1.audit 审计 -7!L]BcZ.
2.attestation jGouwta
鉴证 ^x0N]/
3.credibility ,~3rY,y-
可信赖程度 `% \CO`
4.audit of financial statements 财务报表审计 ,x\qYz+7|
5.agreed-upon procedures 执行商定程序 6?xF!VIL
6.high levels of assurance 高水平保证 1L`V{\_0s
7.compilation 编制 9 m8KDB[N
8.reliability 可靠性 g{Av
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9.relevance 相关性 4Q!%16
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10.professional skepticism 职业谨慎 f
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11.objectivity 客观性 Gd|kAC
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12. professional competence 专业胜任能力 `Ij EwKra
13.Senior/CPA-in-charge 项目经理 d%I7OBBx@
14.audit engagement letter 业务约定书 BvvjaC
15.recurring audit 连续审计 A,&711Y
16.the client 委托人 jUD^]Qs
17.change CPA 更换注册会计师 F;_c x
18.the existing CPA 现任注册会计师 ;%0kzIvP
19.the successor CPA 后任注册会计师 ;39b.v\^
20.the preceding CPA前任注册会计师 K Zg NL|
21.issue the audit report 出具审计报告 JFI*Pt;X9
22.expert 专家 Zb_A(mnzh
23.the board of directors 董事会 gdCit-3
24.knowledge of the entity‘ s business 了解被审计单位情况 i+(>w'=m
25.assess material misstatement risks评估重大错报风险 ekY)?$v3
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >-V632(/{o
27.a general knowledge of ————- 初步了解―――的情况 u3Z]!l
28.a more knowledge of—————— 进一步了解的情况 V0D&bN*
29.the prior year‘s working papers 以前年度工作底稿 }8AH/
30.minutes of meeting 会议纪要 48z%dBmTT*
31.business risks 经营风险 [PN2^
32.appropriateness 适当性 X>
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33.accounting estimate 会计估计 +UWv }|
34.management representations 管理层声明 k>i`G5Dh
35.going concern assumption 持续经营假设 \
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36.audit plan 审计计划 HPu+ 4xQV
37.significant audit areas 重点审计领域 :ek^M (
38.error 错误 _N:$|O#
39.fraud舞弊 &KBDrJEX
40.modified or additional procedures 修改或追加审计程序 &_]G0~e
41.misappropriation of assets 侵占资产 ;1yF[<a
42.transactions without substance 虚假交易 @-K[@e/uwy
43.unusual pressures 异常压力 XzIC~}
44.the suspected noncompliance 涉嫌存在违法行为 [f\Jcjc
45.materialiy 重要性 pq]z%\$u
46.exceed the materiality level 超过重要性水平 7Cp/{l;d
47.approach the materiality level 接近重要性水平 tJ_Y6oFm=
48.an acceptably low level 可接受水平 3{.]!
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 p*<I_QM!
50.misstatements or omissions 错报或漏报 Z79 6;qk
51.aggregate 总计 B#hvw'}
52.subsequent events 期后事项 sMAj?]hI$
53.adjust the financial statements 调整财务报表 EZ>(}
54.perform additional audit procedures 实施追加的审计程序 v6DjNyg<x
55.audit risk 审计风险 #|8%h
56.detection risk 检查风险 Id^q!4Th9
57.inappropriate audit opinion 不适当的审计意见 S@!_{da
58.material misstatement 重大的错报 > dVhIbG
59.tolerable misstatement 可容忍错报 YJ6:O{AL1
60.the acceptable level of detection risk 可接受的检查风险 ] 7[#K^
61.assessed level of material misstatement risk 重大错报风险的评估水平 g?|Z/eVJ
62.simall business 小规模企业 Kg~D~
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63.accounting system 会计系统 PSv 5tQhm
64.test of control 控制测试 Y,L[0%
65.walk-through test 穿行测试 iVnMn1h
66.communication 沟通 OLt0Q.{
67.flow chart 流程图 Ohj^Z&j
68.reperformance of internal control 重新执行 1`|Z8Jpocj
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 %CYo,
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71.assertions 认定 _'Jjt9@S
72.esistence 存在 /2d>nj
73.occurrence 发生 D^>d<LX
74.completeness 完整性 $DfK}CT
75.rights and obligations 权利和义务 FZ%h7Oe
76.valuation and allocation 计价和分摊 L'a+1O1q&i
77.cutoff 截止 '/XP4B\(E
78.accuracy 准确性 Z" H; t\P
79.classification 分类 \:s%;s51
80.inspection 检查 E@otV6Wk[@
81.supervision of counting 监盘 9W(&g)`
82.observation 观察 2gklGDJD
83.confirmation 函证 DazoY&AWE
84.computation 计算 ?fP3R':s
85.analytical procedures 分析程序 Gjq7@F'
86.vouch 核对 d3\?:}o,
87.trace 追查 ` ;mQ"lO
88.audit sampling 审计抽样 u4T$
89.error 误差 _#v"sGmN
90.expected error 预期误差 &-o5lrq
91.population 总体 t90M]EAV
92.sampling risk 抽样风险 f?^-JZ
93.non- sampling risk 非抽样风险 #?r|6<4X
94.sampling unit 抽样单位 1yz%ud-l
95.statistical sampling 统计抽样 $Bncdf
96.tolerable error 可容忍误差 OA6i/3 #8
97.the risk of under reliance 信赖不足风险 -z.
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98.the risk of over reliance 信赖过度风险 6Q>:vQ+E
99.the risk of incorrect rejection 误拒风险 zJ(DO>,p&
100. the risk of incorrect acceptance 误受风险 !%}n9vr!}\
101.working trial balance 试算平衡表 H-&27?s^
102.index and cross-referencing 索引和交叉索引 oB!Y)f6H1
103.cash receipt 现金收入 -3?
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104.cash disbursement 现金支出 bJ
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105.bank statement 银行对账单 A
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106.bank reconciliation 银行存款余额调节表 3O4lGe#u
107.balance sheet date 资产负债表日 gCs
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108.net realizable value 可变现净值 NTX0vQG
109.storeroom 仓库
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110.sale invoice 销售发票 U5-8It2OR
111.price list 价目表 |.RyF@N`T
112.positive confirmation request 积极式询证函 gloG_*W
113.negative confirmation request 消极式询证函 \reVA$M[
114.purchase requisition 请购单 oDD"h,Z
115.receiving report 验收报告 ><IWF#kUA
116.gross margin 毛利 :+>7m
117.manufacturing overhead 制造费用 uUx7>algF
118.material requisition 领料单 ~vpF|4Zn5
119.inventory-taking 存货盘点 M0C)SU5"
120.bond certificate 债券 PN9vg9'
121.stock certificate 股票 re%XaL
122.audit report 审计报告 SX'NFd
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123.entity 被审计单位 C[%&;\3S@
124.addressee of the audit report 审计报告的收件人 *re?V9
125.unqualified opinion 无保留意见 bWb/>hI8
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126.qualified opinion 保留意见 j+-`P5
127.disclaimer of opinion 无法表示意见 i"
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128.adverse opinion 否定意见 1Zp/EYWa{
129 Auditors‘Report审计报告 cs\=8_5
130 internal audit内部审计 n2-+.9cY
131 public sector audit政府审计 xjnAK!sD
账项基础审计accounting number-based audit 4<}@hk
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风险导向审计方法risk-oriented audit approach ,)d`_AD+5