1.audit 审计 ~f5g\n;
2.attestation io^L[
鉴证 {M&Vh]
3.credibility L^><APlX
可信赖程度 P<s0f:".
4.audit of financial statements 财务报表审计 lU
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5.agreed-upon procedures 执行商定程序 I`-N]sf^
6.high levels of assurance 高水平保证 \#O}K
7.compilation 编制 "s3eO
8.reliability 可靠性 _C nl|'
9.relevance 相关性 zC<k4[ .
10.professional skepticism 职业谨慎 bDq[j8IT6
11.objectivity 客观性 5@&{%99
12. professional competence 专业胜任能力 v62O+{
13.Senior/CPA-in-charge 项目经理 k?7V#QW(
14.audit engagement letter 业务约定书 uS}qy-8J
15.recurring audit 连续审计 |'ML
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16.the client 委托人 Tc.k0n%W:b
17.change CPA 更换注册会计师 W _JGJV.^f
18.the existing CPA 现任注册会计师 (]gd$BgD
19.the successor CPA 后任注册会计师 yNU.<d 5
20.the preceding CPA前任注册会计师 f:hsE
21.issue the audit report 出具审计报告 yNc"E
22.expert 专家 YRRsbm{
23.the board of directors 董事会 9hn+eU
24.knowledge of the entity‘ s business 了解被审计单位情况 M|DVFC
25.assess material misstatement risks评估重大错报风险 O~~WP*N
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 MIF`|3$,
27.a general knowledge of ————- 初步了解―――的情况 ~>-MV
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28.a more knowledge of—————— 进一步了解的情况 +p"}F PIK
29.the prior year‘s working papers 以前年度工作底稿 4M,Q{G|e
30.minutes of meeting 会议纪要 Md[M}d8
31.business risks 经营风险 7uq/C#N
32.appropriateness 适当性 43m@4Yb
33.accounting estimate 会计估计 'h.:-1# L
34.management representations 管理层声明 ]q pLaBD
35.going concern assumption 持续经营假设 :)=>,XwL8
36.audit plan 审计计划 B/F6WQdZ
37.significant audit areas 重点审计领域 m]Gxep0%
38.error 错误 bbe$6x wi
39.fraud舞弊 )F,IPAA#
40.modified or additional procedures 修改或追加审计程序 F :p9y_
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41.misappropriation of assets 侵占资产 XV %DhR=
42.transactions without substance 虚假交易 (2uF<$7(
43.unusual pressures 异常压力 eg Xbe)ld
44.the suspected noncompliance 涉嫌存在违法行为 8gn12._x
45.materialiy 重要性 7H!/et?S,
46.exceed the materiality level 超过重要性水平 $s.:H4:I
47.approach the materiality level 接近重要性水平 #Ex NiFZ
48.an acceptably low level 可接受水平 3Z%~WE;I
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0 *^>/*
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 {'@`:p&3r
52.subsequent events 期后事项 >h3m/aeNC
53.adjust the financial statements 调整财务报表 @^cR
54.perform additional audit procedures 实施追加的审计程序 wSd|-e
55.audit risk 审计风险 kWMz;{I5*w
56.detection risk 检查风险 zN3b`K. i
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 {16]8-pe
59.tolerable misstatement 可容忍错报 bGtS
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60.the acceptable level of detection risk 可接受的检查风险 ,[UK32KWI
61.assessed level of material misstatement risk 重大错报风险的评估水平 m xEni
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62.simall business 小规模企业 m
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63.accounting system 会计系统 Kg6[
64.test of control 控制测试 Mj<T+Ohz
65.walk-through test 穿行测试 'B\7
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66.communication 沟通 riv8qg
67.flow chart 流程图
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68.reperformance of internal control 重新执行 4H4ui&|7u6
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 WRov7
71.assertions 认定 B&L-Lc2
72.esistence 存在 cNl NJ
73.occurrence 发生 LE}V{%)xD
74.completeness 完整性 7SJR_G6,{
75.rights and obligations 权利和义务 lW|`8ykp
76.valuation and allocation 计价和分摊 #1De#uZ
77.cutoff 截止 kt2W7.A5
78.accuracy 准确性 VjLv{f<p
79.classification 分类 H! P$p-*.
80.inspection 检查 o]M1$)>b+
81.supervision of counting 监盘 %WF]mF T_
82.observation 观察 e|}B;<
83.confirmation 函证 #IR,KX3]A
84.computation 计算 |i\%>Y,
85.analytical procedures 分析程序 F}~qTF;H
86.vouch 核对 $uUR@l
87.trace 追查 p?2^JJpUb
88.audit sampling 审计抽样 ey@ccc*sZ9
89.error 误差 fSF_O}kLp
90.expected error 预期误差 Ef$a&*)PH
91.population 总体 `?G&w.Vs
92.sampling risk 抽样风险 U'aJCM
93.non- sampling risk 非抽样风险 Ge7Uety
94.sampling unit 抽样单位 WZM
95.statistical sampling 统计抽样 i_(6}Y&
96.tolerable error 可容忍误差 0[]) wl
97.the risk of under reliance 信赖不足风险 `gAW5 i-z5
98.the risk of over reliance 信赖过度风险 |Kb
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99.the risk of incorrect rejection 误拒风险 .XT]\'vW
100. the risk of incorrect acceptance 误受风险 B~B, L*kC2
101.working trial balance 试算平衡表 _#K?yP?
102.index and cross-referencing 索引和交叉索引 Ao+6^z_
103.cash receipt 现金收入 '*B%&QC-
104.cash disbursement 现金支出 MY}/h@
105.bank statement 银行对账单 )G),iy
106.bank reconciliation 银行存款余额调节表 "H#pN;)+
107.balance sheet date 资产负债表日 {l"(EeW6)
108.net realizable value 可变现净值 FsLd&$?T&
109.storeroom 仓库 E#R1
110.sale invoice 销售发票 )FN\jo!!.
111.price list 价目表 {T-=&%||
112.positive confirmation request 积极式询证函 hof>:Rk
113.negative confirmation request 消极式询证函 GkpYf~\Q
114.purchase requisition 请购单 *ze,X~8-
115.receiving report 验收报告 Vi`P
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116.gross margin 毛利 21O
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117.manufacturing overhead 制造费用 ,_TE@]!$
118.material requisition 领料单 mUy>w
119.inventory-taking 存货盘点 {53|X=D64
120.bond certificate 债券 n
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121.stock certificate 股票 fV2w &:^3
122.audit report 审计报告 #(QS5J&Qq
123.entity 被审计单位 tOX-vQ
124.addressee of the audit report 审计报告的收件人 ^5Zka!'X2Z
125.unqualified opinion 无保留意见 6l:uQz9
126.qualified opinion 保留意见 +
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127.disclaimer of opinion 无法表示意见 h=Q2
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128.adverse opinion 否定意见 ^WF_IH&
129 Auditors‘Report审计报告 eX1_=?$1P
130 internal audit内部审计 *j(UAVp
131 public sector audit政府审计 nDcH;_<;9a
账项基础审计accounting number-based audit 6L rI,d
风险导向审计方法risk-oriented audit approach +p[O|
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