1.audit 审计 %H>vMR-,~
2.attestation B+);y
鉴证 M
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3.credibility [ar:zlV8
可信赖程度 CSc*UX+
4.audit of financial statements 财务报表审计 V|}9d:&O
5.agreed-upon procedures 执行商定程序 G6JyAC9j
6.high levels of assurance 高水平保证
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7.compilation 编制 yt>Pf<AI
8.reliability 可靠性 g}Hk4+
9.relevance 相关性 5h1!E
10.professional skepticism 职业谨慎 vPmP<c)cb
11.objectivity 客观性 seHwn'Jn
12. professional competence 专业胜任能力 |/arxb&
13.Senior/CPA-in-charge 项目经理 cAyR)Y!I
14.audit engagement letter 业务约定书 zA&0H
15.recurring audit 连续审计 uA
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16.the client 委托人 9/}i6j8Z
17.change CPA 更换注册会计师 10}oaL S
18.the existing CPA 现任注册会计师 KwPJ0
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19.the successor CPA 后任注册会计师 U`F
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20.the preceding CPA前任注册会计师 FvG9PPd
21.issue the audit report 出具审计报告 ="@W)"r
22.expert 专家 =d~]*[8
23.the board of directors 董事会 z"}k\B-5
24.knowledge of the entity‘ s business 了解被审计单位情况 #H
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25.assess material misstatement risks评估重大错报风险
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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 ?MKf=!w
27.a general knowledge of ————- 初步了解―――的情况 <B`}18x
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 dwrc"GK!o
30.minutes of meeting 会议纪要 \2_>$:UoV
31.business risks 经营风险 -J[zJ4z#
32.appropriateness 适当性 lx$Y-Tb^F
33.accounting estimate 会计估计 /T#<g:
34.management representations 管理层声明 oCy52Bm.!
35.going concern assumption 持续经营假设 W{ eu_
36.audit plan 审计计划 (N;Jw^C@
37.significant audit areas 重点审计领域 n,PHfydqX
38.error 错误 6;n^/3*#
39.fraud舞弊 IL.Jx:(0
40.modified or additional procedures 修改或追加审计程序 pC8(>gV<h
41.misappropriation of assets 侵占资产 W:(:hT6`j9
42.transactions without substance 虚假交易 %T'?7^\>
43.unusual pressures 异常压力 nyQFS
44.the suspected noncompliance 涉嫌存在违法行为 1Dt"Rcn"4
45.materialiy 重要性 |\QR9>
46.exceed the materiality level 超过重要性水平 !Q.c8GRUQ
47.approach the materiality level 接近重要性水平 ~|DF-t
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48.an acceptably low level 可接受水平 V]q{N-Iq
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 =v:_N.Fh-c
50.misstatements or omissions 错报或漏报 rFx2S
51.aggregate 总计 {)b`fq
52.subsequent events 期后事项 Jk{>*jYk`
53.adjust the financial statements 调整财务报表 H kg@M?(
54.perform additional audit procedures 实施追加的审计程序 .Z_U]_(
55.audit risk 审计风险 iS=T/<|?
56.detection risk 检查风险 X[@>1tl
57.inappropriate audit opinion 不适当的审计意见 <(f4#BP
58.material misstatement 重大的错报 L+I[yJY:!
59.tolerable misstatement 可容忍错报 P* aD2("Z
60.the acceptable level of detection risk 可接受的检查风险 Ne^#5 T
61.assessed level of material misstatement risk 重大错报风险的评估水平 +D
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62.simall business 小规模企业 J
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63.accounting system 会计系统 ="A[*:hC"
64.test of control 控制测试 ]G1j\ wnF
65.walk-through test 穿行测试 ~B=\![
66.communication 沟通 MO _9Yi
67.flow chart 流程图 AP@
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68.reperformance of internal control 重新执行 +ixDB0"\
69.audit evidence 审计证据 \&TTe8
70.substantive procedures 实质性程序 fx;5j;
71.assertions 认定 nn=JM7e\9
72.esistence 存在 +u
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73.occurrence 发生 F)gL=6h
74.completeness 完整性 ?5(L.XFm
75.rights and obligations 权利和义务 M2s
76.valuation and allocation 计价和分摊 |HG%o
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77.cutoff 截止 "Y%\qw/wq
78.accuracy 准确性 l w%f
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79.classification 分类 c<H4rB
80.inspection 检查 I*
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81.supervision of counting 监盘 BKDWd]KEf
82.observation 观察 8p5'}Lq
83.confirmation 函证 x _2]G'
84.computation 计算 wZC'BLD
85.analytical procedures 分析程序 +?.,pq n<=
86.vouch 核对 ITsJjcYw
87.trace 追查 t[Q^Xp
88.audit sampling 审计抽样 TM"-X\e~{
89.error 误差 5=?&q 'i
90.expected error 预期误差 WEsH@
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91.population 总体 .Z^g
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92.sampling risk 抽样风险 ':>B%k
93.non- sampling risk 非抽样风险 *jJ62-o
94.sampling unit 抽样单位 Wt`D
95.statistical sampling 统计抽样 ScTqnY$v
96.tolerable error 可容忍误差 $(NfHIX
97.the risk of under reliance 信赖不足风险 ~'U;).C
98.the risk of over reliance 信赖过度风险 I}q-J~s
99.the risk of incorrect rejection 误拒风险 Gt1Up~\s
100. the risk of incorrect acceptance 误受风险 AH7k|6ku<*
101.working trial balance 试算平衡表 %b*%'#iK
102.index and cross-referencing 索引和交叉索引 E$1^}RGT)
103.cash receipt 现金收入 Y{O&-5H^|
104.cash disbursement 现金支出 S:}s |![p
105.bank statement 银行对账单 o}
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106.bank reconciliation 银行存款余额调节表 ^s?
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107.balance sheet date 资产负债表日 JxvwquI
108.net realizable value 可变现净值 va<+)b\
109.storeroom 仓库 _4W#6!
110.sale invoice 销售发票 bo*q{@Ue
111.price list 价目表 -?]ltn9!
112.positive confirmation request 积极式询证函 YL.z|{\e
113.negative confirmation request 消极式询证函 {c1qC zM4
114.purchase requisition 请购单 $e_ps~{7$
115.receiving report 验收报告 \8$`:3,@
116.gross margin 毛利 |4c==7.
117.manufacturing overhead 制造费用 PWmz7*/
118.material requisition 领料单 v]J# SlF
119.inventory-taking 存货盘点 Ya_6Zd4O
120.bond certificate 债券
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121.stock certificate 股票 - VE#:&
122.audit report 审计报告 w\
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123.entity 被审计单位 x3P@AC$\
124.addressee of the audit report 审计报告的收件人 t,+S~Cj|
125.unqualified opinion 无保留意见 R#`itIYh
126.qualified opinion 保留意见 |")x1'M
127.disclaimer of opinion 无法表示意见 M'HOw)U
128.adverse opinion 否定意见 Z`*cI
129 Auditors‘Report审计报告 Om^/tp\
130 internal audit内部审计 K$
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131 public sector audit政府审计 toWmm(7v
账项基础审计accounting number-based audit 6Te}"t>
风险导向审计方法risk-oriented audit approach n=&c5!