1.audit 审计 e=>:(^CS
2.attestation ?/M:
鉴证 3V(]*\L
3.credibility .wU0F
可信赖程度 pZ_zyI#wx_
4.audit of financial statements 财务报表审计 CPW^pGT+i
5.agreed-upon procedures 执行商定程序 h23"<
6.high levels of assurance 高水平保证 AiP#wK;
7.compilation 编制 Ulf'gD4e
8.reliability 可靠性 L;7u0Yg
9.relevance 相关性 XIGz_g;#'w
10.professional skepticism 职业谨慎 Bj=lUn`T:
11.objectivity 客观性 ^n?`l ^9c$
12. professional competence 专业胜任能力 R@X65o
13.Senior/CPA-in-charge 项目经理 o>6c?Xi&
14.audit engagement letter 业务约定书 ~'9\y"N1
15.recurring audit 连续审计 URd0|?t9^L
16.the client 委托人 |rgp(;iO
17.change CPA 更换注册会计师 X[ 6#J
18.the existing CPA 现任注册会计师 ){nOM$W
19.the successor CPA 后任注册会计师 P<%}!Y
20.the preceding CPA前任注册会计师 JdM0f!3
21.issue the audit report 出具审计报告 &<=?O
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22.expert 专家 xekU2u}WE
23.the board of directors 董事会 eh39"s
24.knowledge of the entity‘ s business 了解被审计单位情况 &E]<dmR
25.assess material misstatement risks评估重大错报风险 1dhuLN%Ce
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 vg-Ah6BC{
27.a general knowledge of ————- 初步了解―――的情况 RoFOjCc>D.
28.a more knowledge of—————— 进一步了解的情况 r4isn^g
29.the prior year‘s working papers 以前年度工作底稿 [HEljEv
30.minutes of meeting 会议纪要 ~n"?*I`
31.business risks 经营风险 w;{=
32.appropriateness 适当性 YYN'LF#j
33.accounting estimate 会计估计 `pYyr/
34.management representations 管理层声明 lR
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35.going concern assumption 持续经营假设 l(y,lK=YP1
36.audit plan 审计计划 6!`GUU
37.significant audit areas 重点审计领域 9Q.@RO$%C
38.error 错误 ;e"dxAUe!^
39.fraud舞弊 ]vflx^<?
40.modified or additional procedures 修改或追加审计程序 g8SVuG<DI\
41.misappropriation of assets 侵占资产 -U{CWn3G
42.transactions without substance 虚假交易 4
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43.unusual pressures 异常压力 ,Y4>$:#n/
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 &z]x\4#,
46.exceed the materiality level 超过重要性水平 dq{+
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47.approach the materiality level 接近重要性水平 P;G]qV%
48.an acceptably low level 可接受水平 YNB7`:
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 LPeVr^
50.misstatements or omissions 错报或漏报 9Tg
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51.aggregate 总计 N/!(`Z,
52.subsequent events 期后事项 I/*^s
53.adjust the financial statements 调整财务报表 *EwDwS$$
54.perform additional audit procedures 实施追加的审计程序 dBkM~
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55.audit risk 审计风险 iYf)FPET
56.detection risk 检查风险 G=F _{z\}
57.inappropriate audit opinion 不适当的审计意见 B'e@RhU;
58.material misstatement 重大的错报 TVM19)9
59.tolerable misstatement 可容忍错报 Y?qUO2
60.the acceptable level of detection risk 可接受的检查风险 Sy/Z}H
61.assessed level of material misstatement risk 重大错报风险的评估水平 JvsL]yRT
62.simall business 小规模企业 ?Dl; DE1
63.accounting system 会计系统 ^;9<7h[l
64.test of control 控制测试
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65.walk-through test 穿行测试 0v,fY2$c
66.communication 沟通 tVe =c
67.flow chart 流程图 wmA TV/
68.reperformance of internal control 重新执行 25Ro
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69.audit evidence 审计证据 D/VEl{ba-
70.substantive procedures 实质性程序 ]8htL#C
71.assertions 认定 MH|F<$42
72.esistence 存在 +c8t~2tuN
73.occurrence 发生 I+F>^4_d
74.completeness 完整性 w!pj);jy{
75.rights and obligations 权利和义务 lbX
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76.valuation and allocation 计价和分摊 ucJ}KMz
77.cutoff 截止 }U(bMo@;
78.accuracy 准确性 g=KvCqJN
79.classification 分类 0CvGpM,
80.inspection 检查 ))dw[Xa
81.supervision of counting 监盘 yEos$/*u-N
82.observation 观察 L]%!YP\<T
83.confirmation 函证 |2=@8_am
84.computation 计算 w59q* 2
85.analytical procedures 分析程序 zBK"k]rz
86.vouch 核对 .^2.h
87.trace 追查 '"+Gn52#
88.audit sampling 审计抽样 $@vB<(sk
89.error 误差 BNF*1JO
90.expected error 预期误差 tDavp:M1v
91.population 总体 eso-{W,D
92.sampling risk 抽样风险 cs7^#/3<
93.non- sampling risk 非抽样风险 -\USDi(
94.sampling unit 抽样单位 d'&OEGb<
95.statistical sampling 统计抽样 3d]~e
96.tolerable error 可容忍误差 6"o=`Sq
97.the risk of under reliance 信赖不足风险 X- X`Z`o
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 5rf Dm
100. the risk of incorrect acceptance 误受风险 5}Id[%.x
101.working trial balance 试算平衡表 *~YdL7f)J
102.index and cross-referencing 索引和交叉索引 EP"Z 58&$R
103.cash receipt 现金收入 +0)M1!gK
104.cash disbursement 现金支出 /E2
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105.bank statement 银行对账单 9XYm8g'X
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 'sXrtl7{^
108.net realizable value 可变现净值 mr/?w0(C
109.storeroom 仓库 +$#<gp"
110.sale invoice 销售发票 Tr s2M+r)
111.price list 价目表 /qJC p![X
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 kI9I{ &J&
114.purchase requisition 请购单 d=meh4Y
115.receiving report 验收报告 {
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116.gross margin 毛利 =+UtAf<n
117.manufacturing overhead 制造费用 OF={k[
118.material requisition 领料单 ^>F[aT
119.inventory-taking 存货盘点 ,Jh#$mil
120.bond certificate 债券 =4'V}p
121.stock certificate 股票 4`)r1D!U
122.audit report 审计报告 $./aKJ1B
123.entity 被审计单位 z?Ok'LX
124.addressee of the audit report 审计报告的收件人 QuG"]$
125.unqualified opinion 无保留意见 iNfAn&
126.qualified opinion 保留意见 ]{#=WTp]
127.disclaimer of opinion 无法表示意见 tc[z/
128.adverse opinion 否定意见 I |c!:4
129 Auditors‘Report审计报告 ']>9/r#
130 internal audit内部审计 N&p0Emg
131 public sector audit政府审计 XVqkw@Ia4!
账项基础审计accounting number-based audit +or
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风险导向审计方法risk-oriented audit approach W6}>iB