1.audit 审计 &L88e\
c+
2.attestation ?l6NQ;z
鉴证 * [\H)L z
3.credibility i#uc
可信赖程度 Y5 B
Wg
4.audit of financial statements 财务报表审计 GE2
^v_
5.agreed-upon procedures 执行商定程序 (iwZs:k-
6.high levels of assurance 高水平保证 'Mfn:n+
7.compilation 编制 yX%Xjo__*t
8.reliability 可靠性 qqmhh_[T
9.relevance 相关性 n#{z"G
10.professional skepticism 职业谨慎 rv75R}.6R^
11.objectivity 客观性 ;^Q- 1
12. professional competence 专业胜任能力 j~|pSu.<
13.Senior/CPA-in-charge 项目经理 q0Hor
14.audit engagement letter 业务约定书 HF2w?:
15.recurring audit 连续审计 0/1Ay{ns
16.the client 委托人 s/;iZiWK
17.change CPA 更换注册会计师 +A
4};]W|
18.the existing CPA 现任注册会计师 #- l1(m
19.the successor CPA 后任注册会计师 7S
+YQ$_
20.the preceding CPA前任注册会计师 20Umjw.D
21.issue the audit report 出具审计报告 &YSjwRr
22.expert 专家 2|LgUA?<
23.the board of directors 董事会 zNZ"PYh<u
24.knowledge of the entity‘ s business 了解被审计单位情况 r )EuH.z
25.assess material misstatement risks评估重大错报风险 _
'W en
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #J=@} S)
27.a general knowledge of ————- 初步了解―――的情况 yX-h|Cr"
28.a more knowledge of—————— 进一步了解的情况 TA2?Ia;@xV
29.the prior year‘s working papers 以前年度工作底稿 R\^n2gK
30.minutes of meeting 会议纪要 p\
"WX
31.business risks 经营风险
jD`p;#~8
32.appropriateness 适当性 =i`#0i2(
33.accounting estimate 会计估计 \:'|4D]'
I
34.management representations 管理层声明 _P^ xX'v
35.going concern assumption 持续经营假设 *!~jHy8F
36.audit plan 审计计划 'Ti7}K
37.significant audit areas 重点审计领域 ]TE,N$X
38.error 错误 qs["&\@
39.fraud舞弊 U_X /
40.modified or additional procedures 修改或追加审计程序 ]*M VVzF
41.misappropriation of assets 侵占资产 L.cGt"{
42.transactions without substance 虚假交易 #
QWG5
43.unusual pressures 异常压力 LD.^.4{c:
44.the suspected noncompliance 涉嫌存在违法行为 p$qp
C$F
45.materialiy 重要性 U2lDTRt
46.exceed the materiality level 超过重要性水平 Tlz $LI
47.approach the materiality level 接近重要性水平 M%\=Fb
48.an acceptably low level 可接受水平 ^lt;K{
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 SR+<v=i
50.misstatements or omissions 错报或漏报 ls^|j%$J
51.aggregate 总计
6 4fB$
52.subsequent events 期后事项 'Q^P#<<
53.adjust the financial statements 调整财务报表 X-Yy1"6m1
54.perform additional audit procedures 实施追加的审计程序 Y$@?Y/rhR
55.audit risk 审计风险 xu]>TC1
56.detection risk 检查风险 A9?h*/$
57.inappropriate audit opinion 不适当的审计意见 I3#h
58.material misstatement 重大的错报 fsA-}Qc
59.tolerable misstatement 可容忍错报 gz,x6mnQ
60.the acceptable level of detection risk 可接受的检查风险 |JR;E$
61.assessed level of material misstatement risk 重大错报风险的评估水平 *c0\<BI
62.simall business 小规模企业 "K!9^!4&
63.accounting system 会计系统 Ah_Ttj
64.test of control 控制测试 %
T2C0P
65.walk-through test 穿行测试 cAL*Md8+
66.communication 沟通 {<p-/|Z52
67.flow chart 流程图 8,5H^Bi
68.reperformance of internal control 重新执行 w
b@Zna
69.audit evidence 审计证据 T!iRg=<bz
70.substantive procedures 实质性程序 2I!L+j_
71.assertions 认定 ,{pC1A@s
72.esistence 存在 U&(TqRi,
73.occurrence 发生 pejG%pJ
74.completeness 完整性 bnm3
cR:h"
75.rights and obligations 权利和义务 W@T_-pTCjK
76.valuation and allocation 计价和分摊 !,I530eh7
77.cutoff 截止 3RW3<n
78.accuracy 准确性 f19~B[a
79.classification 分类 9rCvnP=
80.inspection 检查 _:0)uR LS
81.supervision of counting 监盘 T##_?=22I
82.observation 观察 kY$vPHZpN
83.confirmation 函证 P+hp'YK1
84.computation 计算 hPM:=@N$
85.analytical procedures 分析程序 =LUDg7P
86.vouch 核对 pYtvenBy
87.trace 追查 ,pg\5b
88.audit sampling 审计抽样 PCx] >&
89.error 误差 PXH"%vVF
90.expected error 预期误差 J
[?7`6\M
91.population 总体 .;:jGe(
92.sampling risk 抽样风险 GOzV#
93.non- sampling risk 非抽样风险 '(qVA>S
94.sampling unit 抽样单位 Gp PlO]
95.statistical sampling 统计抽样 `4&a"`&$
96.tolerable error 可容忍误差 y{`aM(&
97.the risk of under reliance 信赖不足风险 +pq/:h
98.the risk of over reliance 信赖过度风险 clcj5=:
99.the risk of incorrect rejection 误拒风险 IIrXI8'}
100. the risk of incorrect acceptance 误受风险 OFyZY@B-C~
101.working trial balance 试算平衡表 E2
5:eEXa
102.index and cross-referencing 索引和交叉索引 qM|-2Zl!+
103.cash receipt 现金收入 6?CBa]
QG
104.cash disbursement 现金支出 c'678!r9 P
105.bank statement 银行对账单 ;`TSu5/
106.bank reconciliation 银行存款余额调节表 mHnHB.OL
107.balance sheet date 资产负债表日 s*XwU
108.net realizable value 可变现净值 v)TFpV6b{p
109.storeroom 仓库 2u>
[[U1:
110.sale invoice 销售发票 p{sbf;-x}
111.price list 价目表 rl<!h5
112.positive confirmation request 积极式询证函 <gdKuoY
113.negative confirmation request 消极式询证函 Gz>M`M`[4
114.purchase requisition 请购单 il)LkZ@
115.receiving report 验收报告 ] VN4;R
116.gross margin 毛利 T9c=As_EM
117.manufacturing overhead 制造费用 9 aE.jpN
118.material requisition 领料单 CXzN4!
119.inventory-taking 存货盘点 yD0,q%B`}
120.bond certificate 债券 +Yuy%VT
121.stock certificate 股票 |<YoH$.
122.audit report 审计报告 9Xr @ll
123.entity 被审计单位 bhIyq4N
124.addressee of the audit report 审计报告的收件人 5:=ECtKi
125.unqualified opinion 无保留意见 5_d=~whO&2
126.qualified opinion 保留意见 2K8?S
127.disclaimer of opinion 无法表示意见 R
m{\ R
128.adverse opinion 否定意见 <Bmqox0
129 Auditors‘Report审计报告 }iK_7g`yKa
130 internal audit内部审计 0>E0}AvkT
131 public sector audit政府审计 Ww
}qK|D
账项基础审计accounting number-based audit nt"8kv
风险导向审计方法risk-oriented audit approach VHyP@JB