1.audit 审计 ;5 JzrbtL
2.attestation t}]R0O.s
鉴证 ij<6gv~ n"
3.credibility UfWn\*J&k
可信赖程度 1
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4.audit of financial statements 财务报表审计 %}=:gF
5.agreed-upon procedures 执行商定程序 s35`{PR
6.high levels of assurance 高水平保证 c_#+xGS!7
7.compilation 编制 ^E^Cj;od@
8.reliability 可靠性 _`(WX;sK
9.relevance 相关性 M'D l_dx-
10.professional skepticism 职业谨慎 byTTLs,}d
11.objectivity 客观性 C>:'@o
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12. professional competence 专业胜任能力 n$oHr
13.Senior/CPA-in-charge 项目经理 m<X[s
14.audit engagement letter 业务约定书 y:R!E *.L'
15.recurring audit 连续审计 Z>si%Npm\
16.the client 委托人 shAoib?Kw:
17.change CPA 更换注册会计师 U$,W/G}m
18.the existing CPA 现任注册会计师 OmR)W'
19.the successor CPA 后任注册会计师 :|tWKA
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 <_N<L\
22.expert 专家 :7P/ZC%
23.the board of directors 董事会 NB|yLkoDyI
24.knowledge of the entity‘ s business 了解被审计单位情况 AYP
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25.assess material misstatement risks评估重大错报风险 Ad
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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 (q]_&%yW
27.a general knowledge of ————- 初步了解―――的情况 f6r~Ycf,f
28.a more knowledge of—————— 进一步了解的情况 v{[:7]b_=
29.the prior year‘s working papers 以前年度工作底稿 4Lb!Au|Y
30.minutes of meeting 会议纪要 r$
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31.business risks 经营风险 /)<x<7FKW
32.appropriateness 适当性
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33.accounting estimate 会计估计 t3//
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34.management representations 管理层声明 #NZ#G~oeO
35.going concern assumption 持续经营假设 }@XokRk
36.audit plan 审计计划 ac%6eW0#
37.significant audit areas 重点审计领域 zvgy$]y'\
38.error 错误 f~0CpB*X
39.fraud舞弊 <lo\7p$A
40.modified or additional procedures 修改或追加审计程序 4Nun-(q
41.misappropriation of assets 侵占资产 0Kytg\p}
42.transactions without substance 虚假交易 '=X)0GG
43.unusual pressures 异常压力 Y*Ra!]62
44.the suspected noncompliance 涉嫌存在违法行为 <(c_[o/
45.materialiy 重要性 S[ln||{
46.exceed the materiality level 超过重要性水平 b?kY`LC
47.approach the materiality level 接近重要性水平 N7
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48.an acceptably low level 可接受水平 };Oyv7D+b
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 Id}/(Pkq
50.misstatements or omissions 错报或漏报 ``?79 MJ5
51.aggregate 总计 !K[UJQs\
52.subsequent events 期后事项 ("r\3Mvs
53.adjust the financial statements 调整财务报表 + ;LO|!
54.perform additional audit procedures 实施追加的审计程序 @$aGVEcU$
55.audit risk 审计风险 p.^qB]%
56.detection risk 检查风险 y9)w(y!
57.inappropriate audit opinion 不适当的审计意见 ouE/\4'NB
58.material misstatement 重大的错报 |Fi{]9(G2
59.tolerable misstatement 可容忍错报 YstR
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60.the acceptable level of detection risk 可接受的检查风险 yCvP-?2
61.assessed level of material misstatement risk 重大错报风险的评估水平 @y!oKF
62.simall business 小规模企业 YEPQ/Pc
63.accounting system 会计系统 Oo0SDWI`(
64.test of control 控制测试 ?` lD|~
65.walk-through test 穿行测试 vk0b b3){D
66.communication 沟通 '
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67.flow chart 流程图 :*} -,{uX
68.reperformance of internal control 重新执行 \]8F_K
69.audit evidence 审计证据 .mbqsb]&Y
70.substantive procedures 实质性程序 ,6EhtNDu
71.assertions 认定 m!K`?P]:N
72.esistence 存在 CBr(a'3{Z
73.occurrence 发生 \_]X+o;
74.completeness 完整性 Iz^vt#b
75.rights and obligations 权利和义务 "P
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76.valuation and allocation 计价和分摊 mPL0s
77.cutoff 截止 7,lnfCm H
78.accuracy 准确性 \47djmG-
79.classification 分类 vR3\E"Zi
80.inspection 检查 ~N
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81.supervision of counting 监盘 64i
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82.observation 观察 %vil~NU
83.confirmation 函证 z?^oy.
84.computation 计算 D"V(A \sZ
85.analytical procedures 分析程序 {sfA$ d0
86.vouch 核对 b}
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87.trace 追查 OUk"aAo
88.audit sampling 审计抽样 BPuum
89.error 误差 oo\7\b#Jx
90.expected error 预期误差 Kr5(fU
91.population 总体 u*T(n s
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92.sampling risk 抽样风险 ~].?8C.>*
93.non- sampling risk 非抽样风险 9Vru
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94.sampling unit 抽样单位 GEK7q<
95.statistical sampling 统计抽样 'Qh1$X)R7a
96.tolerable error 可容忍误差 ?g9:xgkF
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97.the risk of under reliance 信赖不足风险 4_`(c1oA
98.the risk of over reliance 信赖过度风险 KdBpfPny@
99.the risk of incorrect rejection 误拒风险 #CV]S4/^
100. the risk of incorrect acceptance 误受风险 O 9C&1A|lA
101.working trial balance 试算平衡表 16ZyLt
102.index and cross-referencing 索引和交叉索引 "<"m}rE?Q
103.cash receipt 现金收入 Nq%ir8hE
104.cash disbursement 现金支出 ,v<7O_A/e
105.bank statement 银行对账单 '451H3LC0
106.bank reconciliation 银行存款余额调节表 0NeIQr1N_
107.balance sheet date 资产负债表日 )bWopc
108.net realizable value 可变现净值 ]OtnekkK$
109.storeroom 仓库
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110.sale invoice 销售发票 N=PSr 4
111.price list 价目表 -.Blj<2ah
112.positive confirmation request 积极式询证函 B[I9<4}
113.negative confirmation request 消极式询证函 31~nay15
114.purchase requisition 请购单 Gp{,v
115.receiving report 验收报告 c:
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116.gross margin 毛利 57~y 7/ 0
117.manufacturing overhead 制造费用 gBky ZK
118.material requisition 领料单 kO5lLqE
119.inventory-taking 存货盘点 P(3k1S
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120.bond certificate 债券 }T0O~c{$i
121.stock certificate 股票 E.Q]X]q
122.audit report 审计报告 !
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123.entity 被审计单位 $AT@r"
124.addressee of the audit report 审计报告的收件人 u0GHcpOm
125.unqualified opinion 无保留意见 O%3Hp.|!
126.qualified opinion 保留意见 =W &Mt
127.disclaimer of opinion 无法表示意见 ae2Q^yLA
128.adverse opinion 否定意见 pI:,Lt1B
129 Auditors‘Report审计报告 ME$J42
130 internal audit内部审计 8IA1@0n&
131 public sector audit政府审计 lLp,sNAj
账项基础审计accounting number-based audit X Z . T%g
风险导向审计方法risk-oriented audit approach 9b&|'BBW