1.audit 审计 sJv n#cS
2.attestation [J#(k`@
鉴证 F!<x ;h(
3.credibility (x!bZ,fu
可信赖程度 :z oX
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4.audit of financial statements 财务报表审计 1gr jK.x
5.agreed-upon procedures 执行商定程序 *l}
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6.high levels of assurance 高水平保证 4j
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7.compilation 编制 &kE|~i:=,9
8.reliability 可靠性 HBu>BSv:
9.relevance 相关性 q fe#k F9
10.professional skepticism 职业谨慎 r~t7Z+PXF
11.objectivity 客观性 ]vrs?
12. professional competence 专业胜任能力 .:/@<V+K
13.Senior/CPA-in-charge 项目经理 .j.=|5nVo4
14.audit engagement letter 业务约定书 |szfup~5es
15.recurring audit 连续审计 :'=C/AL
16.the client 委托人 W525 :h52{
17.change CPA 更换注册会计师 %Z|*!A+wN5
18.the existing CPA 现任注册会计师 CaMG$X&O
19.the successor CPA 后任注册会计师 cR} =3|t
20.the preceding CPA前任注册会计师 PGDlSB^ O
21.issue the audit report 出具审计报告 ??;[`_h{bz
22.expert 专家 IU}`5+:m
23.the board of directors 董事会 cPS
pPx
24.knowledge of the entity‘ s business 了解被审计单位情况 [d}1Cq= _
25.assess material misstatement risks评估重大错报风险 bx > D
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 .nJGxz+X"
27.a general knowledge of ————- 初步了解―――的情况 |Ca n
28.a more knowledge of—————— 进一步了解的情况 YVi]f2F%
29.the prior year‘s working papers 以前年度工作底稿 :Vc9||k
30.minutes of meeting 会议纪要 dX* PR3I-3
31.business risks 经营风险 'UKB
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32.appropriateness 适当性 a6C ~!{'nW
33.accounting estimate 会计估计 o^_am>h
34.management representations 管理层声明 :#vrNg(M
35.going concern assumption 持续经营假设 5Ml}m
36.audit plan 审计计划 N 2\,6 <
37.significant audit areas 重点审计领域 t!LvV.g+
38.error 错误 Ym 6[~=~EK
39.fraud舞弊 t s&C0
40.modified or additional procedures 修改或追加审计程序 R !HL+
41.misappropriation of assets 侵占资产 5Z'pMkn3
42.transactions without substance 虚假交易 pe 8MG(V
43.unusual pressures 异常压力 &H6Fkza;4
44.the suspected noncompliance 涉嫌存在违法行为 ,==lgM2V>
45.materialiy 重要性 lK0coj1+
46.exceed the materiality level 超过重要性水平 z!tHn#
47.approach the materiality level 接近重要性水平 `B~%TEvMh
48.an acceptably low level 可接受水平 =:DNb(
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 nBd;d}LD
50.misstatements or omissions 错报或漏报 {fWZ n
51.aggregate 总计 a,.9 eHf
52.subsequent events 期后事项 FK>r c3 q
53.adjust the financial statements 调整财务报表 vnE , }(M
54.perform additional audit procedures 实施追加的审计程序 { .AFg/Z
55.audit risk 审计风险 ]4PG[9J@
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 b1 +N m
58.material misstatement 重大的错报 LF8B5<[O
59.tolerable misstatement 可容忍错报 n:{yri+
60.the acceptable level of detection risk 可接受的检查风险 YAD9'h]d\
61.assessed level of material misstatement risk 重大错报风险的评估水平 b.F2m(e2
62.simall business 小规模企业 TX;|g1K
63.accounting system 会计系统 >i '3\
64.test of control 控制测试 zPn8>J<.0Q
65.walk-through test 穿行测试 5we1q7
66.communication 沟通 x Zhh%~
67.flow chart 流程图
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68.reperformance of internal control 重新执行 Ty>`r n
69.audit evidence 审计证据 zK}.Bhj#
70.substantive procedures 实质性程序 ~ b e&T:7.
71.assertions 认定 D .E> Y
72.esistence 存在 HRk+2'wjAz
73.occurrence 发生 4&tY5m >
74.completeness 完整性 J?{uG8)
75.rights and obligations 权利和义务 T
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76.valuation and allocation 计价和分摊 3=z'Ih`
77.cutoff 截止 xf |=n
78.accuracy 准确性 l ^{]pD
79.classification 分类 iC
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80.inspection 检查 y<Z8+/f`f
81.supervision of counting 监盘 ]C_6I\Z#=W
82.observation 观察 LGK}oL'
83.confirmation 函证 R6ywc "xE
84.computation 计算 'Z';$N ]
85.analytical procedures 分析程序 *fl1
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86.vouch 核对 rkV ZP!7!
87.trace 追查 Upf1*$p
88.audit sampling 审计抽样 ~{xY{qL
89.error 误差 |(Sqd;#v
90.expected error 预期误差 K}6}Opr,Tt
91.population 总体 Da.v yp
92.sampling risk 抽样风险 p!=/a)4
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93.non- sampling risk 非抽样风险 `":< ]lj
94.sampling unit 抽样单位 4o'0 lz]
95.statistical sampling 统计抽样 s:M:Ff
96.tolerable error 可容忍误差 k(et b#
97.the risk of under reliance 信赖不足风险 CpA=DnZ
98.the risk of over reliance 信赖过度风险 {R(q7AL R
99.the risk of incorrect rejection 误拒风险 \;4RD$J
100. the risk of incorrect acceptance 误受风险 T. {P}#'|
101.working trial balance 试算平衡表 G Z9XG">
102.index and cross-referencing 索引和交叉索引 h|wy vYKZ
103.cash receipt 现金收入 g8^ $,
104.cash disbursement 现金支出 rN
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105.bank statement 银行对账单 U<Ag=vsZE
106.bank reconciliation 银行存款余额调节表 Xod# $'M>
107.balance sheet date 资产负债表日 L,n'G%
108.net realizable value 可变现净值 @A
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109.storeroom 仓库 oA`N cu5
110.sale invoice 销售发票 ! @|" 84
111.price list 价目表 6
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112.positive confirmation request 积极式询证函 t~e.LxN
113.negative confirmation request 消极式询证函 ~zi& u46
114.purchase requisition 请购单 r" ^P>8
115.receiving report 验收报告 ktnsq&qNL
116.gross margin 毛利 yYF%U7N/n
117.manufacturing overhead 制造费用 y "gYv
118.material requisition 领料单 l{6fR(d ?
119.inventory-taking 存货盘点 J-b
Z`)[Q
120.bond certificate 债券 sOv:/'
121.stock certificate 股票 fAXF_wj
122.audit report 审计报告 C4ge_u#
123.entity 被审计单位 G$WMW@fy
124.addressee of the audit report 审计报告的收件人 G3m +E
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125.unqualified opinion 无保留意见 T=9 +
126.qualified opinion 保留意见 pf[bOjtR
127.disclaimer of opinion 无法表示意见 9 0 (JP-
128.adverse opinion 否定意见 rqSeh/<iD
129 Auditors‘Report审计报告 ^C_ ; u z
130 internal audit内部审计 G8 H=xr#
131 public sector audit政府审计 7iT#dpF/A
账项基础审计accounting number-based audit :D ;BA
风险导向审计方法risk-oriented audit approach J&2cf#
