1.audit 审计 pB;p\9A*q
2.attestation %%w]-`^h,
鉴证 [UHDN:y
3.credibility nP >*0Fq
可信赖程度 #ab=]}2W_g
4.audit of financial statements 财务报表审计 5? s$(Lt~
5.agreed-upon procedures 执行商定程序 @"#W\m8
6.high levels of assurance 高水平保证 NwdA@"YQ|
7.compilation 编制 }9xEA[@;
8.reliability 可靠性 eOQUy+
9.relevance 相关性 AhARBgf<
10.professional skepticism 职业谨慎 217KJ~)'
11.objectivity 客观性 O`hOVHDQ
12. professional competence 专业胜任能力 !:mo2zA
13.Senior/CPA-in-charge 项目经理 QpPJ99B|
14.audit engagement letter 业务约定书 dSb|hA}@
15.recurring audit 连续审计 aMFUJrXo
16.the client 委托人 y3K9rf
17.change CPA 更换注册会计师 /0mbG!Ac
18.the existing CPA 现任注册会计师 NVMhbpX6
19.the successor CPA 后任注册会计师 DT@6Q.
20.the preceding CPA前任注册会计师 ?1(' s0s\,
21.issue the audit report 出具审计报告 ~Cj55S+
22.expert 专家 +M6qbIO
23.the board of directors 董事会 -zd*tujx
24.knowledge of the entity‘ s business 了解被审计单位情况 zZ|Si
25.assess material misstatement risks评估重大错报风险 5B?>.4R
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 :hG?} [-2
27.a general knowledge of ————- 初步了解―――的情况 J..>ApX
28.a more knowledge of—————— 进一步了解的情况 u5EHzoq
29.the prior year‘s working papers 以前年度工作底稿 tw]RH(g+#
30.minutes of meeting 会议纪要 e1X*}OI
31.business risks 经营风险 ]iuM2]
32.appropriateness 适当性 g@.RfX=
33.accounting estimate 会计估计 )dJaF#6j
34.management representations 管理层声明 Qc z7IA
35.going concern assumption 持续经营假设 $@t-Oor;
36.audit plan 审计计划 @U%I 6 t
37.significant audit areas 重点审计领域 z$E+x
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38.error 错误 .Mw'P\GtM
39.fraud舞弊 p
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40.modified or additional procedures 修改或追加审计程序 5o5y3ibQ
41.misappropriation of assets 侵占资产 0!rU,74I=
42.transactions without substance 虚假交易 F+_4Q
43.unusual pressures 异常压力 s!09Pxc
44.the suspected noncompliance 涉嫌存在违法行为 9/MU
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45.materialiy 重要性 SQ)$>3>C
46.exceed the materiality level 超过重要性水平 DEaO=p|
47.approach the materiality level 接近重要性水平 m El*{]
48.an acceptably low level 可接受水平 2i4FIS|z0
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 l,*v/95h
50.misstatements or omissions 错报或漏报 u7&r'rZ1_!
51.aggregate 总计 W 0Q-&4
52.subsequent events 期后事项 N
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53.adjust the financial statements 调整财务报表 G|yX9C]R
54.perform additional audit procedures 实施追加的审计程序 SM5i3EcFYP
55.audit risk 审计风险 })Rmu."\
56.detection risk 检查风险 Uq&ne1
57.inappropriate audit opinion 不适当的审计意见 5,'?NEyw
58.material misstatement 重大的错报 n\5` JNCb
59.tolerable misstatement 可容忍错报 Ix%h/=I
60.the acceptable level of detection risk 可接受的检查风险 TdP_L/>|J
61.assessed level of material misstatement risk 重大错报风险的评估水平 'z2}qJJ)
62.simall business 小规模企业 l0g#&V--
63.accounting system 会计系统 > >wbyj8
64.test of control 控制测试 rB}UFS)
65.walk-through test 穿行测试 y>u+.z a|
66.communication 沟通 Y2j>lf?8
67.flow chart 流程图 \0Zm3[
68.reperformance of internal control 重新执行 %L{ H_;z
69.audit evidence 审计证据 *"0Yr`)S
70.substantive procedures 实质性程序 L._I"g5 H9
71.assertions 认定 Y*O7lZuF%
72.esistence 存在 l2=.;7IV
73.occurrence 发生 X",fp
74.completeness 完整性 !'B.ad
75.rights and obligations 权利和义务 J}TS-j0
76.valuation and allocation 计价和分摊 0^|)[2m!
77.cutoff 截止 #;a
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78.accuracy 准确性 <dDGV>n4;
79.classification 分类 6!/e_a
80.inspection 检查 ";9cYoKRY
81.supervision of counting 监盘 M
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82.observation 观察
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83.confirmation 函证 hyL3fkMJ,
84.computation 计算 {Zjnf6d]
85.analytical procedures 分析程序 X\hD4r"
86.vouch 核对 O$Wt\Y<q
87.trace 追查 jwTb09
88.audit sampling 审计抽样 n
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89.error 误差 c}Y(Myd
90.expected error 预期误差 Q}W6?XDu
91.population 总体 XY1NTo.=
92.sampling risk 抽样风险 <[?oP[ j
93.non- sampling risk 非抽样风险 >c\'4M8Cz
94.sampling unit 抽样单位 57)S"
95.statistical sampling 统计抽样 WO)rJr!C
96.tolerable error 可容忍误差 4CS9vv)9R
97.the risk of under reliance 信赖不足风险 iquB]z'
98.the risk of over reliance 信赖过度风险 Mvrc[s+o
99.the risk of incorrect rejection 误拒风险 G|Ic6Sd
100. the risk of incorrect acceptance 误受风险 0(ZER sP
101.working trial balance 试算平衡表 vd SV6p.d
102.index and cross-referencing 索引和交叉索引 A(W%G|+
103.cash receipt 现金收入 sZPPS&KoP3
104.cash disbursement 现金支出 6/T
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105.bank statement 银行对账单 mmAikT#k
106.bank reconciliation 银行存款余额调节表 #DwTm~V0"
107.balance sheet date 资产负债表日 EkEM|<GNd
108.net realizable value 可变现净值 q+3Z3v
109.storeroom 仓库 D.j'n-yw
110.sale invoice 销售发票 g[44YrRD
111.price list 价目表 K/+5$SjF
112.positive confirmation request 积极式询证函 ~LuZpV
113.negative confirmation request 消极式询证函 wS <d8gw
114.purchase requisition 请购单 }/[tB
115.receiving report 验收报告 0lF[N.!\9
116.gross margin 毛利 <G{m=
117.manufacturing overhead 制造费用 %(Nu"3|$K=
118.material requisition 领料单 Z BcZG
119.inventory-taking 存货盘点 F5wCl2I
120.bond certificate 债券 hkJ4,.
121.stock certificate 股票 p8oOm>B96n
122.audit report 审计报告 ?a7PxD.
123.entity 被审计单位 #!OCEiT_
124.addressee of the audit report 审计报告的收件人 8V;@yzIha
125.unqualified opinion 无保留意见 >1,.4)k%K
126.qualified opinion 保留意见 |zKe*H/
127.disclaimer of opinion 无法表示意见 kUmrJBh$
128.adverse opinion 否定意见 `ndesP
129 Auditors‘Report审计报告
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130 internal audit内部审计 Ps+0qqT*
131 public sector audit政府审计 L|qQZ=
账项基础审计accounting number-based audit =;7gxV3;
风险导向审计方法risk-oriented audit approach \s<{V7tq