1.audit 审计 c
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2.attestation ~#gc{C@
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3.credibility
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可信赖程度 c[J 2;"SP
4.audit of financial statements 财务报表审计 (~@.9&cBD
5.agreed-upon procedures 执行商定程序 hn .(pI1
6.high levels of assurance 高水平保证 Iq|h1ie
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7.compilation 编制 l(Y32]Z
8.reliability 可靠性 $y;w@^
9.relevance 相关性 :M6|V_Yp
10.professional skepticism 职业谨慎 ErN[maix#
11.objectivity 客观性 =u0=)\0@r
12. professional competence 专业胜任能力 dC<%D'L*
13.Senior/CPA-in-charge 项目经理 _Q:ot'(~0-
14.audit engagement letter 业务约定书 U["<f`z4\
15.recurring audit 连续审计 iBWzxPv:z
16.the client 委托人 *b;)7lj0h
17.change CPA 更换注册会计师 +@$VJM%^7b
18.the existing CPA 现任注册会计师 /A5=L<T6F
19.the successor CPA 后任注册会计师 8y<mHJ[B
20.the preceding CPA前任注册会计师 f*@
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21.issue the audit report 出具审计报告 J^t0M\
22.expert 专家
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23.the board of directors 董事会 t:dvgRJt*
24.knowledge of the entity‘ s business 了解被审计单位情况 :qS~"@ ?<
25.assess material misstatement risks评估重大错报风险 S|d /?}C|e
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 A?tCa*b^
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 W}F~vx.
29.the prior year‘s working papers 以前年度工作底稿 j gV^{8qG
30.minutes of meeting 会议纪要 E.yFCa
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31.business risks 经营风险 h-.^*=]R6
32.appropriateness 适当性 lBn<\Y!^
33.accounting estimate 会计估计 EQnU:a
34.management representations 管理层声明 EAY+#>L*
35.going concern assumption 持续经营假设 DN8I[5O
36.audit plan 审计计划 [/ CB1//Y
37.significant audit areas 重点审计领域 x~l"'qsK
38.error 错误 [p\xk
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39.fraud舞弊 Pf8_6 z_
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 mj9|q8v{+
42.transactions without substance 虚假交易 jKP75jm
43.unusual pressures 异常压力 G>Bgw>#_
44.the suspected noncompliance 涉嫌存在违法行为 L9[m/(:y
45.materialiy 重要性 I9TNUZq('
46.exceed the materiality level 超过重要性水平 qPN
47.approach the materiality level 接近重要性水平 b5p;)#
48.an acceptably low level 可接受水平 $sL+k 'dY
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 IL Nghtm-
50.misstatements or omissions 错报或漏报 ")boY/ P/w
51.aggregate 总计 NgGpLdaC2v
52.subsequent events 期后事项 <q MX,h2
53.adjust the financial statements 调整财务报表 bq7()ocA
54.perform additional audit procedures 实施追加的审计程序 yokZ>+jb
55.audit risk 审计风险 Z(E.F,k
56.detection risk 检查风险 9(&$Gwi
57.inappropriate audit opinion 不适当的审计意见 L7II>^"B
58.material misstatement 重大的错报 84(jg P
59.tolerable misstatement 可容忍错报 o
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60.the acceptable level of detection risk 可接受的检查风险 HDo=W qG
61.assessed level of material misstatement risk 重大错报风险的评估水平 /|Gz<nSc
62.simall business 小规模企业 TR?jT
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63.accounting system 会计系统 <!u(_Bxw/
64.test of control 控制测试 JjA
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65.walk-through test 穿行测试 _qit$#wK;
66.communication 沟通 Rlr[uU_
67.flow chart 流程图 "|
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68.reperformance of internal control 重新执行 ;?o"{mbb
69.audit evidence 审计证据 ^J?2[(
70.substantive procedures 实质性程序 >03JQe_#*L
71.assertions 认定 z ISy\uka
72.esistence 存在 7")&njQ/x
73.occurrence 发生 i;)r|L`V?
74.completeness 完整性 a
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75.rights and obligations 权利和义务 %MfT5*||f
76.valuation and allocation 计价和分摊 wRWKem=
77.cutoff 截止 Z${@;lgP
78.accuracy 准确性 %D^j7`Z
79.classification 分类 6Hpj&Qm
80.inspection 检查 WtSlD9 h
81.supervision of counting 监盘 I>3G"[t
82.observation 观察 <>1*1%m
83.confirmation 函证 la!rg#)-X
84.computation 计算 ^q~.5c|
85.analytical procedures 分析程序 YAF0I%PYU
86.vouch 核对 ?y{"OuRf.
87.trace 追查 B415{
88.audit sampling 审计抽样
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89.error 误差
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90.expected error 预期误差 `^E(
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91.population 总体 an?g'8! r:
92.sampling risk 抽样风险 Z Q9's
93.non- sampling risk 非抽样风险 #`Et{6WS
94.sampling unit 抽样单位 |z%*}DPrpa
95.statistical sampling 统计抽样 i
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96.tolerable error 可容忍误差 }Sb&ux
97.the risk of under reliance 信赖不足风险 ]| =#FFz
98.the risk of over reliance 信赖过度风险 3412znM&
99.the risk of incorrect rejection 误拒风险 t#J
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100. the risk of incorrect acceptance 误受风险 Neb%D8/Kn
101.working trial balance 试算平衡表 4VL]v9
102.index and cross-referencing 索引和交叉索引 ~Urj:l
103.cash receipt 现金收入 z[, `
104.cash disbursement 现金支出
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105.bank statement 银行对账单 k@R)_,2HH
106.bank reconciliation 银行存款余额调节表 \E<)B#
107.balance sheet date 资产负债表日 i`:r2kU:*W
108.net realizable value 可变现净值 whg?X&j\V
109.storeroom 仓库 pRdO4?l
110.sale invoice 销售发票 pKSVT
111.price list 价目表 #P6;-d@a
112.positive confirmation request 积极式询证函 $}7WJz:
113.negative confirmation request 消极式询证函 xF{<-b
114.purchase requisition 请购单 BPKeG0F7
115.receiving report 验收报告 e{9(9q
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116.gross margin 毛利 L``K. DF
117.manufacturing overhead 制造费用 yyHr. C
118.material requisition 领料单 BO ^T
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119.inventory-taking 存货盘点 o' DXd[y
120.bond certificate 债券 ',*
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121.stock certificate 股票 0)qLW&
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122.audit report 审计报告 ]urcA,a
123.entity 被审计单位 CLD*\)QD\
124.addressee of the audit report 审计报告的收件人 *K\/5Fzl
125.unqualified opinion 无保留意见 uEuK1f`
126.qualified opinion 保留意见 Hca)5$yL
127.disclaimer of opinion 无法表示意见 O@_)]z?jUc
128.adverse opinion 否定意见 #H1yjJQ /x
129 Auditors‘Report审计报告 18!0Hl>
130 internal audit内部审计 9W7H",wR
131 public sector audit政府审计 NLF{W|X
账项基础审计accounting number-based audit Z;i^h,j?$1
风险导向审计方法risk-oriented audit approach ;comL29l2`