1.audit 审计 4 {3<
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2.attestation I KDh)Zm
鉴证 v`u>;S_
3.credibility ?anKSGfj
可信赖程度
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4.audit of financial statements 财务报表审计 Jl^THoEL
5.agreed-upon procedures 执行商定程序 >R8eAR$N
6.high levels of assurance 高水平保证 ZlsdO.G
7.compilation 编制 vD4<G{
8.reliability 可靠性 v_ W03\
9.relevance 相关性 6dX l ny1H
10.professional skepticism 职业谨慎 U})Z4>[bvt
11.objectivity 客观性 dq$CCOC^F
12. professional competence 专业胜任能力 AA0zt N
13.Senior/CPA-in-charge 项目经理 e.^Y4(
14.audit engagement letter 业务约定书 \%:]o-+"I
15.recurring audit 连续审计 q5(Z
16.the client 委托人 ;X2 (G
17.change CPA 更换注册会计师 IpMZ{kJlv`
18.the existing CPA 现任注册会计师 }X*.Vv A
19.the successor CPA 后任注册会计师 -)ag9{ *
20.the preceding CPA前任注册会计师 ='|HUxFi
21.issue the audit report 出具审计报告 zE<G wVI~
22.expert 专家 N?;5%pG
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23.the board of directors 董事会 eFeWjB'<7
24.knowledge of the entity‘ s business 了解被审计单位情况 #>byP?)n
25.assess material misstatement risks评估重大错报风险 k/ ZuFTN
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 #5.L%F
27.a general knowledge of ————- 初步了解―――的情况 g?caE)
28.a more knowledge of—————— 进一步了解的情况 spt='!)4
29.the prior year‘s working papers 以前年度工作底稿 x2gP, p-
30.minutes of meeting 会议纪要 5Pl~du
31.business risks 经营风险 -'!%\E;5
32.appropriateness 适当性 uua1_#a
33.accounting estimate 会计估计 f@a@R$y
34.management representations 管理层声明 5U/1Z
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35.going concern assumption 持续经营假设 QWBQ0#L
36.audit plan 审计计划 pJ 1Q~tI
37.significant audit areas 重点审计领域 ZXj;ymC'
38.error 错误 |E)IJj
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39.fraud舞弊 :Gz# 4k
40.modified or additional procedures 修改或追加审计程序 .%4{zaB
41.misappropriation of assets 侵占资产 _}B:SM
42.transactions without substance 虚假交易 ;Q =EI%_tv
43.unusual pressures 异常压力 '
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44.the suspected noncompliance 涉嫌存在违法行为 W<D(M.61A
45.materialiy 重要性 :J}@*>c
46.exceed the materiality level 超过重要性水平 ?geEq'
47.approach the materiality level 接近重要性水平 ^L<*ggw
48.an acceptably low level 可接受水平 q:1_D>
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 ep<2u
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50.misstatements or omissions 错报或漏报 L){rv)?="
51.aggregate 总计 l
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52.subsequent events 期后事项 9GZKT{*
53.adjust the financial statements 调整财务报表 Y(]&j`%
54.perform additional audit procedures 实施追加的审计程序 cKX6pG
55.audit risk 审计风险 nJ4CXSdE
56.detection risk 检查风险 Tx7YHE6{
57.inappropriate audit opinion 不适当的审计意见 .baS
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58.material misstatement 重大的错报 !Ax 7k;T
59.tolerable misstatement 可容忍错报 q#RV
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60.the acceptable level of detection risk 可接受的检查风险 t'EH_U
61.assessed level of material misstatement risk 重大错报风险的评估水平 ya'@AJS
62.simall business 小规模企业 7n~BDqT
63.accounting system 会计系统 B94mh
64.test of control 控制测试 o"x&F
65.walk-through test 穿行测试 4565U
66.communication 沟通 1lNg} !)[K
67.flow chart 流程图 -< 7KW0CA
68.reperformance of internal control 重新执行 oWpy^=D_
69.audit evidence 审计证据 wo[W1?|s
70.substantive procedures 实质性程序 F~ n}Ep~1
71.assertions 认定 !o 7uZC\
72.esistence 存在 +6!.)Ea=
73.occurrence 发生 Z<|caT]Q(
74.completeness 完整性 id.o)=
75.rights and obligations 权利和义务 dxkXt k
76.valuation and allocation 计价和分摊 MWCP/~>a2
77.cutoff 截止 3Nh;^
78.accuracy 准确性 w<awCp
79.classification 分类 Y:VM5r)
80.inspection 检查 Uc}L/ax
81.supervision of counting 监盘 T"Wq:
82.observation 观察 %+G/oF|
83.confirmation 函证 dox QS ohS
84.computation 计算 S[NV-)r=
85.analytical procedures 分析程序 ZBJYpeGe
86.vouch 核对 _SC>EP8:Z
87.trace 追查 m\4jiR_o
88.audit sampling 审计抽样 7fl'nCo\"
89.error 误差 EPr{1Z
90.expected error 预期误差 $xS `i-|
91.population 总体 5RTAM
92.sampling risk 抽样风险 ''wWw(2O
93.non- sampling risk 非抽样风险 vdNh25a<h
94.sampling unit 抽样单位 Xig+[2zS
95.statistical sampling 统计抽样 0ldde&!p
96.tolerable error 可容忍误差 FQ?H%UcW
97.the risk of under reliance 信赖不足风险 C>@~W(IE
98.the risk of over reliance 信赖过度风险 qrNW\ME
99.the risk of incorrect rejection 误拒风险 i[^?24~ c
100. the risk of incorrect acceptance 误受风险 P,~a'_w:|D
101.working trial balance 试算平衡表 &tQ,2RT
102.index and cross-referencing 索引和交叉索引 "F|OJ@M
103.cash receipt 现金收入 >lyUr*4PX
104.cash disbursement 现金支出 lV$U!v:b
105.bank statement 银行对账单 '8k\a{t_z
106.bank reconciliation 银行存款余额调节表 vUgLWd
107.balance sheet date 资产负债表日 ,q/K&'0`
108.net realizable value 可变现净值 _>A])B
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109.storeroom 仓库 w]) bQ7)
110.sale invoice 销售发票 ygUvO3Z
111.price list 价目表 ?YgK]IxD
112.positive confirmation request 积极式询证函 _:M6~XHo
113.negative confirmation request 消极式询证函 KE16BjX@
114.purchase requisition 请购单 _ZD)#?
115.receiving report 验收报告 $z{HNY*2
116.gross margin 毛利 60teD>Eh,
117.manufacturing overhead 制造费用 0c7&J?"wE
118.material requisition 领料单 Gr?"okaA
119.inventory-taking 存货盘点 YT,1E>rd
120.bond certificate 债券 5]p>&|Ud
121.stock certificate 股票 .rG Rdb
122.audit report 审计报告 < W/-[ M
123.entity 被审计单位 CHWyy
124.addressee of the audit report 审计报告的收件人 HC4ad0Gs+{
125.unqualified opinion 无保留意见 / vje='[!
126.qualified opinion 保留意见 Zu\#;O
127.disclaimer of opinion 无法表示意见 d)r=W@tF]
128.adverse opinion 否定意见 ,$vc*}yI0
129 Auditors‘Report审计报告 7x-k-F3
130 internal audit内部审计 Fdu0?H2TL
131 public sector audit政府审计 MY9?957F
账项基础审计accounting number-based audit `W?aq]4x5
风险导向审计方法risk-oriented audit approach %r6~5_A