1.audit 审计 .;y.]Z/;
2.attestation aD<A.Lhy
鉴证 |sJ[0z
3.credibility A2I9R;}
可信赖程度 er("wtM
4.audit of financial statements 财务报表审计 d\&U*=
5.agreed-upon procedures 执行商定程序 |k )=0mCz
6.high levels of assurance 高水平保证 (Z+.45{-
7.compilation 编制 #`qx<y*S
8.reliability 可靠性 G, }Yl
9.relevance 相关性 R$h<<v)%
10.professional skepticism 职业谨慎 ?qv
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11.objectivity 客观性 |PvPAPy)uu
12. professional competence 专业胜任能力 9%o32eo,3
13.Senior/CPA-in-charge 项目经理 SXSgld2uS
14.audit engagement letter 业务约定书 6C1#/
15.recurring audit 连续审计 MD}w Y><C
16.the client 委托人 !j8FIY'[
17.change CPA 更换注册会计师 @+&LYy72
18.the existing CPA 现任注册会计师 P>y@kPi
19.the successor CPA 后任注册会计师 m<<+
20.the preceding CPA前任注册会计师 Hck]aKI+
21.issue the audit report 出具审计报告 JinUV6cr
22.expert 专家 2jA {SY-
23.the board of directors 董事会 8 `v-<J
24.knowledge of the entity‘ s business 了解被审计单位情况 `[y^ :mj
25.assess material misstatement risks评估重大错报风险 !4ocZmj\
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KaLzg5is
27.a general knowledge of ————- 初步了解―――的情况 k%]3vRo<
28.a more knowledge of—————— 进一步了解的情况 f$o_e90mu
29.the prior year‘s working papers 以前年度工作底稿 u4*BX&
30.minutes of meeting 会议纪要 [
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31.business risks 经营风险 frm>4)9+
32.appropriateness 适当性 S^JbyD_yoh
33.accounting estimate 会计估计 [7:,?$tC
34.management representations 管理层声明 *l(7D(#
35.going concern assumption 持续经营假设 \,'m</o~,
36.audit plan 审计计划 0G(/Wb
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37.significant audit areas 重点审计领域 PF0_8,@U
38.error 错误 +N]J5Ve-`t
39.fraud舞弊 /m!BY}4W
40.modified or additional procedures 修改或追加审计程序 CYf$nYR
41.misappropriation of assets 侵占资产 [@_Jj3`4
42.transactions without substance 虚假交易 cRC6 s8
43.unusual pressures 异常压力 ~V:\ _{mE
44.the suspected noncompliance 涉嫌存在违法行为 (fhb0i-
45.materialiy 重要性 ?=u\n;w)
46.exceed the materiality level 超过重要性水平 {Ea
b
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47.approach the materiality level 接近重要性水平 7RQR)DG
48.an acceptably low level 可接受水平 ]E{NNHK%2N
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 m=1N>cq
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50.misstatements or omissions 错报或漏报 K,tQ!kk
51.aggregate 总计 FBG4pb9=~
52.subsequent events 期后事项 oe ~'o'
53.adjust the financial statements 调整财务报表 #]-SJWf3
54.perform additional audit procedures 实施追加的审计程序 ;'gW
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55.audit risk 审计风险 eYc$dPE
56.detection risk 检查风险 !@5 9)
57.inappropriate audit opinion 不适当的审计意见 %J}xg^+f
58.material misstatement 重大的错报 m%0p\Y-/
59.tolerable misstatement 可容忍错报 9v#CE!
60.the acceptable level of detection risk 可接受的检查风险 H[T?\Lq
61.assessed level of material misstatement risk 重大错报风险的评估水平 M.JA.I@XC
62.simall business 小规模企业 a6ekG YW
63.accounting system 会计系统 V~qNyOtA]
64.test of control 控制测试 XjB W9a
65.walk-through test 穿行测试 1Te%F
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66.communication 沟通 &L3M]
67.flow chart 流程图 O4 w(T
68.reperformance of internal control 重新执行 1l9G[o
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69.audit evidence 审计证据 [=C6U_vU
70.substantive procedures 实质性程序 eB2a-,
71.assertions 认定 (xycJ`N
72.esistence 存在 t <~h'U
73.occurrence 发生 ;2G*wR
74.completeness 完整性 }YQX~="
75.rights and obligations 权利和义务 yER(6V'\iQ
76.valuation and allocation 计价和分摊 NCveSP
77.cutoff 截止 XMZ,Y7
78.accuracy 准确性 fT|.@%"vc
79.classification 分类 )w em|
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80.inspection 检查 "%)qRe
81.supervision of counting 监盘 SV4E0c>
82.observation 观察 C-xr"]#]
83.confirmation 函证 *9
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84.computation 计算 b\f
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85.analytical procedures 分析程序 gE-tjoJ
86.vouch 核对
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87.trace 追查 'I|v[G$l
88.audit sampling 审计抽样 cx,+k]9D
89.error 误差 ZT*ydln
90.expected error 预期误差 t[HE6ea
91.population 总体 Y+pHd\$-4
92.sampling risk 抽样风险 #I.+aV+2oQ
93.non- sampling risk 非抽样风险 oE@a'*.\
94.sampling unit 抽样单位 @ 6\I~s(
95.statistical sampling 统计抽样 D'>_I.
96.tolerable error 可容忍误差 uuEV_ "X
97.the risk of under reliance 信赖不足风险 BX/8O<s0
98.the risk of over reliance 信赖过度风险 7jrt7[{
99.the risk of incorrect rejection 误拒风险 l03B=$
100. the risk of incorrect acceptance 误受风险 3=#<X-);
101.working trial balance 试算平衡表 PxX4[ P
102.index and cross-referencing 索引和交叉索引 2F;y;l%
103.cash receipt 现金收入 %jJ
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104.cash disbursement 现金支出 gE'sOT9v
105.bank statement 银行对账单 8bGd} (
106.bank reconciliation 银行存款余额调节表 2g
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107.balance sheet date 资产负债表日 'd0~!w
108.net realizable value 可变现净值 B^=-Z8
109.storeroom 仓库 -12UN(&&Z
110.sale invoice 销售发票 TvoyZW\?w
111.price list 价目表 eSn+ B;
112.positive confirmation request 积极式询证函 g@Z))M+
113.negative confirmation request 消极式询证函 D_ 2:k'4
114.purchase requisition 请购单 -]Bq|qTH[(
115.receiving report 验收报告 te`$%NRl
116.gross margin 毛利 W ~<^L\Lu
117.manufacturing overhead 制造费用 $GV7
o{"&
118.material requisition 领料单 'ycJMYP8
119.inventory-taking 存货盘点 b)#hSjWO#
120.bond certificate 债券 ho{*Cjv
121.stock certificate 股票 W.jGGt\<\
122.audit report 审计报告 QpH'PYy
123.entity 被审计单位 &<g|gsG`
124.addressee of the audit report 审计报告的收件人 .Z`R^2MU
125.unqualified opinion 无保留意见 ,]C;sN%~}
126.qualified opinion 保留意见 ,oe <
127.disclaimer of opinion 无法表示意见 a~`eQ_ND
128.adverse opinion 否定意见 [Y/}
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129 Auditors‘Report审计报告 )6MfRw
130 internal audit内部审计 CZe ]kXNv
131 public sector audit政府审计 ;]puq
账项基础审计accounting number-based audit Y|m+d
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风险导向审计方法risk-oriented audit approach t?X877z