1.audit 审计 zt/p'khP3
2.attestation fdr.'aMf%
鉴证 v~-z["=}!
3.credibility ydp?%RB3w
可信赖程度 R_4]6{Rm
4.audit of financial statements 财务报表审计 S0.
5.agreed-upon procedures 执行商定程序 u@d`$]/>F
6.high levels of assurance 高水平保证 p)}iUU2N
7.compilation 编制 4>]^1J7Wz
8.reliability 可靠性 |RT#ZMJek
9.relevance 相关性 [\N,ow,n
10.professional skepticism 职业谨慎 >L$g ;(g
11.objectivity 客观性 p"^^9'`=
12. professional competence 专业胜任能力 arf`%9M
13.Senior/CPA-in-charge 项目经理 W-mi1l^H{
14.audit engagement letter 业务约定书 w
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15.recurring audit 连续审计 =\s(v-8
16.the client 委托人 _2{i}L
17.change CPA 更换注册会计师 ;OW`(jC
18.the existing CPA 现任注册会计师 ,=KJ7zIK?
19.the successor CPA 后任注册会计师 0Eq.l <
20.the preceding CPA前任注册会计师 c_b^t09
21.issue the audit report 出具审计报告 "kyy>H9)
22.expert 专家 ]>h2h ?2te
23.the board of directors 董事会 e9r#r~Qq|
24.knowledge of the entity‘ s business 了解被审计单位情况 k#k !AcC
25.assess material misstatement risks评估重大错报风险 =L~,HS(l,
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 9ls<Y
27.a general knowledge of ————- 初步了解―――的情况 I^ W
28.a more knowledge of—————— 进一步了解的情况 .Ajs0 T2
29.the prior year‘s working papers 以前年度工作底稿 >O[# 661
30.minutes of meeting 会议纪要 <Q)6N!Tp^
31.business risks 经营风险 mNw|S*C
32.appropriateness 适当性 "dwx;E
33.accounting estimate 会计估计 O?X
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34.management representations 管理层声明 eN]0]9JO
35.going concern assumption 持续经营假设 +=I_3Wtth
36.audit plan 审计计划 cad1eOT'
37.significant audit areas 重点审计领域 !?B9 0(
38.error 错误 d#7 z
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39.fraud舞弊 Tysh~C|1
40.modified or additional procedures 修改或追加审计程序 ji{V#
41.misappropriation of assets 侵占资产 UNLy{0tA
42.transactions without substance 虚假交易 _[h1SAJ
43.unusual pressures 异常压力 #tG
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44.the suspected noncompliance 涉嫌存在违法行为 s$xctIbm?,
45.materialiy 重要性 vW6Pf^yJ
46.exceed the materiality level 超过重要性水平 Gad!}dz
47.approach the materiality level 接近重要性水平 88Yp0T<1
48.an acceptably low level 可接受水平 ,c_[`q\
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 F;yq/e#Q
50.misstatements or omissions 错报或漏报 OI B~W
51.aggregate 总计 vvw6 GB,M
52.subsequent events 期后事项 2vWJ|&|p
53.adjust the financial statements 调整财务报表 }S'+Ytea
54.perform additional audit procedures 实施追加的审计程序 }_}C ^
55.audit risk 审计风险 FCQI fJ#
56.detection risk 检查风险 Mvoi
57.inappropriate audit opinion 不适当的审计意见 @TC_XU)&
58.material misstatement 重大的错报 y|V/xm+Fp
59.tolerable misstatement 可容忍错报 VR5$[-E3
60.the acceptable level of detection risk 可接受的检查风险 y]eH@:MJ;A
61.assessed level of material misstatement risk 重大错报风险的评估水平 P7d" E
62.simall business 小规模企业 ch,<4E/c[R
63.accounting system 会计系统 Y1EN|!WZ
64.test of control 控制测试 lwPK^)|}
65.walk-through test 穿行测试 ]qL#/
66.communication 沟通 |mV*HdqU
67.flow chart 流程图 0rY<CV;fZ
68.reperformance of internal control 重新执行 %*]3j^b Q+
69.audit evidence 审计证据 oz%ZEi\bW
70.substantive procedures 实质性程序
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71.assertions 认定 ?,NZ/n
72.esistence 存在 u$x Hi
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73.occurrence 发生 nab:y(]$/
74.completeness 完整性 tUv@4<~,/
75.rights and obligations 权利和义务 ohusL9D
76.valuation and allocation 计价和分摊 u*`acm
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77.cutoff 截止 ON _uu]=
78.accuracy 准确性 /Q5pAn -u
79.classification 分类 0wXfu"E{
80.inspection 检查 i{PRj
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81.supervision of counting 监盘 'R8VCj
82.observation 观察 iyrUY
83.confirmation 函证 KbVV[
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84.computation 计算 !cT#G
85.analytical procedures 分析程序
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86.vouch 核对 Q?n} ~(%&
87.trace 追查 cqr!*
88.audit sampling 审计抽样 (:].?o
89.error 误差 sLzcTGa2:z
90.expected error 预期误差
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91.population 总体 t`+x5*gW
92.sampling risk 抽样风险 ~}w(YQy=y
93.non- sampling risk 非抽样风险 )ruC_)
94.sampling unit 抽样单位 8e)k5[\m
95.statistical sampling 统计抽样 b,/fz6
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96.tolerable error 可容忍误差 WaF<qhu*
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 <M=U
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99.the risk of incorrect rejection 误拒风险 ,XCC#F(d1
100. the risk of incorrect acceptance 误受风险 DzO0V"+H}k
101.working trial balance 试算平衡表 IPa08/
102.index and cross-referencing 索引和交叉索引 i68'|4o
103.cash receipt 现金收入 6G7B&"&
104.cash disbursement 现金支出 rX%#Q\0h
105.bank statement 银行对账单 8qp!S1Qnv
106.bank reconciliation 银行存款余额调节表 C9x'yBDv
107.balance sheet date 资产负债表日 Y}'C'PR
108.net realizable value 可变现净值 Tz+2g&+
109.storeroom 仓库 ?2OT :/ I,
110.sale invoice 销售发票 @JE:\
111.price list 价目表 j{>E.F2.
112.positive confirmation request 积极式询证函 g$kK)z
113.negative confirmation request 消极式询证函 f!e8xDfA
114.purchase requisition 请购单 !(F+~,
115.receiving report 验收报告 <|k!wfHL
116.gross margin 毛利 2{!'L'km
117.manufacturing overhead 制造费用 n_AW0i.
118.material requisition 领料单 !Zgb|e8<
119.inventory-taking 存货盘点 ?cCh?>h
120.bond certificate 债券 ,W5pe#n
121.stock certificate 股票 ,ZV<o!\
122.audit report 审计报告 6(B0gBCId
123.entity 被审计单位 )Ac8'{Tq/
124.addressee of the audit report 审计报告的收件人 ;#78`x2
125.unqualified opinion 无保留意见 T,Cq;|g5E
126.qualified opinion 保留意见 "v/^nH
127.disclaimer of opinion 无法表示意见 u!oHP
128.adverse opinion 否定意见 pZ+zm6\$
129 Auditors‘Report审计报告 ?Ri
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130 internal audit内部审计 q`E6hm
131 public sector audit政府审计 ?*K;+@EH
账项基础审计accounting number-based audit WW0N"m'
风险导向审计方法risk-oriented audit approach *58<.L|