1.audit 审计 aFr!PQp4{
2.attestation Q3Z%a|3W
鉴证 [Zt#
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3.credibility "wF
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可信赖程度 PJK]t7vp
4.audit of financial statements 财务报表审计 +\k9w.[:/
5.agreed-upon procedures 执行商定程序 <=m
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6.high levels of assurance 高水平保证 L*
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7.compilation 编制 o,CA;_
8.reliability 可靠性 o!s%h!%L
9.relevance 相关性 YV1a3
10.professional skepticism 职业谨慎 65waq~#
11.objectivity 客观性 Z[})40[M
12. professional competence 专业胜任能力 T\2) $
13.Senior/CPA-in-charge 项目经理 ;zZ ,3pl-E
14.audit engagement letter 业务约定书 Mm5U`mB
15.recurring audit 连续审计 |B%BwE
16.the client 委托人 OAW=Pozr9
17.change CPA 更换注册会计师 |C$:]MZx
18.the existing CPA 现任注册会计师 !c4)pMd
19.the successor CPA 后任注册会计师 wuIsO;}/9
20.the preceding CPA前任注册会计师 J@ktj(
21.issue the audit report 出具审计报告 @z
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22.expert 专家 192 .W+H<
23.the board of directors 董事会 nIV.9#~&
24.knowledge of the entity‘ s business 了解被审计单位情况 Tsm1C#6 Y*
25.assess material misstatement risks评估重大错报风险 '0R/6Z|/Y
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 P1 7> 6)a
27.a general knowledge of ————- 初步了解―――的情况 dysX
28.a more knowledge of—————— 进一步了解的情况 ^o $W
29.the prior year‘s working papers 以前年度工作底稿 Avs7(-L+s
30.minutes of meeting 会议纪要 -SQJH}zCT+
31.business risks 经营风险 ){O1&|z-
32.appropriateness 适当性 w69>tC
33.accounting estimate 会计估计 9Qt)m
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34.management representations 管理层声明 hF7V !*5
35.going concern assumption 持续经营假设 ub`z7gL
36.audit plan 审计计划 |'U,/
37.significant audit areas 重点审计领域 Z7/vrME6
38.error 错误 I" 8d5a}
39.fraud舞弊 Ynv
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40.modified or additional procedures 修改或追加审计程序 W>p\O9BG
41.misappropriation of assets 侵占资产 ;f".'9 l^
42.transactions without substance 虚假交易 -O~C m}e
43.unusual pressures 异常压力 3AdP^B<
44.the suspected noncompliance 涉嫌存在违法行为 <S\;k@f
45.materialiy 重要性 H_%d3 RI
46.exceed the materiality level 超过重要性水平 Yw~;g:=
47.approach the materiality level 接近重要性水平 HCX!P4Hj
48.an acceptably low level 可接受水平 H o4B
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 e
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50.misstatements or omissions 错报或漏报 PoYr:=S?
51.aggregate 总计 Y
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52.subsequent events 期后事项 Jj=yG"$!
53.adjust the financial statements 调整财务报表 f![xn2T
54.perform additional audit procedures 实施追加的审计程序 _-@Z
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55.audit risk 审计风险 l9_m>X~
56.detection risk 检查风险 NniX/fk
57.inappropriate audit opinion 不适当的审计意见 =gW"#ZjL){
58.material misstatement 重大的错报 3
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59.tolerable misstatement 可容忍错报 ]{K5zSK
60.the acceptable level of detection risk 可接受的检查风险 f*{M3"$E
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]~?S~l%
62.simall business 小规模企业 D-Bv(/Pz]$
63.accounting system 会计系统 McT\ R{/
64.test of control 控制测试 8_"3Yb`f
65.walk-through test 穿行测试 J*}VV9H
66.communication 沟通 &e%{k@
67.flow chart 流程图 2yl6~(JC+
68.reperformance of internal control 重新执行 ,]f) ,;=
69.audit evidence 审计证据 i'M^ez)u
70.substantive procedures 实质性程序 +DicP"~*
71.assertions 认定 rU;
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72.esistence 存在 S8*^ss>?^R
73.occurrence 发生 xM% H~(
74.completeness 完整性 ow-+>Y[qZ
75.rights and obligations 权利和义务 D8k*0ei&
76.valuation and allocation 计价和分摊 *G
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77.cutoff 截止 rQ=xcn[
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78.accuracy 准确性 x
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79.classification 分类 5XzrS-I+X@
80.inspection 检查 sk#9x`Rw
81.supervision of counting 监盘 U^B"|lc:[
82.observation 观察 l!\1,J:}Z
83.confirmation 函证 !$D&6M|C8l
84.computation 计算 NU|qX {-
85.analytical procedures 分析程序 ov1Wr
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86.vouch 核对 vz6SCGg,
87.trace 追查 Lqg]Fd
88.audit sampling 审计抽样 lxm*;?j`W
89.error 误差 XlRw Z/Wc
90.expected error 预期误差 P\.WXe#j
91.population 总体 n49;Z,[~
92.sampling risk 抽样风险 1lbwJVY[
93.non- sampling risk 非抽样风险 ~q{\;
94.sampling unit 抽样单位 {V.Wk
95.statistical sampling 统计抽样 W|lH
96.tolerable error 可容忍误差 IS-}:~Pi
97.the risk of under reliance 信赖不足风险 AeN 3<|RN
98.the risk of over reliance 信赖过度风险 .H ,pO#{;
99.the risk of incorrect rejection 误拒风险 ,(6)ghr
100. the risk of incorrect acceptance 误受风险 :b"=KQ
101.working trial balance 试算平衡表 v,n);
102.index and cross-referencing 索引和交叉索引 7`Qde!+C
103.cash receipt 现金收入 |B
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104.cash disbursement 现金支出 JK[T]|G
105.bank statement 银行对账单 (viWY
106.bank reconciliation 银行存款余额调节表 jz|VF,l
107.balance sheet date 资产负债表日 P=2wkzeJj
108.net realizable value 可变现净值
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109.storeroom 仓库 N A8
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110.sale invoice 销售发票 ol50d73B
111.price list 价目表 KrS
112.positive confirmation request 积极式询证函 I[@ts!YD
113.negative confirmation request 消极式询证函 M
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114.purchase requisition 请购单 Ocyb c%
115.receiving report 验收报告 S[Vtq^lU
116.gross margin 毛利 b,9@P&=:2
117.manufacturing overhead 制造费用 cxgE\4_u"
118.material requisition 领料单 wXz\NGW
119.inventory-taking 存货盘点 18jJzYawh
120.bond certificate 债券 \]t]#D>0
121.stock certificate 股票
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122.audit report 审计报告 Is
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123.entity 被审计单位 TM)u?t+[
124.addressee of the audit report 审计报告的收件人 H*GlWgfG
125.unqualified opinion 无保留意见 7vw;Egd@@-
126.qualified opinion 保留意见 E!uJ6\
127.disclaimer of opinion 无法表示意见 b(/j\NWC
128.adverse opinion 否定意见 kY=rz&?U
129 Auditors‘Report审计报告
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130 internal audit内部审计 -ovoRI^6`}
131 public sector audit政府审计 k; ;viT
账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach eap8*ONl