1.audit 审计 +Gjy%JFp
2.attestation 0 8U:{LL
鉴证 R"tLu/S n
3.credibility +F@9AO>LF
可信赖程度 6Y=$7%z
4.audit of financial statements 财务报表审计 4~
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5.agreed-upon procedures 执行商定程序 5zUD W?
6.high levels of assurance 高水平保证 SA
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7.compilation 编制 B EY}mR]
8.reliability 可靠性 } o=g)
9.relevance 相关性 ?>w%Lg{L}
10.professional skepticism 职业谨慎 4A*'0!H
11.objectivity 客观性 uX p0D$a
12. professional competence 专业胜任能力 3}sd%vCK
13.Senior/CPA-in-charge 项目经理 Ltu;sw
14.audit engagement letter 业务约定书 U"ZDt
15.recurring audit 连续审计 5bAy@n
16.the client 委托人 hxv/285B
17.change CPA 更换注册会计师 #]C r
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18.the existing CPA 现任注册会计师 ^y??pp<1J
19.the successor CPA 后任注册会计师 VJPt/Dy{
20.the preceding CPA前任注册会计师 b,!h[
21.issue the audit report 出具审计报告 %II |;<
22.expert 专家 Dl7#h,GTc<
23.the board of directors 董事会 K/08F|]a
24.knowledge of the entity‘ s business 了解被审计单位情况 FkRrW^?5G
25.assess material misstatement risks评估重大错报风险 z7GLpTa
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 7wZKK0;T
27.a general knowledge of ————- 初步了解―――的情况 X09&S4
28.a more knowledge of—————— 进一步了解的情况 }?H |
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29.the prior year‘s working papers 以前年度工作底稿 (llg!1
30.minutes of meeting 会议纪要 }3QEclZr
31.business risks 经营风险 "d{ |_Cf
32.appropriateness 适当性 QYg2'`(
33.accounting estimate 会计估计 T]0qd^\4w
34.management representations 管理层声明 9]|cs
35.going concern assumption 持续经营假设 uv Z!3 UH.
36.audit plan 审计计划 g4U%(3,>D
37.significant audit areas 重点审计领域 k/*r2 C
38.error 错误 \[Q,>{^
39.fraud舞弊 p6sXftk
40.modified or additional procedures 修改或追加审计程序 eM{+R^8
41.misappropriation of assets 侵占资产 ?a(ApD\
42.transactions without substance 虚假交易 Y68oBUd_E
43.unusual pressures 异常压力 l].dOso$`
44.the suspected noncompliance 涉嫌存在违法行为 c!j$-Ovm
45.materialiy 重要性 )f,iey\-
46.exceed the materiality level 超过重要性水平 rZ
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47.approach the materiality level 接近重要性水平 q.~_vS%
48.an acceptably low level 可接受水平 kJ{X5&,_
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 MsfY|(/m
50.misstatements or omissions 错报或漏报 va| 1N/&
51.aggregate 总计 :6%wVy5
52.subsequent events 期后事项 QYDSE
53.adjust the financial statements 调整财务报表 yX/ 9jk
54.perform additional audit procedures 实施追加的审计程序 *i&ks>4N
55.audit risk 审计风险 +Y6=;*j$
56.detection risk 检查风险 O*X]oX
57.inappropriate audit opinion 不适当的审计意见 &KT*rL
58.material misstatement 重大的错报 Il,2^54q
59.tolerable misstatement 可容忍错报 7$Jb
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60.the acceptable level of detection risk 可接受的检查风险 KHI-m9(
61.assessed level of material misstatement risk 重大错报风险的评估水平 B
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62.simall business 小规模企业 UXvUU^k"v
63.accounting system 会计系统 3* 1cCM42
64.test of control 控制测试 ~#C7G\R
65.walk-through test 穿行测试 ]-&A)M6
66.communication 沟通 RNiFLD%5
67.flow chart 流程图 Il `35~a
68.reperformance of internal control 重新执行 ~ep-XO
69.audit evidence 审计证据 >
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70.substantive procedures 实质性程序 `8/K+ e`
71.assertions 认定 jZx.MB
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72.esistence 存在 )w4i0Xw^C:
73.occurrence 发生 'S;INs2|->
74.completeness 完整性 j]Kpwf<NS
75.rights and obligations 权利和义务 gY|f[M|
76.valuation and allocation 计价和分摊 +`}QIp0
77.cutoff 截止 Arc6d5Q
78.accuracy 准确性 clV3x`z
79.classification 分类 zmB6Y
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80.inspection 检查 P%2aOsD0
81.supervision of counting 监盘 #ue
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82.observation 观察 r$T\@oTL
83.confirmation 函证 iHBetkAu
84.computation 计算 (E[c-1s
85.analytical procedures 分析程序 >"5f B
86.vouch 核对 l|RBO+}
87.trace 追查 lJb1{\|.,
88.audit sampling 审计抽样 'guXdX]Gu
89.error 误差 $lVR6|n
90.expected error 预期误差 ,a
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91.population 总体 4}.PQ{
92.sampling risk 抽样风险 :8h\x
93.non- sampling risk 非抽样风险 }:+SA
94.sampling unit 抽样单位 JJe8x4
95.statistical sampling 统计抽样 S1$lNB
96.tolerable error 可容忍误差 M$YU_RPl+
97.the risk of under reliance 信赖不足风险 5ir
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98.the risk of over reliance 信赖过度风险 Q3"{v0
99.the risk of incorrect rejection 误拒风险 b'r</n
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100. the risk of incorrect acceptance 误受风险 H1Jk_@b
101.working trial balance 试算平衡表 yxk:5L \A
102.index and cross-referencing 索引和交叉索引 aQ.QkM
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103.cash receipt 现金收入 8FT]B/^&m
104.cash disbursement 现金支出 A:b(@'h
105.bank statement 银行对账单 c~``)N
106.bank reconciliation 银行存款余额调节表 $|"Y|3&X
107.balance sheet date 资产负债表日 d?ru8
108.net realizable value 可变现净值 P K+rr.k]
109.storeroom 仓库 a_Sp}s<J
110.sale invoice 销售发票 tq$L* ++O
111.price list 价目表 r{cmw`WA/P
112.positive confirmation request 积极式询证函 %cO^:
113.negative confirmation request 消极式询证函 <?Ln`,Duk
114.purchase requisition 请购单 )2sE9G,
115.receiving report 验收报告 (n{x"rLy/
116.gross margin 毛利 ^yLhL^Y
117.manufacturing overhead 制造费用 dvAG}<
118.material requisition 领料单 }]#&U/z
119.inventory-taking 存货盘点 !MXn&&e1
120.bond certificate 债券 whi#\>i
121.stock certificate 股票 &2,3R}B/
122.audit report 审计报告 'GI|
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123.entity 被审计单位 6,;dU-A +
124.addressee of the audit report 审计报告的收件人 !n7'TM'
125.unqualified opinion 无保留意见 a`e'HQ
126.qualified opinion 保留意见 CM%Rz-c
127.disclaimer of opinion 无法表示意见 5^ck$af
128.adverse opinion 否定意见 \wV^uS
129 Auditors‘Report审计报告 J Bgq2
130 internal audit内部审计 [I?[N.v
131 public sector audit政府审计 @cr/&
账项基础审计accounting number-based audit 2U|"]tpM&
风险导向审计方法risk-oriented audit approach )
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