1.audit 审计 0EA<ip
2.attestation .lcI"%>
鉴证 !BQ:R(w
3.credibility sz7|2OV"
可信赖程度 +!'rwD
4.audit of financial statements 财务报表审计 &*w)/W
5.agreed-upon procedures 执行商定程序 g_T[m*
6.high levels of assurance 高水平保证 hYj!*P)uV
7.compilation 编制 *irYSTA$
8.reliability 可靠性 Sz"rp9x+
9.relevance 相关性 Ah|,`0dw
10.professional skepticism 职业谨慎 ]jkaOj
11.objectivity 客观性 F74^HQ*J
12. professional competence 专业胜任能力 _@U11|
13.Senior/CPA-in-charge 项目经理 O<:"Irq\qr
14.audit engagement letter 业务约定书 I_h8)W
15.recurring audit 连续审计 Lwy9QZL
16.the client 委托人 "b#L8kN
17.change CPA 更换注册会计师 CP%?,\
18.the existing CPA 现任注册会计师 A.D@21py
19.the successor CPA 后任注册会计师 !_ng_,J
20.the preceding CPA前任注册会计师 pOe"S
21.issue the audit report 出具审计报告 m$w'`[H
22.expert 专家 U}=o3u
23.the board of directors 董事会 byyzXRO;
24.knowledge of the entity‘ s business 了解被审计单位情况 l9zkx'xt.-
25.assess material misstatement risks评估重大错报风险 Ki8]+W37
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |z5`h
27.a general knowledge of ————- 初步了解―――的情况 +O2z&a;q
28.a more knowledge of—————— 进一步了解的情况 ;I#f:UQ
29.the prior year‘s working papers 以前年度工作底稿 YhZmyYamE
30.minutes of meeting 会议纪要 Bq20U:f
31.business risks 经营风险 (b]r_|'
32.appropriateness 适当性 ]csfK${
33.accounting estimate 会计估计 ~S$\ PG4
34.management representations 管理层声明 ;QiSz=DyA
35.going concern assumption 持续经营假设 WZ3GI
l
36.audit plan 审计计划 {cYS0%Go
37.significant audit areas 重点审计领域 aj$#8l |zu
38.error 错误 '5*8'.4Sy
39.fraud舞弊 3Dm`8Xt
40.modified or additional procedures 修改或追加审计程序 1&wI*4
41.misappropriation of assets 侵占资产 7FTf8
42.transactions without substance 虚假交易 u=U.+\f5
43.unusual pressures 异常压力 o-m9}pV
44.the suspected noncompliance 涉嫌存在违法行为 ;mi+[`E
45.materialiy 重要性 5d4/}o}%"
46.exceed the materiality level 超过重要性水平 mfI>1W(
47.approach the materiality level 接近重要性水平 )6k([u%;B
48.an acceptably low level 可接受水平 +i
m>|
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 k4AF
.U`I
50.misstatements or omissions 错报或漏报 ;:Yz7<>Y,
51.aggregate 总计 v Mi&0$
52.subsequent events 期后事项 8vuA`T!~G
53.adjust the financial statements 调整财务报表 SGp}(j>
54.perform additional audit procedures 实施追加的审计程序 T+0Z
2H
55.audit risk 审计风险 0+vt LDq@P
56.detection risk 检查风险 &rj)Oh2
57.inappropriate audit opinion 不适当的审计意见 \MY`R
58.material misstatement 重大的错报 _UqE
-+&
59.tolerable misstatement 可容忍错报 74c[m}'S
60.the acceptable level of detection risk 可接受的检查风险 1dl@2CVS
61.assessed level of material misstatement risk 重大错报风险的评估水平 :d!qZFln
62.simall business 小规模企业 soTmKqj E
63.accounting system 会计系统 Jw
b'5[R
64.test of control 控制测试 BSMM3jXb
65.walk-through test 穿行测试 N1vPY]8
66.communication 沟通 O\"k[V?.V
67.flow chart 流程图 TrEo5
H ;
68.reperformance of internal control 重新执行 FVgE^_
69.audit evidence 审计证据 -!C9x?gNY
70.substantive procedures 实质性程序 k v>rv37u
71.assertions 认定 J$/'nL<{^
72.esistence 存在 k|SywATr
73.occurrence 发生 SFiK_;
74.completeness 完整性 [T<Z?
75.rights and obligations 权利和义务 jnu!a.H
76.valuation and allocation 计价和分摊 (:spA5
77.cutoff 截止 EJz?GM
78.accuracy 准确性 }+F&=-P)
79.classification 分类 zIeJ[J@
80.inspection 检查 6N<v&7cSB
81.supervision of counting 监盘 ],3#[n[ m
82.observation 观察 WkF60'Hf
83.confirmation 函证 )qL UHE=
84.computation 计算 hbOyrjanx
85.analytical procedures 分析程序 [ljC S
86.vouch 核对 :|V`QM
87.trace 追查 M(8Mj[>>Rj
88.audit sampling 审计抽样 xX5EhVR
89.error 误差 qTA,rr#p0
90.expected error 预期误差 B}&9+2M
91.population 总体 gjGKdTr'
92.sampling risk 抽样风险 E;vF
:?|
93.non- sampling risk 非抽样风险 ]((Ix,ggP
94.sampling unit 抽样单位 xeGl}q|
95.statistical sampling 统计抽样 )^)j=xs
96.tolerable error 可容忍误差 }5??n~:*5
97.the risk of under reliance 信赖不足风险 r) SG!;X
98.the risk of over reliance 信赖过度风险 V
(5=-8k
99.the risk of incorrect rejection 误拒风险 P#ro;3S3y
100. the risk of incorrect acceptance 误受风险 l[
P VWM
101.working trial balance 试算平衡表 CU7WK}2h2C
102.index and cross-referencing 索引和交叉索引 6HK
dBW$/
103.cash receipt 现金收入 @7fx0I'n
104.cash disbursement 现金支出 H
/I1 n\
105.bank statement 银行对账单 \d&/,?,Ey
106.bank reconciliation 银行存款余额调节表 >cV^f6fH
107.balance sheet date 资产负债表日 O.HaEg/-
108.net realizable value 可变现净值 0Gr ^#`
109.storeroom 仓库 9eh9@~mU"l
110.sale invoice 销售发票 4uV,$/
111.price list 价目表 E;>BcPt5
112.positive confirmation request 积极式询证函 O5lP92],
113.negative confirmation request 消极式询证函 2`ED?F68gH
114.purchase requisition 请购单 0)^$9Z
115.receiving report 验收报告 p[&6hXTd
116.gross margin 毛利 9wB}EDZ
117.manufacturing overhead 制造费用 ?vd_8C2B
118.material requisition 领料单 8e:\T.)M
119.inventory-taking 存货盘点 pT;{05
120.bond certificate 债券 \LI 2=J*
121.stock certificate 股票 u[>hs
\3k
122.audit report 审计报告 ,m08t9F
123.entity 被审计单位 pp!>: %
124.addressee of the audit report 审计报告的收件人 OfAh?^R
125.unqualified opinion 无保留意见 +kXj+2
126.qualified opinion 保留意见 CB1AL]|3
127.disclaimer of opinion 无法表示意见 ;#>,eD2u
128.adverse opinion 否定意见 )=:gO`"D
129 Auditors‘Report审计报告 pVGH)6P>|
130 internal audit内部审计 ,];4+&|8kW
131 public sector audit政府审计 3SU:Xd(\o
账项基础审计accounting number-based audit j0
]|$p
风险导向审计方法risk-oriented audit approach CQ(
_$