1.audit 审计 `CK;,>i
2.attestation Ai->,<Ig]
鉴证 d!KX.K\NM,
3.credibility dY\"'LtF
可信赖程度 ?GFxJ6!%I
4.audit of financial statements 财务报表审计 d0 V>;Q
5.agreed-upon procedures 执行商定程序 *-|+phim
6.high levels of assurance 高水平保证 kFM'?L&
7.compilation 编制 q 8=u.T
8.reliability 可靠性 X_'.@q<!CV
9.relevance 相关性 ITc/aX
10.professional skepticism 职业谨慎 @LL&ggV?
11.objectivity 客观性 SC2C%.%l`
12. professional competence 专业胜任能力 I I>2\d|
13.Senior/CPA-in-charge 项目经理 a
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14.audit engagement letter 业务约定书 Lf 0Hz")
15.recurring audit 连续审计 rpEFyHorJ
16.the client 委托人 ;mi0Q.
17.change CPA 更换注册会计师 j5'Jp}
18.the existing CPA 现任注册会计师 Xq>e]#gR
19.the successor CPA 后任注册会计师 @su{Uno8/
20.the preceding CPA前任注册会计师 E;4Ns
21.issue the audit report 出具审计报告
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22.expert 专家 uaPBM<
23.the board of directors 董事会 b=|&0B$E
24.knowledge of the entity‘ s business 了解被审计单位情况 Ix"c<1I
25.assess material misstatement risks评估重大错报风险 (C-z8R
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 D
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27.a general knowledge of ————- 初步了解―――的情况 o~-X7)]
28.a more knowledge of—————— 进一步了解的情况 =|U2 }U;
29.the prior year‘s working papers 以前年度工作底稿 _kY5
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30.minutes of meeting 会议纪要 9)l_(*F
31.business risks 经营风险 9uS7G *
32.appropriateness 适当性 6ZG)`u".("
33.accounting estimate 会计估计 ]R4
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34.management representations 管理层声明 ,#wVqBEk
35.going concern assumption 持续经营假设 :x{Q
36.audit plan 审计计划 'o7PIhD"
37.significant audit areas 重点审计领域 /hX"O?^
38.error 错误 Pm1
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39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 HQ
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41.misappropriation of assets 侵占资产 @l(Y6m|v\
42.transactions without substance 虚假交易 'd t}i<
43.unusual pressures 异常压力 42wcpSp
44.the suspected noncompliance 涉嫌存在违法行为 hL`zV
45.materialiy 重要性 R$fna[Xw@/
46.exceed the materiality level 超过重要性水平 lTB!yF.r|
47.approach the materiality level 接近重要性水平 .d
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48.an acceptably low level 可接受水平 Dz50,*}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 EORRSP,$2
50.misstatements or omissions 错报或漏报 =wj~6:Bf
51.aggregate 总计 Y=rr6/k
52.subsequent events 期后事项 %b{!9-n}
53.adjust the financial statements 调整财务报表 20moX7L
54.perform additional audit procedures 实施追加的审计程序 ob00(?;H
55.audit risk 审计风险 ^J
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56.detection risk 检查风险 Yjl0Pz.q
57.inappropriate audit opinion 不适当的审计意见 x>J3tp$2
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 o(``7A@7a
60.the acceptable level of detection risk 可接受的检查风险 yQA[X}
61.assessed level of material misstatement risk 重大错报风险的评估水平 =N{e iJ.(p
62.simall business 小规模企业 ZWa#}VS}-n
63.accounting system 会计系统 lBn*G&(P
64.test of control 控制测试 ^97ZH)Ww
65.walk-through test 穿行测试 $McO'Bye{h
66.communication 沟通 W<LaR,
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67.flow chart 流程图 =CVT8(N*
68.reperformance of internal control 重新执行 J
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69.audit evidence 审计证据 84!4Vz^
70.substantive procedures 实质性程序 ,>UmKrYo
71.assertions 认定 >Y+KL
72.esistence 存在 yy} 0_
73.occurrence 发生 U959=e
74.completeness 完整性 Ozv.;}SE
75.rights and obligations 权利和义务 3kQ ^f=Wd
76.valuation and allocation 计价和分摊 e1loI8
77.cutoff 截止 :(b3)K
78.accuracy 准确性 ~yi&wbTjM
79.classification 分类 'U"3'jh
80.inspection 检查 >>bYg
81.supervision of counting 监盘 k@aP&Z~
82.observation 观察 @c!67Z
83.confirmation 函证 `fkrik
84.computation 计算 | q16%6q
85.analytical procedures 分析程序 X{xJ*T y'
86.vouch 核对 WHZng
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87.trace 追查 sOxdq"E
88.audit sampling 审计抽样 YhT1P fl
89.error 误差 t4k'9Y:
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90.expected error 预期误差 62x< rph
91.population 总体 3K!0 4\
92.sampling risk 抽样风险 LQ@|M.$A
93.non- sampling risk 非抽样风险 V3W85_*
94.sampling unit 抽样单位 R{o*O_qX
95.statistical sampling 统计抽样 mY8=qkZE
96.tolerable error 可容忍误差 3Gl]g/
97.the risk of under reliance 信赖不足风险 g$"eI/
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98.the risk of over reliance 信赖过度风险 G`#gV"PlC
99.the risk of incorrect rejection 误拒风险 ,A!e"=HF
100. the risk of incorrect acceptance 误受风险 (1,#=e+
101.working trial balance 试算平衡表 G^ZkY
102.index and cross-referencing 索引和交叉索引 >.hGoT!_k
103.cash receipt 现金收入 {}o>nenx\
104.cash disbursement 现金支出 1ysLZ;K
105.bank statement 银行对账单 GLQvAHC
106.bank reconciliation 银行存款余额调节表 WJU NJN
107.balance sheet date 资产负债表日 DsW`V~T
108.net realizable value 可变现净值 W
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109.storeroom 仓库 TcLaWf!c5
110.sale invoice 销售发票 U\8#Qvghf
111.price list 价目表 ;v+uv f
112.positive confirmation request 积极式询证函 6+;2B<II
113.negative confirmation request 消极式询证函 ).!14Gjo
114.purchase requisition 请购单 a61eH )a
115.receiving report 验收报告 DVoV:p
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116.gross margin 毛利 ]az}
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117.manufacturing overhead 制造费用 KHus/ M&0
118.material requisition 领料单 .&Pe7`.BE
119.inventory-taking 存货盘点 y]YS2^
120.bond certificate 债券 v~2XGm
121.stock certificate 股票 sR>;h /
122.audit report 审计报告 . 02(O
123.entity 被审计单位 &/hr-5k
124.addressee of the audit report 审计报告的收件人 Bb[0\Hs7
125.unqualified opinion 无保留意见 Vc52s+7=8
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 .-u k
128.adverse opinion 否定意见 KvJP(!{
129 Auditors‘Report审计报告 @
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130 internal audit内部审计 ua|Z`qUyq
131 public sector audit政府审计 _ K+V?-=
账项基础审计accounting number-based audit y5Wqu9C\Io
风险导向审计方法risk-oriented audit approach r{!"%03H_