1.audit 审计 dHq
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2.attestation $#7J\=GZ+
鉴证 uz#PBV8Q
3.credibility hHc^ZA
可信赖程度 8yWu{'G
4.audit of financial statements 财务报表审计 {pe7]P?
5.agreed-upon procedures 执行商定程序 n;kciTD%wK
6.high levels of assurance 高水平保证 W-!Bl&jF[
7.compilation 编制 =tc`:!$
8.reliability 可靠性 t&9as}
9.relevance 相关性 { 0%TMiVf
10.professional skepticism 职业谨慎 /LI~o~m1)
11.objectivity 客观性 s"=F^#
12. professional competence 专业胜任能力 |J<pLz
13.Senior/CPA-in-charge 项目经理 Oh/b?|imG
14.audit engagement letter 业务约定书 MLt'YW^
15.recurring audit 连续审计 C^,4`OI
16.the client 委托人 T018)WrhL
17.change CPA 更换注册会计师 0Z
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18.the existing CPA 现任注册会计师 =(.mf
19.the successor CPA 后任注册会计师 ;c X^8;F0
20.the preceding CPA前任注册会计师 Wj4^W<IO
21.issue the audit report 出具审计报告 &,N3uy;Gc
22.expert 专家 f
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23.the board of directors 董事会 NF/Ti5y
24.knowledge of the entity‘ s business 了解被审计单位情况 -7k|6"EwM
25.assess material misstatement risks评估重大错报风险 G9i)nWr
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 hC|5e|S
27.a general knowledge of ————- 初步了解―――的情况 qIDWl{b<
28.a more knowledge of—————— 进一步了解的情况 s!@=rq
29.the prior year‘s working papers 以前年度工作底稿 2q-:p8
30.minutes of meeting 会议纪要 X
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31.business risks 经营风险 #
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32.appropriateness 适当性 t +3
33.accounting estimate 会计估计 '9-axIj70
34.management representations 管理层声明 N)y^</
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35.going concern assumption 持续经营假设 =mKfFeO.
36.audit plan 审计计划 obAs<nk
37.significant audit areas 重点审计领域 HJfQ]p'nK2
38.error 错误 3?.1~ "-J
39.fraud舞弊 s;B
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40.modified or additional procedures 修改或追加审计程序 YPha9M$AgU
41.misappropriation of assets 侵占资产 ~aJW"\{
42.transactions without substance 虚假交易 3$?9uMl#
43.unusual pressures 异常压力 smfG,TI
44.the suspected noncompliance 涉嫌存在违法行为 ?iPZsV
45.materialiy 重要性 }uF[Ra
46.exceed the materiality level 超过重要性水平 [$( sUc(%
47.approach the materiality level 接近重要性水平 5JBB+g
48.an acceptably low level 可接受水平 n|70x5Z?}J
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 JrCf,?L^
50.misstatements or omissions 错报或漏报 a^*cZ?Ta
51.aggregate 总计 z(g%ue\
52.subsequent events 期后事项 MAE7A"la
53.adjust the financial statements 调整财务报表 QKp+;$SE'
54.perform additional audit procedures 实施追加的审计程序 ^))PCn_zb
55.audit risk 审计风险 r6d0x
56.detection risk 检查风险 J3/\<=Qh
57.inappropriate audit opinion 不适当的审计意见 @Jb@L
58.material misstatement 重大的错报 l |08
59.tolerable misstatement 可容忍错报 3]O`[P,*%
60.the acceptable level of detection risk 可接受的检查风险 /S:w&5e
61.assessed level of material misstatement risk 重大错报风险的评估水平 {S5RK-ax
62.simall business 小规模企业 LP^p~5Az
63.accounting system 会计系统 1YOg1 n+k
64.test of control 控制测试 #4P8Rzl$/
65.walk-through test 穿行测试 |d,F-9
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66.communication 沟通 \%s
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67.flow chart 流程图 &$mZ?%^C
68.reperformance of internal control 重新执行 A",eS6
69.audit evidence 审计证据 Sm$p\ORa
70.substantive procedures 实质性程序 ;_mgiKHg
71.assertions 认定 o3Mf:;2c C
72.esistence 存在 ;[(=kOI
73.occurrence 发生 9#v-2QY
74.completeness 完整性 )l`1)Ea~
75.rights and obligations 权利和义务 kQ@gO[hS
76.valuation and allocation 计价和分摊 vuYO\u+ud
77.cutoff 截止 iuiAK
78.accuracy 准确性 EzR%w*F>Q
79.classification 分类 <RhOjZgyZ
80.inspection 检查 Yo >`h2C4
81.supervision of counting 监盘 =WIE>*3[
82.observation 观察 iI3v[S
83.confirmation 函证 &MCy.(jN
84.computation 计算 h/,R{A2mO
85.analytical procedures 分析程序 %tT"`%(+
86.vouch 核对 PeO] lq
87.trace 追查 1TKEm9j]u
88.audit sampling 审计抽样 o^HNF+sm
89.error 误差 {DU"]c/S
90.expected error 预期误差 ?n)Xw)]
91.population 总体 x>}B#
92.sampling risk 抽样风险 YTQ5sFuGM
93.non- sampling risk 非抽样风险 ,Z^Ca15z
94.sampling unit 抽样单位 ZTN
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95.statistical sampling 统计抽样 ?Phk~ jE
96.tolerable error 可容忍误差 BbFa=H.
97.the risk of under reliance 信赖不足风险 ,Kuk_@(}5~
98.the risk of over reliance 信赖过度风险 &=YSM.G
99.the risk of incorrect rejection 误拒风险 1o8wy_eSs
100. the risk of incorrect acceptance 误受风险 FC6x Fg^
101.working trial balance 试算平衡表 Vzpt(_><
102.index and cross-referencing 索引和交叉索引 Z+ixRch@-s
103.cash receipt 现金收入 }*NF&PD5RU
104.cash disbursement 现金支出 rVY?6OMkd
105.bank statement 银行对账单 ! 0^;;'
106.bank reconciliation 银行存款余额调节表 _}D%iJg#
107.balance sheet date 资产负债表日 Rq) 0i}F
108.net realizable value 可变现净值 ^
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109.storeroom 仓库 1Q]Rd
110.sale invoice 销售发票 "u_i[[y
111.price list 价目表 uS~#4;R
112.positive confirmation request 积极式询证函 X2qv^G,
113.negative confirmation request 消极式询证函 <$%ql'=
114.purchase requisition 请购单 aR _NyA
115.receiving report 验收报告
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116.gross margin 毛利 u#1%P5r&X
117.manufacturing overhead 制造费用 ]nQ+nH
118.material requisition 领料单 e9&+vsRmA
119.inventory-taking 存货盘点 cph~4wCS[U
120.bond certificate 债券 wq UQ"d
121.stock certificate 股票 tR1FO%nC
122.audit report 审计报告 #b'N}2'p#V
123.entity 被审计单位 'TL2%T/)t
124.addressee of the audit report 审计报告的收件人 (?vK_{
125.unqualified opinion 无保留意见 6JhMkB^h
126.qualified opinion 保留意见 Z^+rQ.%n"&
127.disclaimer of opinion 无法表示意见 s.VA!@F5
128.adverse opinion 否定意见 /be=u@KV
129 Auditors‘Report审计报告 !DPF7x(-{
130 internal audit内部审计 8'_ 0g[s
131 public sector audit政府审计 ,9d9_c.T
账项基础审计accounting number-based audit )n( Q
风险导向审计方法risk-oriented audit approach i\)3l%AK]T