1.audit 审计 TIaiJvo
2.attestation
/q7
$"wP
鉴证 xo n^=Wo;
3.credibility ]@}h
yM[D;
可信赖程度 h uR ^l
4.audit of financial statements 财务报表审计 A1z<2.R
5.agreed-upon procedures 执行商定程序 QA)"3g
6.high levels of assurance 高水平保证 BJLeE}=H
7.compilation 编制 %\)AT "
8.reliability 可靠性 IlI5xkJ(
9.relevance 相关性 "-AFWWKtx
10.professional skepticism 职业谨慎
ycvgF6Me<
11.objectivity 客观性 /rK/l
12. professional competence 专业胜任能力 Zw%:mZN
13.Senior/CPA-in-charge 项目经理 hgwS_L
14.audit engagement letter 业务约定书
5Fq+^
15.recurring audit 连续审计 6@
FxPi9|#
16.the client 委托人 02(Ob
17.change CPA 更换注册会计师 77 Z:!J|
18.the existing CPA 现任注册会计师 >%n6n! "
19.the successor CPA 后任注册会计师
-*-"kzgd
20.the preceding CPA前任注册会计师 +Q[SddI
21.issue the audit report 出具审计报告 !ZCxi
22.expert 专家 z U*Mk
23.the board of directors 董事会 i3Xo6!Q
24.knowledge of the entity‘ s business 了解被审计单位情况 - ku8n%u
25.assess material misstatement risks评估重大错报风险 /c4$m3?]
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ="Azg8W
27.a general knowledge of ————- 初步了解―――的情况 h7m$P
^=U
28.a more knowledge of—————— 进一步了解的情况 %N\8!aXnf
29.the prior year‘s working papers 以前年度工作底稿 ORXH<;^0y
30.minutes of meeting 会议纪要 rsw=a_S
31.business risks 经营风险 Y;dqrA>@
32.appropriateness 适当性 uBC#4cX`D*
33.accounting estimate 会计估计 LA(/UA3Izd
34.management representations 管理层声明 :x^e T
35.going concern assumption 持续经营假设 ,zJ:a>v
36.audit plan 审计计划 R?}%rP+^e
37.significant audit areas 重点审计领域 N
f}ZG
38.error 错误 1,we:rwX
39.fraud舞弊 9o]!D,u8=5
40.modified or additional procedures 修改或追加审计程序 _=cuOo"!
41.misappropriation of assets 侵占资产 OF; "%IW~}
42.transactions without substance 虚假交易 XXD4T9Wy
43.unusual pressures 异常压力 qzSm]l?z
44.the suspected noncompliance 涉嫌存在违法行为 tZ*>S]qD
45.materialiy 重要性 }We-sZ/w7r
46.exceed the materiality level 超过重要性水平 4CS$%Cu\?w
47.approach the materiality level 接近重要性水平 58`Dcx,yJ
48.an acceptably low level 可接受水平 e. E$Ej]w
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 @B ?'Mu*
50.misstatements or omissions 错报或漏报 3q6FV7Fv&b
51.aggregate 总计 V
~Jt
52.subsequent events 期后事项 Wi~?2-!
