1.audit 审计 kVe4#LT
2.attestation !YVGT
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鉴证 q"9 2][}
3.credibility X 7R&>Pf
可信赖程度 %iR"eEE
4.audit of financial statements 财务报表审计 -\[H>)z]RB
5.agreed-upon procedures 执行商定程序 +=M N_
6.high levels of assurance 高水平保证 6"YcM:5~
7.compilation 编制 N}gPf
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8.reliability 可靠性 *hvC0U@3
9.relevance 相关性 E^4}l2m_
10.professional skepticism 职业谨慎 8yDe{
11.objectivity 客观性 qd<-{
12. professional competence 专业胜任能力 lx\9 Y 8
13.Senior/CPA-in-charge 项目经理 c]%~X&Tg`
14.audit engagement letter 业务约定书 N@#,Y nPI
15.recurring audit 连续审计 q>rDxmP<
16.the client 委托人 .L@gq/x)
17.change CPA 更换注册会计师 z3Zo64V~7
18.the existing CPA 现任注册会计师 Ms
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19.the successor CPA 后任注册会计师 |R&cQKaQ`
20.the preceding CPA前任注册会计师 bYUG4+rD
21.issue the audit report 出具审计报告 o]M1$)>b+
22.expert 专家 b[KZJLZ)
23.the board of directors 董事会 %zz,qs)Eu
24.knowledge of the entity‘ s business 了解被审计单位情况 hN^,'O
25.assess material misstatement risks评估重大错报风险 Xti.yQx\
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Qg]+&8!*
27.a general knowledge of ————- 初步了解―――的情况 p|+TgOYOc
28.a more knowledge of—————— 进一步了解的情况 '\M]$`Et
29.the prior year‘s working papers 以前年度工作底稿 dym K @
30.minutes of meeting 会议纪要 RJ1@a
31.business risks 经营风险 yu>)[|-
32.appropriateness 适当性 p1N3AhXY
33.accounting estimate 会计估计 +Ly
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34.management representations 管理层声明 es^@C9qt
35.going concern assumption 持续经营假设 H<9_BA?
36.audit plan 审计计划 0[]) wl
37.significant audit areas 重点审计领域 `gAW5 i-z5
38.error 错误 T5Iz{Ha
39.fraud舞弊 ,@kLH"a0
40.modified or additional procedures 修改或追加审计程序 3 <)+)n
41.misappropriation of assets 侵占资产 Y'<wE2ZL)
42.transactions without substance 虚假交易 }jg1..)"<
43.unusual pressures 异常压力 *#9?9SYSk
44.the suspected noncompliance 涉嫌存在违法行为 yV*jc`1
45.materialiy 重要性 Tq?7-_MLC$
46.exceed the materiality level 超过重要性水平 ;pj,U!{%s\
47.approach the materiality level 接近重要性水平 *,|x
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48.an acceptably low level 可接受水平 4sq](!A
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 o3$dl`'
50.misstatements or omissions 错报或漏报 eLIZ<zzW0}
51.aggregate 总计 x[=,$;o+
52.subsequent events 期后事项 ~)pso7^:
53.adjust the financial statements 调整财务报表 n^|SN9_r
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 ,T*\9'Q
56.detection risk 检查风险 D"gv:RojD
57.inappropriate audit opinion 不适当的审计意见 6of9lO:
58.material misstatement 重大的错报 vmg[/#
59.tolerable misstatement 可容忍错报 ,FwpHs $A
60.the acceptable level of detection risk 可接受的检查风险 =~ k}XB
61.assessed level of material misstatement risk 重大错报风险的评估水平 0t[ 1#!=k
62.simall business 小规模企业 R"j<C13;%
63.accounting system 会计系统 T|,/C|L
64.test of control 控制测试 zs6rd83#
65.walk-through test 穿行测试 =h xyR;
66.communication 沟通 l9e=dV:pH
67.flow chart 流程图 EU
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68.reperformance of internal control 重新执行 %l
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69.audit evidence 审计证据 $xCJ5M4
70.substantive procedures 实质性程序 6"?#E[ #[
71.assertions 认定 *R}p9;dpO
72.esistence 存在 +/
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73.occurrence 发生 V qcw2
74.completeness 完整性 =YIosmr
75.rights and obligations 权利和义务 jn`5{ ]D
76.valuation and allocation 计价和分摊 A'$>~Ev
77.cutoff 截止 +koW3>
78.accuracy 准确性 yuC|_nL
79.classification 分类 +@c$n
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80.inspection 检查 B2Rpd &[
81.supervision of counting 监盘 :|8!w
82.observation 观察 qHgzgS7a
83.confirmation 函证 w/:ibG@
84.computation 计算 p( )LQT!
85.analytical procedures 分析程序 ?gBFfi
86.vouch 核对 v,Zoy|Lu
87.trace 追查 hYh~%^0dt
88.audit sampling 审计抽样 b6xz\zCL
89.error 误差 6q8PLyIp
90.expected error 预期误差 5{WvV%
91.population 总体 97 ,Y q3
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 %mIdQQ,
94.sampling unit 抽样单位 ej7L-~lxQ
95.statistical sampling 统计抽样 -p%cw0*Y]C
96.tolerable error 可容忍误差 :;c`qO4
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 QyY<Zi;6
99.the risk of incorrect rejection 误拒风险 r&ys?@+G
100. the risk of incorrect acceptance 误受风险 6Eus_aP
101.working trial balance 试算平衡表 !x\\# 9
102.index and cross-referencing 索引和交叉索引 F@HJ3O9
103.cash receipt 现金收入 Zmy
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104.cash disbursement 现金支出 2R
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105.bank statement 银行对账单 oIQ$
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106.bank reconciliation 银行存款余额调节表 6y "]2UgQk
107.balance sheet date 资产负债表日 dWu;F^
108.net realizable value 可变现净值 ]826k pq_
109.storeroom 仓库 _k;HhLj`
110.sale invoice 销售发票 jtq^((Ux
111.price list 价目表 H
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112.positive confirmation request 积极式询证函 m=Gb<)Y
113.negative confirmation request 消极式询证函 yu@Pd3
114.purchase requisition 请购单 a]Y9;(
115.receiving report 验收报告 \.+:yV<$
116.gross margin 毛利 kem(U
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117.manufacturing overhead 制造费用 ;@:-T/=
118.material requisition 领料单 f@$kK?c?
119.inventory-taking 存货盘点 o
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120.bond certificate 债券 ~3&hvm[IQ
121.stock certificate 股票 IxG7eX!
122.audit report 审计报告 W`P>vK@=
123.entity 被审计单位 MttFB;Tp
124.addressee of the audit report 审计报告的收件人 HIt9W]koO
125.unqualified opinion 无保留意见 /{
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126.qualified opinion 保留意见 l
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127.disclaimer of opinion 无法表示意见 lg
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128.adverse opinion 否定意见 AX'-}5T=
129 Auditors‘Report审计报告
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130 internal audit内部审计 T\ukJ25!
131 public sector audit政府审计 I~Qi):&x
账项基础审计accounting number-based audit Ra6 }<o
风险导向审计方法risk-oriented audit approach Crl:v8