1.audit 审计 I?^Q084
2.attestation E|F!S(.:,M
鉴证 k;"R y8[k
3.credibility :,xyVb+
可信赖程度 WI*^+E&=*
4.audit of financial statements 财务报表审计 1B9Fb.i
5.agreed-upon procedures 执行商定程序 35]j;8N:
6.high levels of assurance 高水平保证 Ak%no3:9
7.compilation 编制 XwKZv0ub
8.reliability 可靠性 60U{ e}Mkb
9.relevance 相关性 k"3Z@Px
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10.professional skepticism 职业谨慎 UY }9
11.objectivity 客观性 1)P<cNj
12. professional competence 专业胜任能力 >q}
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13.Senior/CPA-in-charge 项目经理 SG(%d^x`R
14.audit engagement letter 业务约定书 Qwp\)jVi
15.recurring audit 连续审计 YYZs#_
16.the client 委托人 CA~em_dC
17.change CPA 更换注册会计师 !9e\O5PmO
18.the existing CPA 现任注册会计师 i
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19.the successor CPA 后任注册会计师 ,Do$`yO+
20.the preceding CPA前任注册会计师 a `[?,W:q
21.issue the audit report 出具审计报告 <ZHY3
22.expert 专家 Q*mMF@-:
23.the board of directors 董事会 k@cZ"jYA
24.knowledge of the entity‘ s business 了解被审计单位情况 IDiUn!6Q
25.assess material misstatement risks评估重大错报风险 OTNZ!U/)j
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 A/Fs?m{7U
27.a general knowledge of ————- 初步了解―――的情况 -6em*$k^
28.a more knowledge of—————— 进一步了解的情况 }e/[$!35
29.the prior year‘s working papers 以前年度工作底稿 [+:mt</HN
30.minutes of meeting 会议纪要 -Z/6;2Q
31.business risks 经营风险 Y7b,td1
32.appropriateness 适当性 N$ qNe'b
33.accounting estimate 会计估计 r+V(1<`2X
34.management representations 管理层声明 ;*j6d3E
35.going concern assumption 持续经营假设 A^= Hu,"e
36.audit plan 审计计划 W=;(t
37.significant audit areas 重点审计领域 mhJOR'2
38.error 错误 #Tg|aW$(*
39.fraud舞弊 Y|x6g(b
40.modified or additional procedures 修改或追加审计程序 YfrTvKX
41.misappropriation of assets 侵占资产 *'`3]!A
42.transactions without substance 虚假交易 &Gy'AUz-
43.unusual pressures 异常压力 FgHB1x4;
44.the suspected noncompliance 涉嫌存在违法行为 [#
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45.materialiy 重要性 +lDGr/
46.exceed the materiality level 超过重要性水平 KOAz-h@6
47.approach the materiality level 接近重要性水平 "PDS
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48.an acceptably low level 可接受水平 =?
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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
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50.misstatements or omissions 错报或漏报 DoCQFSL
51.aggregate 总计 -;/@;W
52.subsequent events 期后事项 <5!RAdaj+
53.adjust the financial statements 调整财务报表 v#<+n{B
54.perform additional audit procedures 实施追加的审计程序 ,<
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55.audit risk 审计风险 $U"P+
56.detection risk 检查风险 ?:;hTY
57.inappropriate audit opinion 不适当的审计意见 3MBz
58.material misstatement 重大的错报 ru6H nLhL
59.tolerable misstatement 可容忍错报 NkjQyMF
60.the acceptable level of detection risk 可接受的检查风险 *C:q _/
61.assessed level of material misstatement risk 重大错报风险的评估水平 1
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62.simall business 小规模企业 /O(;~1B
63.accounting system 会计系统 :;hBq4h
64.test of control 控制测试 [}xIg8
65.walk-through test 穿行测试 9B6_eFb
66.communication 沟通 ?GMeA}j
67.flow chart 流程图 v_1JH<GJ-
68.reperformance of internal control 重新执行 L[[H\
69.audit evidence 审计证据 Bc9|rl V,
70.substantive procedures 实质性程序 onJ[&f
71.assertions 认定 9OJ\n|,(
72.esistence 存在 2sd=G'7!
73.occurrence 发生 pS|JDMo
74.completeness 完整性 1rm$@
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75.rights and obligations 权利和义务 EJ
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76.valuation and allocation 计价和分摊 n.H`1@
77.cutoff 截止 FDGKMGZ
78.accuracy 准确性 E<m"en&v
79.classification 分类 j|$y)FBX
80.inspection 检查 i7w}`
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81.supervision of counting 监盘 :EldP,s#x%
82.observation 观察 dE9aE# o
83.confirmation 函证 uwS'*5tU
84.computation 计算 Zs K'</7
85.analytical procedures 分析程序 px(1Ppb9
86.vouch 核对 @1qUC"Mg
87.trace 追查 A&_i]o
88.audit sampling 审计抽样
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89.error 误差 HjF'~n
90.expected error 预期误差 ;;"c+
91.population 总体 Ad N=y8T
92.sampling risk 抽样风险 |sZ9/G7
93.non- sampling risk 非抽样风险 D<L{Z[
94.sampling unit 抽样单位 ^&w'`-ra
95.statistical sampling 统计抽样 Rx"VscB6z
96.tolerable error 可容忍误差 9787uj]Y}H
97.the risk of under reliance 信赖不足风险 Hd@T8 D*A
98.the risk of over reliance 信赖过度风险 8'_
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99.the risk of incorrect rejection 误拒风险 >, Swk3
100. the risk of incorrect acceptance 误受风险 fO}1(%}d
101.working trial balance 试算平衡表 H&K)q5~
102.index and cross-referencing 索引和交叉索引 T6?d`i i1
103.cash receipt 现金收入 ah@GSu;7
104.cash disbursement 现金支出 {~p %\
105.bank statement 银行对账单 b8-^wJH!
106.bank reconciliation 银行存款余额调节表 $YO]IK$
107.balance sheet date 资产负债表日 K/LaA4
108.net realizable value 可变现净值 E=U^T/
109.storeroom 仓库 %$-3fj7
110.sale invoice 销售发票 [`nyq )
111.price list 价目表 1XKIK(l
112.positive confirmation request 积极式询证函 U?m?8vhR6(
113.negative confirmation request 消极式询证函 6nk|*HPz
114.purchase requisition 请购单 E6IL,Iq9
115.receiving report 验收报告 Fe>#}-`
116.gross margin 毛利 { dxyBDK
117.manufacturing overhead 制造费用 )UU6\2^
118.material requisition 领料单 %;XuA*e
119.inventory-taking 存货盘点 n#AH@`&i
120.bond certificate 债券 9!OCilG
121.stock certificate 股票 |P?B AWYeQ
122.audit report 审计报告 a{YVz\?d}
123.entity 被审计单位 -8J@r2 \
124.addressee of the audit report 审计报告的收件人 3G0\i!*t
125.unqualified opinion 无保留意见 \Hx#p`B%
126.qualified opinion 保留意见 ZFw743G
127.disclaimer of opinion 无法表示意见 YO4ppL~xe
128.adverse opinion 否定意见 sN/Xofh
129 Auditors‘Report审计报告 8i
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130 internal audit内部审计 k
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131 public sector audit政府审计 K?<Odw'k
账项基础审计accounting number-based audit wx7>0[ zE
风险导向审计方法risk-oriented audit approach o~N-x*