1.audit 审计 \hg12],#:@
2.attestation &Oe,$%{hBh
鉴证 'Ic$p>
3.credibility #fQStO
可信赖程度 =h4XsV)rO
4.audit of financial statements 财务报表审计 j &~OR6
5.agreed-upon procedures 执行商定程序 q?`bu:yS
6.high levels of assurance 高水平保证 B7cXbUAQs
7.compilation 编制 }nkX-PG9
8.reliability 可靠性 ondF
9.relevance 相关性 RK|C* TCnl
10.professional skepticism 职业谨慎 `Dj-(~x
11.objectivity 客观性 zI&oZH^vn
12. professional competence 专业胜任能力 Z O&5C6qa
13.Senior/CPA-in-charge 项目经理 8xLvpgcZ
14.audit engagement letter 业务约定书 r.[9/'>
15.recurring audit 连续审计 pbJs3uIR
16.the client 委托人 =^NR(:SaaU
17.change CPA 更换注册会计师 g^=p)h3
18.the existing CPA 现任注册会计师 WUKYwA/t
19.the successor CPA 后任注册会计师 %;GDg3L[p
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 k<m{Wp;-
22.expert 专家 :hZYh.y\l
23.the board of directors 董事会 G> "w$Us
24.knowledge of the entity‘ s business 了解被审计单位情况 T
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25.assess material misstatement risks评估重大错报风险 8@Pv
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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 S_WYU&8
27.a general knowledge of ————- 初步了解―――的情况 Ve<l7U;
28.a more knowledge of—————— 进一步了解的情况 9|fg\C
29.the prior year‘s working papers 以前年度工作底稿 7&E3d P
30.minutes of meeting 会议纪要 3s" Rv@
31.business risks 经营风险 5Osx__6 $t
32.appropriateness 适当性 =j6f/8
33.accounting estimate 会计估计 (z\@T`6`
34.management representations 管理层声明 tv5G']vO\
35.going concern assumption 持续经营假设 1Jt5|'tl
36.audit plan 审计计划 =
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37.significant audit areas 重点审计领域 LNtBYdB`pK
38.error 错误 (]1n!
39.fraud舞弊 h49|x&0
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40.modified or additional procedures 修改或追加审计程序 V |)3l7IC<
41.misappropriation of assets 侵占资产 QYPsqkF*
42.transactions without substance 虚假交易 x8w455
43.unusual pressures 异常压力 ]7eQ5[5s
44.the suspected noncompliance 涉嫌存在违法行为 }[k~JXt
45.materialiy 重要性 d[J+):aW
46.exceed the materiality level 超过重要性水平 ,!Gw40t
47.approach the materiality level 接近重要性水平 GG-7YJ
48.an acceptably low level 可接受水平 *Mgl X<
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 u?i_N0H
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 rLtB^?A z
52.subsequent events 期后事项 9 "7(Jq
53.adjust the financial statements 调整财务报表 To.CY^M
54.perform additional audit procedures 实施追加的审计程序 B|zJrz0q3
55.audit risk 审计风险 (
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56.detection risk 检查风险 1:(qoA:
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 j#rjYiYKy
59.tolerable misstatement 可容忍错报 },lHa!<^
60.the acceptable level of detection risk 可接受的检查风险 cia'h_w
61.assessed level of material misstatement risk 重大错报风险的评估水平 Wxx?iW ,
62.simall business 小规模企业 iv*`.9TK-
63.accounting system 会计系统 rOHU)2
64.test of control 控制测试 g1UP/hNJ\8
65.walk-through test 穿行测试 O`<id+rx
66.communication 沟通 dI};l
67.flow chart 流程图 mII7p LbQ
68.reperformance of internal control 重新执行 WBvh<wTw;
69.audit evidence 审计证据 n]S
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70.substantive procedures 实质性程序 5)bf$?d
71.assertions 认定 'B>fRN
72.esistence 存在 d e)7_pCF|
73.occurrence 发生 *:L-/Q)i
74.completeness 完整性 ?NkweT(
75.rights and obligations 权利和义务 ra2sYH1wr
76.valuation and allocation 计价和分摊 Z]OXitt7
77.cutoff 截止 v,Eqn8/O
78.accuracy 准确性 Oh)s"f\N
79.classification 分类 iZm#
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80.inspection 检查 mCah{~
81.supervision of counting 监盘 >U.
82.observation 观察 sxc^n
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83.confirmation 函证 <?yf<G'$
84.computation 计算 ~QzUQYG*
85.analytical procedures 分析程序 ,41Z_h
86.vouch 核对 qmQ}
87.trace 追查 ])Rs.Y{Q5
88.audit sampling 审计抽样 Z1Y/2MVSb
89.error 误差 DD5S
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90.expected error 预期误差 a
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91.population 总体 r?Q`b2Q
92.sampling risk 抽样风险 =ie8{j2:
93.non- sampling risk 非抽样风险 mXAGa8##j
94.sampling unit 抽样单位 nz_=]PHO&
95.statistical sampling 统计抽样 d+DdDr
96.tolerable error 可容忍误差 A)v!
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 ::?,ZA
99.the risk of incorrect rejection 误拒风险 }#'I,?_k
100. the risk of incorrect acceptance 误受风险 1V?)T
101.working trial balance 试算平衡表 rF n
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102.index and cross-referencing 索引和交叉索引 p=13
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103.cash receipt 现金收入
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104.cash disbursement 现金支出 DpA"5RV
105.bank statement 银行对账单 xAlyik
106.bank reconciliation 银行存款余额调节表 Tx)!qpZ
107.balance sheet date 资产负债表日 4sJM!9eb[
108.net realizable value 可变现净值 kD"BsL*6!
109.storeroom 仓库 e
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110.sale invoice 销售发票 Hg[g{A_G[
111.price list 价目表 /w[B,_ZKTk
112.positive confirmation request 积极式询证函 cl\Gh
113.negative confirmation request 消极式询证函 ,^Ug[pGG-
114.purchase requisition 请购单 (_2Iu%F
115.receiving report 验收报告 M( euwy
116.gross margin 毛利 F6'[8f
117.manufacturing overhead 制造费用 ui>0?O*G
118.material requisition 领料单 pk>p|q
119.inventory-taking 存货盘点 sWtT"7>x
120.bond certificate 债券 r [NI#wW
121.stock certificate 股票 {Tr5M o
122.audit report 审计报告 WF#3'"I
123.entity 被审计单位 8)KA {gN}
124.addressee of the audit report 审计报告的收件人 'J[
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125.unqualified opinion 无保留意见 y"bSn5B[
126.qualified opinion 保留意见 :6h$1
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127.disclaimer of opinion 无法表示意见 UYw_k\
128.adverse opinion 否定意见 yiT)m]E
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129 Auditors‘Report审计报告 40?xu#"
130 internal audit内部审计 E8gbm&x*
131 public sector audit政府审计 fC4#b?Q
账项基础审计accounting number-based audit Jy
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风险导向审计方法risk-oriented audit approach ='rSB.$Ctk