1.audit 审计 |hp_X>Uv'
2.attestation "cJ5Fd:*
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3.credibility .M:,pw"S]
可信赖程度 W,Dr2$V
4.audit of financial statements 财务报表审计 aKCCFHq t!
5.agreed-upon procedures 执行商定程序 w
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6.high levels of assurance 高水平保证 y''? yr
7.compilation 编制 [zf9UUc~
8.reliability 可靠性 >47,Hq:2
9.relevance 相关性 N@)4H2_u \
10.professional skepticism 职业谨慎
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11.objectivity 客观性 X[;4.imE
12. professional competence 专业胜任能力 +~FH'DsT
13.Senior/CPA-in-charge 项目经理 wm2Q(l*HH
14.audit engagement letter 业务约定书 8n~@Rj5
15.recurring audit 连续审计 w
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16.the client 委托人 yJb;V#
17.change CPA 更换注册会计师 o'Tqqrr
18.the existing CPA 现任注册会计师 i-E&Y*\^9H
19.the successor CPA 后任注册会计师 9@D,ZSi
20.the preceding CPA前任注册会计师 YVW!u6W'[6
21.issue the audit report 出具审计报告 NJl|/(]v
22.expert 专家 d G:=tf&1R
23.the board of directors 董事会 B)^]V<l(w
24.knowledge of the entity‘ s business 了解被审计单位情况 6dq U4
25.assess material misstatement risks评估重大错报风险 e`}|*^-
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 ol`]6"Sc
27.a general knowledge of ————- 初步了解―――的情况 i@B5B2
28.a more knowledge of—————— 进一步了解的情况 M5) 6|T
29.the prior year‘s working papers 以前年度工作底稿 QX(:!b
30.minutes of meeting 会议纪要 2?
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31.business risks 经营风险 ;y k@`<
32.appropriateness 适当性 \D}/tz5~B
33.accounting estimate 会计估计 lBh {8a|2W
34.management representations 管理层声明 kt;X|`V{5z
35.going concern assumption 持续经营假设 2! wz#EC
36.audit plan 审计计划 Zqam Iq
37.significant audit areas 重点审计领域 7%w4?Nv3I
38.error 错误 n }MG
39.fraud舞弊 3*arW|Xm
40.modified or additional procedures 修改或追加审计程序 U}Hmzb
41.misappropriation of assets 侵占资产 i,RK0q?>
42.transactions without substance 虚假交易 OH=Ffy F,
43.unusual pressures 异常压力 5gJQr%pS
44.the suspected noncompliance 涉嫌存在违法行为 e[e2X<&0RT
45.materialiy 重要性 `pcjOM8u
46.exceed the materiality level 超过重要性水平 @[JQCQ#r
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 y5R6/*;N.
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 R6AZIN:
50.misstatements or omissions 错报或漏报 +qS$t
51.aggregate 总计
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52.subsequent events 期后事项 #vS>^OyP
53.adjust the financial statements 调整财务报表 9CL&tpqv
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54.perform additional audit procedures 实施追加的审计程序 Pel3e ~?t
55.audit risk 审计风险 2'@0|k,yC
56.detection risk 检查风险 _N<qrH^;
57.inappropriate audit opinion 不适当的审计意见 mX2Qf8
58.material misstatement 重大的错报 H3b@;&` &
59.tolerable misstatement 可容忍错报 OK2wxf
60.the acceptable level of detection risk 可接受的检查风险 x3M`l|
61.assessed level of material misstatement risk 重大错报风险的评估水平 (cCB3n\20
62.simall business 小规模企业 TAGqRYgi
63.accounting system 会计系统 DsFrA]
64.test of control 控制测试 ;CU3CLn
65.walk-through test 穿行测试 % l5J
66.communication 沟通
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67.flow chart 流程图 {(aJrSE<z
68.reperformance of internal control 重新执行 8"S0E(,mu
69.audit evidence 审计证据 b9\=NdyCY
70.substantive procedures 实质性程序 *?i~AXJm
71.assertions 认定 ]AfeaU'>
72.esistence 存在 e
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73.occurrence 发生 Ig9$ PP+3
74.completeness 完整性 k'u2a
75.rights and obligations 权利和义务 #FeM.k6
76.valuation and allocation 计价和分摊 Aal yEn&>
77.cutoff 截止 I/'jRM
78.accuracy 准确性 02=eE|Y@
79.classification 分类 Y#rao:I
80.inspection 检查 L;v#9^Fq
81.supervision of counting 监盘 Li7/pUq>}!
82.observation 观察 u/,m2N9cL
83.confirmation 函证 (F#Qu nze
84.computation 计算 fM8 :Nt$
85.analytical procedures 分析程序 UHxXa*HyI
86.vouch 核对 e+&/Tq'2
87.trace 追查 KWd]?e)
88.audit sampling 审计抽样 ,NVQ C=
89.error 误差 Q4Cw{2r
90.expected error 预期误差 [z Y9"B<3
91.population 总体 i*F^;-q)
92.sampling risk 抽样风险 M'[J0*ip
93.non- sampling risk 非抽样风险 %3
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94.sampling unit 抽样单位 s3t{freM
95.statistical sampling 统计抽样 G:A`
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96.tolerable error 可容忍误差 t/nu/yz5E
97.the risk of under reliance 信赖不足风险 okfhd{9
98.the risk of over reliance 信赖过度风险 ^IC|3sr
99.the risk of incorrect rejection 误拒风险 /oh[Nu1D
100. the risk of incorrect acceptance 误受风险 eP;lH~!.0
101.working trial balance 试算平衡表 U?.VY@
102.index and cross-referencing 索引和交叉索引 U${dWxC
103.cash receipt 现金收入 FVHEb\Z
104.cash disbursement 现金支出 )2:d8J\
105.bank statement 银行对账单 m}8c.OJ>K`
106.bank reconciliation 银行存款余额调节表 /pV^w
107.balance sheet date 资产负债表日 Knn$<!>
108.net realizable value 可变现净值 j1>1vD-`T
109.storeroom 仓库 l$z-'
110.sale invoice 销售发票 6R"& !.ZF
111.price list 价目表 rw58bkh6
112.positive confirmation request 积极式询证函 ?L7z\b"_~
113.negative confirmation request 消极式询证函 Vbz$dpT
114.purchase requisition 请购单 _jP]ifu`
115.receiving report 验收报告 0~"{z>s '
116.gross margin 毛利 (?oK+,v?L
117.manufacturing overhead 制造费用 QL
118.material requisition 领料单 f`vB$r>
119.inventory-taking 存货盘点 UKn>.,
120.bond certificate 债券 &(irri_
121.stock certificate 股票 &Q 3!ty
122.audit report 审计报告 na>UFw7>*
123.entity 被审计单位 &@nI(PXv
124.addressee of the audit report 审计报告的收件人 'V } -0
125.unqualified opinion 无保留意见 Br;1kQ%e C
126.qualified opinion 保留意见 !$Nh:(>:
127.disclaimer of opinion 无法表示意见 Wc#4%kT
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 iCa#OQ
130 internal audit内部审计 <08)G7
131 public sector audit政府审计 Me2%X>;
账项基础审计accounting number-based audit 7'CdDB6&.
风险导向审计方法risk-oriented audit approach 08cCrG