1.audit 审计 $r8 ^0ZRr
2.attestation yvHA7eq*"
鉴证 mmEYup(l0;
3.credibility 7k9G(i[-+
可信赖程度 p#?7w
4.audit of financial statements 财务报表审计 v}O30wE
5.agreed-upon procedures 执行商定程序 v|%Z+w
6.high levels of assurance 高水平保证 6ZG+ZHUC&
7.compilation 编制 Hmd]
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8.reliability 可靠性 W~~7C,!
9.relevance 相关性 jW3!6*93
10.professional skepticism 职业谨慎 p
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11.objectivity 客观性 9-
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12. professional competence 专业胜任能力 'H&2HXw&2
13.Senior/CPA-in-charge 项目经理 1
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14.audit engagement letter 业务约定书 LO khjHR
15.recurring audit 连续审计 ,t9^j3I
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16.the client 委托人 7-
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17.change CPA 更换注册会计师 `
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18.the existing CPA 现任注册会计师 >eqxV|]i
19.the successor CPA 后任注册会计师 vss(twg
20.the preceding CPA前任注册会计师 SmdjyK1~8
21.issue the audit report 出具审计报告 hjB@o#S
22.expert 专家 8I8
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23.the board of directors 董事会 )ufg
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24.knowledge of the entity‘ s business 了解被审计单位情况 P&)xz7wG
25.assess material misstatement risks评估重大错报风险 YoZFwRQU
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !tMuuK?IL=
27.a general knowledge of ————- 初步了解―――的情况 (-xS?8x$
28.a more knowledge of—————— 进一步了解的情况 ;":zkb{
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 K/b_22]CC
31.business risks 经营风险 Wm"4Ae:B
32.appropriateness 适当性 t2"O
33.accounting estimate 会计估计 WDc+6/<
34.management representations 管理层声明 FsV'Cu@!U
35.going concern assumption 持续经营假设 9S7kUl{
36.audit plan 审计计划 $Ifmc`r1
37.significant audit areas 重点审计领域 [}/LD3
38.error 错误 sCi s4gX.]
39.fraud舞弊 %Bn?n{/
40.modified or additional procedures 修改或追加审计程序 GCX G/k?w:
41.misappropriation of assets 侵占资产 z4+k7a@jn
42.transactions without substance 虚假交易 p
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43.unusual pressures 异常压力 Nq` C.&
44.the suspected noncompliance 涉嫌存在违法行为 )XakJU^o
45.materialiy 重要性 L
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46.exceed the materiality level 超过重要性水平 -/cZeQDPb
47.approach the materiality level 接近重要性水平 v<OJ69J
48.an acceptably low level 可接受水平 sz
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 B}:(za&
50.misstatements or omissions 错报或漏报 ~j5x+yC
51.aggregate 总计 C\nhqkn
52.subsequent events 期后事项 wX[8A/J
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53.adjust the financial statements 调整财务报表 +~roU{& o
54.perform additional audit procedures 实施追加的审计程序 n\5RAIg
55.audit risk 审计风险 YZ7|K<
56.detection risk 检查风险 ,(?po(']
57.inappropriate audit opinion 不适当的审计意见 7J|VD#DE$Y
58.material misstatement 重大的错报 h0-hT
59.tolerable misstatement 可容忍错报 ;F#7Px(q
60.the acceptable level of detection risk 可接受的检查风险 s#DaKPC
61.assessed level of material misstatement risk 重大错报风险的评估水平 Eam
62.simall business 小规模企业 T[4<R 5}
63.accounting system 会计系统 (v|}\?L
64.test of control 控制测试 )\be2^p
65.walk-through test 穿行测试 ;D
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66.communication 沟通 rEv*)W
67.flow chart 流程图 OD 3f.fT
68.reperformance of internal control 重新执行 _~tEw.fM5
69.audit evidence 审计证据 l)w Hl%p
70.substantive procedures 实质性程序 ,FMx5$
71.assertions 认定 Q~Hh\L t
72.esistence 存在 \nB8WSvk2W
73.occurrence 发生 }X_;X_\3;'
74.completeness 完整性 ,4,V4 N
75.rights and obligations 权利和义务 +1!qs,
76.valuation and allocation 计价和分摊 D8nD/||;Z
77.cutoff 截止 #8bsxx!s
78.accuracy 准确性 <b?!jV7
79.classification 分类 -,aeM~
80.inspection 检查 )
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81.supervision of counting 监盘 Cb@3M"1:
82.observation 观察 saAxGG
83.confirmation 函证 p=B>~CH
84.computation 计算 G0{H5_h
85.analytical procedures 分析程序 UMp/\&0
86.vouch 核对 -}4NT{E
87.trace 追查 E)-r+ <l
88.audit sampling 审计抽样 #E+gXan
89.error 误差 lz0TK)kuC
90.expected error 预期误差 )T66<UDK|
91.population 总体 Gqcz<=/
92.sampling risk 抽样风险 kR@Yl Yo
93.non- sampling risk 非抽样风险 B_l{<
94.sampling unit 抽样单位 1s*.A6EP"
95.statistical sampling 统计抽样 p,<&zHb>K
96.tolerable error 可容忍误差 ?D)<,
97.the risk of under reliance 信赖不足风险 GK}'R=
98.the risk of over reliance 信赖过度风险 <uk1?Qg
99.the risk of incorrect rejection 误拒风险 -l-E_6|/W
100. the risk of incorrect acceptance 误受风险 _l],
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101.working trial balance 试算平衡表 Rek
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102.index and cross-referencing 索引和交叉索引 q$.{j"cZV
103.cash receipt 现金收入 z6~
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104.cash disbursement 现金支出 H,<7G;FPT
105.bank statement 银行对账单 \^K&vW;
106.bank reconciliation 银行存款余额调节表 ph|ZG6:
107.balance sheet date 资产负债表日 )|<_cwz
108.net realizable value 可变现净值 vNOH&ja-s
109.storeroom 仓库 sz):oea@f@
110.sale invoice 销售发票 3q:{1rc
111.price list 价目表 |nk3^;Yf
112.positive confirmation request 积极式询证函 '[(nmx'yVJ
113.negative confirmation request 消极式询证函 LFp]7Dq
114.purchase requisition 请购单 zT* .jv
115.receiving report 验收报告 0l#)fJo
116.gross margin 毛利 s;YKeE!
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117.manufacturing overhead 制造费用 T\# *S0^
118.material requisition 领料单 pA#}-S%
119.inventory-taking 存货盘点 +~U=C9[gj
120.bond certificate 债券 o:dR5v
121.stock certificate 股票 "4j:[9vR\
122.audit report 审计报告 `}no9$l~
123.entity 被审计单位 |m?vVLq
124.addressee of the audit report 审计报告的收件人 DrvtH+e
125.unqualified opinion 无保留意见 X#UMIlU
126.qualified opinion 保留意见 FM5e+$>@
127.disclaimer of opinion 无法表示意见 X0+fsf<H}
128.adverse opinion 否定意见 RQvV R
129 Auditors‘Report审计报告 !sA_?2$
130 internal audit内部审计 t.hm9}UQ
131 public sector audit政府审计 =`C4qC_
账项基础审计accounting number-based audit 5lJ)(|_
风险导向审计方法risk-oriented audit approach %im#ww L%