1.audit 审计 /qp`xJ
2.attestation @vv`86bm
鉴证 z^oi15D|{
3.credibility LD6fi
可信赖程度 Z@h]dU5%a
4.audit of financial statements 财务报表审计 h?R-t*G?
5.agreed-upon procedures 执行商定程序 QHQj6]
6.high levels of assurance 高水平保证 g=%W"v
7.compilation 编制 77
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8.reliability 可靠性 Ft
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9.relevance 相关性 kO5KZ;+N-
10.professional skepticism 职业谨慎 8=SNLO
11.objectivity 客观性 D!-zQ`^
12. professional competence 专业胜任能力 =X1$K_cN
13.Senior/CPA-in-charge 项目经理 7'o?'He-.2
14.audit engagement letter 业务约定书 /|\`NARI
15.recurring audit 连续审计 mDq01fU4
16.the client 委托人 ; w+A38N$J
17.change CPA 更换注册会计师 *&U9npN
18.the existing CPA 现任注册会计师 <8y8^m`P9
19.the successor CPA 后任注册会计师 jt]+(sx
20.the preceding CPA前任注册会计师 z;3}GxE-si
21.issue the audit report 出具审计报告 ce;9UBkOg2
22.expert 专家 d_yqmx?w
23.the board of directors 董事会 E+01"G<Q
24.knowledge of the entity‘ s business 了解被审计单位情况 G)putk@
25.assess material misstatement risks评估重大错报风险 ^6`R:SV4Gx
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 }W YY5L8^
27.a general knowledge of ————- 初步了解―――的情况 HL)1{[|`
28.a more knowledge of—————— 进一步了解的情况 ybB}|4d&
29.the prior year‘s working papers 以前年度工作底稿 G +YF
30.minutes of meeting 会议纪要 ` n_ Z
31.business risks 经营风险 `^6}Dn
32.appropriateness 适当性 !#X^nlc
33.accounting estimate 会计估计 T"0a&.TLj
34.management representations 管理层声明 ({8Q=Gh
35.going concern assumption 持续经营假设 57oY]NT?
36.audit plan 审计计划 v` B_xEl
37.significant audit areas 重点审计领域 &,#VhT![
38.error 错误 `P GWu1/
39.fraud舞弊 .N5"IY6>
40.modified or additional procedures 修改或追加审计程序 `S.;&%B\
41.misappropriation of assets 侵占资产 ?,Hk]Rl3
42.transactions without substance 虚假交易 ~\Ynih
43.unusual pressures 异常压力 #AY+[+
44.the suspected noncompliance 涉嫌存在违法行为 SC!IQ80H#D
45.materialiy 重要性 `t8e2?GH
46.exceed the materiality level 超过重要性水平 0)84Z.k
47.approach the materiality level 接近重要性水平 K'71uW>
48.an acceptably low level 可接受水平 @Xh4ZMyEx
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 k"n#4o:
50.misstatements or omissions 错报或漏报 $]hf2Yr(
51.aggregate 总计 ZHB'^#b
52.subsequent events 期后事项 3NJ-.c@(p
53.adjust the financial statements 调整财务报表 UM#]olh
54.perform additional audit procedures 实施追加的审计程序 D QZS%)
55.audit risk 审计风险 WUxr@0
56.detection risk 检查风险 R
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57.inappropriate audit opinion 不适当的审计意见 jLEU V
58.material misstatement 重大的错报 a'A0CQ
59.tolerable misstatement 可容忍错报 R
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60.the acceptable level of detection risk 可接受的检查风险 P]y5E9
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61.assessed level of material misstatement risk 重大错报风险的评估水平 KYeA=
62.simall business 小规模企业 6HEl1FK{@
63.accounting system 会计系统 ]f-e/8$`@
64.test of control 控制测试 CBv
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65.walk-through test 穿行测试 !KF;Z|_(I
66.communication 沟通 ^oP]@r"qy
67.flow chart 流程图 A,iXiDb3pK
68.reperformance of internal control 重新执行 6Z'zB&hM}
69.audit evidence 审计证据 hgh1G7A&
70.substantive procedures 实质性程序 k20H|@g2
71.assertions 认定 pjoI};
72.esistence 存在 wbpxJtJB
73.occurrence 发生 J^?O]
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74.completeness 完整性 |l~ADEg
75.rights and obligations 权利和义务 |W::\yu6
76.valuation and allocation 计价和分摊 T xN5K`q
77.cutoff 截止 Xau.4&\d
78.accuracy 准确性 A^m hPBT_
79.classification 分类
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80.inspection 检查 Mu:H'$"'H
81.supervision of counting 监盘 x,V_P/?%
82.observation 观察 "JGa
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83.confirmation 函证 g)"6|Z?D"
84.computation 计算
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85.analytical procedures 分析程序 ]:f1r8<3p
86.vouch 核对 2ru6bIb;
87.trace 追查 !7w-?1?D
88.audit sampling 审计抽样 .p5*&i
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89.error 误差 h(zi$V
90.expected error 预期误差 -Wig k['v
91.population 总体 Rp|:$5&nE
92.sampling risk 抽样风险 vuK 5DG4
93.non- sampling risk 非抽样风险 EXzY4D ^
94.sampling unit 抽样单位 .5T7O_%FP
95.statistical sampling 统计抽样 d#W[<,
96.tolerable error 可容忍误差 7eO8cPy
97.the risk of under reliance 信赖不足风险 0|U<T#t8?
98.the risk of over reliance 信赖过度风险 ZBYm
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99.the risk of incorrect rejection 误拒风险 G
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100. the risk of incorrect acceptance 误受风险 $~2Ao[
101.working trial balance 试算平衡表 ZzE&?
102.index and cross-referencing 索引和交叉索引 PF+`3
103.cash receipt 现金收入 ' ZB%McS
104.cash disbursement 现金支出 /)G9w]|T
105.bank statement 银行对账单 h0gT/x
106.bank reconciliation 银行存款余额调节表 7,jqA"9
107.balance sheet date 资产负债表日 :')<|(Zy
108.net realizable value 可变现净值 dp?uq'
109.storeroom 仓库 gf!j|O ;
110.sale invoice 销售发票 (thzWr6;
111.price list 价目表 0 Hq$h
112.positive confirmation request 积极式询证函 ;P{ *'@
113.negative confirmation request 消极式询证函 II2oV}7?
114.purchase requisition 请购单 )Qo6bei!
115.receiving report 验收报告 7j]@3D9[:p
116.gross margin 毛利 E6US
117.manufacturing overhead 制造费用 @3G3l|~>
118.material requisition 领料单 {Cd*y6lI
119.inventory-taking 存货盘点 XR+2|o
120.bond certificate 债券 D/)xe:
121.stock certificate 股票 %AJdtJ@0H
122.audit report 审计报告 1-,l|K
123.entity 被审计单位 8=?I/9Xh
124.addressee of the audit report 审计报告的收件人 eD/?$@y
125.unqualified opinion 无保留意见 \0:l9;^4
126.qualified opinion 保留意见 |ST&,a$(
127.disclaimer of opinion 无法表示意见 ]l\J"*"aB
128.adverse opinion 否定意见 +uH1rF_&@
129 Auditors‘Report审计报告 lyT~>.?{
130 internal audit内部审计 aJfW75C
131 public sector audit政府审计 rUuM__;d
账项基础审计accounting number-based audit ;<* VwXJR
风险导向审计方法risk-oriented audit approach U@*z#T#"m