1.audit 审计 4[V6so 0
2.attestation d(B;vL@R2V
鉴证 ?[4khQt
3.credibility H1ui#5n2
可信赖程度 O@(.ei*HJ!
4.audit of financial statements 财务报表审计 f}9`iN=k
5.agreed-upon procedures 执行商定程序 Jm1AJ4mw
6.high levels of assurance 高水平保证 PG~m-W+
7.compilation 编制 \,IDLXqp
8.reliability 可靠性 [j+0EVwB
9.relevance 相关性 )yH#*~X_
10.professional skepticism 职业谨慎 Y(!)G!CMc
11.objectivity 客观性 =z/mI y<
12. professional competence 专业胜任能力 qA_DQ):
13.Senior/CPA-in-charge 项目经理 `kT$Gx4x
14.audit engagement letter 业务约定书 = {DB
15.recurring audit 连续审计 r- "`Abev
16.the client 委托人 "BNmpP
17.change CPA 更换注册会计师 /s0VyUV=
18.the existing CPA 现任注册会计师 Bma|!p{
19.the successor CPA 后任注册会计师 Ex&RR<
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20.the preceding CPA前任注册会计师 0c;"bA0>Sx
21.issue the audit report 出具审计报告 $bC!T
22.expert 专家 =Q0)t_z_
23.the board of directors 董事会 1Y0oo jD
24.knowledge of the entity‘ s business 了解被审计单位情况 F-OZIo
25.assess material misstatement risks评估重大错报风险 ::b;4QL
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xupdjT%4
27.a general knowledge of ————- 初步了解―――的情况 eOmxA<h
28.a more knowledge of—————— 进一步了解的情况 S5 oHe4#89
29.the prior year‘s working papers 以前年度工作底稿 @3=<wz<
30.minutes of meeting 会议纪要 uRcuy/CY
31.business risks 经营风险 2{tJ'3
32.appropriateness 适当性 a}]@o"
33.accounting estimate 会计估计 \Nn%*?f
34.management representations 管理层声明 aj-uk(r
35.going concern assumption 持续经营假设 J#;m)5[ a%
36.audit plan 审计计划 Rl!WH%;c[X
37.significant audit areas 重点审计领域 rG%_O$_dO
38.error 错误 2&f=4b`Z
39.fraud舞弊 V1V4 <Zj
40.modified or additional procedures 修改或追加审计程序 ?\$/#zak
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 %+JTQy
43.unusual pressures 异常压力 ",@g
44.the suspected noncompliance 涉嫌存在违法行为 /r{5Lyk*
45.materialiy 重要性 ,<WykeC
46.exceed the materiality level 超过重要性水平 Z#V\[
47.approach the materiality level 接近重要性水平 *)SgdC/f
48.an acceptably low level 可接受水平 ,>%r|YSJ)
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 q&S
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50.misstatements or omissions 错报或漏报 XD>@EYN<X
51.aggregate 总计 Gjh7cm>
52.subsequent events 期后事项 6Z}))*3 9
53.adjust the financial statements 调整财务报表 l;FgX+)
54.perform additional audit procedures 实施追加的审计程序 &otgN<H9
55.audit risk 审计风险 kqB00
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56.detection risk 检查风险 $1
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57.inappropriate audit opinion 不适当的审计意见 qUg4-Z4
58.material misstatement 重大的错报 TBp5xz`
59.tolerable misstatement 可容忍错报 a8U2c;
60.the acceptable level of detection risk 可接受的检查风险 C&"
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61.assessed level of material misstatement risk 重大错报风险的评估水平 w~-d4M NM
62.simall business 小规模企业 a2FIFWvW
63.accounting system 会计系统 X~4:sJ\P=
64.test of control 控制测试 2|o$eq3t
65.walk-through test 穿行测试 dgD%I
66.communication 沟通 ^aoLry&i=
67.flow chart 流程图 h--!pE+
68.reperformance of internal control 重新执行 wd0ACF
69.audit evidence 审计证据 2DQC)Pe+z
70.substantive procedures 实质性程序 -"L6^IH7
71.assertions 认定 :!\./z8v
72.esistence 存在 nuA!Jln_
73.occurrence 发生 m1;jS|
74.completeness 完整性 aN3{\^
75.rights and obligations 权利和义务 wfzb:Aig`
76.valuation and allocation 计价和分摊 eci\Q,
77.cutoff 截止 5ZxBmQ
78.accuracy 准确性 A1;t60z+q>
79.classification 分类 >,2],X"G
80.inspection 检查 &|;!St]!M
81.supervision of counting 监盘 FZ/&[;E!
82.observation 观察 U.x.gZRo[
83.confirmation 函证 /_(Dq8^g@
84.computation 计算 FX 3[U+
85.analytical procedures 分析程序 L
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86.vouch 核对 @jeV[N,0
87.trace 追查 )HE yTHLtJ
88.audit sampling 审计抽样 ?xs0J
89.error 误差 t,6=EK*3T
90.expected error 预期误差 S_6
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91.population 总体 s1q d/
92.sampling risk 抽样风险 wH<*
93.non- sampling risk 非抽样风险 jT0fF
94.sampling unit 抽样单位 jm"xf7
95.statistical sampling 统计抽样 eL!6}y}W
96.tolerable error 可容忍误差 vt,X:3
97.the risk of under reliance 信赖不足风险 jL1UPN
98.the risk of over reliance 信赖过度风险 mqw.v$>
99.the risk of incorrect rejection 误拒风险 K-5)Y+| >
100. the risk of incorrect acceptance 误受风险 WI3!?>d
101.working trial balance 试算平衡表 V5w^Le_^
102.index and cross-referencing 索引和交叉索引 {BU,kjv1g
103.cash receipt 现金收入 @gz?T;EC
104.cash disbursement 现金支出 JTJ4a8DE
105.bank statement 银行对账单 `^[ra%a
106.bank reconciliation 银行存款余额调节表 j!rz@Y3
107.balance sheet date 资产负债表日 h,g~J-x`|
108.net realizable value 可变现净值 bcf OpA
109.storeroom 仓库 'l;|t"R12
110.sale invoice 销售发票 bE"CSK#
111.price list 价目表 ,\7okf7H,-
112.positive confirmation request 积极式询证函 }S4Fy3)
113.negative confirmation request 消极式询证函 {HeMdGn9
114.purchase requisition 请购单 7;{F"/A
115.receiving report 验收报告 $Izk]o;X~
116.gross margin 毛利 R,lr&;a8
117.manufacturing overhead 制造费用 ^;d;b<
118.material requisition 领料单 fBmx +7
119.inventory-taking 存货盘点 k,,}N9
120.bond certificate 债券 3#unh`3b
121.stock certificate 股票 \D=B-dREq
122.audit report 审计报告 vvC GzOv
123.entity 被审计单位 }$ der
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 H2} i .
126.qualified opinion 保留意见 DS
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127.disclaimer of opinion 无法表示意见 0OXd*
128.adverse opinion 否定意见 z,WrLZC
129 Auditors‘Report审计报告 o^D{WH\p
130 internal audit内部审计 2+HiaYDZ
131 public sector audit政府审计 Cpl)byb
账项基础审计accounting number-based audit 7w|s8B
风险导向审计方法risk-oriented audit approach CAO$Z
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