1.audit 审计 a=bP
2.attestation |UvM[A|+
鉴证 NQzpgf|h
3.credibility uKF?UXc
可信赖程度 ,Oojh;P_
4.audit of financial statements 财务报表审计 X6s6fu;
5.agreed-upon procedures 执行商定程序 c%-s_8zvi
6.high levels of assurance 高水平保证 ],vUW#6$N
7.compilation 编制 8%OS ,Z
8.reliability 可靠性 (u`[I4z`
9.relevance 相关性 Q7oJ4rIP
10.professional skepticism 职业谨慎 `
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11.objectivity 客观性 )%'Lm
12. professional competence 专业胜任能力 (.TkvUj`
13.Senior/CPA-in-charge 项目经理 d5$2*h{^v
14.audit engagement letter 业务约定书 (as'(+B
15.recurring audit 连续审计 m~Q]#r
16.the client 委托人 gAt[kW< n
17.change CPA 更换注册会计师 FtbqZN[
18.the existing CPA 现任注册会计师 6||zwwk'.
19.the successor CPA 后任注册会计师 F4+mkB:w*7
20.the preceding CPA前任注册会计师 b'Cy!d r
21.issue the audit report 出具审计报告 WK5~"aw
22.expert 专家 oK1"8k|Z
23.the board of directors 董事会 kb<
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24.knowledge of the entity‘ s business 了解被审计单位情况 -kY7~yS7
25.assess material misstatement risks评估重大错报风险 z^=.05jB
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t/z]KdK P
27.a general knowledge of ————- 初步了解―――的情况 -AwR$<q'
28.a more knowledge of—————— 进一步了解的情况 1;E[Ml
29.the prior year‘s working papers 以前年度工作底稿 #q. Q tDz
30.minutes of meeting 会议纪要 |eT?XT<=o
31.business risks 经营风险 @7xb/&N
32.appropriateness 适当性 X51pRP $R
33.accounting estimate 会计估计 .-[uQtyWW
34.management representations 管理层声明 ^/`:o}7K7
35.going concern assumption 持续经营假设 Gw3eO&X3i
36.audit plan 审计计划 O8+e:
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37.significant audit areas 重点审计领域 G4g<PFx
38.error 错误 e;8>/G
39.fraud舞弊 jSbO1 go#
40.modified or additional procedures 修改或追加审计程序 ZM"J5}h
41.misappropriation of assets 侵占资产 S%n5,vwE
42.transactions without substance 虚假交易 _urv
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43.unusual pressures 异常压力 <]I[|4J 7
44.the suspected noncompliance 涉嫌存在违法行为 pQr `$:ga
45.materialiy 重要性 (9q61zA
46.exceed the materiality level 超过重要性水平 v|acKux=t
47.approach the materiality level 接近重要性水平 T-|SBNFw;
48.an acceptably low level 可接受水平 rqk1 F~j|
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 kOR5'rh
50.misstatements or omissions 错报或漏报 :@KU_U)\
51.aggregate 总计 <%klrQya
52.subsequent events 期后事项 S N_!o2F2
53.adjust the financial statements 调整财务报表 ]F5?>du@~
54.perform additional audit procedures 实施追加的审计程序 zp[Uh]-dMK
55.audit risk 审计风险 xEtzqP<]
56.detection risk 检查风险 X~XpX7d!
57.inappropriate audit opinion 不适当的审计意见 T'.U?G
58.material misstatement 重大的错报 lVY`^pw?
59.tolerable misstatement 可容忍错报 zt{?Ntb
60.the acceptable level of detection risk 可接受的检查风险 S)Cd1`Gf
61.assessed level of material misstatement risk 重大错报风险的评估水平 |,CWk|G
62.simall business 小规模企业 J^[>F
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63.accounting system 会计系统 `oN~
64.test of control 控制测试 3Gi#WV4$
65.walk-through test 穿行测试 [su2kOX|X
66.communication 沟通 m@o/ W
67.flow chart 流程图 |GgFdn`>
68.reperformance of internal control 重新执行 Ho[Kxe[c
69.audit evidence 审计证据 ZY-UQ4_|u
70.substantive procedures 实质性程序 t(/b'Peq
71.assertions 认定 4L#q?]$
72.esistence 存在 n[4F\I>
73.occurrence 发生 [/uqH
74.completeness 完整性 _YzItge*
75.rights and obligations 权利和义务 LY}%|w
76.valuation and allocation 计价和分摊 "3CQ0
77.cutoff 截止 zOA{S~>
78.accuracy 准确性 j|3p.Cy
79.classification 分类 G]5m@;~l5
80.inspection 检查 O~yPe.
81.supervision of counting 监盘 L?!*HS7m
82.observation 观察 Lf _`8Ux
83.confirmation 函证 UO^"
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84.computation 计算 i)fAm$8#G
85.analytical procedures 分析程序 YCod\} 3
86.vouch 核对 Q?Vq/3K;
87.trace 追查 [ L% -lJ
88.audit sampling 审计抽样 +e_NpC
89.error 误差 S'T&`"Mr
90.expected error 预期误差 I3uS?c
91.population 总体 xVHZZ?e
92.sampling risk 抽样风险 :lz@G4=C
93.non- sampling risk 非抽样风险 B[jCe5!w
94.sampling unit 抽样单位 nQ >?{"
95.statistical sampling 统计抽样 %rVC3}
96.tolerable error 可容忍误差 9:zW$Gt&
97.the risk of under reliance 信赖不足风险 R,[dEP
98.the risk of over reliance 信赖过度风险 ''P.~~ezr5
99.the risk of incorrect rejection 误拒风险 &~oBJar
100. the risk of incorrect acceptance 误受风险 }MBxfZ 4I
101.working trial balance 试算平衡表 ; V)pXLE
102.index and cross-referencing 索引和交叉索引 $(pzh
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103.cash receipt 现金收入 .}gGtH,b3
104.cash disbursement 现金支出 l<I.;FN^9@
105.bank statement 银行对账单 s0,c4y
106.bank reconciliation 银行存款余额调节表 6
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107.balance sheet date 资产负债表日 7i?"akr4
108.net realizable value 可变现净值 -Z)j"J
109.storeroom 仓库 LAqmM3{fA
110.sale invoice 销售发票 F|\^O[#R
111.price list 价目表 %9ef
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112.positive confirmation request 积极式询证函 k2
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113.negative confirmation request 消极式询证函 Y?Ph%i2E
114.purchase requisition 请购单 ST'M<G%4E
115.receiving report 验收报告 !K
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116.gross margin 毛利 2
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117.manufacturing overhead 制造费用 $g? ]9}p
118.material requisition 领料单 fWo}gH~
119.inventory-taking 存货盘点 ]6)^+(zU
120.bond certificate 债券 C-Y~T;53
121.stock certificate 股票 {&Kck>C'
122.audit report 审计报告 ,S(^r1R
123.entity 被审计单位 JL0>-kg
124.addressee of the audit report 审计报告的收件人 B3 f Kb#T
125.unqualified opinion 无保留意见 ,z A
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126.qualified opinion 保留意见 :^~I@)"ov
127.disclaimer of opinion 无法表示意见 )EQWc0iKG
128.adverse opinion 否定意见 1#rcxUS
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129 Auditors‘Report审计报告 M*ZR+pq,
130 internal audit内部审计 H+Dv-*i
131 public sector audit政府审计 1b*Me'
账项基础审计accounting number-based audit dqd:V$o
风险导向审计方法risk-oriented audit approach z8v] Kt &