1.audit 审计 xN@Pz)yo
2.attestation $eBX
鉴证 )I-f U4?
3.credibility ?P7]
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可信赖程度 &X]\)`j0
4.audit of financial statements 财务报表审计 ACK1@eF
5.agreed-upon procedures 执行商定程序 ez9k4IO
6.high levels of assurance 高水平保证 ec|/ /
7.compilation 编制 5]1h8PW!Y
8.reliability 可靠性 j9/-"dTL
9.relevance 相关性 90Hjx>[
10.professional skepticism 职业谨慎
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11.objectivity 客观性 **[Z^$)u(
12. professional competence 专业胜任能力 -gz0md|Y
13.Senior/CPA-in-charge 项目经理 /+3a n9h
14.audit engagement letter 业务约定书 TjBY
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15.recurring audit 连续审计 N|2y"5
16.the client 委托人 U^Tp6vN d
17.change CPA 更换注册会计师 da$BUAqU
18.the existing CPA 现任注册会计师 jAsO8
19.the successor CPA 后任注册会计师 te4= S
20.the preceding CPA前任注册会计师 k 2%S`/:
21.issue the audit report 出具审计报告 m!OMrZ%)}
22.expert 专家 ^aRgMuU
23.the board of directors 董事会 YO:&;K%
24.knowledge of the entity‘ s business 了解被审计单位情况 *V;3~x!
25.assess material misstatement risks评估重大错报风险 7e&\{
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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 XL}<1
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27.a general knowledge of ————- 初步了解―――的情况 G;oFTP>o
28.a more knowledge of—————— 进一步了解的情况 >LF&EM]
29.the prior year‘s working papers 以前年度工作底稿 t^tCA -
30.minutes of meeting 会议纪要 ^`qPs/b
31.business risks 经营风险 Jll-X\O`-
32.appropriateness 适当性 qU[O1bN
33.accounting estimate 会计估计 P l{QOR
34.management representations 管理层声明 8Vt4HD 08
35.going concern assumption 持续经营假设 2#_38=K=@
36.audit plan 审计计划 ]5v:5:H
37.significant audit areas 重点审计领域 |[cdri^?D
38.error 错误 {sC=J hs-
39.fraud舞弊 (=T$_-Dj`}
40.modified or additional procedures 修改或追加审计程序 f8:$G.}i
41.misappropriation of assets 侵占资产 LN!W(n(
42.transactions without substance 虚假交易 hPufzhT
43.unusual pressures 异常压力 O=jN&<rb
44.the suspected noncompliance 涉嫌存在违法行为 s=EiH
45.materialiy 重要性 a`Z{
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46.exceed the materiality level 超过重要性水平 amB@N6*
47.approach the materiality level 接近重要性水平 <Ns &b.\h6
48.an acceptably low level 可接受水平 <4D%v"zRP
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 B[xR-6phW
50.misstatements or omissions 错报或漏报 +*t|yKO>[
51.aggregate 总计 SQKt}kDbM
52.subsequent events 期后事项 =wA5P@
53.adjust the financial statements 调整财务报表 [a8+(
54.perform additional audit procedures 实施追加的审计程序 WaYO1*=
55.audit risk 审计风险 qiNliJ>40E
56.detection risk 检查风险 '>^Xqn
57.inappropriate audit opinion 不适当的审计意见 !.+"4TF
58.material misstatement 重大的错报 [b5(XIGUN}
59.tolerable misstatement 可容忍错报 1-$P0
60.the acceptable level of detection risk 可接受的检查风险 <7gMl
61.assessed level of material misstatement risk 重大错报风险的评估水平 z/vDgH!s
62.simall business 小规模企业 dB`b9)Tk0z
63.accounting system 会计系统 yzc pG6,
64.test of control 控制测试 Y(GW0\<
65.walk-through test 穿行测试 glor+
66.communication 沟通 HtzMDGV<
67.flow chart 流程图 9U10d&M(
68.reperformance of internal control 重新执行 B+D`\ Nl o
69.audit evidence 审计证据 A1<k1[5fJ
70.substantive procedures 实质性程序 ma7fDo0,`h
71.assertions 认定 %UmbDGDWI
72.esistence 存在 p}8ratmN
73.occurrence 发生 R`C.ha
74.completeness 完整性 NS5 49S
75.rights and obligations 权利和义务 |E|T%i^}./
76.valuation and allocation 计价和分摊 N<bD
77.cutoff 截止 4sd-zl$Of
78.accuracy 准确性 T{~M iC6A
79.classification 分类 em/Xu
80.inspection 检查 -4`sqv ]
81.supervision of counting 监盘 c'lIWuL)
82.observation 观察 7xR|_+%~K
83.confirmation 函证
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84.computation 计算 g _x\T
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85.analytical procedures 分析程序 5@.zz"o.`
86.vouch 核对
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87.trace 追查 w}b<D#0XC
88.audit sampling 审计抽样 Hc
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89.error 误差 I~'gK8<e7
90.expected error 预期误差 I tgH>L'
91.population 总体 YRu%j4Tx
92.sampling risk 抽样风险 UR\ZN@O
93.non- sampling risk 非抽样风险 >2t
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94.sampling unit 抽样单位 =jBL'|k5
95.statistical sampling 统计抽样 :3 PG f
96.tolerable error 可容忍误差 9$EHK
97.the risk of under reliance 信赖不足风险 ,iohfZz
98.the risk of over reliance 信赖过度风险 U!
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99.the risk of incorrect rejection 误拒风险 6e&g$R
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100. the risk of incorrect acceptance 误受风险 }RH lYN
101.working trial balance 试算平衡表 #VQ36pCd
102.index and cross-referencing 索引和交叉索引 hxP6C6S
103.cash receipt 现金收入 lW&[mnR
104.cash disbursement 现金支出 dY
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105.bank statement 银行对账单 7!mJhgGc
106.bank reconciliation 银行存款余额调节表 @<
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107.balance sheet date 资产负债表日 `2sdZ/fO
108.net realizable value 可变现净值 '>"`)-
109.storeroom 仓库 O&F<oM
110.sale invoice 销售发票 \8
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111.price list 价目表 A"`L~|&
112.positive confirmation request 积极式询证函 EmYO5Whi
113.negative confirmation request 消极式询证函 pFS
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114.purchase requisition 请购单 %!>k#F^S
115.receiving report 验收报告 S|s3}]g9
116.gross margin 毛利 (=6P]~,
117.manufacturing overhead 制造费用 ryz/rf
118.material requisition 领料单 cvn-*Sj
119.inventory-taking 存货盘点 D[+|^,^>
120.bond certificate 债券 ojiM2QT}m
121.stock certificate 股票 :t_}_!~
122.audit report 审计报告 k0gJ('zah
123.entity 被审计单位 i%#th'C!P
124.addressee of the audit report 审计报告的收件人 mxtlr)
125.unqualified opinion 无保留意见 Oz_b3r
126.qualified opinion 保留意见 8/Lu'rI
127.disclaimer of opinion 无法表示意见 wn&[1gBxM
128.adverse opinion 否定意见 @WMj^t1D+
129 Auditors‘Report审计报告 E!r4AjaC
130 internal audit内部审计
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131 public sector audit政府审计 $%lHj+(
账项基础审计accounting number-based audit { mK pD
风险导向审计方法risk-oriented audit approach *Cc$eR]-