1.audit 审计 "4`h -Y
2.attestation
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鉴证 pL-p
3.credibility E^A9u
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可信赖程度 ThJLaNS
4.audit of financial statements 财务报表审计 "JJ )w0
5.agreed-upon procedures 执行商定程序 O:xRUjpL
6.high levels of assurance 高水平保证 @L{HT8utK3
7.compilation 编制 Kk9 JZ[nT'
8.reliability 可靠性 Uk|Xs~@#E
9.relevance 相关性 [5 a`$yaQ
10.professional skepticism 职业谨慎 PovPO
11.objectivity 客观性 8*>6+"w
12. professional competence 专业胜任能力 yK"U
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13.Senior/CPA-in-charge 项目经理 T=;'"S
14.audit engagement letter 业务约定书 > ^n'
15.recurring audit 连续审计 F~W*"i+EZ
16.the client 委托人 -Zocu<Rs
17.change CPA 更换注册会计师 RX?Nv4-
18.the existing CPA 现任注册会计师 -("79v>#
19.the successor CPA 后任注册会计师 e/#4)@]
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 lNqXx{!k
22.expert 专家 Rp}6}4=d
23.the board of directors 董事会 &Vnet7L
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24.knowledge of the entity‘ s business 了解被审计单位情况 {YK6IgEsJe
25.assess material misstatement risks评估重大错报风险 53B
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |=jgrm1yj
27.a general knowledge of ————- 初步了解―――的情况 VI" ,E}
28.a more knowledge of—————— 进一步了解的情况 >@h0@N
29.the prior year‘s working papers 以前年度工作底稿 7lR(6ka&/
30.minutes of meeting 会议纪要 #vLDN R
31.business risks 经营风险 o)"}DeV$&
32.appropriateness 适当性 iu*u|e
33.accounting estimate 会计估计 Q}\,7l
34.management representations 管理层声明 HmbTV(lC
35.going concern assumption 持续经营假设 ?kE2S6j5
36.audit plan 审计计划 <adu^5BI
37.significant audit areas 重点审计领域 o=;.RYi
38.error 错误 6tzZ j:yq
39.fraud舞弊 \m5:~,p=
40.modified or additional procedures 修改或追加审计程序 yq6!8OkF
41.misappropriation of assets 侵占资产 ,dZ
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42.transactions without substance 虚假交易 -Ah \a0z
43.unusual pressures 异常压力 \
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44.the suspected noncompliance 涉嫌存在违法行为 a^4(7
45.materialiy 重要性 LEyn1d
46.exceed the materiality level 超过重要性水平 (t<i?>p
47.approach the materiality level 接近重要性水平 EU>@k{Qt
48.an acceptably low level 可接受水平 %b@>riR(y
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 4sNM#]%|
50.misstatements or omissions 错报或漏报 oJyC{G
51.aggregate 总计 *Vv ;NA/
52.subsequent events 期后事项 la|#SS95
53.adjust the financial statements 调整财务报表 sDJ5'ul
54.perform additional audit procedures 实施追加的审计程序 Q`r1pO
55.audit risk 审计风险 /xrt,M@
56.detection risk 检查风险 K# _plpr
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 4.H!rkMM
59.tolerable misstatement 可容忍错报 OjrQ[`(E
60.the acceptable level of detection risk 可接受的检查风险 bcz<t)
61.assessed level of material misstatement risk 重大错报风险的评估水平 oDKgW?x
62.simall business 小规模企业 mc!3FJ
63.accounting system 会计系统 w<\N-J|m
64.test of control 控制测试 {D`F$=Dlw
65.walk-through test 穿行测试 I0Wn?Qq=@
66.communication 沟通 ;h/Y9uYn
67.flow chart 流程图 O}#*U+j
68.reperformance of internal control 重新执行 *zz/U
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69.audit evidence 审计证据 R`TM@aaS:
70.substantive procedures 实质性程序 e|+uLbN&;c
71.assertions 认定 nU`vj`K
72.esistence 存在 \Cx3^
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73.occurrence 发生 pSV
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74.completeness 完整性 1(On.
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75.rights and obligations 权利和义务 1DZGb)OU
76.valuation and allocation 计价和分摊 %\:.rs^
77.cutoff 截止 tC|5;'m.2
78.accuracy 准确性 IO v4Zx<)
79.classification 分类 Z!LzyCVl
80.inspection 检查 Pw$'TE}
81.supervision of counting 监盘 yKDg
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82.observation 观察 1<bSH n9
83.confirmation 函证 J0o U5d=3
84.computation 计算 b!7"drge:
85.analytical procedures 分析程序 $5il]
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86.vouch 核对 x%cKTpDh!
87.trace 追查 M{O2O(
88.audit sampling 审计抽样 u@==Ut
89.error 误差 Y;-" Z
90.expected error 预期误差 6@Eip[e
91.population 总体 M}38uxP
92.sampling risk 抽样风险 xo^_;(;
93.non- sampling risk 非抽样风险 [gQ~B1O
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 }o)GBWqHR
96.tolerable error 可容忍误差 Jc{zi^)(EN
97.the risk of under reliance 信赖不足风险 r}*2~;:pW
98.the risk of over reliance 信赖过度风险 d*q_DV
99.the risk of incorrect rejection 误拒风险 %v}:#_va]
100. the risk of incorrect acceptance 误受风险 nSd?P'PFg
101.working trial balance 试算平衡表 &Hh%pY"
102.index and cross-referencing 索引和交叉索引 9RR1$( f
103.cash receipt 现金收入 puMpUY
104.cash disbursement 现金支出 _NqEhf:8
105.bank statement 银行对账单 yVh]hL#4+w
106.bank reconciliation 银行存款余额调节表 ,YH^j
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107.balance sheet date 资产负债表日 sVh!5fby&
108.net realizable value 可变现净值 1s!hl{n<~
109.storeroom 仓库 TioI$?l>W(
110.sale invoice 销售发票 <V>vDno\
111.price list 价目表 d@] 0 =Ax
112.positive confirmation request 积极式询证函 [@>Kd`!'
113.negative confirmation request 消极式询证函 RQ/X{<lQ)
114.purchase requisition 请购单 LuQ=i`eXx
115.receiving report 验收报告 Qj0@^LA
116.gross margin 毛利 W.0dGUi*
117.manufacturing overhead 制造费用 aEX+M57k~
118.material requisition 领料单 V3I&0P k
119.inventory-taking 存货盘点
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120.bond certificate 债券 #( X4M{I
121.stock certificate 股票 :Q&8DC#]
122.audit report 审计报告 p|AIz3
123.entity 被审计单位 3(FJ<,"D}
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 8
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126.qualified opinion 保留意见 M^g"U
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127.disclaimer of opinion 无法表示意见 }tj@*n_
128.adverse opinion 否定意见 5^P)='0*
129 Auditors‘Report审计报告 <R]?8L0{h
130 internal audit内部审计 t3U*rr|A
131 public sector audit政府审计 Is?0q@
账项基础审计accounting number-based audit i~l0XjQbs
风险导向审计方法risk-oriented audit approach _W?}%;