1.audit 审计 '
+*,|;?
2.attestation KWzJ
鉴证 fj,]dQT
3.credibility }M+2 ,#l
可信赖程度 ZZJXd+Q}
4.audit of financial statements 财务报表审计 RxZ#`$F
5.agreed-upon procedures 执行商定程序 @Y8/#6KE
6.high levels of assurance 高水平保证 K,o@~fj
7.compilation 编制 TA~YCj$
8.reliability 可靠性 &GetRDr
9.relevance 相关性 ;?`l1:C5)
10.professional skepticism 职业谨慎 h~zG*B5F
11.objectivity 客观性 ! !9l@
12. professional competence 专业胜任能力 <F7g;s'q9
13.Senior/CPA-in-charge 项目经理 zC[lPABQ
14.audit engagement letter 业务约定书 :(o6^
%x
15.recurring audit 连续审计 7vf?#^RlV
16.the client 委托人 5/{";k)L+
17.change CPA 更换注册会计师 C"=^(HU
18.the existing CPA 现任注册会计师 _s> Z
Y0
19.the successor CPA 后任注册会计师 AT6:&5_`
20.the preceding CPA前任注册会计师 *wOuw@09
21.issue the audit report 出具审计报告 1G6MO
22.expert 专家 83ajok4E
23.the board of directors 董事会 NcVsQV
24.knowledge of the entity‘ s business 了解被审计单位情况 Ad@Odx=o*R
25.assess material misstatement risks评估重大错报风险 5?()o}VjAO
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 5W29oz}-S
27.a general knowledge of ————- 初步了解―――的情况 d|, B* N(w
28.a more knowledge of—————— 进一步了解的情况 6-w'? G37
29.the prior year‘s working papers 以前年度工作底稿 >.]'N:5
30.minutes of meeting 会议纪要 {g7[3WRy
31.business risks 经营风险 tgX},OU^
32.appropriateness 适当性 xQetAYP`
33.accounting estimate 会计估计 KO
Q9K
34.management representations 管理层声明 =:;KYuTr
35.going concern assumption 持续经营假设 ra'h\m
36.audit plan 审计计划 EC6Q<&]Iw
37.significant audit areas 重点审计领域 +[sZE
X
38.error 错误 /#,3JU$w
39.fraud舞弊 ;Q0WCm\5
40.modified or additional procedures 修改或追加审计程序 b35Z1sfD
j
41.misappropriation of assets 侵占资产 A,2dK}\>
42.transactions without substance 虚假交易 /W,K% s]
43.unusual pressures 异常压力 C;3>q*Am4
44.the suspected noncompliance 涉嫌存在违法行为 3w
B 03\P
45.materialiy 重要性 $j\UD8Hj'-
46.exceed the materiality level 超过重要性水平 i{$h]D_fD
47.approach the materiality level 接近重要性水平 dK=<%)N
48.an acceptably low level 可接受水平 EpO5_T_
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 JrkjfoN
50.misstatements or omissions 错报或漏报 08!pLE
51.aggregate 总计 %!>~2=Q2*
52.subsequent events 期后事项 b(Ev :
53.adjust the financial statements 调整财务报表 #''q :^EQ
54.perform additional audit procedures 实施追加的审计程序 0{O|o_
55.audit risk 审计风险 1YklPMx6
56.detection risk 检查风险 Viu+#J;l
57.inappropriate audit opinion 不适当的审计意见 nv9kl Q@
58.material misstatement 重大的错报 tv+H4/
59.tolerable misstatement 可容忍错报 _(q|W3
60.the acceptable level of detection risk 可接受的检查风险 mu(EmAoenQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 Z!qH L$
62.simall business 小规模企业 z>f>B6
63.accounting system 会计系统 -[I}"Glz:
64.test of control 控制测试 Wy'H4Rg8
65.walk-through test 穿行测试 cN{-&\
6L
66.communication 沟通 {cNH|
67.flow chart 流程图 &m'ttUG?
68.reperformance of internal control 重新执行 osJ;"B36
69.audit evidence 审计证据 F_Q?0 Do0'
70.substantive procedures 实质性程序 {iv!A=jld
71.assertions 认定 r="wd
72.esistence 存在 !*?Ss
73.occurrence 发生 `+
!GoXI
74.completeness 完整性 }/%(7Ff{
75.rights and obligations 权利和义务 "SuBtoK
76.valuation and allocation 计价和分摊 l1RpG"
77.cutoff 截止 Z]I[?$y
78.accuracy 准确性 -'tgr6=|w"
79.classification 分类 COx<X\
80.inspection 检查 NY5?T0/[
81.supervision of counting 监盘 |$r|DX1[
82.observation 观察 (L)tC*Qjc
83.confirmation 函证 u= |hRTD=
84.computation 计算 !~{AF|
2f
85.analytical procedures 分析程序 0.^9)v*i
86.vouch 核对 S)@95pb
87.trace 追查 3zO'=gwJ
88.audit sampling 审计抽样 QPi]5z?
89.error 误差 FZM9aA
90.expected error 预期误差 dnby &-+T
91.population 总体 By
t{3$
92.sampling risk 抽样风险 #Fua^]n
93.non- sampling risk 非抽样风险 0Wf,SYx`s
94.sampling unit 抽样单位 kQRkby
95.statistical sampling 统计抽样 JZ[~3swR
96.tolerable error 可容忍误差 !cs+tm3
97.the risk of under reliance 信赖不足风险 4JTFdbx
98.the risk of over reliance 信赖过度风险 5N:THvh6o
99.the risk of incorrect rejection 误拒风险 p7"o:YSQ
100. the risk of incorrect acceptance 误受风险 }ST9&
wi~
101.working trial balance 试算平衡表 c1IK9X*
102.index and cross-referencing 索引和交叉索引 2EubMG
103.cash receipt 现金收入 fz`+j
-u
104.cash disbursement 现金支出 pcM'j#;
105.bank statement 银行对账单 <
t{T]i+
106.bank reconciliation 银行存款余额调节表 t(4%l4i;X
107.balance sheet date 资产负债表日 Y
9eGDpW
108.net realizable value 可变现净值 FDB^JH9d
109.storeroom 仓库 $I L7c]Gw
110.sale invoice 销售发票 FTtGiGd|Zy
111.price list 价目表 5@$b@jTd
112.positive confirmation request 积极式询证函 SC~cryb
113.negative confirmation request 消极式询证函 =OIxG}*
114.purchase requisition 请购单 ,zy4+GW
115.receiving report 验收报告 6g*B=d(j
116.gross margin 毛利 <;d? E%`
117.manufacturing overhead 制造费用 dkuB
{C,
118.material requisition 领料单
Efsfuv
119.inventory-taking 存货盘点 ^ ~HV`s
120.bond certificate 债券 eUYd0L!
121.stock certificate 股票 0k I.dX)
122.audit report 审计报告 8>TDrpT}
123.entity 被审计单位 klG]PUzd
124.addressee of the audit report 审计报告的收件人 Y`QJcC(3
125.unqualified opinion 无保留意见 bQlShVJL
126.qualified opinion 保留意见 |IqQ%;H
127.disclaimer of opinion 无法表示意见 #msXAy$N3r
128.adverse opinion 否定意见 &|7pu=
129 Auditors‘Report审计报告 3QDz0ct
130 internal audit内部审计 ~_P,z
?
131 public sector audit政府审计 O2E6F^.pYw
账项基础审计accounting number-based audit odPq<'V|AY
风险导向审计方法risk-oriented audit approach -r_/b