1.audit 审计 ey]WoUZ
2.attestation Z35(f0b
鉴证 \1He9~6
3.credibility V8hmfV~=]P
可信赖程度 9u;/l#?@T
4.audit of financial statements 财务报表审计 -Hh.8(!XoO
5.agreed-upon procedures 执行商定程序 Et! 6i7`]
6.high levels of assurance 高水平保证 h-<Qj,L{W
7.compilation 编制 ?CD[jX}!
8.reliability 可靠性 *B)J(^M!q
9.relevance 相关性 s'^sT=b
10.professional skepticism 职业谨慎 60R]Q
11.objectivity 客观性 +;yl
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12. professional competence 专业胜任能力 i+Lqj
13.Senior/CPA-in-charge 项目经理 O?`_RN
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14.audit engagement letter 业务约定书 qKD
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15.recurring audit 连续审计 NmA6L+
16.the client 委托人 R=J5L36F
17.change CPA 更换注册会计师 ]7{
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18.the existing CPA 现任注册会计师 *{("T
19.the successor CPA 后任注册会计师 +-!2nk`"a
20.the preceding CPA前任注册会计师 r>ag(^J\
21.issue the audit report 出具审计报告 DJZ$M
22.expert 专家 nN2huNTf:
23.the board of directors 董事会 'Rb
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24.knowledge of the entity‘ s business 了解被审计单位情况 &0`i(l4]l
25.assess material misstatement risks评估重大错报风险 3UX6 Y]E3
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )A$xt)}P!{
27.a general knowledge of ————- 初步了解―――的情况 O+?vQ$z
28.a more knowledge of—————— 进一步了解的情况 J(:y-U
29.the prior year‘s working papers 以前年度工作底稿 c2u*
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30.minutes of meeting 会议纪要 $-p9cyk
31.business risks 经营风险 \4KV9wm
32.appropriateness 适当性 W1&"dT@
33.accounting estimate 会计估计 +~V)&6Vn
34.management representations 管理层声明 fZp3g%u
35.going concern assumption 持续经营假设 {kghZur
36.audit plan 审计计划 j}O7fLRu
37.significant audit areas 重点审计领域 u`;P^t5
38.error 错误 '!F'B:
39.fraud舞弊 s o7.
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40.modified or additional procedures 修改或追加审计程序 z?@N+||,.
41.misappropriation of assets 侵占资产 UyAy?i8K
42.transactions without substance 虚假交易 "vX\Q rL
43.unusual pressures 异常压力 _fccZf(yC.
44.the suspected noncompliance 涉嫌存在违法行为 @A|#/]S1
45.materialiy 重要性 Z7NR%u_|[
46.exceed the materiality level 超过重要性水平 B- D&1gO
47.approach the materiality level 接近重要性水平 :'FCeS9
48.an acceptably low level 可接受水平 X"sJiF S
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 J|w%n5Y
50.misstatements or omissions 错报或漏报 4t-l@zFWb
51.aggregate 总计 k;Fxr%
52.subsequent events 期后事项 #;=sJ[m4
53.adjust the financial statements 调整财务报表 8#w%qij
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 vY7
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56.detection risk 检查风险 q+} \(|
57.inappropriate audit opinion 不适当的审计意见 \
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58.material misstatement 重大的错报 DkSs^ym
59.tolerable misstatement 可容忍错报 B1A:}#
60.the acceptable level of detection risk 可接受的检查风险 /Pxny3
61.assessed level of material misstatement risk 重大错报风险的评估水平 1ASoH,D/
62.simall business 小规模企业 z+{xW7
63.accounting system 会计系统 ];'7~",Y
64.test of control 控制测试 TPs
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65.walk-through test 穿行测试 !;4Hh)2
66.communication 沟通 D"2bgw
67.flow chart 流程图 "}Ikx tee
68.reperformance of internal control 重新执行 FKPR;H8>
69.audit evidence 审计证据 ExM VGe
70.substantive procedures 实质性程序 G+2 ,x0(
71.assertions 认定 ROXa/
72.esistence 存在 p1\mjM
73.occurrence 发生 #q>\6} )
74.completeness 完整性 ~(#
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75.rights and obligations 权利和义务 gZiwXb
76.valuation and allocation 计价和分摊 gWL`J=DiU
77.cutoff 截止 !zsrORF{
78.accuracy 准确性
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79.classification 分类 7xFZJ#
80.inspection 检查 +* j8[sz
81.supervision of counting 监盘 ?\)h2oi!F5
82.observation 观察 %WC^aKfY
83.confirmation 函证 {5fL!`6w
84.computation 计算 1rS8+!9C
85.analytical procedures 分析程序 0":k[y
86.vouch 核对 ?bpVdm!
87.trace 追查 ` Z/ MQ
88.audit sampling 审计抽样 &E1m{gB(
89.error 误差 K9 ]zUew
90.expected error 预期误差 hzU(XW
91.population 总体 /2
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92.sampling risk 抽样风险 l|{[vZpT
93.non- sampling risk 非抽样风险 (tX)r4VU
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 IT)3Et@Y
96.tolerable error 可容忍误差 <s7cCpUFP
97.the risk of under reliance 信赖不足风险 c%bzrYQvA;
98.the risk of over reliance 信赖过度风险 `/?'^A%Ik
99.the risk of incorrect rejection 误拒风险 r6R@"1/
100. the risk of incorrect acceptance 误受风险 pp@B]We
101.working trial balance 试算平衡表 yn"4qC#Z
102.index and cross-referencing 索引和交叉索引 u
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103.cash receipt 现金收入 ?z <-Ww
104.cash disbursement 现金支出 lD, ~%
105.bank statement 银行对账单 jEwt1S V
106.bank reconciliation 银行存款余额调节表 L|}s Z\2!
107.balance sheet date 资产负债表日 aj,o<J
108.net realizable value 可变现净值 G%,
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109.storeroom 仓库 U82mO+}
110.sale invoice 销售发票 )0]U"Nf ho
111.price list 价目表 H
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112.positive confirmation request 积极式询证函 YaL:6[6
113.negative confirmation request 消极式询证函 5@-H8*
114.purchase requisition 请购单 ^8A[
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115.receiving report 验收报告 r/HCWs|
116.gross margin 毛利 0:>hK\F#
117.manufacturing overhead 制造费用 rmo\UCD
118.material requisition 领料单 15q^&l[Q
119.inventory-taking 存货盘点 .Zj`_5C
120.bond certificate 债券 fm`V 2'Rm
121.stock certificate 股票 #9Jr?K43
122.audit report 审计报告 W&:0J
123.entity 被审计单位 &oq0XV.M^
124.addressee of the audit report 审计报告的收件人 @K+gh#
125.unqualified opinion 无保留意见 IVkB)9IW
126.qualified opinion 保留意见 D7T|K :F)
127.disclaimer of opinion 无法表示意见 P tLWFO
128.adverse opinion 否定意见 d6ef)mw
129 Auditors‘Report审计报告 6
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130 internal audit内部审计 P"l'? `
131 public sector audit政府审计 P.5l9Ns(O
账项基础审计accounting number-based audit Rw%?@X3m]
风险导向审计方法risk-oriented audit approach |Tc4a4 jS