1.audit 审计 >wR)p\UEb
2.attestation -Vs;4-B{9
鉴证 9H53H"5q
3.credibility JUJrtKS
可信赖程度 |x=(}g
4.audit of financial statements 财务报表审计 oW>e.}d!
5.agreed-upon procedures 执行商定程序 l[<o
t9P[
6.high levels of assurance 高水平保证 n\$.6
_@x
7.compilation 编制 bIzBY+P
8.reliability 可靠性 5A%Uv*
9.relevance 相关性 uLfk>&hc
10.professional skepticism 职业谨慎 _bv9/# tR
11.objectivity 客观性 LG{50sP`
12. professional competence 专业胜任能力 b/tcD r
13.Senior/CPA-in-charge 项目经理 j'Gezx^.<e
14.audit engagement letter 业务约定书 P%d3fFzK
15.recurring audit 连续审计 %WqUZ+yy
16.the client 委托人 aU$8 0
17.change CPA 更换注册会计师 M+)ENve
18.the existing CPA 现任注册会计师 w}M)]kY
19.the successor CPA 后任注册会计师 )EcfEym.>
20.the preceding CPA前任注册会计师 Moi>Dp
21.issue the audit report 出具审计报告 qWXw*d1]
22.expert 专家 d"a\`#
23.the board of directors 董事会 !u/c'ZLZ>
24.knowledge of the entity‘ s business 了解被审计单位情况 X|4Kdi.r@
25.assess material misstatement risks评估重大错报风险 vq\L9$WJ
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 ,,g: x
27.a general knowledge of ————- 初步了解―――的情况 YpG6p0
nd
28.a more knowledge of—————— 进一步了解的情况 c0_5
12
29.the prior year‘s working papers 以前年度工作底稿 tItI^]w2s
30.minutes of meeting 会议纪要 =(bTS n
31.business risks 经营风险 1M?S
l?+j
32.appropriateness 适当性 q AsTiT6r
33.accounting estimate 会计估计 n<eK
\w
34.management representations 管理层声明 ^e80S^
35.going concern assumption 持续经营假设 4F!%mMq
36.audit plan 审计计划 $J]NWgXl@
37.significant audit areas 重点审计领域 )
/z+W[t
38.error 错误 #8%~ u+"N
39.fraud舞弊 -AQ
7Bd
40.modified or additional procedures 修改或追加审计程序 R$">
41.misappropriation of assets 侵占资产 6kONuG7Yv
42.transactions without substance 虚假交易 !nQoz^_`P
43.unusual pressures 异常压力 M{=p0?X
44.the suspected noncompliance 涉嫌存在违法行为
=A_{U(>
45.materialiy 重要性 }kJ9<h,
46.exceed the materiality level 超过重要性水平 R#ya9GN{
47.approach the materiality level 接近重要性水平 b86c[2
48.an acceptably low level 可接受水平 g}BS:#$
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 {
axRq'=
50.misstatements or omissions 错报或漏报 =7S\-{
51.aggregate 总计 @y|JIBBRc
52.subsequent events 期后事项 /1hcw|cfC
53.adjust the financial statements 调整财务报表 #qEU
GD`
54.perform additional audit procedures 实施追加的审计程序 }To-c'
55.audit risk 审计风险 !
OOOc
56.detection risk 检查风险 5X^`qUSv
57.inappropriate audit opinion 不适当的审计意见 C2L=i3R
58.material misstatement 重大的错报 c=Zurqj
59.tolerable misstatement 可容忍错报 l5U ^
lc
60.the acceptable level of detection risk 可接受的检查风险 D&6.> wt
.
61.assessed level of material misstatement risk 重大错报风险的评估水平 +X>Aj=#
62.simall business 小规模企业 }dEf |6_
63.accounting system 会计系统 jtwe9
64.test of control 控制测试 NRs%q}lX
65.walk-through test 穿行测试 "Fxw"
I
<
66.communication 沟通 7V"Jfh4_
67.flow chart 流程图 n,p \~Tu,
68.reperformance of internal control 重新执行 QQ99sy
69.audit evidence 审计证据 j^L
n\N]^
70.substantive procedures 实质性程序 <fDbz1Q;l
71.assertions 认定 Fn;Gq-^7@
72.esistence 存在 '~x jaa;.
73.occurrence 发生 z
bDK$g6
74.completeness 完整性 zKf0 :X
75.rights and obligations 权利和义务 ?u{D-by%&
76.valuation and allocation 计价和分摊 ~b9fk)z!
77.cutoff 截止 1+ V<-I@{
78.accuracy 准确性 ?!bA#aSbl5
79.classification 分类 ` yM9XjEl>
80.inspection 检查 djDE0-QxcR
81.supervision of counting 监盘 "gXvnl
82.observation 观察 D Z=OZ.v
83.confirmation 函证 Lnl-han%
84.computation 计算 2K2*UC`f
85.analytical procedures 分析程序 wR9gx-bE
4
86.vouch 核对 x'
3kHw
87.trace 追查 lR^W*w4y
88.audit sampling 审计抽样 aY%{?8PsB
89.error 误差 i6k~j%0m
90.expected error 预期误差 'uLYah
91.population 总体 E{'\(6z_
92.sampling risk 抽样风险 =CL h<&
93.non- sampling risk 非抽样风险 wOR#sp&
94.sampling unit 抽样单位 6/|"y
95.statistical sampling 统计抽样 p49T3V
96.tolerable error 可容忍误差 *35o$P46
97.the risk of under reliance 信赖不足风险 22D,,nC0+=
98.the risk of over reliance 信赖过度风险 4Gsq)i17j
99.the risk of incorrect rejection 误拒风险 7zu3o
100. the risk of incorrect acceptance 误受风险 :;o?d&C
101.working trial balance 试算平衡表 u6/;=]0
102.index and cross-referencing 索引和交叉索引 5:l"*
103.cash receipt 现金收入 zi,":KDz#
104.cash disbursement 现金支出 liTAV9<
105.bank statement 银行对账单 H&0S
106.bank reconciliation 银行存款余额调节表 Cx8
H
107.balance sheet date 资产负债表日 %&4\'lE
108.net realizable value 可变现净值 w6'8L s
109.storeroom 仓库 `Ro>?H
110.sale invoice 销售发票 $)7Af6xD
111.price list 价目表 ~#iAW@
112.positive confirmation request 积极式询证函 %* @hS`
113.negative confirmation request 消极式询证函 _B\X&!G.
114.purchase requisition 请购单 d6"B_,*b
115.receiving report 验收报告 \V9);KAOj
116.gross margin 毛利 s9Bd mD^|#
117.manufacturing overhead 制造费用 H=5#cPI#(^
118.material requisition 领料单 :']O4v#^
119.inventory-taking 存货盘点 Xd9<`gu
120.bond certificate 债券
avH3{V
121.stock certificate 股票 r A9Rz^;xa
122.audit report 审计报告 BsN~Z!kd
123.entity 被审计单位 v5`Odbc=w
124.addressee of the audit report 审计报告的收件人 K#
plSD^f=
125.unqualified opinion 无保留意见 hFt ~7R
126.qualified opinion 保留意见 F2["Ak NM
127.disclaimer of opinion 无法表示意见 X[o"9O|<
128.adverse opinion 否定意见 ] Oe[;<I
129 Auditors‘Report审计报告 yykyvy
130 internal audit内部审计 x:IY6 l
131 public sector audit政府审计 ZQrgYeQl"
账项基础审计accounting number-based audit w7h=vy n?
风险导向审计方法risk-oriented audit approach w3peG^4D_