1.audit 审计
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2.attestation PILpWhjL$9
鉴证 #f2Ot<#-
3.credibility !O_G%+>5W
可信赖程度 Ul}RT xJ
4.audit of financial statements 财务报表审计 1rm\ u%
5.agreed-upon procedures 执行商定程序 <YaT r9%w
6.high levels of assurance 高水平保证 &i5@4,p y9
7.compilation 编制 XGl2rX&
8.reliability 可靠性 Y9
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9.relevance 相关性 s;VW
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10.professional skepticism 职业谨慎 U~x]2{}
11.objectivity 客观性 4?R979
12. professional competence 专业胜任能力 aK_5@8+ZD
13.Senior/CPA-in-charge 项目经理 I1<WHq
14.audit engagement letter 业务约定书 Vu$m1,/
15.recurring audit 连续审计 oYqHl1cs
16.the client 委托人 (;{X-c}?
17.change CPA 更换注册会计师 sW]_Ky.]
18.the existing CPA 现任注册会计师 2aYBcPFQh#
19.the successor CPA 后任注册会计师 ~lj[> |\Oj
20.the preceding CPA前任注册会计师 )2[)11J9t
21.issue the audit report 出具审计报告 /v
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22.expert 专家 rwP#Yj[BK+
23.the board of directors 董事会 w(oK
24.knowledge of the entity‘ s business 了解被审计单位情况 5XK
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25.assess material misstatement risks评估重大错报风险 4aXIRu%#7
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 ,H]%4
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27.a general knowledge of ————- 初步了解―――的情况 }+@9[Q
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28.a more knowledge of—————— 进一步了解的情况 `c
29.the prior year‘s working papers 以前年度工作底稿 b>-DX
30.minutes of meeting 会议纪要 =QqH`.3
31.business risks 经营风险
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32.appropriateness 适当性 "hk#pQ
33.accounting estimate 会计估计 : K|
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34.management representations 管理层声明 _ ;HdX$op
35.going concern assumption 持续经营假设 Sm'Tz&!
36.audit plan 审计计划 0S{23L4C
37.significant audit areas 重点审计领域 CWdsOS=
38.error 错误 }3#\vn0gT
39.fraud舞弊 5$9$R(KU
40.modified or additional procedures 修改或追加审计程序 2"ax*MQH<^
41.misappropriation of assets 侵占资产 <],{at` v
42.transactions without substance 虚假交易 2*Qv6
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43.unusual pressures 异常压力 f[o~d`z
44.the suspected noncompliance 涉嫌存在违法行为 94tfR$W;-
45.materialiy 重要性 =D1
46.exceed the materiality level 超过重要性水平 t1 3V>9to
47.approach the materiality level 接近重要性水平 [^hW>O=@TN
48.an acceptably low level 可接受水平 x%mRDm~-
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 6
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50.misstatements or omissions 错报或漏报 9?l a5
51.aggregate 总计 (`.# n3{
52.subsequent events 期后事项 noWF0+%
53.adjust the financial statements 调整财务报表 .QvD603%5
54.perform additional audit procedures 实施追加的审计程序 6 >kU Lp
55.audit risk 审计风险 sfXFh
56.detection risk 检查风险 P $`
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57.inappropriate audit opinion 不适当的审计意见 !l[;,l
58.material misstatement 重大的错报 4"P9z}y=i
59.tolerable misstatement 可容忍错报 MPB[~#:
60.the acceptable level of detection risk 可接受的检查风险 &da=hc,>%
61.assessed level of material misstatement risk 重大错报风险的评估水平 "Z@P&jl
62.simall business 小规模企业
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63.accounting system 会计系统 =$'>VPQ
64.test of control 控制测试 [mtp
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65.walk-through test 穿行测试 B!RfPk1B<*
66.communication 沟通 Xh"9Bcjf
67.flow chart 流程图
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68.reperformance of internal control 重新执行 qTuR[(
69.audit evidence 审计证据 Wdd}y`lS
70.substantive procedures 实质性程序 <pX?x3-'
71.assertions 认定 ^to*ET{0
72.esistence 存在 o5Oig
73.occurrence 发生 ^6W}ZLp
74.completeness 完整性 Z ]A
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75.rights and obligations 权利和义务 Clf$EX;~
76.valuation and allocation 计价和分摊 >G`p T
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77.cutoff 截止 \[G'cE
78.accuracy 准确性 JH?ohA
79.classification 分类 4=,J@N-
80.inspection 检查 s#$t!F??9
81.supervision of counting 监盘 FvsVfV U
82.observation 观察 88?bUA3]
83.confirmation 函证 l,@>J9}Se
84.computation 计算 jF6_yw
85.analytical procedures 分析程序 xkSX KR
86.vouch 核对 -zK>{)Z=q
87.trace 追查 *BKD5EwS
88.audit sampling 审计抽样 OX"Na2-el
89.error 误差 !S?Fz]
90.expected error 预期误差 2s}S9
91.population 总体 {a[BhK'g
92.sampling risk 抽样风险 >LPb>t5%p
93.non- sampling risk 非抽样风险 FVXsu
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94.sampling unit 抽样单位 nlv,j&
95.statistical sampling 统计抽样 u|<?mA!
96.tolerable error 可容忍误差 9a_P 9s3w
97.the risk of under reliance 信赖不足风险 "~Fg-{jM%
98.the risk of over reliance 信赖过度风险 rmg\Pa8W>
99.the risk of incorrect rejection 误拒风险 A"*=K;u/|m
100. the risk of incorrect acceptance 误受风险 GgxPpS<ne
101.working trial balance 试算平衡表 ~~yng-3)1
102.index and cross-referencing 索引和交叉索引 "dpjxH=xO
103.cash receipt 现金收入 CaYb}.:AX
104.cash disbursement 现金支出 ^fF#Ej1
105.bank statement 银行对账单 M7BpOmK'
106.bank reconciliation 银行存款余额调节表 u(zgKoF9A
107.balance sheet date 资产负债表日 5 3pW:`
108.net realizable value 可变现净值 E$%v);u
109.storeroom 仓库 QN8+Uj/zx
110.sale invoice 销售发票 U)dcemQY
111.price list 价目表 ]I*RuDv}
112.positive confirmation request 积极式询证函 X1w1
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113.negative confirmation request 消极式询证函 DVd8Ix <
114.purchase requisition 请购单 ]v<8l4p;
115.receiving report 验收报告 }h
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116.gross margin 毛利 :s_o'8z7L
117.manufacturing overhead 制造费用 P
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118.material requisition 领料单 .5 E)dU
119.inventory-taking 存货盘点 qX}3}TL
120.bond certificate 债券 XU7to]'K
121.stock certificate 股票 ]O;*Y{:Y
122.audit report 审计报告 :[@rA;L
123.entity 被审计单位 #GGa, @O
124.addressee of the audit report 审计报告的收件人 <HnJD/g
125.unqualified opinion 无保留意见 ;8[VCU:
126.qualified opinion 保留意见 e\~nqKCb
127.disclaimer of opinion 无法表示意见 |}{gE=]
128.adverse opinion 否定意见 JOuy_n
129 Auditors‘Report审计报告 pbKmFweq
130 internal audit内部审计 <Ve0Ph K
131 public sector audit政府审计 [ as,AX
账项基础审计accounting number-based audit 1*A^v
风险导向审计方法risk-oriented audit approach I{w(`[Nxw*