1.audit 审计 h+.{2^x
2.attestation \ b
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鉴证 DF]9@{
3.credibility ?,P3)&3g
可信赖程度 j!~l,::$"X
4.audit of financial statements 财务报表审计 @tohNO>
5.agreed-upon procedures 执行商定程序 <`X"}I3ba
6.high levels of assurance 高水平保证
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7.compilation 编制 vgt]:$
8.reliability 可靠性 GY3 Wj
9.relevance 相关性 0|xIBg)
10.professional skepticism 职业谨慎 ;DA8B'^>
11.objectivity 客观性 B0$:b!
12. professional competence 专业胜任能力 +=Jir1SLV
13.Senior/CPA-in-charge 项目经理 ;a=w5,h:
14.audit engagement letter 业务约定书 \?>Hu
v
15.recurring audit 连续审计 x_=n-lAF
16.the client 委托人 CQ7{1,?2
17.change CPA 更换注册会计师 _8fr6tO+
18.the existing CPA 现任注册会计师 J2q,7wI#
19.the successor CPA 后任注册会计师 c5q9LQ/
20.the preceding CPA前任注册会计师 @}_WE,r
21.issue the audit report 出具审计报告 [AH6~-\ x
22.expert 专家 -\ZcOXpMx=
23.the board of directors 董事会 +;BAV
24.knowledge of the entity‘ s business 了解被审计单位情况 t-
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25.assess material misstatement risks评估重大错报风险 #
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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 $C
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27.a general knowledge of ————- 初步了解―――的情况 8,D 2^Gg
28.a more knowledge of—————— 进一步了解的情况 I
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29.the prior year‘s working papers 以前年度工作底稿 -50HB`t
30.minutes of meeting 会议纪要 m p<1yY]
31.business risks 经营风险 c0c|z
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32.appropriateness 适当性 bawJ$_O_
33.accounting estimate 会计估计 76tdJ!4Z
34.management representations 管理层声明 f:*vr['d
35.going concern assumption 持续经营假设 eAUcv`[#p
36.audit plan 审计计划 65z"
37.significant audit areas 重点审计领域 Y^Nuz/
38.error 错误 U<"WK"SM
39.fraud舞弊 <9ig?{'
40.modified or additional procedures 修改或追加审计程序 I{JU-Jk|
41.misappropriation of assets 侵占资产 gM>t0)mGK
42.transactions without substance 虚假交易 Gir#
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43.unusual pressures 异常压力 NW~z&8L
44.the suspected noncompliance 涉嫌存在违法行为 bQe^Px5
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45.materialiy 重要性 T@}|zDC#
46.exceed the materiality level 超过重要性水平 T +5X0 Nv
47.approach the materiality level 接近重要性水平 kK8itO
48.an acceptably low level 可接受水平 +[\eFj|=
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 hLJM%on
50.misstatements or omissions 错报或漏报 }(a+aHH
51.aggregate 总计 qQ\Y/
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52.subsequent events 期后事项 s}5cSU!|
53.adjust the financial statements 调整财务报表 ^@P1
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54.perform additional audit procedures 实施追加的审计程序 pZ`|iLNl-
55.audit risk 审计风险 bNT9 H`P
56.detection risk 检查风险 JvYPC
57.inappropriate audit opinion 不适当的审计意见 wB'zuPAK6
58.material misstatement 重大的错报 -(#I3h;I
59.tolerable misstatement 可容忍错报 4'W '}o|{
60.the acceptable level of detection risk 可接受的检查风险 Sxjub&=
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~HQ9i%exg
62.simall business 小规模企业 mw_Ew]&
63.accounting system 会计系统 &`b
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64.test of control 控制测试 r&-m=Kk$
65.walk-through test 穿行测试 '
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66.communication 沟通 r"$.4@gc
67.flow chart 流程图 =b;>?dP
68.reperformance of internal control 重新执行 j4=(H:c~E
69.audit evidence 审计证据 .4.b*5
70.substantive procedures 实质性程序 P"sA
71.assertions 认定 <2C7<7{7
72.esistence 存在 +C7 ~b~ %
73.occurrence 发生 "CiTa>x
74.completeness 完整性 nRd
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75.rights and obligations 权利和义务 tx?dIy;
76.valuation and allocation 计价和分摊 hdTzCfeZ5@
77.cutoff 截止 t1E[uu ,V8
78.accuracy 准确性 }68i[v9Njk
79.classification 分类 "3FihE]k
80.inspection 检查 TAjh"JJIV
81.supervision of counting 监盘 4Llo`K4
82.observation 观察 u!1{Vt87
83.confirmation 函证 ]v+31vdf:O
84.computation 计算 `y#UJYXQE
85.analytical procedures 分析程序 tabT0
86.vouch 核对 8Sz})U
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87.trace 追查 R_=6GZH$G
88.audit sampling 审计抽样 fdONP>K[E
89.error 误差 o\vBOp?hj
90.expected error 预期误差 :qC'$dO!
91.population 总体 0!v->Dk
92.sampling risk 抽样风险 bLt.O(T}
93.non- sampling risk 非抽样风险 mf'V)
94.sampling unit 抽样单位 NnVnUgx
95.statistical sampling 统计抽样 6(PM'@i
96.tolerable error 可容忍误差 q -8t'7
97.the risk of under reliance 信赖不足风险 Z"unF9`"1
98.the risk of over reliance 信赖过度风险 `est|C '+
99.the risk of incorrect rejection 误拒风险 &^4++
100. the risk of incorrect acceptance 误受风险 CdL< *AH
101.working trial balance 试算平衡表 g+X}c/".
102.index and cross-referencing 索引和交叉索引 U`hY{E;
103.cash receipt 现金收入 j65<8svl
104.cash disbursement 现金支出 DBP9{ x$
105.bank statement 银行对账单 $1ndKB8)`J
106.bank reconciliation 银行存款余额调节表 ON+J>$[[
107.balance sheet date 资产负债表日 <FZ@Q[RP
108.net realizable value 可变现净值 LR"9D
109.storeroom 仓库 4tY ss
110.sale invoice 销售发票 1?Z4K/
111.price list 价目表 +^;JS3p@\
112.positive confirmation request 积极式询证函 sVex
(X
113.negative confirmation request 消极式询证函 -_$$
Te
114.purchase requisition 请购单 cu+FM
115.receiving report 验收报告 ~i 7^P9
116.gross margin 毛利 ?6'rBH/w
117.manufacturing overhead 制造费用 O*#*%RL|
118.material requisition 领料单 eF2|Wjl``;
119.inventory-taking 存货盘点 Y`?-VaY
120.bond certificate 债券 ^j7azn
121.stock certificate 股票 s=CK~+,/
122.audit report 审计报告 hpU2
123.entity 被审计单位 s&j-\bOic9
124.addressee of the audit report 审计报告的收件人 $ `7^+8vHV
125.unqualified opinion 无保留意见 mc4i@<_?
126.qualified opinion 保留意见 CirZ+o
127.disclaimer of opinion 无法表示意见 0Fu~%~#E$
128.adverse opinion 否定意见 )p*}e8L
129 Auditors‘Report审计报告 K(aJi
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130 internal audit内部审计 r(9~$_(vK
131 public sector audit政府审计 ~g.$|^,.O/
账项基础审计accounting number-based audit 6uR^%W8]
风险导向审计方法risk-oriented audit approach +@r*}