1.audit 审计 qHGwD20 ~
2.attestation :|Ckr-k"1e
鉴证 (O$PJLI
3.credibility P
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可信赖程度 @y|ZXPC#
4.audit of financial statements 财务报表审计 sULCYiT|Hn
5.agreed-upon procedures 执行商定程序 4;rt|X77
6.high levels of assurance 高水平保证 3N5un`K7
7.compilation 编制 0`LR!X
8.reliability 可靠性 jo7`DDb
9.relevance 相关性 v>p UVM
10.professional skepticism 职业谨慎 ^AI5SjOUx
11.objectivity 客观性 Xscm>.di
12. professional competence 专业胜任能力 ?yfw3s
13.Senior/CPA-in-charge 项目经理 ,n}h_ct
14.audit engagement letter 业务约定书 sDylSYq
15.recurring audit 连续审计 #><P28m
16.the client 委托人 jHU5>Gt-}
17.change CPA 更换注册会计师 Gr&)5hm$
18.the existing CPA 现任注册会计师 -
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19.the successor CPA 后任注册会计师 w$D&LA}(M
20.the preceding CPA前任注册会计师 8)NQt$lWp
21.issue the audit report 出具审计报告
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22.expert 专家 q_hkI]
23.the board of directors 董事会 cl`!A2F1G#
24.knowledge of the entity‘ s business 了解被审计单位情况 H*gX90{!2
25.assess material misstatement risks评估重大错报风险 2j*+^&M/
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 E#0_
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27.a general knowledge of ————- 初步了解―――的情况 oy;g;dtq
28.a more knowledge of—————— 进一步了解的情况 BE#s@-zR=p
29.the prior year‘s working papers 以前年度工作底稿 aX)k(*|
30.minutes of meeting 会议纪要 $ykujyngS4
31.business risks 经营风险 s`Y8&e.Yr
32.appropriateness 适当性 J&B>"s,
33.accounting estimate 会计估计 ;Nd,K
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34.management representations 管理层声明 VssD
35.going concern assumption 持续经营假设 2!}:h5
36.audit plan 审计计划 =SY`Xkj[
37.significant audit areas 重点审计领域 8Hdm(>
38.error 错误 [110[i^
39.fraud舞弊 }[$qn|
40.modified or additional procedures 修改或追加审计程序 cnm*&1EzV
41.misappropriation of assets 侵占资产 oB$P6
42.transactions without substance 虚假交易 JKXb$
43.unusual pressures 异常压力 e[>c>F^
44.the suspected noncompliance 涉嫌存在违法行为 RTLA*
45.materialiy 重要性 ]1^F
46.exceed the materiality level 超过重要性水平 [!<W{ ($5
47.approach the materiality level 接近重要性水平 ^L,Uz:[J
48.an acceptably low level 可接受水平
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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 fFSQLtm?E
50.misstatements or omissions 错报或漏报 h&k*i
51.aggregate 总计
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52.subsequent events 期后事项 u>K(m))5W3
53.adjust the financial statements 调整财务报表 4U;Zs3
54.perform additional audit procedures 实施追加的审计程序 kT=KxS{
55.audit risk 审计风险 0tFR.
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56.detection risk 检查风险 g5\EVcHkz
57.inappropriate audit opinion 不适当的审计意见 .?Pghqq.
58.material misstatement 重大的错报 =!~6RwwwY
59.tolerable misstatement 可容忍错报 (FY<%.Pa
60.the acceptable level of detection risk 可接受的检查风险 |})7\o
61.assessed level of material misstatement risk 重大错报风险的评估水平 JM&:dzyIP
62.simall business 小规模企业 Jtv~n
63.accounting system 会计系统
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64.test of control 控制测试 ZQVr]/W^r
65.walk-through test 穿行测试 FEF $4)ROv
66.communication 沟通 4D4Y.g_x
67.flow chart 流程图 KkCA*GS
68.reperformance of internal control 重新执行 FUD
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69.audit evidence 审计证据 ^@4$O|3Wh'
70.substantive procedures 实质性程序 (H_YYZ3ZX
71.assertions 认定 88}=VS
72.esistence 存在 8M_p'AR\,y
73.occurrence 发生
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74.completeness 完整性 ^&Re-{ES]
75.rights and obligations 权利和义务 <*vWcCS1
76.valuation and allocation 计价和分摊 *oW^P~m/
77.cutoff 截止 m,qMRcDF
78.accuracy 准确性 e=).0S`*F
79.classification 分类 0o>l+c
80.inspection 检查 `El)uTnuZ[
81.supervision of counting 监盘 n{@^ne4m
82.observation 观察 }[2|86,G;
83.confirmation 函证 "h84D&V
84.computation 计算 MIn6p
85.analytical procedures 分析程序 `\]gNn'Q
86.vouch 核对 %"C%pA
87.trace 追查 b14WIgjsl
88.audit sampling 审计抽样 (9A`[TRwi
89.error 误差 xV}ybRKV
90.expected error 预期误差 u~-,kF@
91.population 总体 i+Fk
92.sampling risk 抽样风险 /ll2lyS+
93.non- sampling risk 非抽样风险 $Rd]e
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94.sampling unit 抽样单位 f-'$tMs
95.statistical sampling 统计抽样 / Ml d.
96.tolerable error 可容忍误差 g(b:^_Nep
97.the risk of under reliance 信赖不足风险 ?%]?#4bkc
98.the risk of over reliance 信赖过度风险 4_i6qu(4
99.the risk of incorrect rejection 误拒风险 z^YL$
100. the risk of incorrect acceptance 误受风险 _l$1@
101.working trial balance 试算平衡表 X *fle
102.index and cross-referencing 索引和交叉索引 A
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103.cash receipt 现金收入 {<k}U;uiO
104.cash disbursement 现金支出 <:YD.zAh|
105.bank statement 银行对账单 JKMcdD?'
106.bank reconciliation 银行存款余额调节表 +'!4kwT R
107.balance sheet date 资产负债表日 @&4s)&-F
108.net realizable value 可变现净值 hj*Fn
109.storeroom 仓库 ~Bi{k'A9
110.sale invoice 销售发票 6tDCaB
111.price list 价目表 -gzY~a
112.positive confirmation request 积极式询证函 ,<cF<9h
113.negative confirmation request 消极式询证函 nWzGb2Y
114.purchase requisition 请购单 @XSxoUF\
115.receiving report 验收报告 B+pJWl8u
116.gross margin 毛利 ~|!f6=
117.manufacturing overhead 制造费用 0D=7Mef
118.material requisition 领料单 }w%W A&"W
119.inventory-taking 存货盘点 G#(+p|n
120.bond certificate 债券 $(PWN6{\r^
121.stock certificate 股票
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122.audit report 审计报告 Cjn)`Q8
123.entity 被审计单位 Ze:Y"49S+>
124.addressee of the audit report 审计报告的收件人 @?gN
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125.unqualified opinion 无保留意见 SaA9)s
126.qualified opinion 保留意见 8>(DQ"h
127.disclaimer of opinion 无法表示意见 +'{@Xe}
128.adverse opinion 否定意见 S^/:O.X)c,
129 Auditors‘Report审计报告 &qP@WFl
130 internal audit内部审计 w*-1*XNA
131 public sector audit政府审计 6lKM5,Oa
账项基础审计accounting number-based audit TXDb5ZCzM
风险导向审计方法risk-oriented audit approach
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