1.audit 审计 !%(h2]MQ
2.attestation K6JVg$
鉴证 @D^^_1~
3.credibility y
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可信赖程度 YUU-D(
4.audit of financial statements 财务报表审计 rf:XRJ<4
5.agreed-upon procedures 执行商定程序 z+}QZ>
6.high levels of assurance 高水平保证 y;cUl, :v
7.compilation 编制 UB`ToE|Ii
8.reliability 可靠性 ~T7B$$
9.relevance 相关性 2|iV,uJ&
10.professional skepticism 职业谨慎 O) |P,?
11.objectivity 客观性 !`JHH&
12. professional competence 专业胜任能力 /hrT
13.Senior/CPA-in-charge 项目经理 [jdFA<Is
14.audit engagement letter 业务约定书 6DTTV66
15.recurring audit 连续审计 ^g1f X1
16.the client 委托人 %.v{N6
17.change CPA 更换注册会计师 @H
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18.the existing CPA 现任注册会计师 P;[OWSR[d
19.the successor CPA 后任注册会计师 620%Z*
20.the preceding CPA前任注册会计师 s'aip5P
21.issue the audit report 出具审计报告 #t8{R~y"gv
22.expert 专家 Gl %3XdU
23.the board of directors 董事会 Qhi '')Q
24.knowledge of the entity‘ s business 了解被审计单位情况 )4U>!KrY
25.assess material misstatement risks评估重大错报风险 J&/lx${
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 RgdysyB
27.a general knowledge of ————- 初步了解―――的情况 sxKf&p;
28.a more knowledge of—————— 进一步了解的情况 s&kQlQ=
29.the prior year‘s working papers 以前年度工作底稿 [H\:pP8t
30.minutes of meeting 会议纪要 Lf([dE1
31.business risks 经营风险 u=F+(NE"
32.appropriateness 适当性 hf/2vt
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33.accounting estimate 会计估计 =h6
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34.management representations 管理层声明 o;a:Dd
35.going concern assumption 持续经营假设 s`j~-P
36.audit plan 审计计划 =o}"jVE
37.significant audit areas 重点审计领域 up3O|lj4
38.error 错误 4D%9Rc0 G
39.fraud舞弊 @$"J|s3M
40.modified or additional procedures 修改或追加审计程序 `!:q;i]}
41.misappropriation of assets 侵占资产 r=/;iH?UH
42.transactions without substance 虚假交易 EFuvp8^y
43.unusual pressures 异常压力 >SN|?|2U/
44.the suspected noncompliance 涉嫌存在违法行为 TC
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45.materialiy 重要性 X:a`B(@S
46.exceed the materiality level 超过重要性水平 YIt & >
47.approach the materiality level 接近重要性水平 p^nL&yIW,%
48.an acceptably low level 可接受水平 "vCM}F
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\AMl
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50.misstatements or omissions 错报或漏报 X{n- N5*
51.aggregate 总计 (bOpV>\Q7
52.subsequent events 期后事项 +MbIB&fRCB
53.adjust the financial statements 调整财务报表 H.<a`mm8
54.perform additional audit procedures 实施追加的审计程序 07Gv* .
55.audit risk 审计风险 |6UtW{2I/
56.detection risk 检查风险 E5el?=,i
57.inappropriate audit opinion 不适当的审计意见 \~d";~Y`
58.material misstatement 重大的错报 9=w|)p )
59.tolerable misstatement 可容忍错报 tt?58dm|
60.the acceptable level of detection risk 可接受的检查风险 P1b'%
61.assessed level of material misstatement risk 重大错报风险的评估水平 s]T""-He
62.simall business 小规模企业 @~<j&FTT
63.accounting system 会计系统 Cz4)Yz
64.test of control 控制测试 n,eJ$2!J
65.walk-through test 穿行测试 f\+fo
66.communication 沟通 +x9cT G
67.flow chart 流程图 id<:p*
68.reperformance of internal control 重新执行 QIN."&qC^
69.audit evidence 审计证据 SvN9aD1
70.substantive procedures 实质性程序 q#Zs\PD
71.assertions 认定
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72.esistence 存在 -[= drj9I
73.occurrence 发生 ms($9 Lv/
74.completeness 完整性 }pk#!N
75.rights and obligations 权利和义务 }>^Q'BW;65
76.valuation and allocation 计价和分摊 {7cX#1
77.cutoff 截止 $Y=T&O
78.accuracy 准确性 J$4wL
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79.classification 分类 E^GHVt/.
80.inspection 检查 *`j-i
81.supervision of counting 监盘 "G-1>:
82.observation 观察 'Y$R~e^Y?
83.confirmation 函证 6:U$w7P0
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84.computation 计算 ;fw1
85.analytical procedures 分析程序 dC=)^(
86.vouch 核对 N=:5eAza
87.trace 追查 e*(b
88.audit sampling 审计抽样 {T"0DSV
89.error 误差 <APB11
90.expected error 预期误差 B!gGK|8
91.population 总体 K.G$]H
92.sampling risk 抽样风险 2^t#6XBk/
93.non- sampling risk 非抽样风险 d=,%=@
94.sampling unit 抽样单位 WwC 5!kZ
95.statistical sampling 统计抽样 r
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96.tolerable error 可容忍误差 #`GY}-hL!
97.the risk of under reliance 信赖不足风险 j8|g!>Nv
98.the risk of over reliance 信赖过度风险 ZcuA6#3B
99.the risk of incorrect rejection 误拒风险 L=2y57&Y
100. the risk of incorrect acceptance 误受风险 ut>4U'.H
101.working trial balance 试算平衡表 mzQ`N}]T:
102.index and cross-referencing 索引和交叉索引 _#$*y
103.cash receipt 现金收入 !-m&U4Ku6o
104.cash disbursement 现金支出 Z5c~^jL$-
105.bank statement 银行对账单 UgWs{y2SE.
106.bank reconciliation 银行存款余额调节表 :Rs^0F8)c
107.balance sheet date 资产负债表日 Ca%g_B0t
108.net realizable value 可变现净值 kc/{[ME
109.storeroom 仓库 l5+
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110.sale invoice 销售发票 fzjU<?}
111.price list 价目表 7W6cM%_B
112.positive confirmation request 积极式询证函 O62b+%~F
113.negative confirmation request 消极式询证函 @&D?e:|!U
114.purchase requisition 请购单 K^_i%~
115.receiving report 验收报告 J 5h+s-'
116.gross margin 毛利 1!pa;$L
117.manufacturing overhead 制造费用 2+Px'U\
118.material requisition 领料单 <foCb%$(?
119.inventory-taking 存货盘点 LqdY Qd51
120.bond certificate 债券 ;q0uE:^S
121.stock certificate 股票 p3/*fH98
122.audit report 审计报告 +0),xu
123.entity 被审计单位 ~&\ f|%
124.addressee of the audit report 审计报告的收件人 T#pk]c6Q
125.unqualified opinion 无保留意见 `h}q
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126.qualified opinion 保留意见 .^$YfTabq
127.disclaimer of opinion 无法表示意见 yr#5k`&\_
128.adverse opinion 否定意见 pZ#ap<|>I
129 Auditors‘Report审计报告 j3q~E[Mz\
130 internal audit内部审计
Hi_G
131 public sector audit政府审计 9WJz~SP+vR
账项基础审计accounting number-based audit @aQ1khEd
风险导向审计方法risk-oriented audit approach C"lJl k9g^