1.audit 审计 lfhB2^^
2.attestation &^}w|J?
鉴证 5rc<ibGh
3.credibility oxRu:+N
可信赖程度 BH}u\K
4.audit of financial statements 财务报表审计 ev; &$Hc
5.agreed-upon procedures 执行商定程序 BKIt,7j
6.high levels of assurance 高水平保证 P
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7.compilation 编制 ~6OdPD
8.reliability 可靠性 U{ Y)\hR-
9.relevance 相关性 r4-r
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10.professional skepticism 职业谨慎 X9P-fF?0
11.objectivity 客观性 (YR1ML3N
12. professional competence 专业胜任能力 xGA%/dy,;
13.Senior/CPA-in-charge 项目经理 2@ad! h
14.audit engagement letter 业务约定书 i^n&K:6
15.recurring audit 连续审计 ]t,ppFC#
16.the client 委托人 | o?@Eh
17.change CPA 更换注册会计师 ;%U`P8b!
18.the existing CPA 现任注册会计师 G~_dSa@g G
19.the successor CPA 后任注册会计师 hGpaHY>My
20.the preceding CPA前任注册会计师 /g_}5s-Z
21.issue the audit report 出具审计报告 6L2.88 i
22.expert 专家 zRz3ot,|
23.the board of directors 董事会 uv@4/M`
24.knowledge of the entity‘ s business 了解被审计单位情况 ]-O:| q>]
25.assess material misstatement risks评估重大错报风险 7==Uoy*O
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 $GcVC (]
27.a general knowledge of ————- 初步了解―――的情况 # wG}T
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28.a more knowledge of—————— 进一步了解的情况 rUj]6j
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29.the prior year‘s working papers 以前年度工作底稿 rc$G0O
30.minutes of meeting 会议纪要 G6I>Ry[2?
31.business risks 经营风险 b&!X#3(KT
32.appropriateness 适当性 l<gg5 Zea
33.accounting estimate 会计估计 LTi0,03l<
34.management representations 管理层声明 t]Oxo`h=
35.going concern assumption 持续经营假设 5T,`j=\
36.audit plan 审计计划 YS;Ql\4
37.significant audit areas 重点审计领域 xL mo?Y*
38.error 错误 N!,@}s
39.fraud舞弊 _G`kj{J
40.modified or additional procedures 修改或追加审计程序 ATwPfo8jx@
41.misappropriation of assets 侵占资产 Rh
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42.transactions without substance 虚假交易 0"ZRJl<)[I
43.unusual pressures 异常压力 #wt#-U;
44.the suspected noncompliance 涉嫌存在违法行为 ,l~i|_
45.materialiy 重要性 ba
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46.exceed the materiality level 超过重要性水平 t,&1~_9
47.approach the materiality level 接近重要性水平 IAg#YFI
48.an acceptably low level 可接受水平 Xbfn@7m
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 Zj$U_
50.misstatements or omissions 错报或漏报 8)T.[AP
51.aggregate 总计 OJ&~uV >2
52.subsequent events 期后事项 Uc6P@O*,
53.adjust the financial statements 调整财务报表 TJ+yBMd*%
54.perform additional audit procedures 实施追加的审计程序 ^'#vUj:"
55.audit risk 审计风险 AuWEy-q?
56.detection risk 检查风险 Z:5e:M
57.inappropriate audit opinion 不适当的审计意见 $yG=exh3v
58.material misstatement 重大的错报 0p8
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59.tolerable misstatement 可容忍错报 yw2sK7
60.the acceptable level of detection risk 可接受的检查风险 IRD?.K]*
61.assessed level of material misstatement risk 重大错报风险的评估水平 bz,C%HFA
62.simall business 小规模企业 % gmf
63.accounting system 会计系统 )p 2kx
64.test of control 控制测试 G9d@vu
65.walk-through test 穿行测试 A=Dzd/CUO
66.communication 沟通 5ILce%#zL
67.flow chart 流程图 |s=)*DZv
68.reperformance of internal control 重新执行 R0
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69.audit evidence 审计证据 F
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70.substantive procedures 实质性程序 d'q,:="c
71.assertions 认定 :Fu.S1j$
72.esistence 存在 dy`K5lC@
73.occurrence 发生 >}Fe9Y.o
74.completeness 完整性 g"^<LX-
75.rights and obligations 权利和义务 $SA8
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76.valuation and allocation 计价和分摊 SBZqO'}7
77.cutoff 截止 Fn1|Wt
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78.accuracy 准确性 }GRZCX>
79.classification 分类 )BmK'H+
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80.inspection 检查 1UT&kD!si
81.supervision of counting 监盘 .3M=|rE
82.observation 观察 cl/}PmYIZ
83.confirmation 函证 :[A>O(
84.computation 计算 B^Fe.t y
85.analytical procedures 分析程序 9/'zk
86.vouch 核对 z^'3f!:3
87.trace 追查 |Q[[WHqj2f
88.audit sampling 审计抽样 f+d[Q1
89.error 误差 ha&2V=
90.expected error 预期误差 rzsAnLxo
91.population 总体 G&y< lh
92.sampling risk 抽样风险 Myvp PW
93.non- sampling risk 非抽样风险 W!MO}0s
94.sampling unit 抽样单位 S&^i*R4]
95.statistical sampling 统计抽样 3+ JkV\
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96.tolerable error 可容忍误差 q&]I
97.the risk of under reliance 信赖不足风险 YEqZ((H
98.the risk of over reliance 信赖过度风险 Q+YYj
99.the risk of incorrect rejection 误拒风险 o-H\vtOjE
100. the risk of incorrect acceptance 误受风险 _[SW8 9zk
101.working trial balance 试算平衡表 gn4+$ f~w
102.index and cross-referencing 索引和交叉索引 *.qm+#8W
103.cash receipt 现金收入 Y- esD'MD
104.cash disbursement 现金支出 >PHin%#
105.bank statement 银行对账单 ^--kcTiR%
106.bank reconciliation 银行存款余额调节表 RzgA;ZC'
107.balance sheet date 资产负债表日 ]6#bp,
108.net realizable value 可变现净值 Vz[tgb]-
109.storeroom 仓库 :QGgtTEV""
110.sale invoice 销售发票 |soDt<y+L
111.price list 价目表 Jga;
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112.positive confirmation request 积极式询证函 8
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113.negative confirmation request 消极式询证函 j%%& G$Tfu
114.purchase requisition 请购单 p(vmMWR!
115.receiving report 验收报告 QmxI;l
116.gross margin 毛利 $z[FL=h)?+
117.manufacturing overhead 制造费用 JiH^N!
118.material requisition 领料单 p`N+9t
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119.inventory-taking 存货盘点 H;D5)eJ90
120.bond certificate 债券 &pCa{p
121.stock certificate 股票 !79eF)
122.audit report 审计报告 +xYU$e6Z
123.entity 被审计单位 d%?$UnQ
124.addressee of the audit report 审计报告的收件人 N5K\h}'%
125.unqualified opinion 无保留意见 -,YoVB!T
126.qualified opinion 保留意见 ]40@yrc
127.disclaimer of opinion 无法表示意见 !:BmDX[<n
128.adverse opinion 否定意见 '/O >#1
129 Auditors‘Report审计报告 L/*D5k%J
130 internal audit内部审计 /hF@Xh%hY
131 public sector audit政府审计 w&F.LiX^
账项基础审计accounting number-based audit ;8Qx~:c
风险导向审计方法risk-oriented audit approach
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