误差 /-)\$T1d
97.the risk of under reliance 信赖不足风险 HKbyi~8N=
98.the risk of over reliance 信赖过度风险 $'}rBPA/
99.the risk of incorrect rejection 误拒风险 *]NG@^y
100. the risk of incorrect acceptance 误受风险 NKd}g
101.working trial balance 试算平衡表 E*'sk
102.index and cross-referencing 索引和交叉索引 xr}3
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103.cash receipt 现金收入 /]zn8d
104.cash disbursement 现金支出 }lt5!u~}
105.bank statement 银行对账单 :rd{y`59>&
106.bank reconciliation 银行存款余额调节表 awkPFA*c'
107.balance sheet date 资产负债表日 n]^zIe^6
108.net realizable value 可变现净值 Jw3VWc
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109.storeroom 仓库 `>-fU<Q1
110.sale invoice 销售发票 4u- mE
111.price list 价目表 $5N %!
112.positive confirmation request 积极式询证函 Oo^kV:.)
113.negative confirmation request 消极式询证函 9+H C!Uot
114.purchase requisition 请购单 Ut.%=o;&[
115.receiving report 验收报告 ix2V?\
116.gross margin 毛利 U{/d dCf7
117.manufacturing overhead 制造费用 D])&>
118.material requisition 领料单 A!B:vJ
119.inventory-taking 存货盘点 sG{f xha
120.bond certificate 债券 OSreS5bg
121.stock certificate 股票 C+o1.#]JM
122.audit report 审计报告 @h7)M:l
123.entity 被审计单位 M3 MB{cA2
124.addressee of the audit report 审计报告的收件人 .aS`l~6
125.unqualified opinion 无保留意见 ]Fi_v?42x
126.qualified opinion 保留意见 3-x ;_
127.disclaimer of opinion 无法表示意见 Y;2WY0eq
128.adverse opinion 否定意见 =rz7 x
129 Auditors‘Report审计报告 m31l[e
130 internal audit内部审计 6S K;1Bp-{
131 public sector audit政府审计 Qw>~]d,Z
账项基础审计accounting number-based audit _y:-_q
风险导向审计方法risk-oriented audit approach (D2G.R\pr