1.audit 审计 {]4Zpev
2.attestation A^\g]rmK
鉴证 60xL.Z
3.credibility $h
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可信赖程度 3/,}&SX
4.audit of financial statements 财务报表审计 m mH
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5.agreed-upon procedures 执行商定程序 $OzVo&P;
6.high levels of assurance 高水平保证 \[AJWyP
7.compilation 编制 7GJcg7s*T
8.reliability 可靠性 mPo.Z"uy7
9.relevance 相关性 e0]%ko"
10.professional skepticism 职业谨慎 9LSV^[QUH
11.objectivity 客观性 @E"lN
12. professional competence 专业胜任能力 T^#d\2
13.Senior/CPA-in-charge 项目经理 Wo5%@C#M
14.audit engagement letter 业务约定书 \9R=fA1 8
15.recurring audit 连续审计 G4\|bwh
16.the client 委托人 8\+DSA
17.change CPA 更换注册会计师 zNg[%{mz
18.the existing CPA 现任注册会计师 d@ ]N
19.the successor CPA 后任注册会计师 -\25&m!+
20.the preceding CPA前任注册会计师 @z`eqG,']
21.issue the audit report 出具审计报告 \GZ|fmYn
22.expert 专家 `yC[Fn"E^
23.the board of directors 董事会 ]VS:5kOj`
24.knowledge of the entity‘ s business 了解被审计单位情况 rrG}; A
25.assess material misstatement risks评估重大错报风险 jcRe),
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 UMK9[Iy$<M
27.a general knowledge of ————- 初步了解―――的情况 D"IxQ2}k
28.a more knowledge of—————— 进一步了解的情况 +DE;aGQ.z?
29.the prior year‘s working papers 以前年度工作底稿 $dsLU5]1o
30.minutes of meeting 会议纪要 FRsp?i
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31.business risks 经营风险 u>*qDr*d
32.appropriateness 适当性 hG272s 2
33.accounting estimate 会计估计 WwxV}?Cf+
34.management representations 管理层声明 y=AF
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35.going concern assumption 持续经营假设 G[{Av5g mx
36.audit plan 审计计划 O.{
37.significant audit areas 重点审计领域 E,Xl8rC
38.error 错误 p!\GJ a",
39.fraud舞弊 jI9#OEH_g
40.modified or additional procedures 修改或追加审计程序 (#]9{C;
41.misappropriation of assets 侵占资产 0#~k)>(7lR
42.transactions without substance 虚假交易 LyG`q3@
43.unusual pressures 异常压力 (&X/n=UI
44.the suspected noncompliance 涉嫌存在违法行为 ;s+3#Py
45.materialiy 重要性 Af}o/g
46.exceed the materiality level 超过重要性水平 w zi7pJjXh
47.approach the materiality level 接近重要性水平 {YwdhwJP
48.an acceptably low level 可接受水平 35:RsL
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 .0MY$ 0s
50.misstatements or omissions 错报或漏报 #8y"1I=i&
51.aggregate 总计 o[q|dhrANh
52.subsequent events 期后事项 2#s8Dxt
53.adjust the financial statements 调整财务报表 s}bLA>~Ta
54.perform additional audit procedures 实施追加的审计程序 0 1NP
55.audit risk 审计风险 3#eAXIW[
56.detection risk 检查风险 Q`Rn,kCVy
57.inappropriate audit opinion 不适当的审计意见 L^K,YlNBR
58.material misstatement 重大的错报 DQ c pIV
59.tolerable misstatement 可容忍错报 HYv-5:B
60.the acceptable level of detection risk 可接受的检查风险 #c~-8=
61.assessed level of material misstatement risk 重大错报风险的评估水平 }'
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62.simall business 小规模企业 $f
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63.accounting system 会计系统 Vt:\llsin
64.test of control 控制测试 $9u:Ox
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65.walk-through test 穿行测试 >;%LW}
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66.communication 沟通 9_~9?5PU
67.flow chart 流程图 N0N%~3
68.reperformance of internal control 重新执行 q_[`PYT
69.audit evidence 审计证据 dV-6 l6
70.substantive procedures 实质性程序 F)@zo/u5L
71.assertions 认定 qggRS)a
72.esistence 存在 XJk~bgO*
73.occurrence 发生 ?yu@eo
74.completeness 完整性 LLbI}:
75.rights and obligations 权利和义务 p&D7&Sb[
76.valuation and allocation 计价和分摊 We'= /!
77.cutoff 截止 2-@
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78.accuracy 准确性 :)h4SD8
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79.classification 分类 uO1^nK
80.inspection 检查 y.(m#&T
81.supervision of counting 监盘 ]cWQ9
82.observation 观察 D[4%CQ1m
83.confirmation 函证 yV31OBC:
84.computation 计算 -
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85.analytical procedures 分析程序 Yu9VtC1
86.vouch 核对
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87.trace 追查 GH&5m44
88.audit sampling 审计抽样 wB+F/]]|N
89.error 误差 'R99m?"
90.expected error 预期误差 fJe5
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91.population 总体 {wO.nOB
92.sampling risk 抽样风险 T7l,}G
93.non- sampling risk 非抽样风险 @X=sfygk
94.sampling unit 抽样单位 LxiN9
95.statistical sampling 统计抽样 a.ijc>K
96.tolerable error 可容忍误差 G;USVF-'K
97.the risk of under reliance 信赖不足风险 4w]<1V
98.the risk of over reliance 信赖过度风险 =\\rk,F
99.the risk of incorrect rejection 误拒风险 MJa`4[/
100. the risk of incorrect acceptance 误受风险 RN;#H_
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101.working trial balance 试算平衡表 9NZq
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102.index and cross-referencing 索引和交叉索引 1&Ma`M('
103.cash receipt 现金收入 8cRc5X
104.cash disbursement 现金支出 P2U4,?_e
105.bank statement 银行对账单 JIc9csr:b
106.bank reconciliation 银行存款余额调节表 `M-
107.balance sheet date 资产负债表日 -^8OjGat
108.net realizable value 可变现净值 J%fJF//U
109.storeroom 仓库 m |.0$+=
110.sale invoice 销售发票 [g{fz3
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111.price list 价目表 4`7~~:W!M5
112.positive confirmation request 积极式询证函 L3j
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113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 !#E-p?O.
115.receiving report 验收报告 C;9P6^Oz
116.gross margin 毛利 [FBc&HN
117.manufacturing overhead 制造费用 Urksj:N
118.material requisition 领料单 C[;7i!Dv
119.inventory-taking 存货盘点 .'2"8
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120.bond certificate 债券 "u{ymJ]t
121.stock certificate 股票 T>&dPVmG,
122.audit report 审计报告 f<R
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123.entity 被审计单位 _ -,[U{
124.addressee of the audit report 审计报告的收件人 E^~ {thf
125.unqualified opinion 无保留意见 B =DV!oUg
126.qualified opinion 保留意见 ,eL&Ner
127.disclaimer of opinion 无法表示意见 CI+li H
128.adverse opinion 否定意见 O.aAa5^uh
129 Auditors‘Report审计报告 R/2L9Lcv
130 internal audit内部审计 z_8Bl2tl
131 public sector audit政府审计 L
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账项基础审计accounting number-based audit :JXcs39
风险导向审计方法risk-oriented audit approach .RS