1.audit 审计 k?!CJ@5$
2.attestation +#;t.&\80N
鉴证
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3.credibility `G@(Z:]f,t
可信赖程度 (h8RthQt
4.audit of financial statements 财务报表审计 ",v!geMvu
5.agreed-upon procedures 执行商定程序 }s@
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6.high levels of assurance 高水平保证 zl]Ic' _i
7.compilation 编制 z9}WP$W
8.reliability 可靠性 s%bm1$}
9.relevance 相关性 MvCB|N"qy
10.professional skepticism 职业谨慎 e(z'uA{!
11.objectivity 客观性 dmB
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12. professional competence 专业胜任能力 q PveG1+25
13.Senior/CPA-in-charge 项目经理 KbXENz&C
14.audit engagement letter 业务约定书 >~F_/Z'5
15.recurring audit 连续审计 )yl;i
16.the client 委托人 3+<f7
17.change CPA 更换注册会计师 'K!u}py
18.the existing CPA 现任注册会计师 -X]?ql*%`
19.the successor CPA 后任注册会计师 w/1Os!p
20.the preceding CPA前任注册会计师 vkj Hh.
21.issue the audit report 出具审计报告 %&iY5A
22.expert 专家 J4) ?hS
23.the board of directors 董事会 hifC.guK
24.knowledge of the entity‘ s business 了解被审计单位情况 hZw bYvu
25.assess material misstatement risks评估重大错报风险 a>o]garB+
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 zOb
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27.a general knowledge of ————- 初步了解―――的情况 -d*zgP
28.a more knowledge of—————— 进一步了解的情况 5/E7@h ,
29.the prior year‘s working papers 以前年度工作底稿 FJ+n-
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30.minutes of meeting 会议纪要 P
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31.business risks 经营风险 )c<X.4
32.appropriateness 适当性 H
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33.accounting estimate 会计估计 Y& p
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34.management representations 管理层声明 i)1013b
35.going concern assumption 持续经营假设 ]aZ3_<b
36.audit plan 审计计划 I1)t1%6"vJ
37.significant audit areas 重点审计领域 ?*/1J~<(@
38.error 错误 /)J]
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39.fraud舞弊 }8LTYn
40.modified or additional procedures 修改或追加审计程序 7Eo;TNbb
41.misappropriation of assets 侵占资产 r.ib"W#4
42.transactions without substance 虚假交易 C}=9m
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43.unusual pressures 异常压力 NY3/mS3w
44.the suspected noncompliance 涉嫌存在违法行为 v.!e1ke8D*
45.materialiy 重要性 yEPkF0?
46.exceed the materiality level 超过重要性水平 V |hr 9
47.approach the materiality level 接近重要性水平 8-s7s!j
48.an acceptably low level 可接受水平 >4G~01
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 3+WmM4|
50.misstatements or omissions 错报或漏报 2EC<8}CG
51.aggregate 总计 Fzk%eHG=
52.subsequent events 期后事项 h|{DIG3
53.adjust the financial statements 调整财务报表 IJk<1T7:(W
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 ?3yrX_Qm{
56.detection risk 检查风险 ~vscATQ
57.inappropriate audit opinion 不适当的审计意见 M\D25=(
58.material misstatement 重大的错报 F T$x#>
59.tolerable misstatement 可容忍错报 @=6*]:p2.
60.the acceptable level of detection risk 可接受的检查风险 O gtrp)x9
61.assessed level of material misstatement risk 重大错报风险的评估水平 =`OnFdI
62.simall business 小规模企业 V'8Rz#Gc5
63.accounting system 会计系统 1wLEkp!~
64.test of control 控制测试 E#VF7 9L
65.walk-through test 穿行测试 |0nt u+
66.communication 沟通 mIW
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67.flow chart 流程图 ~F.kgX
68.reperformance of internal control 重新执行 .!)i
69.audit evidence 审计证据 fo_*Uva_
70.substantive procedures 实质性程序 +lhnc{;WJv
71.assertions 认定 q^eLbivVE
72.esistence 存在 1xDh[:6
73.occurrence 发生 PlRcrT"#w
74.completeness 完整性 k9!euj&
75.rights and obligations 权利和义务 )W^$7Em
76.valuation and allocation 计价和分摊 f/vsf&^O
77.cutoff 截止 D zdKBJT +
78.accuracy 准确性 )?<V-,D
79.classification 分类 eZ|_wB'r
80.inspection 检查 !7n`-#)
81.supervision of counting 监盘 b6d}<b9#
82.observation 观察 Sv\399(
83.confirmation 函证
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84.computation 计算 =h\uC).t&
85.analytical procedures 分析程序 XaH;
86.vouch 核对 )S^[b2P]y_
87.trace 追查 ay,"MJ2
88.audit sampling 审计抽样 OjurfVw
89.error 误差 qkA8q@Y4|
90.expected error 预期误差 P*/ig0_fM
91.population 总体 }=fls=c/0
92.sampling risk 抽样风险 ~BC~^D&WD
93.non- sampling risk 非抽样风险 +c
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94.sampling unit 抽样单位 Xu7lV
95.statistical sampling 统计抽样 p?O6|q
96.tolerable error 可容忍误差 J]5ZWo%
97.the risk of under reliance 信赖不足风险 Q#lFt,.y
98.the risk of over reliance 信赖过度风险 i?D)XXB85
99.the risk of incorrect rejection 误拒风险 w3FEX$`_
100. the risk of incorrect acceptance 误受风险 d0 mfqP=
101.working trial balance 试算平衡表 b!T-{
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102.index and cross-referencing 索引和交叉索引 c!
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103.cash receipt 现金收入 Qov*xRO6
104.cash disbursement 现金支出 XBm ^7'
105.bank statement 银行对账单 hu5o{8[
106.bank reconciliation 银行存款余额调节表 N=j$~,yG
107.balance sheet date 资产负债表日 T\ [CQO
108.net realizable value 可变现净值 5s:g(gy3BR
109.storeroom 仓库 q{XeRQ'/
110.sale invoice 销售发票 kd OIL2T
111.price list 价目表 ^+}~"nvD
112.positive confirmation request 积极式询证函 +wcif-
113.negative confirmation request 消极式询证函 ) ):w`^6
114.purchase requisition 请购单 `S
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115.receiving report 验收报告
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116.gross margin 毛利 3il/{bgM
117.manufacturing overhead 制造费用 )CD-c
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118.material requisition 领料单 {Z}zT1kA
119.inventory-taking 存货盘点 Yb?(Q%
120.bond certificate 债券 LJOJ2x
121.stock certificate 股票 ]Cp`qayct
122.audit report 审计报告 }1|FES
123.entity 被审计单位 hR,5U=+M7
124.addressee of the audit report 审计报告的收件人 I\f\k>;
125.unqualified opinion 无保留意见 2+
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126.qualified opinion 保留意见 22Oe~W;
127.disclaimer of opinion 无法表示意见 *0z'!m12
128.adverse opinion 否定意见 MPMAFs
129 Auditors‘Report审计报告 o`.5NUn
130 internal audit内部审计 yJ?=HH?
131 public sector audit政府审计 ~:N 1[
账项基础审计accounting number-based audit mW1T4rR'
风险导向审计方法risk-oriented audit approach $1n\jN