1.audit 审计 abaQJ|
2.attestation {9Mdt`WL
鉴证 mu6xL QdA
3.credibility vvsNWA
可信赖程度 kE_@5t7O{
4.audit of financial statements 财务报表审计 Kt90mA
5.agreed-upon procedures 执行商定程序 =3sldKL&F
6.high levels of assurance 高水平保证 #1't"R+3M
7.compilation 编制 ;2Ad])
8.reliability 可靠性 _%Jl&0%q
9.relevance 相关性 }C{}oLz
10.professional skepticism 职业谨慎 '^ e/F)0
11.objectivity 客观性 J7?)$,ij%
12. professional competence 专业胜任能力 (: TGe v
13.Senior/CPA-in-charge 项目经理 [B~zoB(
14.audit engagement letter 业务约定书 V1`5D7Z
15.recurring audit 连续审计 c,+(FQ9
16.the client 委托人 OHP3T(Q5
17.change CPA 更换注册会计师 8q~FUJhU
18.the existing CPA 现任注册会计师 Wt+y-ES
19.the successor CPA 后任注册会计师 ;V"yMWjc
20.the preceding CPA前任注册会计师
UJz4>JF
21.issue the audit report 出具审计报告 `F2*o47|t
22.expert 专家 ~f=6?5.wa
23.the board of directors 董事会 \buZ?
24.knowledge of the entity‘ s business 了解被审计单位情况 !HR2Rf l
25.assess material misstatement risks评估重大错报风险 D){"fw+b
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 n.a=K2H:V
27.a general knowledge of ————- 初步了解―――的情况 7zg)h
28.a more knowledge of—————— 进一步了解的情况 ?BDlB0jxzi
29.the prior year‘s working papers 以前年度工作底稿 d7gH3 l
30.minutes of meeting 会议纪要 A )RI:?+
31.business risks 经营风险 /+4^.Q*
32.appropriateness 适当性 %%as>}.
33.accounting estimate 会计估计 @7Rt4}
g
34.management representations 管理层声明 %89"A'g
35.going concern assumption 持续经营假设 z[5Y
Z~}*
36.audit plan 审计计划 V<HOSB7
37.significant audit areas 重点审计领域 %;<k(5bhGJ
38.error 错误 B;z>Dd,Y_x
39.fraud舞弊 Ui
n k
40.modified or additional procedures 修改或追加审计程序
o0aO0Y
41.misappropriation of assets 侵占资产 #Z|%0r_~
42.transactions without substance 虚假交易 Y|m_qB^_
43.unusual pressures 异常压力 IYfV~+P
44.the suspected noncompliance 涉嫌存在违法行为 lTV@b&
45.materialiy 重要性 I3 G*+6V
46.exceed the materiality level 超过重要性水平 *#Lsjk~_-
47.approach the materiality level 接近重要性水平 "$~}'`(]
48.an acceptably low level 可接受水平 3^02fy
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 5U-p'c9IC
50.misstatements or omissions 错报或漏报 #JL&]Z+X6
51.aggregate 总计 :jk)(=^
52.subsequent events 期后事项 V6@*\+:3)
53.adjust the financial statements 调整财务报表 J|gdO+
54.perform additional audit procedures 实施追加的审计程序 IW1GhZ41'
55.audit risk 审计风险 YW?7*go'Z
56.detection risk 检查风险 K2x6R
57.inappropriate audit opinion 不适当的审计意见 60hNCVq%
58.material misstatement 重大的错报 ldAov\X
59.tolerable misstatement 可容忍错报 < v|%K.yd
60.the acceptable level of detection risk 可接受的检查风险 zj~nnfoys
61.assessed level of material misstatement risk 重大错报风险的评估水平 3 {NaZIk
62.simall business 小规模企业 a1
46kq
63.accounting system 会计系统 c$,c`H(~
64.test of control 控制测试 uQ[vgNe*m
65.walk-through test 穿行测试 HF&
h
66.communication 沟通 }b_R5U$@@
67.flow chart 流程图 >W`S(a Mn
68.reperformance of internal control 重新执行 -TzI>Fz
69.audit evidence 审计证据 -Q<z1vz
70.substantive procedures 实质性程序 MB]#%g&
71.assertions 认定
qZ8|B
72.esistence 存在 !Qv5"_
73.occurrence 发生 .mvB99P{<
74.completeness 完整性 {E3xI2
75.rights and obligations 权利和义务 h^o+E2<]
76.valuation and allocation 计价和分摊 F^.om2V|9
77.cutoff 截止 94~"U5oQ:
78.accuracy 准确性 =oo[ Eyr
79.classification 分类 l;XU#6{
80.inspection 检查 zyaW3th
81.supervision of counting 监盘 Zg)_cRR
82.observation 观察 t[]['Iosd
83.confirmation 函证 [NHg&R H
84.computation 计算 u
iBl#J Q
85.analytical procedures 分析程序 p+orBw3
86.vouch 核对 5~@?>)TBv
87.trace 追查 ;\<""Yj@l
88.audit sampling 审计抽样 p&i.)/
89.error 误差 /C*~/}
90.expected error 预期误差 0zg 2g!lh
91.population 总体 +<S9E'gT3V
92.sampling risk 抽样风险 F;IP3tD
93.non- sampling risk 非抽样风险 44\!PYf7
94.sampling unit 抽样单位 FWuw/b$
95.statistical sampling 统计抽样 7V~
"x&
Eu
96.tolerable error 可容忍误差 AI&qU/}
97.the risk of under reliance 信赖不足风险 &}vR(y*#c
98.the risk of over reliance 信赖过度风险 tlDYk
99.the risk of incorrect rejection 误拒风险 Of-
C
100. the risk of incorrect acceptance 误受风险 %9t{Z1$
101.working trial balance 试算平衡表 @)o0GHNP
102.index and cross-referencing 索引和交叉索引 8{R&EijC
103.cash receipt 现金收入 6D/uo$1Y
104.cash disbursement 现金支出 <KKDu$W|T
105.bank statement 银行对账单 LMAmpVo
106.bank reconciliation 银行存款余额调节表 PXV)NC
107.balance sheet date 资产负债表日 ec`bz "1
108.net realizable value 可变现净值 d2RnQA
109.storeroom 仓库 '#O;mBPNi
110.sale invoice 销售发票 Dq?E\
111.price list 价目表 X6Un;UL
112.positive confirmation request 积极式询证函 ^`tk/#h\9F
113.negative confirmation request 消极式询证函 0z<H(|
114.purchase requisition 请购单 gh TcB
115.receiving report 验收报告 EbCIIMbe"
116.gross margin 毛利 8QT<M]N%
117.manufacturing overhead 制造费用 F7\BF
118.material requisition 领料单 Iha[Gu
119.inventory-taking 存货盘点 a* D,*C5}
120.bond certificate 债券 G;/Q>V
121.stock certificate 股票 Ffnk1/Zy
122.audit report 审计报告 ar Q)%W
123.entity 被审计单位 >L^xlm%7o
124.addressee of the audit report 审计报告的收件人 gdl| ^*tc
125.unqualified opinion 无保留意见 nt=x]wEC
126.qualified opinion 保留意见 $K})Q3FNi
127.disclaimer of opinion 无法表示意见 W$r^
128.adverse opinion 否定意见 #>=8w9]
129 Auditors‘Report审计报告 3S5^`Ag#
130 internal audit内部审计 ba8 6 N
131 public sector audit政府审计 4:D:| r
账项基础审计accounting number-based audit 'qjX$]H
风险导向审计方法risk-oriented audit approach @@Q6TB