1.audit 审计 .1J`>T?=Q
2.attestation Of-gG~
鉴证 p{r{}iYI
3.credibility HQ4WunH2Y
可信赖程度 c[OQo~m$
4.audit of financial statements 财务报表审计 G~*R6x2g
5.agreed-upon procedures 执行商定程序 ZWx[@5
6.high levels of assurance 高水平保证 }gX
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7.compilation 编制 Xe/7rhov
8.reliability 可靠性 ;yZY2)L
9.relevance 相关性 j}jU.\*v<
10.professional skepticism 职业谨慎 GWj !n
11.objectivity 客观性 u6\W"LW
12. professional competence 专业胜任能力 u |$GOSD
13.Senior/CPA-in-charge 项目经理 l`JKQk
14.audit engagement letter 业务约定书 J(XK%e[8
15.recurring audit 连续审计 mn{R>
16.the client 委托人 ,0>_(5
17.change CPA 更换注册会计师 E*9W
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18.the existing CPA 现任注册会计师 4HXNu, T'
19.the successor CPA 后任注册会计师 &.0 wPyw
20.the preceding CPA前任注册会计师 6ESS>I"su
21.issue the audit report 出具审计报告 #?\|)y4i
22.expert 专家 /h&>tYVio
23.the board of directors 董事会 yAel4b/}
24.knowledge of the entity‘ s business 了解被审计单位情况 8Waic&lX~
25.assess material misstatement risks评估重大错报风险 xxdxRy9/
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 FW<YN;
27.a general knowledge of ————- 初步了解―――的情况 E@="n<uS
28.a more knowledge of—————— 进一步了解的情况 $~A\l@xAG
29.the prior year‘s working papers 以前年度工作底稿 *nUa0Zg4q6
30.minutes of meeting 会议纪要 U.WMu%
31.business risks 经营风险 *OKve
32.appropriateness 适当性 (jE[W:
33.accounting estimate 会计估计 sD<8-n
34.management representations 管理层声明 U:IeMf-;
35.going concern assumption 持续经营假设 VK4"
36.audit plan 审计计划 ~BI! l
37.significant audit areas 重点审计领域 hA"z0Fszh
38.error 错误 KR4 RIJZ_t
39.fraud舞弊 jRjQDK_"ka
40.modified or additional procedures 修改或追加审计程序 |qibO \_
41.misappropriation of assets 侵占资产 jB d9
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42.transactions without substance 虚假交易 !{oP'8Ax$
43.unusual pressures 异常压力 SY2((!n._
44.the suspected noncompliance 涉嫌存在违法行为 ><;.vP
45.materialiy 重要性 g[xn0rG
46.exceed the materiality level 超过重要性水平 Yg`z4U'6~
47.approach the materiality level 接近重要性水平 |:`gjl_Nf
48.an acceptably low level 可接受水平 j7Lw(AJ
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 @ j4~`~8
50.misstatements or omissions 错报或漏报 GwlAEh P
51.aggregate 总计 oX1{~lDJl
52.subsequent events 期后事项 z* :.maq
53.adjust the financial statements 调整财务报表 VoUAFEcs
54.perform additional audit procedures 实施追加的审计程序 `qbsDfq@
55.audit risk 审计风险 W&a<Q)o*I
56.detection risk 检查风险 \6Hu&WHy
57.inappropriate audit opinion 不适当的审计意见 %G~%:uJ5
58.material misstatement 重大的错报 AyZBH&}RZ
59.tolerable misstatement 可容忍错报 !1?Nc}T0Q&
60.the acceptable level of detection risk 可接受的检查风险 Lec%kC
61.assessed level of material misstatement risk 重大错报风险的评估水平 <H!;/p/S
62.simall business 小规模企业 gLv";"4S
63.accounting system 会计系统 ?Wp{tB9N0
64.test of control 控制测试 ps?B;P
65.walk-through test 穿行测试 JSi
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66.communication 沟通 qUp DmH
67.flow chart 流程图 `L}Irt}
68.reperformance of internal control 重新执行 UbV} !
69.audit evidence 审计证据 {R.@EFkZ
70.substantive procedures 实质性程序 ='r4zz
71.assertions 认定 !7[Rhk7bW
72.esistence 存在 uH!;4@uI
73.occurrence 发生 ma26|N5
74.completeness 完整性 c7N`W}BZ
75.rights and obligations 权利和义务 [mk!]
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76.valuation and allocation 计价和分摊 }vdhk0
77.cutoff 截止 *gzX=*;x+?
78.accuracy 准确性 +EgQj*F*
79.classification 分类 niN$!k+Jr
80.inspection 检查 )<jT;cT!&
81.supervision of counting 监盘 Ow]c,F}^
82.observation 观察 +#y[s
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83.confirmation 函证 M0% ):P?x
84.computation 计算 47XQZ-}4
85.analytical procedures 分析程序 wXsA-H/`
86.vouch 核对 T|[o
87.trace 追查 f8
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88.audit sampling 审计抽样 $
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89.error 误差 a|@^N
90.expected error 预期误差 fKAG+ t
91.population 总体 eq\{*r"DCK
92.sampling risk 抽样风险 {*%'vVv+
93.non- sampling risk 非抽样风险 t1
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94.sampling unit 抽样单位 ~?{@0,$
95.statistical sampling 统计抽样 TNV#
96.tolerable error 可容忍误差 %k3a34P@
97.the risk of under reliance 信赖不足风险 ;dYpdy
98.the risk of over reliance 信赖过度风险 hU
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99.the risk of incorrect rejection 误拒风险 RyxIJJui
100. the risk of incorrect acceptance 误受风险 `W[oLQ
101.working trial balance 试算平衡表 PF-
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102.index and cross-referencing 索引和交叉索引 pOip$Z
103.cash receipt 现金收入 5X-cDY*|
104.cash disbursement 现金支出 I
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105.bank statement 银行对账单 NLC}XL
106.bank reconciliation 银行存款余额调节表 3u8H F
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107.balance sheet date 资产负债表日 o^},L?
108.net realizable value 可变现净值 .yF7{/
109.storeroom 仓库 s?5(E}
110.sale invoice 销售发票 DY{JA
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111.price list 价目表 G?d28p',.
112.positive confirmation request 积极式询证函 Y0U<l1(|
113.negative confirmation request 消极式询证函 ?ei7jM",
114.purchase requisition 请购单 YXa^jFp
115.receiving report 验收报告 }o?@
116.gross margin 毛利 J%_
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117.manufacturing overhead 制造费用 F
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118.material requisition 领料单 nK6{_Y>
119.inventory-taking 存货盘点 P$D1kcCw
120.bond certificate 债券 hun/H4f|
121.stock certificate 股票 Y]nY.5irL
122.audit report 审计报告 @K]D :MSS
123.entity 被审计单位 uV *
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124.addressee of the audit report 审计报告的收件人 [3rvRJ.
125.unqualified opinion 无保留意见 g(MeCoCc
126.qualified opinion 保留意见 *A O/$K@Ma
127.disclaimer of opinion 无法表示意见 ek#{!9-
128.adverse opinion 否定意见 Ut8yA"Y~
129 Auditors‘Report审计报告 Ssr
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130 internal audit内部审计 vh
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131 public sector audit政府审计 [*#ms=Zdc
账项基础审计accounting number-based audit xq.,7#3
风险导向审计方法risk-oriented audit approach %Sfew/"R0