1.audit 审计 ~v54$#CB
2.attestation 78QFaN$
鉴证 Wq9s[)F"Z
3.credibility >Ed^dsb&
可信赖程度 Z],"<[E
4.audit of financial statements 财务报表审计 * Yr-:s9J9
5.agreed-upon procedures 执行商定程序 \~)573'
6.high levels of assurance 高水平保证 Ez$5wY^J
7.compilation 编制 m~U{ V9;*
8.reliability 可靠性 Nz}Q"6L
9.relevance 相关性 -.*\J|S@g
10.professional skepticism 职业谨慎 'j3'n0o
11.objectivity 客观性 Qx,G3m[}
12. professional competence 专业胜任能力 kTk?[BK
13.Senior/CPA-in-charge 项目经理 KFs` u6
14.audit engagement letter 业务约定书 ]czy8n$+
15.recurring audit 连续审计 #]
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16.the client 委托人 Y@4vQm+
17.change CPA 更换注册会计师 )ED[cYGx
18.the existing CPA 现任注册会计师 K`X2N
19.the successor CPA 后任注册会计师 ZkIQ-;wx
20.the preceding CPA前任注册会计师 XGoy#h
21.issue the audit report 出具审计报告 ;Pa(nUE@
22.expert 专家 f!J^vDl
23.the board of directors 董事会 $F-XXBp
24.knowledge of the entity‘ s business 了解被审计单位情况 Vx*q'~4y!|
25.assess material misstatement risks评估重大错报风险 W^N"y&
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 <M7*N.
27.a general knowledge of ————- 初步了解―――的情况 `l+SJLyJ%
28.a more knowledge of—————— 进一步了解的情况 []]3"n
29.the prior year‘s working papers 以前年度工作底稿 _-&.=3\1
30.minutes of meeting 会议纪要 I7~|!d6
31.business risks 经营风险 +n, BD C;
32.appropriateness 适当性 JJ~?ON.H
33.accounting estimate 会计估计 9vbh5xX
34.management representations 管理层声明 hjG1fgEj
35.going concern assumption 持续经营假设 :}JZKj!}M
36.audit plan 审计计划 19.cf
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37.significant audit areas 重点审计领域 UH.cn|R
38.error 错误 dc>y7$2
39.fraud舞弊 uJOW%|ZN`
40.modified or additional procedures 修改或追加审计程序 LbR-uc?x
41.misappropriation of assets 侵占资产 5 q ,
42.transactions without substance 虚假交易 *mQit/k.
43.unusual pressures 异常压力 cBI)?
44.the suspected noncompliance 涉嫌存在违法行为 t4IJ%#22
45.materialiy 重要性 S2R[vB4).
46.exceed the materiality level 超过重要性水平 ,2TqzU;
47.approach the materiality level 接近重要性水平 DOerSh_0W
48.an acceptably low level 可接受水平 Flxo%g};
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ja;5:=8A5
50.misstatements or omissions 错报或漏报 /=@vG Vp6
51.aggregate 总计 1,j9(m2
52.subsequent events 期后事项 y2R=%EFh6
53.adjust the financial statements 调整财务报表 _")h
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54.perform additional audit procedures 实施追加的审计程序 vVYduvw
55.audit risk 审计风险 #& wgsGV8C
56.detection risk 检查风险 B0i}Y-Z
57.inappropriate audit opinion 不适当的审计意见 psC7IE<v
58.material misstatement 重大的错报 WO-WoPO
59.tolerable misstatement 可容忍错报 6
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60.the acceptable level of detection risk 可接受的检查风险 sPg6eAd~?
61.assessed level of material misstatement risk 重大错报风险的评估水平 X^Y9T`mQ}
62.simall business 小规模企业 f4S@lyYF
63.accounting system 会计系统 2mZ/
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64.test of control 控制测试 3-bcY4
65.walk-through test 穿行测试 `&_k\/
66.communication 沟通 9@Sb! 9h
67.flow chart 流程图 3~</lAm;
68.reperformance of internal control 重新执行 Hz
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69.audit evidence 审计证据 ^qqHq
70.substantive procedures 实质性程序 n:'BN
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71.assertions 认定 ^qx\ e$R
72.esistence 存在 M:M>@|)
73.occurrence 发生 ]7t\%_
74.completeness 完整性 RuNH
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75.rights and obligations 权利和义务 ? SP7v
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76.valuation and allocation 计价和分摊 %-/:ps
77.cutoff 截止 :WIf$P?X
78.accuracy 准确性 1ckw[ 0d
79.classification 分类 mzB#O;3=
80.inspection 检查 eH955[fVd4
81.supervision of counting 监盘 A9UaLSe
82.observation 观察 iwJ-<v_:h
83.confirmation 函证 P$/A! r
84.computation 计算 /JeqoM"x
85.analytical procedures 分析程序 :5M}Iz7
86.vouch 核对 H}V*<mgw
87.trace 追查 %`T5a<
88.audit sampling 审计抽样 ^Cn]+0G#C8
89.error 误差 KOEi_9i}
90.expected error 预期误差 }8M`2HMFR
91.population 总体 ]8>UII ,US
92.sampling risk 抽样风险 K4/P(*r`
93.non- sampling risk 非抽样风险 ""'eTpe
94.sampling unit 抽样单位 sLa)~T
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95.statistical sampling 统计抽样 = )l: ^+q
96.tolerable error 可容忍误差 $lAb6e$n
97.the risk of under reliance 信赖不足风险 |akC
98.the risk of over reliance 信赖过度风险 ^Pg
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99.the risk of incorrect rejection 误拒风险 fC GDL6E
100. the risk of incorrect acceptance 误受风险 SE9u2Jk
101.working trial balance 试算平衡表 $;i$k2n:
102.index and cross-referencing 索引和交叉索引 E'S;4B5?
103.cash receipt 现金收入 &9dr+o-(~
104.cash disbursement 现金支出 J
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105.bank statement 银行对账单 g~hk-nXL.
106.bank reconciliation 银行存款余额调节表 gVA}?t;
107.balance sheet date 资产负债表日 JJ9e{~0I
108.net realizable value 可变现净值 l[ ": tG
109.storeroom 仓库 6a]f&={E
110.sale invoice 销售发票 D2%G.z
111.price list 价目表 1X"H6j[w
112.positive confirmation request 积极式询证函 @VC9gdO/
113.negative confirmation request 消极式询证函 {9.~]dI|L
114.purchase requisition 请购单
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115.receiving report 验收报告 Be>c)90bO_
116.gross margin 毛利 ]7S7CVDk4
117.manufacturing overhead 制造费用 FHNuMdFn
118.material requisition 领料单 [^d6cMEOlc
119.inventory-taking 存货盘点 W[X!P)=w]
120.bond certificate 债券 _l!U[{l*d
121.stock certificate 股票 B,vHn2W
122.audit report 审计报告 %Di7u- x
123.entity 被审计单位 =PKt09b^
124.addressee of the audit report 审计报告的收件人 AV[P QI
125.unqualified opinion 无保留意见 kYA'PW/[)
126.qualified opinion 保留意见 .A"T086
127.disclaimer of opinion 无法表示意见 qe6C|W~n
128.adverse opinion 否定意见 ),p]n
129 Auditors‘Report审计报告 o(X90X
130 internal audit内部审计 4`!
131 public sector audit政府审计 ^
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账项基础审计accounting number-based audit G9'YgW+$7
风险导向审计方法risk-oriented audit approach :^-HVT)qF