1.audit 审计 !x
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2.attestation PSPTL3_~
鉴证 'xIyGDe
3.credibility zX
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可信赖程度 I!P4(3skAB
4.audit of financial statements 财务报表审计 E>E*ZZuhj
5.agreed-upon procedures 执行商定程序 7'z(~3D
6.high levels of assurance 高水平保证 S_6g~PHsr
7.compilation 编制 \wYc1M@7V
8.reliability 可靠性 >z(wf>2J
9.relevance 相关性 F>*{e
10.professional skepticism 职业谨慎 SAR=
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11.objectivity 客观性 30s; }
12. professional competence 专业胜任能力 :_v!#H)
13.Senior/CPA-in-charge 项目经理 HmMO*k<6@
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 GF*>~_Yr
16.the client 委托人 \/ErPi=g
17.change CPA 更换注册会计师 *7ZtNo[+
18.the existing CPA 现任注册会计师 Q=WySIF.
19.the successor CPA 后任注册会计师 sf$o(^P9\A
20.the preceding CPA前任注册会计师 t8P PE
21.issue the audit report 出具审计报告 1c$vLo832
22.expert 专家 l-<`m#/v
23.the board of directors 董事会 (-,>qMQs
24.knowledge of the entity‘ s business 了解被审计单位情况 7\Co`J>p2
25.assess material misstatement risks评估重大错报风险 1fH<VgF`
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 h$`#YNd'
27.a general knowledge of ————- 初步了解―――的情况 ziiwxx_
28.a more knowledge of—————— 进一步了解的情况 )hBE11,PB
29.the prior year‘s working papers 以前年度工作底稿 wPX*%0]
30.minutes of meeting 会议纪要 A|L'ih/
31.business risks 经营风险 ?F_)-
32.appropriateness 适当性 Q,gLi\siI
33.accounting estimate 会计估计 zyFUl%
34.management representations 管理层声明 {WQq}-(
35.going concern assumption 持续经营假设 :S -";.:"
36.audit plan 审计计划 .1#kDM
37.significant audit areas 重点审计领域 r{_ >ldjq
38.error 错误 %Ds+GM
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39.fraud舞弊 y! ~qbh[
40.modified or additional procedures 修改或追加审计程序 :QPf~\w?
41.misappropriation of assets 侵占资产 uR$i48}
42.transactions without substance 虚假交易 1y(UgEg
43.unusual pressures 异常压力 U<^F4*G
44.the suspected noncompliance 涉嫌存在违法行为 -_em%o3XC
45.materialiy 重要性 GSi>l,y'
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 Su7bm1
48.an acceptably low level 可接受水平 B$XwTJ>
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 O$D?A2eI
50.misstatements or omissions 错报或漏报 K\u_Ji]k
51.aggregate 总计 3TS_-l
52.subsequent events 期后事项 g9~]s9
53.adjust the financial statements 调整财务报表 n<7u>;SJQ
54.perform additional audit procedures 实施追加的审计程序 v-Qmx-N
55.audit risk 审计风险 D d,2;#_
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 4CrLkr
58.material misstatement 重大的错报 %S
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59.tolerable misstatement 可容忍错报 A&"%os
60.the acceptable level of detection risk 可接受的检查风险 %%JMb=!%2
61.assessed level of material misstatement risk 重大错报风险的评估水平 xr%#dV
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62.simall business 小规模企业 4<gb36)|4
63.accounting system 会计系统 ]rN#B-aAr
64.test of control 控制测试 cB
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65.walk-through test 穿行测试 b~w=v_[(I
66.communication 沟通 Pw[g
67.flow chart 流程图 Nd@~>&F
68.reperformance of internal control 重新执行 f0>!qt
69.audit evidence 审计证据 69G`2_eKCp
70.substantive procedures 实质性程序 JSr$-C
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71.assertions 认定 ~ G6"3"
72.esistence 存在 t:)ERT")
73.occurrence 发生 'hqBo|
74.completeness 完整性 ~}"]&%Q{J
75.rights and obligations 权利和义务 Ig6T
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76.valuation and allocation 计价和分摊 eE@&ze>X
77.cutoff 截止 y[?-@7i
78.accuracy 准确性
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79.classification 分类 %$5H!!~o
80.inspection 检查 E3aDDFDH
81.supervision of counting 监盘 .(CP. d
82.observation 观察 ye}p~&
83.confirmation 函证 T~:|
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84.computation 计算 OEx^3z^
85.analytical procedures 分析程序 JW.=T)
86.vouch 核对 $~;D9
87.trace 追查 uxaYCa?
88.audit sampling 审计抽样 wU\s;
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89.error 误差 Bun><Y
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90.expected error 预期误差 ^=
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91.population 总体 P
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92.sampling risk 抽样风险 U.!lTLjfLz
93.non- sampling risk 非抽样风险 L;Z0`mdz
94.sampling unit 抽样单位 3&&9_`r&_
95.statistical sampling 统计抽样 0tg8~H3yy
96.tolerable error 可容忍误差 e]=lKxFh&l
97.the risk of under reliance 信赖不足风险 '6y}ZE[
98.the risk of over reliance 信赖过度风险 Y5ZZ3Ati
99.the risk of incorrect rejection 误拒风险 PjA6Ji;Hu
100. the risk of incorrect acceptance 误受风险 9o*,P,j'}
101.working trial balance 试算平衡表 *jIqAhs0{
102.index and cross-referencing 索引和交叉索引 #n0Y6Pr
103.cash receipt 现金收入 O3DmNq$dz
104.cash disbursement 现金支出 @f]{>OS
105.bank statement 银行对账单 }v:jncp
106.bank reconciliation 银行存款余额调节表 o]:3H8
107.balance sheet date 资产负债表日 ~w8JH2O
108.net realizable value 可变现净值 ,<BbpIQ2o
109.storeroom 仓库 &e-U5'(6v_
110.sale invoice 销售发票 YW u cvw&
111.price list 价目表 p~HW5\4
112.positive confirmation request 积极式询证函 #jA[9gWI
113.negative confirmation request 消极式询证函 D%6;^^WyUx
114.purchase requisition 请购单 <Rh
6r}f
115.receiving report 验收报告 s*
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116.gross margin 毛利 >{\7&}gz
117.manufacturing overhead 制造费用 J]f3CU,<N
118.material requisition 领料单 ;bHV
119.inventory-taking 存货盘点 tyaA\F57
120.bond certificate 债券 4vBL6!z:Z
121.stock certificate 股票 \%^%wXfp
122.audit report 审计报告 5p.rwNE
123.entity 被审计单位 M@0;B30L
124.addressee of the audit report 审计报告的收件人 hW!)w
125.unqualified opinion 无保留意见 r{l(O,|e
126.qualified opinion 保留意见 U- )i+}Ng
127.disclaimer of opinion 无法表示意见 0d8%T<=J
128.adverse opinion 否定意见 zg-2C>(6a
129 Auditors‘Report审计报告 Hx,0zS%>
130 internal audit内部审计 s(X;Eha
131 public sector audit政府审计 .{y
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账项基础审计accounting number-based audit pPd#N'\*
风险导向审计方法risk-oriented audit approach "Ph^BUAb