53.adjust the financial statements 调整财务报表 xsvJjs;=
54.perform additional audit procedures 实施追加的审计程序 A-M6MW
55.audit risk 审计风险 'c
>^Aai
56.detection risk 检查风险 U0N6\+
57.inappropriate audit opinion 不适当的审计意见 @Yw42`>!s
58.material misstatement 重大的错报 _b *gg
59.tolerable misstatement 可容忍错报 ogV v 8Xb
60.the acceptable level of detection risk 可接受的检查风险 VmXXj6l&
61.assessed level of material misstatement risk 重大错报风险的评估水平 ndk~(ex|j
62.simall business 小规模企业 7$*x&We
63.accounting system 会计系统 `+0P0(bn
64.test of control 控制测试 kp6 &e
65.walk-through test 穿行测试 Ksk[sf?J&
66.communication 沟通 Z8
f?uF
67.flow chart 流程图 N~?(<DyZR
68.reperformance of internal control 重新执行 bJynUZ
69.audit evidence 审计证据 '
wp _U/
70.substantive procedures 实质性程序 _~2o
71.assertions 认定 &F*eo`o}6
72.esistence 存在 { /
,?3
73.occurrence 发生 gTdr
74.completeness 完整性 $j4/ohwTDY
75.rights and obligations 权利和义务 ~Ds3-#mMy
76.valuation and allocation 计价和分摊 ajf(Ii\/
77.cutoff 截止 ~;t/VsgGW
78.accuracy 准确性 ws$kwSHq
79.classification 分类 L_M(Lj
80.inspection 检查 9j0o)]
81.supervision of counting 监盘 /
w[Tu
82.observation 观察 X"jtPYCpV{
83.confirmation 函证 UI~ hB4V$]
84.computation 计算 pTH5-l_f]
85.analytical procedures 分析程序 F U)=+m
86.vouch 核对 }yd!UU
87.trace 追查 '<6DL
tZl
88.audit sampling 审计抽样 on1B~?*D
89.error 误差 :edy(vC<
90.expected error 预期误差 ;RMevVw|
91.population 总体 Bt(nm>Ng
92.sampling risk 抽样风险 uu/2C \n}
93.non- sampling risk 非抽样风险 &&zsUAkS
94.sampling unit 抽样单位 iUZV-jl2/
95.statistical sampling 统计抽样 *0_Q0SeE,o
96.tolerable error 可容忍误差 LYyud
97.the risk of under reliance 信赖不足风险 <2N=cH'
98.the risk of over reliance 信赖过度风险
0="wxB
99.the risk of incorrect rejection 误拒风险 BP1<:T'.q`
100. the risk of incorrect acceptance 误受风险 jZiz
0[
101.working trial balance 试算平衡表 s'BlFB n
102.index and cross-referencing 索引和交叉索引 3MDs?qx>s
103.cash receipt 现金收入 N_l_^yD
104.cash disbursement 现金支出 S.?DR3XLc
105.bank statement 银行对账单 h&rZR`g
106.bank reconciliation 银行存款余额调节表 'k[vcnSz\/
107.balance sheet date 资产负债表日 '*<I<? z;
108.net realizable value 可变现净值 ~9@83Cs2
109.storeroom 仓库 gO m8 O,
110.sale invoice 销售发票 TK0W=&6#A
111.price list 价目表 f*Os~@K
112.positive confirmation request 积极式询证函 eAjsMED
113.negative confirmation request 消极式询证函 >.uIp4@(
114.purchase requisition 请购单 F'T.-lEO_d
115.receiving report 验收报告 yl0;Jx?
116.gross margin 毛利 Mt@Ma ]!
117.manufacturing overhead 制造费用 *n6L3"cO
118.material requisition 领料单 K{ntl-D&y
119.inventory-taking 存货盘点 k:N/-P
&+
120.bond certificate 债券 $ <3^( y
121.stock certificate 股票 Zh
`[A9I/
122.audit report 审计报告 gJ^taUE
123.entity 被审计单位 Tl1H2s=G-
124.addressee of the audit report 审计报告的收件人 ZVrZkd`
125.unqualified opinion 无保留意见 bGxHzzU}
126.qualified opinion 保留意见 bRr3:"=sE
127.disclaimer of opinion 无法表示意见 \m=k~Cf:f
128.adverse opinion 否定意见 vhDtjf/*
129 Auditors‘Report审计报告 o/&
IT(v
130 internal audit内部审计 jsP+,brO
131 public sector audit政府审计 NCgKWyRR
账项基础审计accounting number-based audit $oPc,zS-gL
风险导向审计方法risk-oriented audit approach oc#hAjB.