1.audit 审计 ]q5`YB%_
2.attestation 3-n19[zk
鉴证 :wqC8&V
3.credibility S8Fmy1#
可信赖程度 2aA`f7
4.audit of financial statements 财务报表审计 lfsqC};#\
5.agreed-upon procedures 执行商定程序 2I1uX&g
6.high levels of assurance 高水平保证 p{dwZ_gl
7.compilation 编制 N/QiI.V6
8.reliability 可靠性 W/ay.I
9.relevance 相关性 c?2MBtnu
10.professional skepticism 职业谨慎 $h[QQ-
11.objectivity 客观性 _Us*+
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12. professional competence 专业胜任能力 V! |qYM.
13.Senior/CPA-in-charge 项目经理 ''OfS D_g
14.audit engagement letter 业务约定书 x"P);su
15.recurring audit 连续审计 \vfBrN
16.the client 委托人
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17.change CPA 更换注册会计师 RPnRVJ&"Z
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 M@1r:4CoKH
20.the preceding CPA前任注册会计师 q@5K6yE
21.issue the audit report 出具审计报告 5l-mW0,MK
22.expert 专家 iTh:N2/-vc
23.the board of directors 董事会 GV6K/T:
24.knowledge of the entity‘ s business 了解被审计单位情况 :1q4"tv|
25.assess material misstatement risks评估重大错报风险 q_W0/Ki8
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 $/1c= Y@
27.a general knowledge of ————- 初步了解―――的情况 U_l'3oPJw
28.a more knowledge of—————— 进一步了解的情况 1{Mcs%W;w5
29.the prior year‘s working papers 以前年度工作底稿 F(#rQ_z]
30.minutes of meeting 会议纪要 u}bf-;R
31.business risks 经营风险 @.$Xv>Jt$
32.appropriateness 适当性 Z+`{ 7G?4m
33.accounting estimate 会计估计 L%}zVCg
34.management representations 管理层声明 tcr/
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35.going concern assumption 持续经营假设 V(MFna)
36.audit plan 审计计划 j;_c+w!P
37.significant audit areas 重点审计领域 |IoB?^_h
38.error 错误 4n1; Bh$
39.fraud舞弊 D0(xNhmKz
40.modified or additional procedures 修改或追加审计程序 IPSF]"}~
41.misappropriation of assets 侵占资产 )Rat0$6
42.transactions without substance 虚假交易 Z}A%=Z\/3
43.unusual pressures 异常压力 PfS:AIy
44.the suspected noncompliance 涉嫌存在违法行为 {K{EOB_u
45.materialiy 重要性 o'~5pS(wq
46.exceed the materiality level 超过重要性水平 SQ,?N
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47.approach the materiality level 接近重要性水平 -7uwOr
48.an acceptably low level 可接受水平 t%zpNd2lk
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 o`z
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50.misstatements or omissions 错报或漏报 8 #X5K
51.aggregate 总计 <WXzh5D2
52.subsequent events 期后事项 1
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53.adjust the financial statements 调整财务报表 H
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54.perform additional audit procedures 实施追加的审计程序 CxhY$%C (L
55.audit risk 审计风险 zOEY6lAwI
56.detection risk 检查风险 ;g_>
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57.inappropriate audit opinion 不适当的审计意见 {HC@u{K-
58.material misstatement 重大的错报 5m=I*.qE
59.tolerable misstatement 可容忍错报 Uq_j\A;c
60.the acceptable level of detection risk 可接受的检查风险 vkS)E0s
61.assessed level of material misstatement risk 重大错报风险的评估水平 rdnno
62.simall business 小规模企业 Kz<@x`0
63.accounting system 会计系统 o[ENp'r
64.test of control 控制测试 iz(u=/*\
65.walk-through test 穿行测试 /<CS
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66.communication 沟通 3lLMu B+
67.flow chart 流程图 &AuF]VT
68.reperformance of internal control 重新执行 }),w1/#5u8
69.audit evidence 审计证据 b96%"
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70.substantive procedures 实质性程序 O?8Ni=]
71.assertions 认定 nhSb~QqEh
72.esistence 存在 xt'tL:d
73.occurrence 发生 D47
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74.completeness 完整性 f"7M^1)h2%
75.rights and obligations 权利和义务 YJs|c\ eq?
76.valuation and allocation 计价和分摊 P+t#4J
77.cutoff 截止 O9'x-A%
78.accuracy 准确性 6~#Ih)K
79.classification 分类 U7xmC
80.inspection 检查 k *R<,
81.supervision of counting 监盘 Sp}D;7
82.observation 观察 0w'j+
83.confirmation 函证 G
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84.computation 计算 -IlJ^Al4
85.analytical procedures 分析程序 '6$*YN&5
86.vouch 核对 j`
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87.trace 追查 Mfk2mIy
88.audit sampling 审计抽样
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89.error 误差 Y
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90.expected error 预期误差 qj01]
91.population 总体 '^%~JyU
92.sampling risk 抽样风险 G>YAJo
93.non- sampling risk 非抽样风险 o ]Jv;Iy@?
94.sampling unit 抽样单位 Y=Z1Tdxa|
95.statistical sampling 统计抽样 VN4yn| f/
96.tolerable error 可容忍误差 C=uZ1xg*,
97.the risk of under reliance 信赖不足风险 &Gm$:T'~
98.the risk of over reliance 信赖过度风险 !$A 37j6
99.the risk of incorrect rejection 误拒风险 w(L>#?
100. the risk of incorrect acceptance 误受风险 p
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101.working trial balance 试算平衡表 ~zm7?_"@]
102.index and cross-referencing 索引和交叉索引 .%'(9E
103.cash receipt 现金收入 P+MA*:
104.cash disbursement 现金支出 1%M&CX
105.bank statement 银行对账单 I"AYWo?
106.bank reconciliation 银行存款余额调节表 5ep/h5*/
107.balance sheet date 资产负债表日 l?Y_~Wuw
108.net realizable value 可变现净值 c8)/:xxl
109.storeroom 仓库 O 2{)WWOT
110.sale invoice 销售发票 Z') pf
111.price list 价目表 9 7%0;a8
112.positive confirmation request 积极式询证函 rQ4*k'lA:
113.negative confirmation request 消极式询证函 dAP|:&y@
114.purchase requisition 请购单
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115.receiving report 验收报告 7;.xc{
116.gross margin 毛利 g#NZ ,~
117.manufacturing overhead 制造费用 /w
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118.material requisition 领料单
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119.inventory-taking 存货盘点 #6+FY+/
120.bond certificate 债券 M-NV_W&M
121.stock certificate 股票 ?6Cz[5\
122.audit report 审计报告 Z'pQ^MO
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 H-rWDN#
125.unqualified opinion 无保留意见 ogM%N
126.qualified opinion 保留意见 ST
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127.disclaimer of opinion 无法表示意见 k)S.]!u&G
128.adverse opinion 否定意见 A]`El8_t"
129 Auditors‘Report审计报告 [MX;,%;;
130 internal audit内部审计 I~PDaZP
131 public sector audit政府审计 2Zuq?1=
账项基础审计accounting number-based audit c_{z
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风险导向审计方法risk-oriented audit approach AJt!!crs