1.audit 审计 H{Tt>k
2.attestation Z^? 1MJ:`
鉴证 b=[gK|fu
3.credibility ,'[&" Eg
可信赖程度 ?Ne@OMc
4.audit of financial statements 财务报表审计 +%vBDcf
5.agreed-upon procedures 执行商定程序 "[(&$I
6.high levels of assurance 高水平保证 <s/n8#i=H
7.compilation 编制 P&PP X#%
8.reliability 可靠性 Pp-\#WJ
9.relevance 相关性 Exir?G} \
10.professional skepticism 职业谨慎 90JD`Nz
11.objectivity 客观性 fh~"A`d
12. professional competence 专业胜任能力 1n}q6oa=
13.Senior/CPA-in-charge 项目经理 WmU5YZ(mAq
14.audit engagement letter 业务约定书 _-/aMfyQ
15.recurring audit 连续审计 4u}"ng
16.the client 委托人 hT :+x3
17.change CPA 更换注册会计师 ShXk\"
18.the existing CPA 现任注册会计师 ="E^9!
19.the successor CPA 后任注册会计师 p<>xqU
20.the preceding CPA前任注册会计师 1~BDtHW7`n
21.issue the audit report 出具审计报告 r(sQI#
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22.expert 专家 BQYj"Wi
23.the board of directors 董事会 v=!Ap ; 2L
24.knowledge of the entity‘ s business 了解被审计单位情况 #T\Yi|Qs#
25.assess material misstatement risks评估重大错报风险 c)H(w
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 rGb7p`J
27.a general knowledge of ————- 初步了解―――的情况 }6/L5j:+
28.a more knowledge of—————— 进一步了解的情况 7P3PQ%:
29.the prior year‘s working papers 以前年度工作底稿 l#7].-/
30.minutes of meeting 会议纪要 fQ>=\*b9x^
31.business risks 经营风险 =%u\x=u|
32.appropriateness 适当性 8`bQ,E+2
33.accounting estimate 会计估计 +$]eA'Bh@
34.management representations 管理层声明 R#j-Z#/"
35.going concern assumption 持续经营假设 gucd]VH
36.audit plan 审计计划 3f'dBn5
37.significant audit areas 重点审计领域 7U=|>)Q0s
38.error 错误 R Wa4O#
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 z;Pr] *F
41.misappropriation of assets 侵占资产 P'o:Vhm_H
42.transactions without substance 虚假交易 y!6+jrI
43.unusual pressures 异常压力 o
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44.the suspected noncompliance 涉嫌存在违法行为 C)^FRnb
45.materialiy 重要性 -[-LR }u
46.exceed the materiality level 超过重要性水平 B<.XowT'
47.approach the materiality level 接近重要性水平 )
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48.an acceptably low level 可接受水平 NOOP_:( 7H
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 "=~P&Mi_
50.misstatements or omissions 错报或漏报 Q_}i8p'
51.aggregate 总计 [~&C6pR
52.subsequent events 期后事项 g8+w?Zn}
53.adjust the financial statements 调整财务报表 g@WGd(o0)
54.perform additional audit procedures 实施追加的审计程序 -ya0!D
55.audit risk 审计风险 99Xbp P55
56.detection risk 检查风险 }@IRReQ
57.inappropriate audit opinion 不适当的审计意见 }z/;^``
58.material misstatement 重大的错报 8?qEv,W
59.tolerable misstatement 可容忍错报 1_JxDT,=>
60.the acceptable level of detection risk 可接受的检查风险 ~$g$31/
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]7WBoC8
62.simall business 小规模企业 <pd6,l\
63.accounting system 会计系统 z`gdE0@;d3
64.test of control 控制测试 nquKeH
65.walk-through test 穿行测试
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66.communication 沟通 aQax85
67.flow chart 流程图 X1* 6qd+E
68.reperformance of internal control 重新执行 XOl]s?6H$
69.audit evidence 审计证据 DJl
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70.substantive procedures 实质性程序 ]h (TZu
71.assertions 认定 r4Ygy/%
72.esistence 存在 i4TU}.h8
73.occurrence 发生 c"aiZ(aP
74.completeness 完整性 LS:3Dtq
75.rights and obligations 权利和义务 /BWJ)6#H
76.valuation and allocation 计价和分摊 b
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77.cutoff 截止 @Z$`c{V<
78.accuracy 准确性 T!6H5>zA
79.classification 分类 8kZ~
80.inspection 检查 aubmA0w
81.supervision of counting 监盘 a,Gd\.D
82.observation 观察 I\R5Cb<p
83.confirmation 函证 '"}|'J
84.computation 计算 # k+Ggw
85.analytical procedures 分析程序 ld1t1'I'
86.vouch 核对 7^k`:Z
87.trace 追查 { .KCK_ d
88.audit sampling 审计抽样 o{*8l#x8
89.error 误差 S=O/W(ZB
90.expected error 预期误差 &]~z-0`$!
91.population 总体 y:!MWZ
92.sampling risk 抽样风险 IY|;}mIF
93.non- sampling risk 非抽样风险 ?WWnt^
94.sampling unit 抽样单位 ok5
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95.statistical sampling 统计抽样 *AXu_^^
96.tolerable error 可容忍误差 "Kk3#
97.the risk of under reliance 信赖不足风险 W38My j!
98.the risk of over reliance 信赖过度风险 TX{
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99.the risk of incorrect rejection 误拒风险 :W5*fE(i
100. the risk of incorrect acceptance 误受风险 52B
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101.working trial balance 试算平衡表 8WWRKP1V
102.index and cross-referencing 索引和交叉索引 J'.:l} g!1
103.cash receipt 现金收入 *IzcW6 [9
104.cash disbursement 现金支出
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105.bank statement 银行对账单 =Mq=\T
106.bank reconciliation 银行存款余额调节表 GCrh4rxgg
107.balance sheet date 资产负债表日 /_rAy
108.net realizable value 可变现净值 5VWXUNe@_q
109.storeroom 仓库
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110.sale invoice 销售发票 ?8Cxt|o>
111.price list 价目表 rWbu
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112.positive confirmation request 积极式询证函 ~BCSm]j
113.negative confirmation request 消极式询证函 NFGC.<
114.purchase requisition 请购单 JnCY O^Qj
115.receiving report 验收报告 zQxZR}'
116.gross margin 毛利 !mpRL
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117.manufacturing overhead 制造费用 ?mY )m
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118.material requisition 领料单 9;Ezm<VQ
119.inventory-taking 存货盘点 !-r@_tn|
120.bond certificate 债券 Z~g~,q
121.stock certificate 股票 kgK7 T
122.audit report 审计报告 r6]r+!63"
123.entity 被审计单位 mKZ?H$E%%
124.addressee of the audit report 审计报告的收件人 Z5Ao3O@
125.unqualified opinion 无保留意见 E?&dZR
126.qualified opinion 保留意见 1oo'\
127.disclaimer of opinion 无法表示意见 AEK * w4
128.adverse opinion 否定意见 H's67E/>*
129 Auditors‘Report审计报告 }"fP,:n"KN
130 internal audit内部审计 ksY^w+>(!
131 public sector audit政府审计 {AIP\
账项基础审计accounting number-based audit _h_;nS.Y
风险导向审计方法risk-oriented audit approach (|ga#%
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