1.audit 审计 bcgXpP
2.attestation GG`j9"t4
鉴证 3bRW]mP8
3.credibility |>RNIJ]
可信赖程度 4,08`5{
4.audit of financial statements 财务报表审计 ?bPW*A82{q
5.agreed-upon procedures 执行商定程序 6e S
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6.high levels of assurance 高水平保证 nAC>']K4$
7.compilation 编制 iR"6VO
8.reliability 可靠性 ~h:(9q8NLC
9.relevance 相关性 ejia4(Cd
10.professional skepticism 职业谨慎 U[? f@.&
11.objectivity 客观性 GExr] 2r
12. professional competence 专业胜任能力 zR4]buHnE
13.Senior/CPA-in-charge 项目经理 BRa9j:_b
14.audit engagement letter 业务约定书 O!t=,F1j
15.recurring audit 连续审计 W&k@p9
16.the client 委托人 .D;6
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17.change CPA 更换注册会计师 8aJJ??o{
18.the existing CPA 现任注册会计师 t3AmXx
19.the successor CPA 后任注册会计师 +z[+kir
20.the preceding CPA前任注册会计师 `-JVz{z
21.issue the audit report 出具审计报告 .D*~UI
22.expert 专家 wPX^P
23.the board of directors 董事会 T^F83
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24.knowledge of the entity‘ s business 了解被审计单位情况 +cbF$,M4
25.assess material misstatement risks评估重大错报风险 *+XiBho
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qRR%aJ/
27.a general knowledge of ————- 初步了解―――的情况 mo+!79&
28.a more knowledge of—————— 进一步了解的情况 [mQdc?n\
29.the prior year‘s working papers 以前年度工作底稿 *\@RBJGF
30.minutes of meeting 会议纪要 ftKL#9,s(
31.business risks 经营风险 artn _
32.appropriateness 适当性
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33.accounting estimate 会计估计 UM`{V5NG#
34.management representations 管理层声明 !9{UBAh
35.going concern assumption 持续经营假设 :+
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36.audit plan 审计计划 Fv*QcB9K
37.significant audit areas 重点审计领域 u0]u"T&N!
38.error 错误 R={#V8D~
39.fraud舞弊 vvG"rU
40.modified or additional procedures 修改或追加审计程序 3 yw$<lm
41.misappropriation of assets 侵占资产 oaZdvu@y
42.transactions without substance 虚假交易 r
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43.unusual pressures 异常压力 xHqF_10S#
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 9 *uK]/c
46.exceed the materiality level 超过重要性水平 6O,:
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47.approach the materiality level 接近重要性水平 =@pD>h/~
48.an acceptably low level 可接受水平 [Y~~C J
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 lT*@f39~g
50.misstatements or omissions 错报或漏报 rHM^_sYRb
51.aggregate 总计 c1r+?q$f
52.subsequent events 期后事项 }n
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53.adjust the financial statements 调整财务报表 ZJenwo
54.perform additional audit procedures 实施追加的审计程序 YQ.ci4.f
55.audit risk 审计风险 }#-@5["-X
56.detection risk 检查风险 S>>wf:\ c
57.inappropriate audit opinion 不适当的审计意见 g$jT P#%b
58.material misstatement 重大的错报 "*t0
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59.tolerable misstatement 可容忍错报 E
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60.the acceptable level of detection risk 可接受的检查风险 mE5{)<N:C
61.assessed level of material misstatement risk 重大错报风险的评估水平 8{QCW{K
62.simall business 小规模企业 .k-6LR
63.accounting system 会计系统 _5H~1G%q
64.test of control 控制测试 L ph0C^8
65.walk-through test 穿行测试 gL-kI*Ra
66.communication 沟通 o
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67.flow chart 流程图 wViTMlq
68.reperformance of internal control 重新执行 Ov<c1y;f
69.audit evidence 审计证据 sQj]#/yK:
70.substantive procedures 实质性程序 FZO&r60$E
71.assertions 认定 E
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72.esistence 存在 G<=I\T'g;
73.occurrence 发生 t0jE\6r
74.completeness 完整性 LT
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75.rights and obligations 权利和义务 SMIDW}U2S
76.valuation and allocation 计价和分摊 1
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77.cutoff 截止 8'L:D
78.accuracy 准确性 BC/5 bA
79.classification 分类 1Ml<>
80.inspection 检查 _/z_
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81.supervision of counting 监盘
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82.observation 观察 tq~4W% p/
83.confirmation 函证 ~nhO*bs}7{
84.computation 计算 Z$g'h1,zW
85.analytical procedures 分析程序 < K!r\^
86.vouch 核对
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87.trace 追查 _B#x{ii
88.audit sampling 审计抽样 \Cu=Le^
89.error 误差 k2$pcR,WM
90.expected error 预期误差 A_\Jb}J1<
91.population 总体 as]M%|/-I
92.sampling risk 抽样风险 }nX0h6+1
93.non- sampling risk 非抽样风险 Pj]^p{>
94.sampling unit 抽样单位 2oEuqHL
95.statistical sampling 统计抽样 <W!n lh
96.tolerable error 可容忍误差 Jz>P[LcB
97.the risk of under reliance 信赖不足风险 _AFje
98.the risk of over reliance 信赖过度风险 Y,v9o
99.the risk of incorrect rejection 误拒风险 z/`+jIB
100. the risk of incorrect acceptance 误受风险 N2U&TCc
101.working trial balance 试算平衡表 R[v0T/
102.index and cross-referencing 索引和交叉索引 i9zh
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103.cash receipt 现金收入 :d9GkC
104.cash disbursement 现金支出 zN!yOlp5
105.bank statement 银行对账单 /KWdI
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106.bank reconciliation 银行存款余额调节表 HEbL'fw^s
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 i8k} B
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109.storeroom 仓库 vT0Op e6m
110.sale invoice 销售发票 "i(f+N,)
111.price list 价目表 gJr)z7W'8
112.positive confirmation request 积极式询证函 H390<`
113.negative confirmation request 消极式询证函 ~dEo^vJD
114.purchase requisition 请购单 & ;.rPU
115.receiving report 验收报告 }dzVwP=
116.gross margin 毛利 m!G(vhA,_w
117.manufacturing overhead 制造费用 "hI"4xSg
118.material requisition 领料单 v~Dobk/n
119.inventory-taking 存货盘点 |v%$Q/zp&
120.bond certificate 债券 %;h1n6=v2
121.stock certificate 股票 k^8;3#xG
122.audit report 审计报告 (E@;~7L
123.entity 被审计单位 ?i0+h7=6
124.addressee of the audit report 审计报告的收件人 &4|]VOf
125.unqualified opinion 无保留意见 t2{(ETV
126.qualified opinion 保留意见 ;"Qq/knVL
127.disclaimer of opinion 无法表示意见 )s^gT]"N
128.adverse opinion 否定意见 ?]Hs~n-
129 Auditors‘Report审计报告 )cRHt:
130 internal audit内部审计 r3U7`P
131 public sector audit政府审计 Y\_mqd
账项基础审计accounting number-based audit [&*irk
风险导向审计方法risk-oriented audit approach NR(rr.