1.audit 审计 8+8L'Yv;
2.attestation o&>aYlXd
鉴证 B{>x
3.credibility [R<>3}50Y
可信赖程度 >O~
4.audit of financial statements 财务报表审计 ,91 n
5.agreed-upon procedures 执行商定程序 gpogv
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6.high levels of assurance 高水平保证 j8;Uny9
7.compilation 编制 =Js
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8.reliability 可靠性 $ J!PSF8PL
9.relevance 相关性 >L J<6s[=
10.professional skepticism 职业谨慎 nBwDq^
11.objectivity 客观性 3 5/ s\
12. professional competence 专业胜任能力 L+8O
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13.Senior/CPA-in-charge 项目经理 JV?d/[u,
14.audit engagement letter 业务约定书 \f@obp
15.recurring audit 连续审计 .pIO<ZAFT
16.the client 委托人 "%#CMCE|f
17.change CPA 更换注册会计师 'u6n,yRm
18.the existing CPA 现任注册会计师 r`Dm;@JU
19.the successor CPA 后任注册会计师 5RyxVC0<
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 6xx(o
22.expert 专家 @
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23.the board of directors 董事会 g-4ab|F
24.knowledge of the entity‘ s business 了解被审计单位情况 C]Q}HI#G
25.assess material misstatement risks评估重大错报风险 lLLPvW[Q
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 SNSHX2
27.a general knowledge of ————- 初步了解―――的情况 9*VL |
28.a more knowledge of—————— 进一步了解的情况 v1=N?8Hz1
29.the prior year‘s working papers 以前年度工作底稿 bZpx61h|
30.minutes of meeting 会议纪要 svtqX-Vj"
31.business risks 经营风险 fpJ%{z2
32.appropriateness 适当性 Q;GcV&f;f
33.accounting estimate 会计估计 ~
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34.management representations 管理层声明 ahFK^ #s
35.going concern assumption 持续经营假设 rA}mp]
36.audit plan 审计计划 mSGpxZ,IE
37.significant audit areas 重点审计领域 8Z3:jSgk
38.error 错误 O)
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39.fraud舞弊 QWE\Ud.q
40.modified or additional procedures 修改或追加审计程序 uw(Ml=
41.misappropriation of assets 侵占资产 H'Jz:6
42.transactions without substance 虚假交易 y
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43.unusual pressures 异常压力 e@iz`~[
44.the suspected noncompliance 涉嫌存在违法行为 G+<id1
45.materialiy 重要性 oWEzzMRz
46.exceed the materiality level 超过重要性水平 /
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47.approach the materiality level 接近重要性水平 O+]'*~a
48.an acceptably low level 可接受水平 uZ'(fnZ$
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 6W:FT Pt44
50.misstatements or omissions 错报或漏报 rU|?3x
51.aggregate 总计 L
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52.subsequent events 期后事项 T[MDjhv'
53.adjust the financial statements 调整财务报表 plpb4>
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54.perform additional audit procedures 实施追加的审计程序 >ByqM{?
55.audit risk 审计风险 <r
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56.detection risk 检查风险 $i1:--~2\
57.inappropriate audit opinion 不适当的审计意见 ]GD&EQ
58.material misstatement 重大的错报 4j(`koX_
59.tolerable misstatement 可容忍错报 .yD5>iBh
60.the acceptable level of detection risk 可接受的检查风险 ;te( {u+
61.assessed level of material misstatement risk 重大错报风险的评估水平 Q:
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62.simall business 小规模企业 HVK0NI
63.accounting system 会计系统 }zqo<o
64.test of control 控制测试 }KT$J G?
65.walk-through test 穿行测试 +.z
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66.communication 沟通 =sF4H_B
67.flow chart 流程图 U2CC#,b!(
68.reperformance of internal control 重新执行 9 9^7Ek!z#
69.audit evidence 审计证据 2#N?WlYw<S
70.substantive procedures 实质性程序 dx+xs&
71.assertions 认定 `G%h=rr^c
72.esistence 存在 !M(SEIc4A
73.occurrence 发生 >< VUly
74.completeness 完整性 &.qLE
75.rights and obligations 权利和义务 trB-(B%5
76.valuation and allocation 计价和分摊 VP<LY/'f
77.cutoff 截止 z[K)0@8 6
78.accuracy 准确性 t+\<i8
79.classification 分类 DuLl"w\_@
80.inspection 检查 5rmQ:8_5
81.supervision of counting 监盘 r! [Qpb-:
82.observation 观察 ;#mm_*L%@
83.confirmation 函证 zGy+jeH:.
84.computation 计算 "c.-`1,t
85.analytical procedures 分析程序 5K-,k^T}
86.vouch 核对 R<O Rw]
87.trace 追查 *\cU}qjk
88.audit sampling 审计抽样 D1@yW}
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89.error 误差 9e.$x%7
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90.expected error 预期误差 <{@ D^L6h
91.population 总体 bZ^'_OOn
92.sampling risk 抽样风险 I:6XM?
93.non- sampling risk 非抽样风险 yr?X.Np
94.sampling unit 抽样单位 ;Sg,$`
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95.statistical sampling 统计抽样 hT `&Xb
96.tolerable error 可容忍误差 b"nkF\P@Fj
97.the risk of under reliance 信赖不足风险 J#jFX
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98.the risk of over reliance 信赖过度风险 T3LVn<Lm\
99.the risk of incorrect rejection 误拒风险 ]9c{qm}y
100. the risk of incorrect acceptance 误受风险 V]m}xZ'?^
101.working trial balance 试算平衡表 \v$zU
102.index and cross-referencing 索引和交叉索引 >[:qJ|i%
103.cash receipt 现金收入 P&<NcOCL&
104.cash disbursement 现金支出 Q)lD2
105.bank statement 银行对账单 53d`+an2
106.bank reconciliation 银行存款余额调节表 IiJ$Ng
107.balance sheet date 资产负债表日 3to!C"~\K-
108.net realizable value 可变现净值 2%9L'-
109.storeroom 仓库 TK%q}
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110.sale invoice 销售发票 TjI&8#AWBA
111.price list 价目表 b80&${v
112.positive confirmation request 积极式询证函 *ae)<l3v
113.negative confirmation request 消极式询证函 ]&9=f#k%
114.purchase requisition 请购单 }E[vW
115.receiving report 验收报告 _+H $Pa}?
116.gross margin 毛利 h7@%}<%
117.manufacturing overhead 制造费用 ;C=V- r
118.material requisition 领料单 }RKsS3}
119.inventory-taking 存货盘点 Z9q4W:jyS
120.bond certificate 债券 *YGj^+
121.stock certificate 股票 s,kY12<7m
122.audit report 审计报告 -$Kc"rX
123.entity 被审计单位 Gm \)1b
124.addressee of the audit report 审计报告的收件人 WFhppi
125.unqualified opinion 无保留意见 ;PnN$g]Q
126.qualified opinion 保留意见 2|]
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127.disclaimer of opinion 无法表示意见 7=Pj}x)
128.adverse opinion 否定意见 _wX(OB
129 Auditors‘Report审计报告 Nl/
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130 internal audit内部审计 EyA(W;r.
131 public sector audit政府审计 ;' |CSjco
账项基础审计accounting number-based audit m1X*I
风险导向审计方法risk-oriented audit approach ~4Mz:h^