1.audit 审计 j=dGNi)R
2.attestation -K (>uV!?
鉴证 ;w7s>(ITZ
3.credibility &g"`J`
可信赖程度 }
fa
4.audit of financial statements 财务报表审计 <2af&-EGs
5.agreed-upon procedures 执行商定程序 Q h{P>}
6.high levels of assurance 高水平保证 r$:hiE@
7.compilation 编制 WF_v>g:g
8.reliability 可靠性 esM r@Oc
9.relevance 相关性 ZaYUf
10.professional skepticism 职业谨慎 Te%V+l
11.objectivity 客观性 oj/#wF+
12. professional competence 专业胜任能力 cT5BBR
13.Senior/CPA-in-charge 项目经理 *C);IdhK%y
14.audit engagement letter 业务约定书 $0gGRCCG;
15.recurring audit 连续审计 G<-<>)zO!
16.the client 委托人 -TMg9M4
17.change CPA 更换注册会计师 -^Qm_lN
18.the existing CPA 现任注册会计师 _+j#.o>
19.the successor CPA 后任注册会计师 [<|$If99\
20.the preceding CPA前任注册会计师 #-i#mbZ e
21.issue the audit report 出具审计报告 Bg[_MDWc-P
22.expert 专家 F/PH=Dk
23.the board of directors 董事会 )Ma/]eZ^I
24.knowledge of the entity‘ s business 了解被审计单位情况 j}O qWX>/
25.assess material misstatement risks评估重大错报风险 388vdF
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 Gs\D`|3=
27.a general knowledge of ————- 初步了解―――的情况 F`La_]f?b\
28.a more knowledge of—————— 进一步了解的情况 \.'[!GE *c
29.the prior year‘s working papers 以前年度工作底稿 BRa9j:_b
30.minutes of meeting 会议纪要 n[B[hAT
31.business risks 经营风险 LzxO=+=9!q
32.appropriateness 适当性 \ Q^grX
33.accounting estimate 会计估计 GYg
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34.management representations 管理层声明 ,^7]F"5
35.going concern assumption 持续经营假设 5 B t~tt
36.audit plan 审计计划 &>!-67
37.significant audit areas 重点审计领域 -
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38.error 错误 "Zy:q'`o
39.fraud舞弊 _e/Bg~
40.modified or additional procedures 修改或追加审计程序
2Opk
RFFa
41.misappropriation of assets 侵占资产 _K&Hiz/'
42.transactions without substance 虚假交易 s(?%A
43.unusual pressures 异常压力 (xE |T f
44.the suspected noncompliance 涉嫌存在违法行为 B<ncOe
45.materialiy 重要性 PCHKH
46.exceed the materiality level 超过重要性水平 ftKL#9,s(
47.approach the materiality level 接近重要性水平 Dlpmm2
48.an acceptably low level 可接受水平 FUf.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 4K\o2p?4
50.misstatements or omissions 错报或漏报 Sl-9im1
51.aggregate 总计 puLgc$?
52.subsequent events 期后事项 B
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53.adjust the financial statements 调整财务报表 t(dVd%
54.perform additional audit procedures 实施追加的审计程序 f[
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55.audit risk 审计风险 Nw*F1*v`
56.detection risk 检查风险 5dhy80|g]
57.inappropriate audit opinion 不适当的审计意见 PD^G$LT
58.material misstatement 重大的错报 _Hd|y
59.tolerable misstatement 可容忍错报 SME9hS$4
60.the acceptable level of detection risk 可接受的检查风险 as'yYn8
61.assessed level of material misstatement risk 重大错报风险的评估水平 w3 kkam"
62.simall business 小规模企业 RO|8NC<oj
63.accounting system 会计系统 V1,/qd_
64.test of control 控制测试 GXIzAB(
65.walk-through test 穿行测试 ~o/k?l
66.communication 沟通 C\ joDAD
67.flow chart 流程图 *u:,@io7'G
68.reperformance of internal control 重新执行 G"m?2$^-A
69.audit evidence 审计证据 s7HKgj
70.substantive procedures 实质性程序 wdAKU+tM
71.assertions 认定 )[J@s=
72.esistence 存在 Mk0x#-F
73.occurrence 发生 1C<d^D_!p
74.completeness 完整性 YU" /p|!1
75.rights and obligations 权利和义务 Z#B}#*<C
76.valuation and allocation 计价和分摊 z9g ++]rkJ
77.cutoff 截止
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78.accuracy 准确性 h_{f_GQ"
79.classification 分类 kz1#"8Zd!
80.inspection 检查 >~Xe` }'
81.supervision of counting 监盘 6%h%h: e
82.observation 观察 \|9B:y'y
83.confirmation 函证 NJ+$3n om
84.computation 计算 w/O'&],x
85.analytical procedures 分析程序 ;HH%OfQq
86.vouch 核对 ErJ/h?+
87.trace 追查 j7MUA#6$
88.audit sampling 审计抽样 j
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89.error 误差 Pc =ei
90.expected error 预期误差 :o~'\:/
91.population 总体 C0KFN
92.sampling risk 抽样风险 5'eBeNxM
93.non- sampling risk 非抽样风险 /8Y8-&K0
94.sampling unit 抽样单位 ?O+.
95.statistical sampling 统计抽样 iLIb-d?!a&
96.tolerable error 可容忍误差 Z5n-3h!+ED
97.the risk of under reliance 信赖不足风险 -seLa(8F
98.the risk of over reliance 信赖过度风险 -3i(N.)<;
99.the risk of incorrect rejection 误拒风险 l"(PP3
100. the risk of incorrect acceptance 误受风险 ;"u,G!
101.working trial balance 试算平衡表 B1J,4
102.index and cross-referencing 索引和交叉索引 U3z23LgA
103.cash receipt 现金收入 QNINn>2
104.cash disbursement 现金支出 W4&
8
105.bank statement 银行对账单 z,$uIv}'@
106.bank reconciliation 银行存款余额调节表 wM4{\ f\
107.balance sheet date 资产负债表日 C3Q #[
108.net realizable value 可变现净值 Uz_p-J0
109.storeroom 仓库 7Y[ q)
lv
110.sale invoice 销售发票 x?V^l*
111.price list 价目表 B )[RIs
112.positive confirmation request 积极式询证函 l^ay*H
113.negative confirmation request 消极式询证函 \1gAWUt('
114.purchase requisition 请购单 6WQN!H8+^
115.receiving report 验收报告 ULxQyY;32
116.gross margin 毛利 !L{mE&
117.manufacturing overhead 制造费用 K<:%ofB"S
118.material requisition 领料单 y>x"/jzF#
119.inventory-taking 存货盘点 wkGr}
120.bond certificate 债券 2w3LK2`ZL
121.stock certificate 股票 fMFkA(Of^
122.audit report 审计报告
q/ Y4/
123.entity 被审计单位 \fEG
5/s}T
124.addressee of the audit report 审计报告的收件人 X4S|JT
125.unqualified opinion 无保留意见 ~dEo^vJD
126.qualified opinion 保留意见 o]4BST(A
127.disclaimer of opinion 无法表示意见 $)"T9$>$
128.adverse opinion 否定意见 w-ald?`
129 Auditors‘Report审计报告 @,eo*
130 internal audit内部审计 2<5LQr
131 public sector audit政府审计 ?_d>-NC
账项基础审计accounting number-based audit *X$qgSW
风险导向审计方法risk-oriented audit approach ;Us6:}s