1.audit 审计 %,
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2.attestation &HAu;u@
鉴证 B)L0hi
3.credibility bqA`oRb\
可信赖程度 Kr1Y3[iNv
4.audit of financial statements 财务报表审计 4E2/?3D
5.agreed-upon procedures 执行商定程序 6vps`k$,~
6.high levels of assurance 高水平保证 2e-bt@0t
7.compilation 编制 In1n.oRFn^
8.reliability 可靠性 %la1-r~
9.relevance 相关性 )S`[ gK
10.professional skepticism 职业谨慎 zb"4_L@m2
11.objectivity 客观性 U:3OE97
12. professional competence 专业胜任能力 Wq5}LO)
13.Senior/CPA-in-charge 项目经理 v'Ehr**]+
14.audit engagement letter 业务约定书 S
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15.recurring audit 连续审计 rKFnivGT
16.the client 委托人 5$Kj#9g-#
17.change CPA 更换注册会计师 S^==$TT
18.the existing CPA 现任注册会计师 SDE$ymPx
19.the successor CPA 后任注册会计师 Z[]8X@IPe
20.the preceding CPA前任注册会计师 yE,qLiH
21.issue the audit report 出具审计报告 w3sU& |N
22.expert 专家 UA2KY}pz5
23.the board of directors 董事会 ePJ_O~c
24.knowledge of the entity‘ s business 了解被审计单位情况 tK/,U
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25.assess material misstatement risks评估重大错报风险 Ml{
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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 $\/^O94-l
27.a general knowledge of ————- 初步了解―――的情况 L]!![v.VY
28.a more knowledge of—————— 进一步了解的情况 yZ)9Hd
29.the prior year‘s working papers 以前年度工作底稿 h!|U j
30.minutes of meeting 会议纪要 C#yRop_d]o
31.business risks 经营风险 @n.n[zb\|
32.appropriateness 适当性 pmWy:0 R
33.accounting estimate 会计估计 8HJ,6L r;
34.management representations 管理层声明 GI,TE
35.going concern assumption 持续经营假设 [XDV-6KCE.
36.audit plan 审计计划 X;UEq]kcmn
37.significant audit areas 重点审计领域
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38.error 错误 e`LkCy[_
39.fraud舞弊 S$$SLy:P
40.modified or additional procedures 修改或追加审计程序 _Z9d.-
41.misappropriation of assets 侵占资产 }+pwSjsno
42.transactions without substance 虚假交易 ry=8Oq&[~
43.unusual pressures 异常压力 MMpId
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44.the suspected noncompliance 涉嫌存在违法行为 p}pd&ut1
45.materialiy 重要性 kV T |(Y
46.exceed the materiality level 超过重要性水平 V]+y*b.60
47.approach the materiality level 接近重要性水平 'v
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48.an acceptably low level 可接受水平 ZN;on
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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_iAMn:9
50.misstatements or omissions 错报或漏报 Ert={"Q
51.aggregate 总计 "a~r'+'<
52.subsequent events 期后事项 4uMMf
53.adjust the financial statements 调整财务报表 bfZt <-
54.perform additional audit procedures 实施追加的审计程序 A[7H-1-
55.audit risk 审计风险 ")vtS}Ekt
56.detection risk 检查风险 %cUC~, g_(
57.inappropriate audit opinion 不适当的审计意见 s5mJ
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58.material misstatement 重大的错报 &oHr]=xA
59.tolerable misstatement 可容忍错报 \#) YS
60.the acceptable level of detection risk 可接受的检查风险 kBrA ?
61.assessed level of material misstatement risk 重大错报风险的评估水平 \<T7EV.
62.simall business 小规模企业 \#J
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63.accounting system 会计系统 VV}"zc^
64.test of control 控制测试 Z8Y&#cB
65.walk-through test 穿行测试 phf{b+'#X
66.communication 沟通 pL;e(lM
67.flow chart 流程图 ~1}fL 1~5
68.reperformance of internal control 重新执行 )uo".n|n~B
69.audit evidence 审计证据 YsVKdh
70.substantive procedures 实质性程序 u pUJF`3
71.assertions 认定 E# 8|h(
72.esistence 存在 /
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73.occurrence 发生 =P9rOK=
74.completeness 完整性 KGo^>us
75.rights and obligations 权利和义务 Q%?%zuU
76.valuation and allocation 计价和分摊 hFr+K1
77.cutoff 截止 ftPhE)i
78.accuracy 准确性
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79.classification 分类 W5Pur
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80.inspection 检查 >yP>]r+
81.supervision of counting 监盘 ^w``(-[*
82.observation 观察 /<$|tp\Rc
83.confirmation 函证 N}7b^0k
84.computation 计算 ~J+
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85.analytical procedures 分析程序 _xi&%F/
86.vouch 核对 <D)@
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87.trace 追查 Vh?vD:|
88.audit sampling 审计抽样 =
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89.error 误差 F}meKc?a
90.expected error 预期误差 ^OIo
91.population 总体 uaKbqX
92.sampling risk 抽样风险 >.od(Fh{l|
93.non- sampling risk 非抽样风险 g4Dck4^!4
94.sampling unit 抽样单位 L/WRVc6
95.statistical sampling 统计抽样 MoEh25U.
96.tolerable error 可容忍误差 DA>nYj-s
97.the risk of under reliance 信赖不足风险 aBY&]6^-
98.the risk of over reliance 信赖过度风险 nXb_\9E
99.the risk of incorrect rejection 误拒风险 f-[.^/
100. the risk of incorrect acceptance 误受风险 >!" Sr3,L
101.working trial balance 试算平衡表 Q{
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102.index and cross-referencing 索引和交叉索引 7]5~ml3:
103.cash receipt 现金收入 y $uq`FW
104.cash disbursement 现金支出 C Q iHk
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 1(# H%
107.balance sheet date 资产负债表日 +`Nu0y!rj
108.net realizable value 可变现净值 =+T0[|gc(r
109.storeroom 仓库 7p':a)
110.sale invoice 销售发票 md18q:AG)
111.price list 价目表 O_th/hl
112.positive confirmation request 积极式询证函 l?J
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113.negative confirmation request 消极式询证函 g5Io=e@s
114.purchase requisition 请购单 <6+B;brh
115.receiving report 验收报告 9 4lt?|3=
116.gross margin 毛利 |r;>2b/ x
117.manufacturing overhead 制造费用 '" &*7)+g*
118.material requisition 领料单 'w72i/
119.inventory-taking 存货盘点 :]Om4Q\-#
120.bond certificate 债券 rOEBL|P0
121.stock certificate 股票 (]I=';\
122.audit report 审计报告
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123.entity 被审计单位 d`$w3Hy
124.addressee of the audit report 审计报告的收件人 1)ij*L
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125.unqualified opinion 无保留意见 WpE"A
126.qualified opinion 保留意见 xnWezO_
127.disclaimer of opinion 无法表示意见 [`tNa Vg
128.adverse opinion 否定意见 Q7v1xBM
129 Auditors‘Report审计报告 ;ud"1wH
130 internal audit内部审计 tK *y/S
131 public sector audit政府审计 Tw`dLK?
账项基础审计accounting number-based audit 1?8M31
风险导向审计方法risk-oriented audit approach xpuTh"ED