1.audit 审计 iEHh{H(
2.attestation Y`ihi,s`H
鉴证 vmZ"o9-{#X
3.credibility l*
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可信赖程度 ZI13
4.audit of financial statements 财务报表审计 a)s;dp}T%
5.agreed-upon procedures 执行商定程序 :#{Xuy:
6.high levels of assurance 高水平保证 2U$"=:Cf
7.compilation 编制 +RDJY(Y$
8.reliability 可靠性 M0'v&g
9.relevance 相关性 M"Y0jQ(
10.professional skepticism 职业谨慎 ]\c,BWC@e
11.objectivity 客观性 1y5Ex:JVZT
12. professional competence 专业胜任能力 `=)2<Ca;~@
13.Senior/CPA-in-charge 项目经理 E3l*8F%<3
14.audit engagement letter 业务约定书 wSXVyg{
15.recurring audit 连续审计 S\ ,mR4:
16.the client 委托人 F jrINxL7^
17.change CPA 更换注册会计师 &"E
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18.the existing CPA 现任注册会计师 W<,F28jI3v
19.the successor CPA 后任注册会计师 t#wmAOW
20.the preceding CPA前任注册会计师 4
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21.issue the audit report 出具审计报告 !!,0'c
22.expert 专家 L^J-("e_
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 5>_5]t
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25.assess material misstatement risks评估重大错报风险 ql{_%x?
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 n! h7
27.a general knowledge of ————- 初步了解―――的情况 K 1#ji*Tp
28.a more knowledge of—————— 进一步了解的情况 N/F$bv
29.the prior year‘s working papers 以前年度工作底稿 Ol@
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30.minutes of meeting 会议纪要 3=.Y,ENM;
31.business risks 经营风险 `N87h"
32.appropriateness 适当性 7[#xOZT
33.accounting estimate 会计估计
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34.management representations 管理层声明 VD7i52x
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35.going concern assumption 持续经营假设 \=2m7v#E
36.audit plan 审计计划 ]7YNI
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37.significant audit areas 重点审计领域 nvq3*
38.error 错误
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39.fraud舞弊 p<GR SJIk=
40.modified or additional procedures 修改或追加审计程序 Qu\@Y[eia5
41.misappropriation of assets 侵占资产 Zj9c9
42.transactions without substance 虚假交易 l|`^*%W@u6
43.unusual pressures 异常压力 LF<wt2?*
44.the suspected noncompliance 涉嫌存在违法行为 #2p#VQh
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 PX
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47.approach the materiality level 接近重要性水平 > 0>
48.an acceptably low level 可接受水平 ?A*Kg;IU
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 &)9{HRP
50.misstatements or omissions 错报或漏报 %:9oDK
51.aggregate 总计 e{w>%)rcP
52.subsequent events 期后事项 +OaUP*\Dd
53.adjust the financial statements 调整财务报表 5]Da{Wmgs
54.perform additional audit procedures 实施追加的审计程序 -apXI.
55.audit risk 审计风险 $W
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56.detection risk 检查风险 mLbN/M
57.inappropriate audit opinion 不适当的审计意见 x hs#u
58.material misstatement 重大的错报 /Ft:ffR|R
59.tolerable misstatement 可容忍错报 p.JXSn
60.the acceptable level of detection risk 可接受的检查风险 Sb
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61.assessed level of material misstatement risk 重大错报风险的评估水平 PR7f(NC
62.simall business 小规模企业 ~Qj}ijWD
63.accounting system 会计系统 4mYCSu14:`
64.test of control 控制测试 2b@tj
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65.walk-through test 穿行测试 wTq{ sW&
66.communication 沟通 lx0~>K]
67.flow chart 流程图 l$Gl'R>>*
68.reperformance of internal control 重新执行 T2'RATfG
69.audit evidence 审计证据 _r Y,}\
70.substantive procedures 实质性程序 K`%tGVY
71.assertions 认定 B|=|.qp$)
72.esistence 存在 h) (*q+a
73.occurrence 发生 wFS2P+e;X
74.completeness 完整性 (GKpA}~R
75.rights and obligations 权利和义务 X JGB)3QI
76.valuation and allocation 计价和分摊 XVVD 0^ Q
77.cutoff 截止 Z9`TwS@x[
78.accuracy 准确性 fL*T3[d
79.classification 分类 Kyg=$^{>G
80.inspection 检查 ,T{<vRj7_
81.supervision of counting 监盘 jQs>`P-CM
82.observation 观察 GC@+V|u
83.confirmation 函证 VU.@R,
84.computation 计算 *<4Em{rZ5
85.analytical procedures 分析程序 Fz
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86.vouch 核对 qi[Z,&
87.trace 追查 p]G3)s@>
88.audit sampling 审计抽样 ]c)_&{:V
89.error 误差 77 r(*.O|
90.expected error 预期误差 f{
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91.population 总体 `8_z!)
92.sampling risk 抽样风险 afEF]i
93.non- sampling risk 非抽样风险 h:bru:ef
94.sampling unit 抽样单位 -1|iz2^N
95.statistical sampling 统计抽样 +JyUe
96.tolerable error 可容忍误差 |AhF7Mj*
97.the risk of under reliance 信赖不足风险 dR^"X3$
98.the risk of over reliance 信赖过度风险 D1s4`V -
99.the risk of incorrect rejection 误拒风险 H U+ I
100. the risk of incorrect acceptance 误受风险 G'z{b$?/[
101.working trial balance 试算平衡表 }CGSEr4'w~
102.index and cross-referencing 索引和交叉索引 ;az5ZsvN
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103.cash receipt 现金收入 \6I+K"
104.cash disbursement 现金支出 d'
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105.bank statement 银行对账单 H1:be.^YP
106.bank reconciliation 银行存款余额调节表 ]88];?KS}
107.balance sheet date 资产负债表日 <PN"oa#
108.net realizable value 可变现净值 x *XH]&V
109.storeroom 仓库 ShOX<Fb&
110.sale invoice 销售发票 H6TD@kL9Wr
111.price list 价目表
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112.positive confirmation request 积极式询证函 ?DV5y|}pj
113.negative confirmation request 消极式询证函 TCKu,}s
114.purchase requisition 请购单 FqFapRX66Z
115.receiving report 验收报告 XMN:]!1J
116.gross margin 毛利 #uCB)n&.
117.manufacturing overhead 制造费用 '])2k@o@
118.material requisition 领料单 8|?LN8rp
119.inventory-taking 存货盘点 uGU;Y'W)
120.bond certificate 债券 d@C&+#QDF
121.stock certificate 股票 E; $+f
122.audit report 审计报告 %qf V+^
123.entity 被审计单位 y3u+_KY-
124.addressee of the audit report 审计报告的收件人 q%>'4_
125.unqualified opinion 无保留意见 g| <wyt[
126.qualified opinion 保留意见 _6@hTe
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127.disclaimer of opinion 无法表示意见 `lDut1J5n
128.adverse opinion 否定意见 ^eYqll
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129 Auditors‘Report审计报告 F^$led1/F
130 internal audit内部审计 fl\aqtF
131 public sector audit政府审计 d)o!5L
账项基础审计accounting number-based audit az;Q"V'6
风险导向审计方法risk-oriented audit approach qml2XJ>