1.audit 审计 B**Nn!}0
2.attestation %,\=s.~1
鉴证 hN
3.credibility F8<"AI
可信赖程度 R(k}y,eh.`
4.audit of financial statements 财务报表审计 pMR,#[U<
5.agreed-upon procedures 执行商定程序 { p;shs5
6.high levels of assurance 高水平保证 3e%
nA8?
7.compilation 编制 mN*?%t
8.reliability 可靠性 ^T6S()G
9.relevance 相关性 %@?A_jS
10.professional skepticism 职业谨慎 m:uPEpcU
11.objectivity 客观性 7(bQ}mHl\
12. professional competence 专业胜任能力 Q&CElx?L
13.Senior/CPA-in-charge 项目经理 IA4N@ijRxh
14.audit engagement letter 业务约定书 5.vG^T0w
15.recurring audit 连续审计 %{!R
l@
16.the client 委托人 {E A1vo"
17.change CPA 更换注册会计师 jVO{$j
18.the existing CPA 现任注册会计师 eQUe
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19.the successor CPA 后任注册会计师 _ \D"E>oM
20.the preceding CPA前任注册会计师 Qd]we$G
21.issue the audit report 出具审计报告 VT\"q1)p
22.expert 专家 c6&Q^p|CF
23.the board of directors 董事会 LlHa5]E@6
24.knowledge of the entity‘ s business 了解被审计单位情况 _c`K+o"3
25.assess material misstatement risks评估重大错报风险 }rq9I"/L
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 ! zL1;d
27.a general knowledge of ————- 初步了解―――的情况 h|D
0z_f
28.a more knowledge of—————— 进一步了解的情况 j+rG7z){K
29.the prior year‘s working papers 以前年度工作底稿 ml6u1+v5
30.minutes of meeting 会议纪要 -MBV$:_R
31.business risks 经营风险 Dnw| %6Y
32.appropriateness 适当性 s@8w-]"
33.accounting estimate 会计估计 K
cy@$uF{2
34.management representations 管理层声明 ;"kaF!
35.going concern assumption 持续经营假设 a0=WfeT
36.audit plan 审计计划 MSw$_d
37.significant audit areas 重点审计领域 |kJ%`j(7R
38.error 错误 W/fuKGZi_
39.fraud舞弊 d\]Yk]r
40.modified or additional procedures 修改或追加审计程序 aC%&U4OS
41.misappropriation of assets 侵占资产 r)^vO+3u
42.transactions without substance 虚假交易 k^\pU\J
43.unusual pressures 异常压力 !cSq+eD
44.the suspected noncompliance 涉嫌存在违法行为 ~q+hV+fa>
45.materialiy 重要性 Ts.wh
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46.exceed the materiality level 超过重要性水平 h6~$/`&]b
47.approach the materiality level 接近重要性水平 G2Vv i[c
48.an acceptably low level 可接受水平 CyDV r
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 |'d>JT:
50.misstatements or omissions 错报或漏报 k(t}^50^j
51.aggregate 总计 mN|r)4{`
52.subsequent events 期后事项 v&a4^s
53.adjust the financial statements 调整财务报表 -
e"jw#B
54.perform additional audit procedures 实施追加的审计程序 >w+HHs/$wK
55.audit risk 审计风险 A9BX_9}]
56.detection risk 检查风险 X]%itA
57.inappropriate audit opinion 不适当的审计意见 Hnk:K9u.B:
58.material misstatement 重大的错报 H+E$:)gN
59.tolerable misstatement 可容忍错报 ) ZfdQ3
60.the acceptable level of detection risk 可接受的检查风险 !-<p,z
61.assessed level of material misstatement risk 重大错报风险的评估水平 MUnEuhXTr
62.simall business 小规模企业 1)m@?CaI`
63.accounting system 会计系统 I,yC
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64.test of control 控制测试 vS\Nd1~ ?
65.walk-through test 穿行测试 nKa$1RMO
66.communication 沟通 */:uV
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67.flow chart 流程图 9h&R]yz;
68.reperformance of internal control 重新执行 YNwp/Y
69.audit evidence 审计证据 V!v:]E
70.substantive procedures 实质性程序 rf~Y6U?7
71.assertions 认定 :
cB=SYcC%
72.esistence 存在 NIdZ
73.occurrence 发生 \K`L3*cBKK
74.completeness 完整性 7lV.[&aKW
75.rights and obligations 权利和义务 1#IlWEg
76.valuation and allocation 计价和分摊 F8-?dp f'
77.cutoff 截止 3?2 FP|G8
78.accuracy 准确性 H0m|1
7
79.classification 分类 @+3kb.P%7
80.inspection 检查 h2y
tS^
81.supervision of counting 监盘 yY?b.ty
82.observation 观察 7X@mSXis
83.confirmation 函证 h8Yx#4
84.computation 计算 pRkP~ZISU
85.analytical procedures 分析程序 '5&s=M_
86.vouch 核对 OC-gA}FZ-}
87.trace 追查 >
pI;%'
88.audit sampling 审计抽样 ^[:p|U2mA
89.error 误差 fhL,aCS=
90.expected error 预期误差 (x/k.&
91.population 总体 UMAgA!s
92.sampling risk 抽样风险 :#@ = B]
93.non- sampling risk 非抽样风险 {~Rk2:gx
94.sampling unit 抽样单位 .o) `m9/
95.statistical sampling 统计抽样 QQWadVQo
96.tolerable error 可容忍误差 }zhGS!fO
97.the risk of under reliance 信赖不足风险 ns6(c
J^a
98.the risk of over reliance 信赖过度风险 hjZKUMG(k
99.the risk of incorrect rejection 误拒风险 0c} }Q
100. the risk of incorrect acceptance 误受风险 }Y;K~J
101.working trial balance 试算平衡表 tH-C8Qxy
102.index and cross-referencing 索引和交叉索引 X5j1`t
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103.cash receipt 现金收入 8F._9U-EN
104.cash disbursement 现金支出 ;q*e=[_DF
105.bank statement 银行对账单 "'D=,*
106.bank reconciliation 银行存款余额调节表 Q%xC}||1s"
107.balance sheet date 资产负债表日 z11O
F
108.net realizable value 可变现净值 %i5M77#Z
109.storeroom 仓库 P9T}
S
110.sale invoice 销售发票 zux{S;:?
111.price list 价目表 {{QELfH2
112.positive confirmation request 积极式询证函 ZMel{w`n
113.negative confirmation request 消极式询证函 ax (c#
114.purchase requisition 请购单 Mnscb
115.receiving report 验收报告 J:Q
a5MTWp
116.gross margin 毛利 K*~0"F>"0
117.manufacturing overhead 制造费用 EM[WK+9>I{
118.material requisition 领料单 Evedc*z~P
119.inventory-taking 存货盘点 q^Y-}=w
120.bond certificate 债券 <ZNzVnVA
121.stock certificate 股票 1,% R;7J=g
122.audit report 审计报告 !O<)\)|g
123.entity 被审计单位 Le\?+h42>
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 CL
UW!F
126.qualified opinion 保留意见 Fvbh\m
~
127.disclaimer of opinion 无法表示意见 JU)dr4S?
128.adverse opinion 否定意见 G|!on<l&
129 Auditors‘Report审计报告 ]x(!&y:h
130 internal audit内部审计 V=o
t-1,j7
131 public sector audit政府审计 :51/29}
账项基础审计accounting number-based audit c}2jmwq
风险导向审计方法risk-oriented audit approach AJF#Aw `o