1.audit 审计 K%=n \Y
2.attestation ^
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鉴证 }uHc7gTBF7
3.credibility "]_|c\98
可信赖程度 ImV54h'
4.audit of financial statements 财务报表审计 y9*H
5.agreed-upon procedures 执行商定程序 +cV!=gDT
6.high levels of assurance 高水平保证 7 $9fGo
7.compilation 编制 _yWH\
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8.reliability 可靠性 HJJ^pk&
9.relevance 相关性 >|Jw,,uf
10.professional skepticism 职业谨慎 3,vH:L4
11.objectivity 客观性 `90v~OF
12. professional competence 专业胜任能力 ,K9UT#h
13.Senior/CPA-in-charge 项目经理 /hX"O?^
14.audit engagement letter 业务约定书 /
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15.recurring audit 连续审计 :T\WYKX3C
16.the client 委托人 !GIsmqVY
17.change CPA 更换注册会计师 j&Hn`G
18.the existing CPA 现任注册会计师 *c AoE l
19.the successor CPA 后任注册会计师 (j~V
20.the preceding CPA前任注册会计师 zDl, bLiJ
21.issue the audit report 出具审计报告 ]JD$fS=_
22.expert 专家 ^mum5j
23.the board of directors 董事会 "qj[[LQ
24.knowledge of the entity‘ s business 了解被审计单位情况 `U g.c
25.assess material misstatement risks评估重大错报风险 kH&ZPAI
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 %UQ{'JW?K
27.a general knowledge of ————- 初步了解―――的情况 "T&uS1+=c
28.a more knowledge of—————— 进一步了解的情况 @qC:% |>
29.the prior year‘s working papers 以前年度工作底稿 0wkLM-lN
30.minutes of meeting 会议纪要 N/%#GfXx
31.business risks 经营风险 z;/'OJ[.
32.appropriateness 适当性 .u*].As=
33.accounting estimate 会计估计 zl:D|h77
34.management representations 管理层声明 $1?X%8V
35.going concern assumption 持续经营假设 2T3DV])Q
36.audit plan 审计计划 o(``7A@7a
37.significant audit areas 重点审计领域 g\-3c=X
38.error 错误 p&4n3%(R@
39.fraud舞弊 &!a2%%1#N
40.modified or additional procedures 修改或追加审计程序 ;Bb5KD
41.misappropriation of assets 侵占资产 qE{cCS
42.transactions without substance 虚假交易 Az-!LAu9 R
43.unusual pressures 异常压力 v$i%>tQ\
44.the suspected noncompliance 涉嫌存在违法行为 ?8, N4T0)
45.materialiy 重要性 'YR5i^:t
46.exceed the materiality level 超过重要性水平 -*lP1Nbp
47.approach the materiality level 接近重要性水平 K%}I}8M
48.an acceptably low level 可接受水平 {T.Vu]L80
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 D9C}Dys
50.misstatements or omissions 错报或漏报 NNE,|
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51.aggregate 总计 Ozv.;}SE
52.subsequent events 期后事项 Uu
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53.adjust the financial statements 调整财务报表 e1loI8
54.perform additional audit procedures 实施追加的审计程序 %^l&fM*
55.audit risk 审计风险 4:@|q:DR
56.detection risk 检查风险 I.u,f:Fl'
57.inappropriate audit opinion 不适当的审计意见 YgiGI
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58.material misstatement 重大的错报 Z]S0AB.Z@
59.tolerable misstatement 可容忍错报 _cw^5
60.the acceptable level of detection risk 可接受的检查风险 8@aS9th$
61.assessed level of material misstatement risk 重大错报风险的评估水平 4) 3pa*
62.simall business 小规模企业 (d;(FBk='
63.accounting system 会计系统 }AiS83B
64.test of control 控制测试 "|'`'W
65.walk-through test 穿行测试 VQ?H:1R
66.communication 沟通 Ql@yN@V
67.flow chart 流程图 ZY!pw6R1>*
68.reperformance of internal control 重新执行 V3W85_*
69.audit evidence 审计证据 (YJAT
70.substantive procedures 实质性程序 wDhcHB
71.assertions 认定 D:ugP,
72.esistence 存在 ,:(leWeA9
73.occurrence 发生 dO4#BDn"=
74.completeness 完整性 ,;P`Mf'YC
75.rights and obligations 权利和义务 5SL>q`t.bd
76.valuation and allocation 计价和分摊 I*t)x,~3
77.cutoff 截止 ^Ai_/! "
78.accuracy 准确性 aF{i
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79.classification 分类 /C"s_:m;3
80.inspection 检查 '%!M>rY,
81.supervision of counting 监盘 *6D%mrK
82.observation 观察 8Qz7uPq
83.confirmation 函证 g**%J Xo
84.computation 计算 J8v:a`bX&
85.analytical procedures 分析程序 ;v+uv f
86.vouch 核对 6+;2B<II
87.trace 追查 0^&R7Rv c
88.audit sampling 审计抽样 #KNq:@wp6
89.error 误差 SfobzX}~Jh
90.expected error 预期误差 >jz%bY
91.population 总体 m=iov2K>
92.sampling risk 抽样风险 kw^Dp[8X
93.non- sampling risk 非抽样风险 q3-;}+
94.sampling unit 抽样单位 Wx|6A#cg!
95.statistical sampling 统计抽样 Zc3:9
96.tolerable error 可容忍误差 Px7g\[]
97.the risk of under reliance 信赖不足风险 xFm{oJ!]&
98.the risk of over reliance 信赖过度风险 ar
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99.the risk of incorrect rejection 误拒风险 4Eh BpTg
100. the risk of incorrect acceptance 误受风险 b)hOzx
101.working trial balance 试算平衡表 l6B ^sc*@
102.index and cross-referencing 索引和交叉索引 cevV<Wy+
103.cash receipt 现金收入 ]AC!R{H
104.cash disbursement 现金支出 ua|Z`qUyq
105.bank statement 银行对账单 _ K+V?-=
106.bank reconciliation 银行存款余额调节表 {.D2ON
107.balance sheet date 资产负债表日 ck
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108.net realizable value 可变现净值 ;Q>3N(
109.storeroom 仓库 7YXXkdgbd
110.sale invoice 销售发票 ?tC}M;~
111.price list 价目表 ?J@?,rZQ^V
112.positive confirmation request 积极式询证函 88np/jvC{
113.negative confirmation request 消极式询证函 V0'p1J tD
114.purchase requisition 请购单 `^bvj]>l
115.receiving report 验收报告 SeZT4y*=
116.gross margin 毛利 c7l!G~yx'
117.manufacturing overhead 制造费用 (-'0g@0UA
118.material requisition 领料单 p-yOiG8b}
119.inventory-taking 存货盘点 k`7.p,;}U
120.bond certificate 债券 >H1
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121.stock certificate 股票 af?\kBm
122.audit report 审计报告 _/]:=_bf_z
123.entity 被审计单位 /Xu;/MMpd3
124.addressee of the audit report 审计报告的收件人 QVG0>,+}$
125.unqualified opinion 无保留意见 3^A/`8R7K
126.qualified opinion 保留意见 >.O*gv/_
127.disclaimer of opinion 无法表示意见 _KM $u>B8
128.adverse opinion 否定意见 ;+ Co!L
129 Auditors‘Report审计报告 YKw!pu=
130 internal audit内部审计 Gx
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131 public sector audit政府审计 F'UguC">
账项基础审计accounting number-based audit 1Oca@E\Z.
风险导向审计方法risk-oriented audit approach
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