1.audit 审计 ?,$:~O*w
2.attestation
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鉴证 .+9*5
3.credibility ??/bI~Sd
可信赖程度 !gkr?yhE
4.audit of financial statements 财务报表审计 -9dZT
5.agreed-upon procedures 执行商定程序 $V87=_}
6.high levels of assurance 高水平保证 Xe);LhDC
7.compilation 编制 8w:ay,=
8.reliability 可靠性 LaJ
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9.relevance 相关性 toY_1
10.professional skepticism 职业谨慎 8ae`V!5
11.objectivity 客观性 ) f~;P+
12. professional competence 专业胜任能力 *O$|,EsY
13.Senior/CPA-in-charge 项目经理 U;bx^2<m
14.audit engagement letter 业务约定书 "pDU v^ie
15.recurring audit 连续审计 A-r;5?S
16.the client 委托人 Y!M0JSaM
17.change CPA 更换注册会计师 gfggL&t(
18.the existing CPA 现任注册会计师 ^|MS2'
19.the successor CPA 后任注册会计师 Qf_N,Bq{a
20.the preceding CPA前任注册会计师 Vo"G@W)lZ
21.issue the audit report 出具审计报告 KiXfR\S~C
22.expert 专家 8[@,i|kgg0
23.the board of directors 董事会 C|]c#X2t3
24.knowledge of the entity‘ s business 了解被审计单位情况 4pL'c@'
25.assess material misstatement risks评估重大错报风险 q?LOtN? o
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
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27.a general knowledge of ————- 初步了解―――的情况 &n1Vv_Lb
28.a more knowledge of—————— 进一步了解的情况 OmBM)g
29.the prior year‘s working papers 以前年度工作底稿 dz@+ jEV
30.minutes of meeting 会议纪要 ;>7~@
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31.business risks 经营风险 ;}Jv4Z
32.appropriateness 适当性 \IQG%L{
33.accounting estimate 会计估计 h!wq&Vi4
34.management representations 管理层声明 %i\rw*
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35.going concern assumption 持续经营假设
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36.audit plan 审计计划 W<q<}RSn
37.significant audit areas 重点审计领域 RZxh"lIo
38.error 错误 (*A@V%H
39.fraud舞弊 boiP_*|M Y
40.modified or additional procedures 修改或追加审计程序 ZW;Ec+n_K
41.misappropriation of assets 侵占资产 )Cdw_Yx
42.transactions without substance 虚假交易 B9"d7E#wHF
43.unusual pressures 异常压力 l=xG<)Okb
44.the suspected noncompliance 涉嫌存在违法行为 76T7<.S
45.materialiy 重要性 ?sHZeWZ(
46.exceed the materiality level 超过重要性水平 Nd( I RsH(
47.approach the materiality level 接近重要性水平 JcRxNH
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48.an acceptably low level 可接受水平 N@PuC>
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 f8-`bb
50.misstatements or omissions 错报或漏报 /cClV"S*G
51.aggregate 总计 F(1E@xs
52.subsequent events 期后事项 !Mw/j`*
53.adjust the financial statements 调整财务报表 6KGT?d
54.perform additional audit procedures 实施追加的审计程序 % (h6m${j
55.audit risk 审计风险 { 5 r]G
56.detection risk 检查风险 &7'=t6
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 OX.5olb
59.tolerable misstatement 可容忍错报 yPmo1|'X>d
60.the acceptable level of detection risk 可接受的检查风险 QV."ZhL5 =
61.assessed level of material misstatement risk 重大错报风险的评估水平 6c+29@
62.simall business 小规模企业 lfBCzxifC
63.accounting system 会计系统 1!1,{\9%
64.test of control 控制测试 4(,.<#
65.walk-through test 穿行测试 5!ngM
66.communication 沟通 kt
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67.flow chart 流程图 to13&#o
68.reperformance of internal control 重新执行 :[l}Bb,
69.audit evidence 审计证据 ~
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70.substantive procedures 实质性程序 JRBz/ j
71.assertions 认定 O4`.ohAZ
72.esistence 存在 Q:)
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73.occurrence 发生 F$>#P7ph\a
74.completeness 完整性 !l dE9 .
75.rights and obligations 权利和义务 n%h009-5
76.valuation and allocation 计价和分摊 e3n^$'/\r
77.cutoff 截止 iOm&(2/
78.accuracy 准确性 YQ+8lANC
79.classification 分类 ]pNM~,
80.inspection 检查 >CG;df<~
81.supervision of counting 监盘 {31X
82.observation 观察 ~~Cd9Hzi
83.confirmation 函证 I!F&8B+|
84.computation 计算 k4&adX@
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85.analytical procedures 分析程序 \>su97
86.vouch 核对 !rgXB(
87.trace 追查 \aSc2Ml]3n
88.audit sampling 审计抽样 (M;d*gNr
89.error 误差 xe OfofC(l
90.expected error 预期误差 dw#pObH|`
91.population 总体 j*2/[Eq
92.sampling risk 抽样风险 no\G
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93.non- sampling risk 非抽样风险 qKXg'1#E)
94.sampling unit 抽样单位 }#Up:o]A!
95.statistical sampling 统计抽样 a%y*e+oM
96.tolerable error 可容忍误差 FM3.z)>
97.the risk of under reliance 信赖不足风险 #U'}g *
98.the risk of over reliance 信赖过度风险 Q~^v=ye
99.the risk of incorrect rejection 误拒风险 'n{=`e(}cI
100. the risk of incorrect acceptance 误受风险 s4 ,`
101.working trial balance 试算平衡表 zKk=R6w
102.index and cross-referencing 索引和交叉索引 Fu?_<G%Ynp
103.cash receipt 现金收入 "@ZwDg`
104.cash disbursement 现金支出 O|m-[]
105.bank statement 银行对账单 r
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106.bank reconciliation 银行存款余额调节表 V#599-
107.balance sheet date 资产负债表日 Oc~<`C~
108.net realizable value 可变现净值 5 3+C;]J
109.storeroom 仓库
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110.sale invoice 销售发票 U&^(%W#
111.price list 价目表 m k~F@
112.positive confirmation request 积极式询证函 5:+x7Ed
113.negative confirmation request 消极式询证函 =sAOWI,8!
114.purchase requisition 请购单 M$v\7vBgO!
115.receiving report 验收报告 NxH%%>o>
116.gross margin 毛利 r"L:Mu
117.manufacturing overhead 制造费用 |p/[sD+M
118.material requisition 领料单 9R+ qw
119.inventory-taking 存货盘点 O?#<kmd/)
120.bond certificate 债券 "@+Z1k-8U
121.stock certificate 股票 v*y,PY1*
122.audit report 审计报告 iMYJVB=
123.entity 被审计单位 *ax&}AHK[/
124.addressee of the audit report 审计报告的收件人 uf)!SxT
125.unqualified opinion 无保留意见 Hm 0;[i
126.qualified opinion 保留意见 D(_j;?i
127.disclaimer of opinion 无法表示意见 sz7<u|
128.adverse opinion 否定意见 c[6<UkH7
129 Auditors‘Report审计报告 Nc EPPl0I
130 internal audit内部审计 rJ4A9d3:
131 public sector audit政府审计 $*fEgU% c
账项基础审计accounting number-based audit x'i~o'
风险导向审计方法risk-oriented audit approach pcQzvLk