1.audit 审计 ,@8>=rT
2.attestation b2duC
鉴证 hI]KT a
3.credibility :^%My]>T
可信赖程度 pO4}6\1\
4.audit of financial statements 财务报表审计 {C[<7ruF
5.agreed-upon procedures 执行商定程序 XQ.JzzY$
6.high levels of assurance 高水平保证 kL{2az3"c
7.compilation 编制 3;@t{rIin
8.reliability 可靠性 Wl?*AlFlk
9.relevance 相关性 +kmPQdO;*/
10.professional skepticism 职业谨慎 32:q'
11.objectivity 客观性 G/bWn@
12. professional competence 专业胜任能力 wqK>=Ri_
13.Senior/CPA-in-charge 项目经理 r. =_=V/t
14.audit engagement letter 业务约定书 2>_6b>9]
15.recurring audit 连续审计 W1i
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16.the client 委托人 JY~s-jxa
17.change CPA 更换注册会计师 Y6 ,< j|
18.the existing CPA 现任注册会计师 SzMh}xDh2
19.the successor CPA 后任注册会计师 @I_A\ U{
20.the preceding CPA前任注册会计师 VrrCW/o
21.issue the audit report 出具审计报告 : DCj2"
22.expert 专家 z
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23.the board of directors 董事会 It!PP1$
24.knowledge of the entity‘ s business 了解被审计单位情况 z<hy#BIjnd
25.assess material misstatement risks评估重大错报风险 Zm4IN3FGLv
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 #swzZyM$
27.a general knowledge of ————- 初步了解―――的情况 ebcGdC/%>
28.a more knowledge of—————— 进一步了解的情况 ZjF$zVk
29.the prior year‘s working papers 以前年度工作底稿 p9y
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30.minutes of meeting 会议纪要 &NL=Bd
31.business risks 经营风险 l%oie1g l
32.appropriateness 适当性 kzMCI)>"
33.accounting estimate 会计估计 T4F}MVK
34.management representations 管理层声明 !FX;QD@"
35.going concern assumption 持续经营假设 "W?k~.uw
36.audit plan 审计计划 ?sfA/9"
37.significant audit areas 重点审计领域 P
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38.error 错误 k*\WzBTd
39.fraud舞弊 |)B&-~a+p
40.modified or additional procedures 修改或追加审计程序 cAogz/<S
41.misappropriation of assets 侵占资产 ~
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42.transactions without substance 虚假交易 ;^^u _SuH
43.unusual pressures 异常压力 bW7tJ
44.the suspected noncompliance 涉嫌存在违法行为 s=!
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45.materialiy 重要性 ?kI-o0@O.
46.exceed the materiality level 超过重要性水平 {Nuwz|Ci
47.approach the materiality level 接近重要性水平 l`UJHX
48.an acceptably low level 可接受水平 k3da*vwE
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 }5z6b>EI9a
50.misstatements or omissions 错报或漏报 /QZnN?k
51.aggregate 总计 nw+L _b
52.subsequent events 期后事项 rp6Y&3p.
53.adjust the financial statements 调整财务报表 hWfJh0I
54.perform additional audit procedures 实施追加的审计程序 ZT5t~5W
55.audit risk 审计风险 CS)&A4`8
56.detection risk 检查风险 (wdE@/V
57.inappropriate audit opinion 不适当的审计意见 tx;MH5s/V
58.material misstatement 重大的错报 $]<C C `
59.tolerable misstatement 可容忍错报 <UQaRI[55
60.the acceptable level of detection risk 可接受的检查风险 |FHeT*"
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 Ol`/r@s
63.accounting system 会计系统 vvU;5
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64.test of control 控制测试 7hZCh,O
65.walk-through test 穿行测试 e#(0af8A
66.communication 沟通 R
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67.flow chart 流程图 4_TxFulX.
68.reperformance of internal control 重新执行 QrDzfe[
69.audit evidence 审计证据 0?qXD O&~
70.substantive procedures 实质性程序 #I|Vyufw
71.assertions 认定 (C={/waJ
72.esistence 存在 \bw71( Q
73.occurrence 发生 pk%I98! Jy
74.completeness 完整性 : ~"^st_[!
75.rights and obligations 权利和义务 2f9~:.NgF
76.valuation and allocation 计价和分摊 8 k9(iS
77.cutoff 截止 =;-/( C
78.accuracy 准确性 &?IOrHSv!
79.classification 分类 +Pd&YfU9
80.inspection 检查 &W:Wv,3
81.supervision of counting 监盘 _iLXs
82.observation 观察 `<i|K*u
83.confirmation 函证 Tw/kD)u{
84.computation 计算
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85.analytical procedures 分析程序 =unMgX]$
86.vouch 核对 .;ml[DXH
87.trace 追查 :{pvA;f
88.audit sampling 审计抽样 H0Qpc<Z4/
89.error 误差 VI,z7
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90.expected error 预期误差 S}gUz9ks
91.population 总体 H=?v$!
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92.sampling risk 抽样风险 B(wk $2
93.non- sampling risk 非抽样风险 k!H;(B"s-
94.sampling unit 抽样单位 "%dWBvuO
95.statistical sampling 统计抽样 "(PJh\S>S
96.tolerable error 可容忍误差 I~
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97.the risk of under reliance 信赖不足风险 $,otW2:)
98.the risk of over reliance 信赖过度风险 -l8n0P1+
99.the risk of incorrect rejection 误拒风险 \u?z:mV
100. the risk of incorrect acceptance 误受风险 H_sLviYLu
101.working trial balance 试算平衡表 0kS[`a(}J
102.index and cross-referencing 索引和交叉索引 rVowHP
103.cash receipt 现金收入 _m;0%]+
104.cash disbursement 现金支出 LH@)((bi4v
105.bank statement 银行对账单 'uBXSP#
106.bank reconciliation 银行存款余额调节表 !SEHDRp
107.balance sheet date 资产负债表日 .%_scN
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108.net realizable value 可变现净值 )28Jz6.I
109.storeroom 仓库 `Jhu&MWg
110.sale invoice 销售发票 O|m-Uz"+
111.price list 价目表 {\[u2{
112.positive confirmation request 积极式询证函 Rcs7 'q5
113.negative confirmation request 消极式询证函 }WS%nQA
114.purchase requisition 请购单 I1^0RB{~
115.receiving report 验收报告 9_V'P]@
116.gross margin 毛利 fp|!LU
117.manufacturing overhead 制造费用 vNlYk
118.material requisition 领料单 n
F0$
119.inventory-taking 存货盘点 &1YAPxX
120.bond certificate 债券 wr,X@y%(!
121.stock certificate 股票 8.HqQ:?&2t
122.audit report 审计报告 fT [JU1
123.entity 被审计单位 _;3xG0+
124.addressee of the audit report 审计报告的收件人 PeEf=3
125.unqualified opinion 无保留意见 ,+<NP}Yg#G
126.qualified opinion 保留意见 rD<G_%hP
127.disclaimer of opinion 无法表示意见 34_:.QK-
128.adverse opinion 否定意见 .>DqdtP[
129 Auditors‘Report审计报告 <\eHK[_*
130 internal audit内部审计 +RQl
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131 public sector audit政府审计 h~{TCK+I
账项基础审计accounting number-based audit jjL(=n<J<"
风险导向审计方法risk-oriented audit approach W4Rs9NA}