1.audit 审计 g"DG]/ev
2.attestation @7]yl&LZ
鉴证 u@UMP@"#
3.credibility eS\Vib
可信赖程度 -q1??u
4.audit of financial statements 财务报表审计 vhW2PzHFRi
5.agreed-upon procedures 执行商定程序 mbxZL<ua
6.high levels of assurance 高水平保证 ci.+pF
7.compilation 编制 zuad~%D<I
8.reliability 可靠性 NZLxHD]mp
9.relevance 相关性 f!uw zHA`?
10.professional skepticism 职业谨慎 3g,`.I_
11.objectivity 客观性 u(>^3PJ+
12. professional competence 专业胜任能力 L-WT]&n_
13.Senior/CPA-in-charge 项目经理 m@2QnA[4
14.audit engagement letter 业务约定书 KNvZm;Q6
15.recurring audit 连续审计 .m,_N@,
16.the client 委托人 8,4"uuI
17.change CPA 更换注册会计师 L^2%1GfE{
18.the existing CPA 现任注册会计师 Lv;^My
19.the successor CPA 后任注册会计师 /wEhVR`=
20.the preceding CPA前任注册会计师 v5#jZ$<F
21.issue the audit report 出具审计报告 vXf!G`D
22.expert 专家 JN-y)L/>
23.the board of directors 董事会 EoR}Af
24.knowledge of the entity‘ s business 了解被审计单位情况 !mJ"gg
25.assess material misstatement risks评估重大错报风险 N=5a54
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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 ]?kZni8j_
27.a general knowledge of ————- 初步了解―――的情况 Bi 3<7
28.a more knowledge of—————— 进一步了解的情况 \5:i;AE
29.the prior year‘s working papers 以前年度工作底稿 %9F([K
30.minutes of meeting 会议纪要 u<tbbKM
31.business risks 经营风险 1~Y<//5E
32.appropriateness 适当性 q s6]-
33.accounting estimate 会计估计
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34.management representations 管理层声明 M#4pE_G
35.going concern assumption 持续经营假设 i(%W_d!
36.audit plan 审计计划 #uG%j
37.significant audit areas 重点审计领域 XFHYQ2ME2
38.error 错误 %+W{iu[|
39.fraud舞弊 |^"1{7)
40.modified or additional procedures 修改或追加审计程序 SumF
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41.misappropriation of assets 侵占资产 QC
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42.transactions without substance 虚假交易 >=I|xY,
43.unusual pressures 异常压力 _ @NL;w:!
44.the suspected noncompliance 涉嫌存在违法行为 dk#k bG;
45.materialiy 重要性 s^G.]%iU
46.exceed the materiality level 超过重要性水平 jUYWrYJ
47.approach the materiality level 接近重要性水平 b.JuI
48.an acceptably low level 可接受水平 u"cV%(#
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 VGy<")8D/
50.misstatements or omissions 错报或漏报 {0Yf]FQb-a
51.aggregate 总计 S}m)OmrmA
52.subsequent events 期后事项 PB\(=
53.adjust the financial statements 调整财务报表 Q^9_'t}X
54.perform additional audit procedures 实施追加的审计程序 ]b:Lo
55.audit risk 审计风险 Fx_z 6a
56.detection risk 检查风险 r"g
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57.inappropriate audit opinion 不适当的审计意见 FF`T\&u
58.material misstatement 重大的错报 GbY
7_N
59.tolerable misstatement 可容忍错报 Y1W1=Uc uk
60.the acceptable level of detection risk 可接受的检查风险 urs,34h
61.assessed level of material misstatement risk 重大错报风险的评估水平 wY{-BuXv
62.simall business 小规模企业 F3[T.sf
63.accounting system 会计系统 w>s,"2
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64.test of control 控制测试 i4Q@K,$
65.walk-through test 穿行测试 -n~1C{<
66.communication 沟通 T"}5}6rSG
67.flow chart 流程图 $kdB |4C
68.reperformance of internal control 重新执行 7?!d^$B
69.audit evidence 审计证据 E!)xj.aS$
70.substantive procedures 实质性程序 fM :]&
71.assertions 认定 T?CdZc.
72.esistence 存在 ntX3Nt_n
73.occurrence 发生 JQ_sUYh~3
74.completeness 完整性 #>("CAB02T
75.rights and obligations 权利和义务 )5Q~I,dP
76.valuation and allocation 计价和分摊 kYP#SH/
77.cutoff 截止 <y('hI'
78.accuracy 准确性 Wa>}wA=v
79.classification 分类 HT
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80.inspection 检查 })H wh).
81.supervision of counting 监盘 hohfE3rd
82.observation 观察 T*/rySs
83.confirmation 函证 hn7#
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84.computation 计算 !3c
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85.analytical procedures 分析程序 [x=s(:qy
86.vouch 核对 e9Wa<i8
87.trace 追查 ,B*EVN
88.audit sampling 审计抽样 38Mv
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89.error 误差 >;aWz%-
90.expected error 预期误差 v|_K/|
91.population 总体 kr^P6}'
92.sampling risk 抽样风险 ^KnU4sD
93.non- sampling risk 非抽样风险 r..iko]T
94.sampling unit 抽样单位 |#v7/$!
95.statistical sampling 统计抽样 8rAg\H3E
96.tolerable error 可容忍误差 WH#1zv
97.the risk of under reliance 信赖不足风险 8?B!2
98.the risk of over reliance 信赖过度风险 !]A
99.the risk of incorrect rejection 误拒风险 U|H=Y"pL
100. the risk of incorrect acceptance 误受风险 b"<liGh"n-
101.working trial balance 试算平衡表 W
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102.index and cross-referencing 索引和交叉索引 Pf")e,u$
103.cash receipt 现金收入 {K~ 'K+TPu
104.cash disbursement 现金支出 4B8oO
105.bank statement 银行对账单 :;%2BSgFU
106.bank reconciliation 银行存款余额调节表 f <Zxz9
107.balance sheet date 资产负债表日 x xHY+(m
108.net realizable value 可变现净值 5zK4Fraf
109.storeroom 仓库 >mbHy<<
110.sale invoice 销售发票 jKz$@gP
111.price list 价目表 wyH[x!QX
112.positive confirmation request 积极式询证函 r(>@qGN
113.negative confirmation request 消极式询证函 NR$3%0 nC6
114.purchase requisition 请购单 *nT<m
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115.receiving report 验收报告 { T/[cu<
116.gross margin 毛利 ]#iigPZ7
117.manufacturing overhead 制造费用 XW2b| %T
118.material requisition 领料单 `P@< 3]
119.inventory-taking 存货盘点 r8t}TU>C
120.bond certificate 债券 M><yGaaX/
121.stock certificate 股票 nUaJz
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122.audit report 审计报告 .r=4pQ@#
123.entity 被审计单位 >>4qJ%bL
124.addressee of the audit report 审计报告的收件人 0Uz"^xO["
125.unqualified opinion 无保留意见 d(ZO6Nr Q
126.qualified opinion 保留意见 ^`i#$
127.disclaimer of opinion 无法表示意见 [Q~#82hBhY
128.adverse opinion 否定意见 Po+.&7F
129 Auditors‘Report审计报告 u4cnE"
130 internal audit内部审计 dM.f]-g
131 public sector audit政府审计 `{@8Vsmy:
账项基础审计accounting number-based audit 7uqzm
风险导向审计方法risk-oriented audit approach B&M%I:i