1.audit 审计 m:g%5'qDZ
2.attestation 'h>l_A
鉴证 yn2k!2]&T<
3.credibility xw*/8.Md6f
可信赖程度 L(/wsw~y*
4.audit of financial statements 财务报表审计 v){X&HbP
5.agreed-upon procedures 执行商定程序 G[ q<P
6.high levels of assurance 高水平保证 9
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7.compilation 编制 08$l=
8.reliability 可靠性 rY"EW"y
9.relevance 相关性 rD>q/,X=\
10.professional skepticism 职业谨慎 (DM8PtZg
11.objectivity 客观性 I^O`#SA (
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 NV^n}]ci
14.audit engagement letter 业务约定书 I^QB`%v5
15.recurring audit 连续审计 Egl1$,e
16.the client 委托人 .Zx7+`i
17.change CPA 更换注册会计师 v8THJf
18.the existing CPA 现任注册会计师 2!a~YT
19.the successor CPA 后任注册会计师 "; ?^gA
20.the preceding CPA前任注册会计师 Bn
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21.issue the audit report 出具审计报告 L
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22.expert 专家 ibgF,N
23.the board of directors 董事会 FFc?Av?_
24.knowledge of the entity‘ s business 了解被审计单位情况 z6OJT6<'
25.assess material misstatement risks评估重大错报风险 =YR+`[bfI
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 rgu7g
27.a general knowledge of ————- 初步了解―――的情况 =1j`VJU9
28.a more knowledge of—————— 进一步了解的情况 -:V2Dsr6;
29.the prior year‘s working papers 以前年度工作底稿 M-5zsN
30.minutes of meeting 会议纪要 {Yti
31.business risks 经营风险 HTP~5J
32.appropriateness 适当性 j2:A@a6
33.accounting estimate 会计估计 KkZ o|\V
34.management representations 管理层声明 gk"J+uM
35.going concern assumption 持续经营假设 7=4V1FS6i
36.audit plan 审计计划 !7uFH PK-
37.significant audit areas 重点审计领域 ^^( 4xHN
38.error 错误 !x
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39.fraud舞弊 +'D
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40.modified or additional procedures 修改或追加审计程序 -GL-&^3IjH
41.misappropriation of assets 侵占资产 (a8oI)~
42.transactions without substance 虚假交易 Oc^bbC
43.unusual pressures 异常压力 bhT:MW!
44.the suspected noncompliance 涉嫌存在违法行为 cK2Us+h
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 -MeO|HWm
47.approach the materiality level 接近重要性水平 Y.8mgy>
48.an acceptably low level 可接受水平 t-w4rXvF
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 gx6$:j;
50.misstatements or omissions 错报或漏报 86f/R
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51.aggregate 总计 2aGK}sS6
52.subsequent events 期后事项 Z65]|
53.adjust the financial statements 调整财务报表 E9S&UU,K
54.perform additional audit procedures 实施追加的审计程序 -\fn \n
55.audit risk 审计风险 Edav }z
56.detection risk 检查风险 4K$d%
57.inappropriate audit opinion 不适当的审计意见 J+8T Ie
58.material misstatement 重大的错报 *mXs(u
59.tolerable misstatement 可容忍错报 s&WHKCb
60.the acceptable level of detection risk 可接受的检查风险 0t}&32lL&
61.assessed level of material misstatement risk 重大错报风险的评估水平 jiAN8t*P
62.simall business 小规模企业 <7sGA{
63.accounting system 会计系统 0Bhf(5
64.test of control 控制测试 ZIM 5$JdCv
65.walk-through test 穿行测试 n>I
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66.communication 沟通
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67.flow chart 流程图 6}e"$Ee}9
68.reperformance of internal control 重新执行 SgPvQ'\
69.audit evidence 审计证据 626!6E;T
70.substantive procedures 实质性程序 qQUCK
71.assertions 认定 mw&)j R$&
72.esistence 存在 k
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73.occurrence 发生 Gd%E337d
74.completeness 完整性 @I|gA
75.rights and obligations 权利和义务 fP:g}Z
76.valuation and allocation 计价和分摊 69u"/7X
77.cutoff 截止 m%km@G$
78.accuracy 准确性 }W k!):=y
79.classification 分类 4&([<gyR<
80.inspection 检查 S-k:+ 4
81.supervision of counting 监盘 cp>1b8l6?
82.observation 观察 IXef}%1N?
83.confirmation 函证 <;Bv6.Z
84.computation 计算 *_7%n-k
85.analytical procedures 分析程序 :;]iUjiC8
86.vouch 核对 Ljjuf=]
87.trace 追查 uDpCW}
88.audit sampling 审计抽样 nB1[OB{
89.error 误差 Sq,x57-
90.expected error 预期误差 7}e73
91.population 总体 rt[w
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92.sampling risk 抽样风险 h|j$Jy
93.non- sampling risk 非抽样风险 td#B$$[
94.sampling unit 抽样单位 fSF
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95.statistical sampling 统计抽样 zn'F9rWx>
96.tolerable error 可容忍误差 /
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97.the risk of under reliance 信赖不足风险 Q5H!
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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 i#Y[I"
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100. the risk of incorrect acceptance 误受风险 aqk0+
101.working trial balance 试算平衡表 i7/I8y
102.index and cross-referencing 索引和交叉索引 C.[abpc
103.cash receipt 现金收入 sox0:9Oqnf
104.cash disbursement 现金支出 r#%z1u
105.bank statement 银行对账单 KK%R3{
106.bank reconciliation 银行存款余额调节表 $kA'9Y
107.balance sheet date 资产负债表日 ]%L?b-e
108.net realizable value 可变现净值 >qBQfz:U>
109.storeroom 仓库 sV))Z2sq
110.sale invoice 销售发票 d/O~"d
111.price list 价目表 [Cx'a7KWL
112.positive confirmation request 积极式询证函 yIL6Sb
113.negative confirmation request 消极式询证函 V6C*d:
114.purchase requisition 请购单 +
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115.receiving report 验收报告 V_T.#"C4=z
116.gross margin 毛利 Hq*\,`b&
117.manufacturing overhead 制造费用 TUQ+?[
118.material requisition 领料单 {m)$ b
119.inventory-taking 存货盘点 N%k6*FBp~
120.bond certificate 债券 5QjM,"`mp
121.stock certificate 股票 *?a rEYc8
122.audit report 审计报告 j[Y$)HF
123.entity 被审计单位 ,X05&'@Z
124.addressee of the audit report 审计报告的收件人 ebSG|F
125.unqualified opinion 无保留意见 #MyR:V*a
126.qualified opinion 保留意见 8tR(i[L
127.disclaimer of opinion 无法表示意见 75+#)hNa!P
128.adverse opinion 否定意见 0'IV"eH2
129 Auditors‘Report审计报告 G'5
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130 internal audit内部审计 2|KgRk|!
131 public sector audit政府审计 NT6OGBl&
账项基础审计accounting number-based audit Cz%tk}2
风险导向审计方法risk-oriented audit approach Sd!!1as