1.audit 审计 IEi E6z]L(
2.attestation M<f=xY2$v
鉴证 XHKVs
3.credibility jU 4*fzsZI
可信赖程度 FTB@70
4.audit of financial statements 财务报表审计 os\"(*dix
5.agreed-upon procedures 执行商定程序 uYh6q1@"~
6.high levels of assurance 高水平保证 ZI<p%IQ
7.compilation 编制 ?*I
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8.reliability 可靠性 &9Vm3
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9.relevance 相关性 O2W EA
10.professional skepticism 职业谨慎 c)N&}hFYC
11.objectivity 客观性 \u|8M
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12. professional competence 专业胜任能力 i.4L;(cg
13.Senior/CPA-in-charge 项目经理 ] Q}z-U
14.audit engagement letter 业务约定书 -:O~J#D
15.recurring audit 连续审计 C:$12{I?*
16.the client 委托人 p[Z'Fl
17.change CPA 更换注册会计师 myp}DI(
18.the existing CPA 现任注册会计师 u>~G)lx%
19.the successor CPA 后任注册会计师 =~Ac=j!q
20.the preceding CPA前任注册会计师 UOWOOdWSB
21.issue the audit report 出具审计报告 hFC4CqBV
22.expert 专家 $(2c0S{ 1
23.the board of directors 董事会 {H$F!}a
24.knowledge of the entity‘ s business 了解被审计单位情况 HJY_l
25.assess material misstatement risks评估重大错报风险 >R5qhVYFb
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 :#M(,S"Qq
27.a general knowledge of ————- 初步了解―――的情况 {.W$<y (j7
28.a more knowledge of—————— 进一步了解的情况 <h_lc}o/
29.the prior year‘s working papers 以前年度工作底稿 1dhp/Qh
30.minutes of meeting 会议纪要 Sb&sW?M
31.business risks 经营风险 !}sYPz]7!
32.appropriateness 适当性 R5QSf+/T4
33.accounting estimate 会计估计 0:(`t~
34.management representations 管理层声明 &Wj
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35.going concern assumption 持续经营假设 %4Nq T
36.audit plan 审计计划 oR.KtS$uh
37.significant audit areas 重点审计领域 t7VX W{3
38.error 错误 I,{9v
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39.fraud舞弊 NT~L=xsY
40.modified or additional procedures 修改或追加审计程序 `jR
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41.misappropriation of assets 侵占资产 =rj5 q
42.transactions without substance 虚假交易 /rd6p{F
43.unusual pressures 异常压力 k~ZwHx(%S
44.the suspected noncompliance 涉嫌存在违法行为 {5+t\~q$
45.materialiy 重要性 [CH%(#>i~
46.exceed the materiality level 超过重要性水平 \ H#zRSbZ
47.approach the materiality level 接近重要性水平 YW@Ad
48.an acceptably low level 可接受水平 PI7M3\z
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 a#X[V5|6Q
50.misstatements or omissions 错报或漏报 <De29'},y
51.aggregate 总计 6&% c
52.subsequent events 期后事项 ^>?gFvWB%
53.adjust the financial statements 调整财务报表 U8?%
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54.perform additional audit procedures 实施追加的审计程序 YaTJKgi"0
55.audit risk 审计风险 C7%+1w'D8
56.detection risk 检查风险 HYgq@47$[
57.inappropriate audit opinion 不适当的审计意见 X*F#=.lh
58.material misstatement 重大的错报 Sqw.p#
59.tolerable misstatement 可容忍错报 `0+zF-
60.the acceptable level of detection risk 可接受的检查风险 '?+q3lps
61.assessed level of material misstatement risk 重大错报风险的评估水平 NQq$0<7.=W
62.simall business 小规模企业 !+T9NqDv[
63.accounting system 会计系统 EEQW$W1@
64.test of control 控制测试 rj"oz"
65.walk-through test 穿行测试
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66.communication 沟通 /H+j6*}r
67.flow chart 流程图 "Vp+e%cqG
68.reperformance of internal control 重新执行 brN:Ypf-e
69.audit evidence 审计证据 -#v1b>ScY
70.substantive procedures 实质性程序 `B;^:u
71.assertions 认定 qw[)$icP
72.esistence 存在 <J=9,tv<
73.occurrence 发生 ]|[,N>
74.completeness 完整性 \D BtU7"v
75.rights and obligations 权利和义务 wy&s~lpV,7
76.valuation and allocation 计价和分摊 Oy$*ZG )
77.cutoff 截止 kUAj Q>
78.accuracy 准确性 CuPZ0
79.classification 分类 vukI`(#
80.inspection 检查 [3++Q-rR=
81.supervision of counting 监盘 #
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82.observation 观察 = >)S\Dfi
83.confirmation 函证 q4
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84.computation 计算 uzL)qH$b
85.analytical procedures 分析程序 HT/zcd)}#
86.vouch 核对 KFHn)+*"
87.trace 追查 <5MnF
88.audit sampling 审计抽样 vj<HthC.k
89.error 误差 #KZ6S9>@
90.expected error 预期误差 y5>859"h
91.population 总体 XA}!
92.sampling risk 抽样风险 O3#4B!J$E
93.non- sampling risk 非抽样风险 *M;!{)m?
94.sampling unit 抽样单位 W[
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95.statistical sampling 统计抽样 aG QC
96.tolerable error 可容忍误差 WE\912j
97.the risk of under reliance 信赖不足风险 l)`bm/k]V
98.the risk of over reliance 信赖过度风险 ZRO
99.the risk of incorrect rejection 误拒风险 > Zo_-,
100. the risk of incorrect acceptance 误受风险 yhQv $D,^f
101.working trial balance 试算平衡表 |cL'4I>b9
102.index and cross-referencing 索引和交叉索引 6=2M[T
103.cash receipt 现金收入 XRVE8v+
104.cash disbursement 现金支出 HjKj.fV
105.bank statement 银行对账单 <jXXj[M2
106.bank reconciliation 银行存款余额调节表 s =Pwkte
107.balance sheet date 资产负债表日 xlF$PpRNM
108.net realizable value 可变现净值 z
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109.storeroom 仓库 ,g%2-#L%
110.sale invoice 销售发票 N~L3
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111.price list 价目表 A-r-^S0\
112.positive confirmation request 积极式询证函 /g2( <
113.negative confirmation request 消极式询证函 qczGv2%!
114.purchase requisition 请购单 |lAu6d
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115.receiving report 验收报告 0V
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116.gross margin 毛利 M >Yx_)<U
117.manufacturing overhead 制造费用 TTpK8cC
118.material requisition 领料单 O=8:K'
119.inventory-taking 存货盘点 ;>Y,b4B;
120.bond certificate 债券 j K?GB
121.stock certificate 股票 Ee;&;Q,O.z
122.audit report 审计报告 k$?zh$
123.entity 被审计单位 HcwqVU
124.addressee of the audit report 审计报告的收件人 =Y>_b
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125.unqualified opinion 无保留意见 U)a}XRS
126.qualified opinion 保留意见 F`-|@k
127.disclaimer of opinion 无法表示意见 eAS~>
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128.adverse opinion 否定意见 ,TaaX I
129 Auditors‘Report审计报告 !VU[=~
130 internal audit内部审计 Y s[J xP
131 public sector audit政府审计 sG*1 ?
账项基础审计accounting number-based audit ENm\1
风险导向审计方法risk-oriented audit approach i>i@r ;:|