1.audit 审计 aB4L$M8x
2.attestation IV$2`)[A&X
鉴证 :n(!,
3.credibility >Y&o2zJy
可信赖程度 JT 5+d ,
4.audit of financial statements 财务报表审计 8R.` *
5.agreed-upon procedures 执行商定程序 /4u:5G
6.high levels of assurance 高水平保证 4(\7Or(''
7.compilation 编制 }i2d
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8.reliability 可靠性 |b)N;t
9.relevance 相关性 c#(&\g2H
10.professional skepticism 职业谨慎 R)qK{wq(1E
11.objectivity 客观性 x8*@<]!
12. professional competence 专业胜任能力 " qrL:,
13.Senior/CPA-in-charge 项目经理 {,i='!WIm
14.audit engagement letter 业务约定书 7)au#K6
15.recurring audit 连续审计 hdee]qLS
16.the client 委托人 ]mvVX31T
17.change CPA 更换注册会计师 IctLhYZ
18.the existing CPA 现任注册会计师 gc{5/U9H*
19.the successor CPA 后任注册会计师 @GE:<'_:{
20.the preceding CPA前任注册会计师 g3,F+
21.issue the audit report 出具审计报告 (ZuV5|N
22.expert 专家 2E}^'o
23.the board of directors 董事会 GE.@*W
24.knowledge of the entity‘ s business 了解被审计单位情况 N_>}UhZ
25.assess material misstatement risks评估重大错报风险 sR*JU%
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 YiPp#0T[Gx
27.a general knowledge of ————- 初步了解―――的情况 ;:pd/\<
28.a more knowledge of—————— 进一步了解的情况 We*c_;@<
29.the prior year‘s working papers 以前年度工作底稿 j<*`?V^
30.minutes of meeting 会议纪要 F`YxH*tO7
31.business risks 经营风险 Fgg4QF
32.appropriateness 适当性 98eS f
33.accounting estimate 会计估计 hTbot^/
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 SvGs?nUU
36.audit plan 审计计划 _a,XL<9 I
37.significant audit areas 重点审计领域 wH[}@ w
38.error 错误 $U/_8^6B0
39.fraud舞弊 XG}pp`{o
40.modified or additional procedures 修改或追加审计程序 4i o02qd
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41.misappropriation of assets 侵占资产 ?YbZVoD)J
42.transactions without substance 虚假交易 QabYkL5@
43.unusual pressures 异常压力 !4G<&hvb
44.the suspected noncompliance 涉嫌存在违法行为 v;@-bED(Qs
45.materialiy 重要性 Bh,LJawE
46.exceed the materiality level 超过重要性水平 >qI|g={M
47.approach the materiality level 接近重要性水平 ' ! ls"qo
48.an acceptably low level 可接受水平 i<Be)Y-'
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 ~cEr<mzR
50.misstatements or omissions 错报或漏报 h
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51.aggregate 总计 p,w6D,h
52.subsequent events 期后事项 D`^9
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53.adjust the financial statements 调整财务报表 *oX~z>a
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54.perform additional audit procedures 实施追加的审计程序 VCvqiHn
55.audit risk 审计风险 v+Q#O[
56.detection risk 检查风险 [0G>=h@u
57.inappropriate audit opinion 不适当的审计意见 XOy#?X/`
58.material misstatement 重大的错报 QP e}rQnm
59.tolerable misstatement 可容忍错报 )(pJ~"'L
60.the acceptable level of detection risk 可接受的检查风险 BO p&s>hI
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~c{:DM
62.simall business 小规模企业 D 7shiv|,
63.accounting system 会计系统 r0m)j
64.test of control 控制测试 47 u@4"M
65.walk-through test 穿行测试 V9x8R
66.communication 沟通 ~!%0Z9>ap
67.flow chart 流程图 MWuXI1
68.reperformance of internal control 重新执行 5T4"j;_.BL
69.audit evidence 审计证据 %R0v5=2'
70.substantive procedures 实质性程序 guN4-gGDr<
71.assertions 认定 +-068k(
72.esistence 存在 ^c9ThV.v
73.occurrence 发生 KGZ?b2N?Va
74.completeness 完整性 p}]q d4j
75.rights and obligations 权利和义务 a!Yb1[
76.valuation and allocation 计价和分摊 E(+T*
77.cutoff 截止 !jS4!2'
78.accuracy 准确性 @kngI7=E
79.classification 分类 7INk_2
80.inspection 检查
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81.supervision of counting 监盘 DOD6Liau{Q
82.observation 观察 /L)
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83.confirmation 函证 nYv#4*
84.computation 计算 mp`PE=
85.analytical procedures 分析程序 Z$K+
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86.vouch 核对 [ET6(_=b
87.trace 追查 (b/d0HC
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88.audit sampling 审计抽样 sn k$^
89.error 误差 s*,cF6
90.expected error 预期误差 _=`x])mM
91.population 总体 AfWl6a?T8:
92.sampling risk 抽样风险 {KaN,td9
93.non- sampling risk 非抽样风险 y[HQBv
94.sampling unit 抽样单位 OKY+M^PP
95.statistical sampling 统计抽样 Mps
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96.tolerable error 可容忍误差 G_oX5:J*
97.the risk of under reliance 信赖不足风险 $"fo^?d/s
98.the risk of over reliance 信赖过度风险 m% bE-#
99.the risk of incorrect rejection 误拒风险 zi!#\s^
100. the risk of incorrect acceptance 误受风险 M|CrBJv+F
101.working trial balance 试算平衡表 . A<sr
102.index and cross-referencing 索引和交叉索引 ./maY1>T
103.cash receipt 现金收入 9$tl00
104.cash disbursement 现金支出 jW5iqU"{*
105.bank statement 银行对账单 ;bHfn-X
106.bank reconciliation 银行存款余额调节表 , p0KLU\-
107.balance sheet date 资产负债表日 cqQRU
108.net realizable value 可变现净值 WEa>)@
109.storeroom 仓库 ~"mj;5Id
110.sale invoice 销售发票 KVijs1q
111.price list 价目表 k8&FDz
112.positive confirmation request 积极式询证函 cb+y9wA
113.negative confirmation request 消极式询证函 i>Iee^_(
114.purchase requisition 请购单 $v&C@l \
115.receiving report 验收报告 N~g%wf@w
116.gross margin 毛利 O<`R~
117.manufacturing overhead 制造费用 }K8Lm-.=
118.material requisition 领料单 ZO7bSxAN-
119.inventory-taking 存货盘点 A^pW]r=Xtk
120.bond certificate 债券 '0Zm#g
121.stock certificate 股票 }'`xu9<
122.audit report 审计报告 3_J>
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123.entity 被审计单位 "|4jPza
124.addressee of the audit report 审计报告的收件人 kME^tpji
125.unqualified opinion 无保留意见 PRpE$`WK
126.qualified opinion 保留意见 zUQe0Gc.b^
127.disclaimer of opinion 无法表示意见 t-lv|%+8
128.adverse opinion 否定意见 A70(W{6a9@
129 Auditors‘Report审计报告 ??I:H
130 internal audit内部审计 .}p|`3
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131 public sector audit政府审计 nO_!:6o".
账项基础审计accounting number-based audit 5+FLSk
风险导向审计方法risk-oriented audit approach 0ny{)Sd6um