1.audit 审计 JE?XZp@V
2.attestation 3Yr
鉴证 "iKK&%W
3.credibility +
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可信赖程度 >MhkNy
4.audit of financial statements 财务报表审计 ^^%*2^
5.agreed-upon procedures 执行商定程序 7*4F-5G/
6.high levels of assurance 高水平保证 =lffr?#&B
7.compilation 编制 %Ajf|Go0/G
8.reliability 可靠性 QVFa<>8/md
9.relevance 相关性 BS{">lPmx
10.professional skepticism 职业谨慎 {<|0M%v
11.objectivity 客观性 LXx3
12. professional competence 专业胜任能力 P|6m%y
13.Senior/CPA-in-charge 项目经理 QR,i
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14.audit engagement letter 业务约定书 jwE<}y
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15.recurring audit 连续审计 f< '~K
16.the client 委托人 fj"S|]e
17.change CPA 更换注册会计师 k,&W5zBKe
18.the existing CPA 现任注册会计师 |epe;/
19.the successor CPA 后任注册会计师 = F:d#j>F
20.the preceding CPA前任注册会计师 +6TKk~0e^
21.issue the audit report 出具审计报告 #6YNgJNk
22.expert 专家 9PGSr4V1
23.the board of directors 董事会 _mn4z+
24.knowledge of the entity‘ s business 了解被审计单位情况 bG
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25.assess material misstatement risks评估重大错报风险 QP
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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 ,v^it+Jc'
27.a general knowledge of ————- 初步了解―――的情况 7%F9.h
28.a more knowledge of—————— 进一步了解的情况 lc'Jn$O@
29.the prior year‘s working papers 以前年度工作底稿 )@sz\yI%U
30.minutes of meeting 会议纪要 8T2$0
31.business risks 经营风险 2R1W[,Ga!
32.appropriateness 适当性 ",K6zALJ
33.accounting estimate 会计估计 czT$mKj3
34.management representations 管理层声明 q=
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35.going concern assumption 持续经营假设 g;*~xo
36.audit plan 审计计划 1 8&^k|
37.significant audit areas 重点审计领域 8d>OtDLa
38.error 错误
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39.fraud舞弊 j0OxR.S
40.modified or additional procedures 修改或追加审计程序 LS \4y&J40
41.misappropriation of assets 侵占资产 ?Jx8z`(
42.transactions without substance 虚假交易 d:j$!@o
43.unusual pressures 异常压力 PmTA3aH
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 k!!o!r BS
46.exceed the materiality level 超过重要性水平 $w65/
47.approach the materiality level 接近重要性水平 b _6j77
48.an acceptably low level 可接受水平 ]6(NeS+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 N2~Nc"L
50.misstatements or omissions 错报或漏报 "q%Q[^b
51.aggregate 总计 Nlo*vu
52.subsequent events 期后事项 u'iOa
53.adjust the financial statements 调整财务报表 8ayB<b>+]"
54.perform additional audit procedures 实施追加的审计程序 kgA')]
55.audit risk 审计风险 "V^(i%E;
56.detection risk 检查风险 :,cSEST
57.inappropriate audit opinion 不适当的审计意见 '\\J95*`
58.material misstatement 重大的错报 ")8wu1V-
59.tolerable misstatement 可容忍错报 x0 j$]$
60.the acceptable level of detection risk 可接受的检查风险 .lj\H
61.assessed level of material misstatement risk 重大错报风险的评估水平 Dn9Ta}miTO
62.simall business 小规模企业 3s$m0
63.accounting system 会计系统 4sG^bZ,
64.test of control 控制测试 qf'uXH
65.walk-through test 穿行测试 W>h[aVTO
66.communication 沟通 2.CI^.5&
67.flow chart 流程图 !,I}2,1%k
68.reperformance of internal control 重新执行 xKIm2% U9
69.audit evidence 审计证据 zfvl<"Rv
70.substantive procedures 实质性程序 yA6"8f
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71.assertions 认定 _o<8R@1
72.esistence 存在 *P9)M%
73.occurrence 发生 6Si z9
74.completeness 完整性 0;]tC\D1
75.rights and obligations 权利和义务 zg "<N
76.valuation and allocation 计价和分摊 Vw+U?
77.cutoff 截止 0Y[mh@(
78.accuracy 准确性 k(V#{
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79.classification 分类 BE:GB?XBH
80.inspection 检查 ;i\i+:=
81.supervision of counting 监盘 K /. ;N.9
82.observation 观察 RW%e%
83.confirmation 函证 /}(w{6C
84.computation 计算 #knpZ'
85.analytical procedures 分析程序 %e=BC^VW
86.vouch 核对 eB5;wH
87.trace 追查 ++5SofG@
88.audit sampling 审计抽样 F4KXx^~o
89.error 误差 bluhiiATd
90.expected error 预期误差 \z0"
91.population 总体 <Ms,0YKx
92.sampling risk 抽样风险 mpN|U(n
93.non- sampling risk 非抽样风险 +Z/Pj_.o
94.sampling unit 抽样单位 t13wQt
95.statistical sampling 统计抽样 -Y;(yTtz
96.tolerable error 可容忍误差 s [@II]
97.the risk of under reliance 信赖不足风险 ^!?W!k!:V
98.the risk of over reliance 信赖过度风险 b,~6cDU
99.the risk of incorrect rejection 误拒风险 O cd
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100. the risk of incorrect acceptance 误受风险 3/oVl
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101.working trial balance 试算平衡表 x2(hp
102.index and cross-referencing 索引和交叉索引 yB,$4:C
103.cash receipt 现金收入 <`n
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104.cash disbursement 现金支出 xyBWV]Y
105.bank statement 银行对账单 {rf.sN~M
106.bank reconciliation 银行存款余额调节表 \"|E8A6/
107.balance sheet date 资产负债表日 &n91f
108.net realizable value 可变现净值 x^xlH!Sc
109.storeroom 仓库 w%KU@$
110.sale invoice 销售发票 Z;-=x
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111.price list 价目表 8<{)|GoqB
112.positive confirmation request 积极式询证函 ~*ST fyFw
113.negative confirmation request 消极式询证函 2E;UHR
114.purchase requisition 请购单 7c5+8k3
115.receiving report 验收报告 o
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116.gross margin 毛利 SI^!e
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117.manufacturing overhead 制造费用 M e_.X_
118.material requisition 领料单 Am{Vtl)i
119.inventory-taking 存货盘点 s<h]2W
120.bond certificate 债券 JPRo<jt=
121.stock certificate 股票
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122.audit report 审计报告 |@!4BA
123.entity 被审计单位 :Z3Tyj}4
124.addressee of the audit report 审计报告的收件人 Xy5#wDRC
125.unqualified opinion 无保留意见 6Q"fRXM
126.qualified opinion 保留意见 w|lA%H7`J
127.disclaimer of opinion 无法表示意见 $~W=)f9
128.adverse opinion 否定意见 Pp#
129 Auditors‘Report审计报告 a9}7K/Y=d
130 internal audit内部审计 Psm5J80}n
131 public sector audit政府审计 #{-B`FAQ
账项基础审计accounting number-based audit vtk0 j
风险导向审计方法risk-oriented audit approach o9*}>J<+RQ