1.audit 审计 c&aqN\'4"
2.attestation |id7@3leu
鉴证 xDSiTp=)O
3.credibility $uUyp8F
可信赖程度 E[=&6T4
4.audit of financial statements 财务报表审计 w@O)b-b|w
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 T+rym8.p
7.compilation 编制 KL9JA;"
8.reliability 可靠性 p]?eIovi
9.relevance 相关性 Zy{hYHQ
10.professional skepticism 职业谨慎 odJE~\\hw
11.objectivity 客观性 Zm|il9y4m
12. professional competence 专业胜任能力 B<h4ZK%
13.Senior/CPA-in-charge 项目经理 LWSy"Cs
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14.audit engagement letter 业务约定书 ;05lwP*r]
15.recurring audit 连续审计 3-n&&<
16.the client 委托人 \IzZJGi
17.change CPA 更换注册会计师 !U(KQ:j
18.the existing CPA 现任注册会计师 -em3 #V
19.the successor CPA 后任注册会计师 b
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20.the preceding CPA前任注册会计师 =,i?8Fuz
21.issue the audit report 出具审计报告 PJe\PGh
22.expert 专家 ^h#A7 g
23.the board of directors 董事会 hp}rCy|01
24.knowledge of the entity‘ s business 了解被审计单位情况 #BS!J&a
25.assess material misstatement risks评估重大错报风险 ;A*sub
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 rq1~%S
27.a general knowledge of ————- 初步了解―――的情况 mUR[;;l
28.a more knowledge of—————— 进一步了解的情况 ;ByCtVm2
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 A e2Y\ sAV
31.business risks 经营风险 66+]D4(k
32.appropriateness 适当性 3+:NX6Ewb*
33.accounting estimate 会计估计 }v?l0Gk(
34.management representations 管理层声明 Z3ODZfu>
35.going concern assumption 持续经营假设 -GQ.B{%G
36.audit plan 审计计划 LUz`P6
37.significant audit areas 重点审计领域 VeQ [A?pER
38.error 错误 //Xz
39.fraud舞弊 N "
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40.modified or additional procedures 修改或追加审计程序 -(}N-yu
41.misappropriation of assets 侵占资产 YhAO
42.transactions without substance 虚假交易 7ruWmy;j
43.unusual pressures 异常压力 6Q+VW_~
44.the suspected noncompliance 涉嫌存在违法行为 ~EYdE qS)
45.materialiy 重要性 =FFs8&PKys
46.exceed the materiality level 超过重要性水平 I>-}ys`[
47.approach the materiality level 接近重要性水平 !4t%\N6Ib
48.an acceptably low level 可接受水平 @:!% Z`
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 0&r}'f?
50.misstatements or omissions 错报或漏报 cmaha%3d
51.aggregate 总计 F%{z EANm
52.subsequent events 期后事项 xcJvXp
53.adjust the financial statements 调整财务报表 WFS6N.Ap
54.perform additional audit procedures 实施追加的审计程序 T).}~i;!
55.audit risk 审计风险 $Df1t
56.detection risk 检查风险 #SD2b,f
57.inappropriate audit opinion 不适当的审计意见 QEx&AT
58.material misstatement 重大的错报 Tilr%D(Q
59.tolerable misstatement 可容忍错报 A?)(^
60.the acceptable level of detection risk 可接受的检查风险 )_kEy>YscZ
61.assessed level of material misstatement risk 重大错报风险的评估水平 pBQ[lPCY/
62.simall business 小规模企业 k<"N^+GSz
63.accounting system 会计系统 7bJM
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64.test of control 控制测试 }ASBP:c"t
65.walk-through test 穿行测试 K:pG<oV|}
66.communication 沟通 qrt2uE{K
67.flow chart 流程图 2fPMZ7Zd3
68.reperformance of internal control 重新执行 d{C8}U
69.audit evidence 审计证据 )
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70.substantive procedures 实质性程序 "DJ%Yo
71.assertions 认定 n4ti{-^4|d
72.esistence 存在 L;KLmxy#
73.occurrence 发生 `X`|]mWj
74.completeness 完整性 Z@Qf0
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75.rights and obligations 权利和义务 %u]>K(tU
76.valuation and allocation 计价和分摊 BTE&7/i21
77.cutoff 截止 ({!*&DVu
78.accuracy 准确性 ab 6D &
79.classification 分类 \nQEvcH
80.inspection 检查 )9!ZkZbv_m
81.supervision of counting 监盘 x6=tS
82.observation 观察 kaCn@$
83.confirmation 函证 !}xRwkN
84.computation 计算 CR|>?9V
85.analytical procedures 分析程序 YeF'r.Y
86.vouch 核对 y|wR)\
87.trace 追查 6(HJYa
88.audit sampling 审计抽样 ]08~bL1Q
89.error 误差 ayA_[{j%X
90.expected error 预期误差 U(:t$SBKy
91.population 总体 #-d-zV*
92.sampling risk 抽样风险 x1:1Jj:
93.non- sampling risk 非抽样风险 r8L'C
94.sampling unit 抽样单位 Gs}lw'pK
95.statistical sampling 统计抽样 a+\s 0Qo<
96.tolerable error 可容忍误差 #8bI4J{dE
97.the risk of under reliance 信赖不足风险 uRw%`J4H
98.the risk of over reliance 信赖过度风险 q{)Q ?E
99.the risk of incorrect rejection 误拒风险 UX'tdB
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100. the risk of incorrect acceptance 误受风险 061 f
101.working trial balance 试算平衡表 i{>YQ
102.index and cross-referencing 索引和交叉索引 u #7AB>wi{
103.cash receipt 现金收入 sF#t{x/sW
104.cash disbursement 现金支出 "S&1J8D|
105.bank statement 银行对账单 y? 65*lUl
106.bank reconciliation 银行存款余额调节表 =iPQ\_ON@
107.balance sheet date 资产负债表日 h6(L22Hn
108.net realizable value 可变现净值 k${F7I(Tb
109.storeroom 仓库 f<3r;F7
110.sale invoice 销售发票 ^EKf_w-v
111.price list 价目表 \G1(r=fU
112.positive confirmation request 积极式询证函 Al]z=
113.negative confirmation request 消极式询证函 C6b(\#g(
114.purchase requisition 请购单 f P1fm
115.receiving report 验收报告 Qp>Q-+e0
116.gross margin 毛利 \V.U8asfI
117.manufacturing overhead 制造费用 .s@[-!
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118.material requisition 领料单 3bB%@^<
119.inventory-taking 存货盘点 vy F(k3W
120.bond certificate 债券 Ga^k1TQq
121.stock certificate 股票 !^A t{[U
122.audit report 审计报告 R
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123.entity 被审计单位 knZ<V%/e
124.addressee of the audit report 审计报告的收件人 *|:]("i
125.unqualified opinion 无保留意见 N&lKo}hk
126.qualified opinion 保留意见 ZbcpE~<a
127.disclaimer of opinion 无法表示意见 \R<OT%8
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 $d7{ q3K&1
130 internal audit内部审计 4'#
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131 public sector audit政府审计 &Lgi
账项基础审计accounting number-based audit WR"p2=
风险导向审计方法risk-oriented audit approach R2[!h1nZ