1.audit 审计 ym6Emf]
2.attestation 85io%>&0
鉴证 uGXvP(Pg'
3.credibility hl**G4z9q
可信赖程度 J+ :3==,
4.audit of financial statements 财务报表审计 UdkNb}L
5.agreed-upon procedures 执行商定程序 lY`WEu
6.high levels of assurance 高水平保证 W%ix|R^2]
7.compilation 编制 V?JmIor
8.reliability 可靠性 8q9^
9.relevance 相关性 cp8w
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10.professional skepticism 职业谨慎 ~oSA&v4V
11.objectivity 客观性 i=b'_SZ'
12. professional competence 专业胜任能力 &f 'Lll
13.Senior/CPA-in-charge 项目经理 TTj] _R{n
14.audit engagement letter 业务约定书 bupW*fD:
15.recurring audit 连续审计 oSMIWwg7G
16.the client 委托人 av(qV$2
17.change CPA 更换注册会计师 }.|a0N 5
18.the existing CPA 现任注册会计师 Lp$&eROFVs
19.the successor CPA 后任注册会计师 7SkW!5
20.the preceding CPA前任注册会计师 cC`PmDGq
21.issue the audit report 出具审计报告 #5IfF~*i
22.expert 专家 D
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23.the board of directors 董事会 ,n{|d33
24.knowledge of the entity‘ s business 了解被审计单位情况 M059"X="
25.assess material misstatement risks评估重大错报风险 ~{yQsEU
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 .TRp7
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27.a general knowledge of ————- 初步了解―――的情况 O`0A#h&No
28.a more knowledge of—————— 进一步了解的情况 9fqCE619a
29.the prior year‘s working papers 以前年度工作底稿 \]t}N
30.minutes of meeting 会议纪要 dy0xz5N-
31.business risks 经营风险 pXxpEv
32.appropriateness 适当性 ud,_^Ul
33.accounting estimate 会计估计 s\1c.
34.management representations 管理层声明 $k3l[@;hE
35.going concern assumption 持续经营假设 ZEU
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36.audit plan 审计计划 <Dp[F|r
37.significant audit areas 重点审计领域 z 4`H<Pn
38.error 错误 bU"2D.k
39.fraud舞弊 Rwz (20n\^
40.modified or additional procedures 修改或追加审计程序 ]u O|YLWp
41.misappropriation of assets 侵占资产 cLnvb!g'#
42.transactions without substance 虚假交易 >9]i#So^
43.unusual pressures 异常压力 >_?Waz%
44.the suspected noncompliance 涉嫌存在违法行为 Jro%zZle
45.materialiy 重要性 T
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46.exceed the materiality level 超过重要性水平 #v4q:&yKf
47.approach the materiality level 接近重要性水平 baM@HpMhM
48.an acceptably low level 可接受水平 1:iT#~n
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6m{1im=
50.misstatements or omissions 错报或漏报 pSJc.j
51.aggregate 总计 ob.=QQQs
52.subsequent events 期后事项 }x
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53.adjust the financial statements 调整财务报表 .q7o7J%
54.perform additional audit procedures 实施追加的审计程序 4ky@rcD 1
55.audit risk 审计风险 U*6)/.J
56.detection risk 检查风险 UDz#?ZWnd
57.inappropriate audit opinion 不适当的审计意见 J'>i3eLq
58.material misstatement 重大的错报 qB IKJ
59.tolerable misstatement 可容忍错报 ueazAsk3g
60.the acceptable level of detection risk 可接受的检查风险 N-Nq*
61.assessed level of material misstatement risk 重大错报风险的评估水平 T"$yh2tSY
62.simall business 小规模企业 7Z<ba^r}
63.accounting system 会计系统 PxHHh{y%c
64.test of control 控制测试 gNG_,+=!
65.walk-through test 穿行测试 V<;w
66.communication 沟通 ?N*|S)BN
67.flow chart 流程图 UjU*`}k3
68.reperformance of internal control 重新执行 2U;ImC1g
69.audit evidence 审计证据 Q7$K,7flf;
70.substantive procedures 实质性程序 ,2YkQ/>
71.assertions 认定 36U
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72.esistence 存在 z!GLug*j`
73.occurrence 发生 +MfdZD
74.completeness 完整性 #A2)]XvY
75.rights and obligations 权利和义务 3o=K?eOdg
76.valuation and allocation 计价和分摊 .UuCTH;6`
77.cutoff 截止 4>&%N\$*
78.accuracy 准确性
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79.classification 分类 6U`yf&D
80.inspection 检查 hkq[xgX
81.supervision of counting 监盘 }Q
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82.observation 观察 `'{>2d%\g
83.confirmation 函证 5xawa:K
84.computation 计算 O:Fnxp5@
85.analytical procedures 分析程序 ?x(]U+
86.vouch 核对 }qf)L.
87.trace 追查 TYQ7jt0=.-
88.audit sampling 审计抽样 IE-c^'W=}m
89.error 误差 OA_Bz"
90.expected error 预期误差 iwl\&uNQU
91.population 总体 02_%a1g
92.sampling risk 抽样风险 bI,gNVN=
93.non- sampling risk 非抽样风险 i<*{Z~B
94.sampling unit 抽样单位 BQcrF{
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95.statistical sampling 统计抽样 ^Z{W1uYi
96.tolerable error 可容忍误差 2,Og(_0>
97.the risk of under reliance 信赖不足风险 Ck|3
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 VE<&0d<
100. the risk of incorrect acceptance 误受风险 0P<bS?e<l
101.working trial balance 试算平衡表 +d0&(b
102.index and cross-referencing 索引和交叉索引 MW^,l=kqW)
103.cash receipt 现金收入 SG{> t*E
104.cash disbursement 现金支出 Q}N.DM@d3
105.bank statement 银行对账单 cbo
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106.bank reconciliation 银行存款余额调节表 ix<sorR H
107.balance sheet date 资产负债表日 S(c ,Sinc
108.net realizable value 可变现净值 5m`@ 4%)zp
109.storeroom 仓库 X/_e#H0
110.sale invoice 销售发票 _Kp{b"G
111.price list 价目表 F8J;L](Dq
112.positive confirmation request 积极式询证函 &!uNN|W
113.negative confirmation request 消极式询证函 ~@x@uY$5
114.purchase requisition 请购单 8Q&hhmOnz
115.receiving report 验收报告 "0F =txduS
116.gross margin 毛利 ]}_@!F)
117.manufacturing overhead 制造费用 Ub%al
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118.material requisition 领料单 Qo!/]\
119.inventory-taking 存货盘点 ))"
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120.bond certificate 债券 P~V0<$C
121.stock certificate 股票 <|_/i/H
122.audit report 审计报告 8,BNs5
123.entity 被审计单位 p4
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124.addressee of the audit report 审计报告的收件人 V=pg9KR!T
125.unqualified opinion 无保留意见 sD,[,6(
126.qualified opinion 保留意见 Vj7(6'Hg
127.disclaimer of opinion 无法表示意见 +)C?v&N
128.adverse opinion 否定意见 4}FuoQL
129 Auditors‘Report审计报告 /;t42
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130 internal audit内部审计 7-"ml\z
131 public sector audit政府审计 }xx[=t=nUf
账项基础审计accounting number-based audit uP\?y(="
风险导向审计方法risk-oriented audit approach :"9 :J