1.audit 审计 ?q91:H
2.attestation !E&MBAKy
鉴证 w+f=RHX"{
3.credibility
U w Eiz
可信赖程度 >#N[GrJAE
4.audit of financial statements 财务报表审计 N\R=cwk
5.agreed-upon procedures 执行商定程序 F,v7ifo#f
6.high levels of assurance 高水平保证 x0Bw{>Q
7.compilation 编制 Q_}/ Pn$1
8.reliability 可靠性 `Q9+k<
9.relevance 相关性 ^,7=X8Su
10.professional skepticism 职业谨慎 3eg5oAZ)G8
11.objectivity 客观性
&:!ij
12. professional competence 专业胜任能力 kX8=cL9G
13.Senior/CPA-in-charge 项目经理 *W^=XbG
14.audit engagement letter 业务约定书 [b`6v`x
15.recurring audit 连续审计 zk>h u<_
16.the client 委托人
kfj%
17.change CPA 更换注册会计师 Gc;B[/:
18.the existing CPA 现任注册会计师 x N`T
19.the successor CPA 后任注册会计师 .C5@QKU
20.the preceding CPA前任注册会计师 |%ZpatZA5
21.issue the audit report 出具审计报告 dERc}oAh(
22.expert 专家 |U=(b,
23.the board of directors 董事会 5G?.T
?
24.knowledge of the entity‘ s business 了解被审计单位情况 7c::Qf[|
25.assess material misstatement risks评估重大错报风险 VG#Q;Xd}
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 :dDxxrs"
27.a general knowledge of ————- 初步了解―――的情况 aJ2H.
E
28.a more knowledge of—————— 进一步了解的情况 V} bM!5 H
29.the prior year‘s working papers 以前年度工作底稿 0$2={s4ze
30.minutes of meeting 会议纪要 ahp1!=Z-=
31.business risks 经营风险 2X_ >vIlEm
32.appropriateness 适当性 ~hD{coVTI
33.accounting estimate 会计估计 ;E's4jWq
34.management representations 管理层声明 p\+6"28{_~
35.going concern assumption 持续经营假设 #Wx=v$"
36.audit plan 审计计划 eU~?p|Np
37.significant audit areas 重点审计领域 6_ ]8\n
38.error 错误 4e/cqN6
39.fraud舞弊 ,o)4p\nV
40.modified or additional procedures 修改或追加审计程序 h[H%:743
41.misappropriation of assets 侵占资产 n2E4!L|q
42.transactions without substance 虚假交易 2f`xHI/@fj
43.unusual pressures 异常压力 #HDe
sen
44.the suspected noncompliance 涉嫌存在违法行为 0UD"^zgY
45.materialiy 重要性 X2P``YFV{
46.exceed the materiality level 超过重要性水平 NUu;tjt:
47.approach the materiality level 接近重要性水平 Ws>i)6[
48.an acceptably low level 可接受水平 ;fx1!:;.
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 f+^c@0que
50.misstatements or omissions 错报或漏报 xA9V$# d|
51.aggregate 总计 &(0N.
=R
52.subsequent events 期后事项 xPvRQ
53.adjust the financial statements 调整财务报表 fKYKW?g;)Z
54.perform additional audit procedures 实施追加的审计程序 -eq=4N=s
55.audit risk 审计风险 "VQ|Ed
56.detection risk 检查风险 ^}>zYt
57.inappropriate audit opinion 不适当的审计意见 |X,$?ZDap
58.material misstatement 重大的错报 .@fK;/OuC
59.tolerable misstatement 可容忍错报 U0!^m1U:
60.the acceptable level of detection risk 可接受的检查风险 c6f|
y_2
61.assessed level of material misstatement risk 重大错报风险的评估水平 OiYNH~hv
62.simall business 小规模企业 Sb'N];
63.accounting system 会计系统
{VS''Lv
64.test of control 控制测试 f2`P8$U)R
65.walk-through test 穿行测试 w 9/nVu
66.communication 沟通 #4Dn@Gqh.Y
67.flow chart 流程图 @gH(/
pFX
68.reperformance of internal control 重新执行 ]z+*?cc
69.audit evidence 审计证据 ?s1u#'aO
70.substantive procedures 实质性程序 X!HDj<
71.assertions 认定 YCir Oge
72.esistence 存在 F_ ,L2J
73.occurrence 发生 VfQMFb',o
74.completeness 完整性 /#:Rd^
75.rights and obligations 权利和义务 oNiToFbQu
76.valuation and allocation 计价和分摊 av'd%LZP
77.cutoff 截止 [q|?f?Zl
78.accuracy 准确性 'bZMh9|
79.classification 分类 _!
CK
80.inspection 检查 #;wkr))
81.supervision of counting 监盘 sI^@A=.@
82.observation 观察 #> 7')G
83.confirmation 函证 k&MlQ2'!<
84.computation 计算 b`(yu.{Jn
85.analytical procedures 分析程序 7(
yXsVq
86.vouch 核对 I{`KKui<M
87.trace 追查 HiQoRk
88.audit sampling 审计抽样 6T R8D\
89.error 误差 ,k4z;
90.expected error 预期误差 73'U#@g6
91.population 总体 MV
Hz$hyB
92.sampling risk 抽样风险 9
Q0#We*
93.non- sampling risk 非抽样风险 ~AEqfIx*^&
94.sampling unit 抽样单位 +^/Nil
95.statistical sampling 统计抽样 l9M#]*{
96.tolerable error 可容忍误差 f}L>&^I)
97.the risk of under reliance 信赖不足风险
u5u0*c
98.the risk of over reliance 信赖过度风险 ^U-vD[O8
99.the risk of incorrect rejection 误拒风险 v< 65(I>
100. the risk of incorrect acceptance 误受风险 r24\DvS
101.working trial balance 试算平衡表 kA7~Yu5|
102.index and cross-referencing 索引和交叉索引 Y{%4F%Oy
103.cash receipt 现金收入
7yMieUF
104.cash disbursement 现金支出 nu
\
105.bank statement 银行对账单 *%ed;>6:Q
106.bank reconciliation 银行存款余额调节表 t!J";l
107.balance sheet date 资产负债表日 7bgnZ]r8t
108.net realizable value 可变现净值 dAu^{1+2
109.storeroom 仓库 30sC4}
110.sale invoice 销售发票 ^q4l4)8jX
111.price list 价目表 ?)A]q'
O
112.positive confirmation request 积极式询证函 NYSj^k;^(z
113.negative confirmation request 消极式询证函 3EbnZb
114.purchase requisition 请购单 2 ||KP|5@
115.receiving report 验收报告 ;']vY
116.gross margin 毛利 9s;!iDFn
117.manufacturing overhead 制造费用 gp#b
Q
118.material requisition 领料单 U6/m_`nc
119.inventory-taking 存货盘点 [JX}1%NA
120.bond certificate 债券 yDCooX0
121.stock certificate 股票 N}8HK^n*
122.audit report 审计报告 x?k
123.entity 被审计单位 afxj[;p!
124.addressee of the audit report 审计报告的收件人 q;1VF;<"vH
125.unqualified opinion 无保留意见 IQ(]66c,
126.qualified opinion 保留意见 2.
HZ+1
127.disclaimer of opinion 无法表示意见 Q9Y9{T
128.adverse opinion 否定意见 "}]GQt< F
129 Auditors‘Report审计报告 /o<}]]YBF
130 internal audit内部审计 Z4wrXss~
131 public sector audit政府审计 9,iq"dQ
账项基础审计accounting number-based audit oW
yN:Qh
风险导向审计方法risk-oriented audit approach <2o.,2?G