1.audit 审计 A%1=6
2.attestation tl5IwrF6;
鉴证 e;5Lv9?C8
3.credibility ;NeP&)Td
可信赖程度 7nz+n#
4.audit of financial statements 财务报表审计 m[j3s=Gr
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 g4~qcI=a
7.compilation 编制 ..!-)q'?
8.reliability 可靠性 ef;L|b%pp
9.relevance 相关性 L"I] mQvd
10.professional skepticism 职业谨慎 jSYg\Z5!
11.objectivity 客观性 ] <3?=$
12. professional competence 专业胜任能力 q'U5QyuC
13.Senior/CPA-in-charge 项目经理 +[
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14.audit engagement letter 业务约定书 X);Zm7
15.recurring audit 连续审计 &R*5;/
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16.the client 委托人 U]0)$OH5e
17.change CPA 更换注册会计师 "D(8]EG=
18.the existing CPA 现任注册会计师 |S:!+[
19.the successor CPA 后任注册会计师 ;-GzGDc~0
20.the preceding CPA前任注册会计师 y9li<u<PF
21.issue the audit report 出具审计报告 D!a5#
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22.expert 专家 vGwD~R
23.the board of directors 董事会 u^zitW!X$
24.knowledge of the entity‘ s business 了解被审计单位情况 YB~t|m65
25.assess material misstatement risks评估重大错报风险 :V~*v
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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 m`IQ+,e
27.a general knowledge of ————- 初步了解―――的情况 N%A`rY}u
28.a more knowledge of—————— 进一步了解的情况 m8j-lNu
29.the prior year‘s working papers 以前年度工作底稿 B"9hQb
30.minutes of meeting 会议纪要 cC^C7AAq^
31.business risks 经营风险 psX%.95Y
32.appropriateness 适当性 )?
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33.accounting estimate 会计估计 ]}7rWs[|1
34.management representations 管理层声明 mv*T=N8fC
35.going concern assumption 持续经营假设 Z/= %J3f
36.audit plan 审计计划 !5%5]9'n@*
37.significant audit areas 重点审计领域 %Rep6=K*$
38.error 错误 /cC6qhkp%
39.fraud舞弊 !u{"] T:
40.modified or additional procedures 修改或追加审计程序 \41)0,sEy
41.misappropriation of assets 侵占资产 C!{AnWf
42.transactions without substance 虚假交易 ioNa~F&
43.unusual pressures 异常压力 |8c:+8
44.the suspected noncompliance 涉嫌存在违法行为 CEuk1$
45.materialiy 重要性 +^ DRto=
46.exceed the materiality level 超过重要性水平 PT#eXS9_
47.approach the materiality level 接近重要性水平 VNrO(j DUv
48.an acceptably low level 可接受水平 O| J`~Lk
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 )6:]o&bZ
50.misstatements or omissions 错报或漏报 L\m !8o4
51.aggregate 总计 ,r 2VP\hLh
52.subsequent events 期后事项 W0MnGzZ
53.adjust the financial statements 调整财务报表 )d(0Y<e@
54.perform additional audit procedures 实施追加的审计程序 2"+x(Ax
55.audit risk 审计风险 BU:Ecchbr
56.detection risk 检查风险 r7"A u"
57.inappropriate audit opinion 不适当的审计意见 "Z 2Tc)
58.material misstatement 重大的错报 fb"J Bc}X
59.tolerable misstatement 可容忍错报 2PR7M.
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60.the acceptable level of detection risk 可接受的检查风险 9;]wF8h
61.assessed level of material misstatement risk 重大错报风险的评估水平 .z$Sm
62.simall business 小规模企业 uOl(-Zq@
63.accounting system 会计系统 vDW&pF_eI>
64.test of control 控制测试 dxn0HXU
65.walk-through test 穿行测试 =Etwa
66.communication 沟通 |3,yq^2
67.flow chart 流程图 ,t%CK!8
68.reperformance of internal control 重新执行 Q6.*"`
69.audit evidence 审计证据 Q5y
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70.substantive procedures 实质性程序 <F)w=_%&
71.assertions 认定 i6F:C
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72.esistence 存在 &cu] vw
73.occurrence 发生 !jAWNK6
74.completeness 完整性 P
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75.rights and obligations 权利和义务 WHgV_o 8
76.valuation and allocation 计价和分摊 y
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77.cutoff 截止 j!S1Y0CV
78.accuracy 准确性 VPM|Rj:d
79.classification 分类 ]CIQq1iY
80.inspection 检查 OgKWgvy
81.supervision of counting 监盘 3|~(?4aE
82.observation 观察 pfL2v,]g
83.confirmation 函证 4ypRyO
84.computation 计算 AJ\VY;m7F
85.analytical procedures 分析程序 13.{Y)
86.vouch 核对 *9dV/TT~f[
87.trace 追查 cB ab2/
88.audit sampling 审计抽样 q8?=*1g
89.error 误差 8B *E+f0
90.expected error 预期误差 "J P{Q
91.population 总体 :/@k5#DY
92.sampling risk 抽样风险 L2CW'Hd
93.non- sampling risk 非抽样风险 p;qRm}
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94.sampling unit 抽样单位 Z[#I"-Q~:
95.statistical sampling 统计抽样 0
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96.tolerable error 可容忍误差 8Wdkztp/S
97.the risk of under reliance 信赖不足风险 6%ZHP?
98.the risk of over reliance 信赖过度风险 3`&VRF8
99.the risk of incorrect rejection 误拒风险 ka2F!
100. the risk of incorrect acceptance 误受风险 068WlF cWV
101.working trial balance 试算平衡表 M8^.19q;
102.index and cross-referencing 索引和交叉索引 n2n00%Wu[
103.cash receipt 现金收入 rWoe
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104.cash disbursement 现金支出 9 m\)\/V
105.bank statement 银行对账单 0 NQ7#A
106.bank reconciliation 银行存款余额调节表 M'cJ)-G
107.balance sheet date 资产负债表日 u}Ei_
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108.net realizable value 可变现净值
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109.storeroom 仓库 6sYV7w,'@
110.sale invoice 销售发票 n 5~=qQK2
111.price list 价目表 |`w$|pm=
112.positive confirmation request 积极式询证函 :
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113.negative confirmation request 消极式询证函 ElQJ\%
114.purchase requisition 请购单 OM20-KDc5
115.receiving report 验收报告 PM~bM3Ei
116.gross margin 毛利 s8t f@H4r
117.manufacturing overhead 制造费用 <TI3@9\qXE
118.material requisition 领料单 5U0ytDZ2/(
119.inventory-taking 存货盘点 A#Xj]^-*
120.bond certificate 债券 R(: 4s
121.stock certificate 股票 lq1[r~
122.audit report 审计报告 ')C|`(hs
123.entity 被审计单位 T?H\&2CLT
124.addressee of the audit report 审计报告的收件人 [zY!'cz?
125.unqualified opinion 无保留意见 y
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126.qualified opinion 保留意见 =a?a@+
127.disclaimer of opinion 无法表示意见 `Uzs+k-]
128.adverse opinion 否定意见 :~t<L%tYF
129 Auditors‘Report审计报告 'Z\{D*=V8
130 internal audit内部审计 uyL72($
131 public sector audit政府审计 .=Pm>o/,
账项基础审计accounting number-based audit ;e&!
风险导向审计方法risk-oriented audit approach 'oC$6l'rQ