1.audit 审计 `ElJL{Rn
2.attestation !n^7&Y[N;
鉴证 )
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3.credibility f^]^IXzXw.
可信赖程度 Xh?J"kjof
4.audit of financial statements 财务报表审计 werTwe2Q
5.agreed-upon procedures 执行商定程序 WF_24Mw
6.high levels of assurance 高水平保证 Wr6y w#
7.compilation 编制 q,>-4Cm
8.reliability 可靠性 !QsmT3
9.relevance 相关性 tq.g4X ;_
10.professional skepticism 职业谨慎 6[T)Q ^0`
11.objectivity 客观性 2= RQ,@s
12. professional competence 专业胜任能力 *r/o
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13.Senior/CPA-in-charge 项目经理 `st^i$A
14.audit engagement letter 业务约定书 j
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15.recurring audit 连续审计 =`EVg>+^
16.the client 委托人 mV;)V8'
17.change CPA 更换注册会计师 t~V?p'a0ys
18.the existing CPA 现任注册会计师 k vF[d
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19.the successor CPA 后任注册会计师 rCsH
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20.the preceding CPA前任注册会计师 WqRaD=R->;
21.issue the audit report 出具审计报告
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22.expert 专家 OrRU$5Lo
23.the board of directors 董事会 )Im3';qt
24.knowledge of the entity‘ s business 了解被审计单位情况 {C'9?4&
25.assess material misstatement risks评估重大错报风险 lEC91:Jyt
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y{9<>28
27.a general knowledge of ————- 初步了解―――的情况 %df[8eX{
28.a more knowledge of—————— 进一步了解的情况 &`B
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29.the prior year‘s working papers 以前年度工作底稿 {(5M)|>
30.minutes of meeting 会议纪要 7hAc6M$h;
31.business risks 经营风险 =
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32.appropriateness 适当性 i:sb_U+M
33.accounting estimate 会计估计 }&Ul(HR
34.management representations 管理层声明 !{S HlS
35.going concern assumption 持续经营假设 ia*Bcx_RW+
36.audit plan 审计计划 +nKf ^rG
37.significant audit areas 重点审计领域 OE(!^"5?[
38.error 错误 +GlG.6
39.fraud舞弊 ?UBhM,;XK
40.modified or additional procedures 修改或追加审计程序 "%d
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41.misappropriation of assets 侵占资产 D8=a +!l-
42.transactions without substance 虚假交易 qwvch^?>FQ
43.unusual pressures 异常压力 t@+z r3
44.the suspected noncompliance 涉嫌存在违法行为 ]}9D*V
45.materialiy 重要性 ^~DClZ
46.exceed the materiality level 超过重要性水平 %0lJ(hm
47.approach the materiality level 接近重要性水平 ]cP$aixd
48.an acceptably low level 可接受水平 2X`5YN;
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _8s1Wh G
50.misstatements or omissions 错报或漏报 gVN&?`k*?
51.aggregate 总计 *GC9o/
52.subsequent events 期后事项 Nrfj[I
53.adjust the financial statements 调整财务报表 deqL
54.perform additional audit procedures 实施追加的审计程序 j9O"!9$vQ
55.audit risk 审计风险 4^{~MgQWK+
56.detection risk 检查风险 9~6~[z
57.inappropriate audit opinion 不适当的审计意见 Sz0CP1WB
58.material misstatement 重大的错报 (T8dh|
59.tolerable misstatement 可容忍错报 /F_(&H!m
60.the acceptable level of detection risk 可接受的检查风险 mAuN* (
61.assessed level of material misstatement risk 重大错报风险的评估水平 :eL
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62.simall business 小规模企业 <lf6gb
63.accounting system 会计系统 h%!N!\
64.test of control 控制测试 y R_x:,|g
65.walk-through test 穿行测试 11BfJvs:
66.communication 沟通 g6(u6%MD
67.flow chart 流程图 Y5\=5r/
68.reperformance of internal control 重新执行 {f[
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69.audit evidence 审计证据 mVEHVz $
70.substantive procedures 实质性程序 ky{-NrK
71.assertions 认定 UO8./%'
72.esistence 存在 .Eg[[K_iD
73.occurrence 发生 Z)dE#A_X
74.completeness 完整性 J/ZC<dkYQ
75.rights and obligations 权利和义务 nI<Ab_EB
76.valuation and allocation 计价和分摊 tN&_f==e
77.cutoff 截止 RtScv
78.accuracy 准确性 c@)}zcw*
79.classification 分类 ALl0(<u67
80.inspection 检查 tjt#2i8/
81.supervision of counting 监盘 A"no!AN
82.observation 观察 &J}w_BFww
83.confirmation 函证 6^vHFJ$
84.computation 计算 PtT$#>hx]
85.analytical procedures 分析程序 ZE"Z_E;r
86.vouch 核对 {,
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87.trace 追查 "bk'#?9
88.audit sampling 审计抽样 pb=yQ}.
89.error 误差 K0z@gWGE
90.expected error 预期误差 +,A7XBn
91.population 总体 NiO|Aki{
92.sampling risk 抽样风险 -?PXj)<
93.non- sampling risk 非抽样风险 &+-]!^2o
94.sampling unit 抽样单位 @g==U{k;t
95.statistical sampling 统计抽样 0Lki(
96.tolerable error 可容忍误差 0\Ga&Q0-(O
97.the risk of under reliance 信赖不足风险 D$PR<>=y
98.the risk of over reliance 信赖过度风险 X7{ h/^
99.the risk of incorrect rejection 误拒风险 z! /
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100. the risk of incorrect acceptance 误受风险 @Yy']!Ju
101.working trial balance 试算平衡表 p'`pO"EO
102.index and cross-referencing 索引和交叉索引 t9+ME|
103.cash receipt 现金收入 mZb[Fi
104.cash disbursement 现金支出 4&/m>%r
105.bank statement 银行对账单 F]7$Y
106.bank reconciliation 银行存款余额调节表 @T8$/
107.balance sheet date 资产负债表日 fk
108.net realizable value 可变现净值 _.G p}0a
109.storeroom 仓库 $][$ e
110.sale invoice 销售发票 XY1b_uY
111.price list 价目表 /8tF7Mmr
112.positive confirmation request 积极式询证函 bsgr g
113.negative confirmation request 消极式询证函 P},d`4Ty@
114.purchase requisition 请购单 d@0&
115.receiving report 验收报告 q'4qSu
116.gross margin 毛利 (b4;c=<[{
117.manufacturing overhead 制造费用 SVc5mS|up
118.material requisition 领料单 R8YA"(j!L
119.inventory-taking 存货盘点 s^Wh!:>r/
120.bond certificate 债券 ye-R
121.stock certificate 股票 ~lB:xVzn
122.audit report 审计报告 268H!'!\
123.entity 被审计单位 O]N
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124.addressee of the audit report 审计报告的收件人 =x3ZQA
125.unqualified opinion 无保留意见 -+w^"R
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126.qualified opinion 保留意见 ?f ]!~
127.disclaimer of opinion 无法表示意见 %?~`'vY
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128.adverse opinion 否定意见 PDH00(#;+
129 Auditors‘Report审计报告 "f-z3kL
130 internal audit内部审计 !JE=QG"
131 public sector audit政府审计 -L)b;0%
账项基础审计accounting number-based audit v9K{oB
风险导向审计方法risk-oriented audit approach K%/:V