1.audit 审计 [W2k#-%G
2.attestation :KQ<rL
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鉴证 <X: 9y
3.credibility pCq{F*;
可信赖程度 0P|WoCX
4.audit of financial statements 财务报表审计 Mqq7;w@(J
5.agreed-upon procedures 执行商定程序 TPrwC~\B/
6.high levels of assurance 高水平保证 O_E[FE:+
7.compilation 编制 (qaY,>je]D
8.reliability 可靠性 =0Nd\
9.relevance 相关性 j9Lc2'
10.professional skepticism 职业谨慎 <+6)E@Y
11.objectivity 客观性 rIXAn4,dTv
12. professional competence 专业胜任能力 WPPmh~:
13.Senior/CPA-in-charge 项目经理 5n_<)Ycj
14.audit engagement letter 业务约定书 *_ "j"{
15.recurring audit 连续审计 z2r{AQ.&
16.the client 委托人 =KX:&GU
17.change CPA 更换注册会计师 ~
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18.the existing CPA 现任注册会计师 Q@2Smtu~c
19.the successor CPA 后任注册会计师 =4?m>v,re
20.the preceding CPA前任注册会计师 @Fo0uy\G
21.issue the audit report 出具审计报告 1e}wDMU(
22.expert 专家 c[4Z_5B
23.the board of directors 董事会 wL:3RZB
24.knowledge of the entity‘ s business 了解被审计单位情况 ;lP)
25.assess material misstatement risks评估重大错报风险 Ef#%4ky
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 Z
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27.a general knowledge of ————- 初步了解―――的情况 U5" C"+
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28.a more knowledge of—————— 进一步了解的情况 n84*[d}t
29.the prior year‘s working papers 以前年度工作底稿 nH;^$b'LZ
30.minutes of meeting 会议纪要 291v
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31.business risks 经营风险 I&4|T<j
32.appropriateness 适当性 z7NaW e
33.accounting estimate 会计估计 :=-h'<D
34.management representations 管理层声明 zE<}_nA
35.going concern assumption 持续经营假设 Ra.<D.
36.audit plan 审计计划 CYz]tv}g:
37.significant audit areas 重点审计领域 daaur
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38.error 错误 (}'0K?
39.fraud舞弊 9Czc$fSSt
40.modified or additional procedures 修改或追加审计程序 "S1+mSW>
41.misappropriation of assets 侵占资产 @;pTQ
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42.transactions without substance 虚假交易 g,\<fY+4
43.unusual pressures 异常压力 x6m21DW w
44.the suspected noncompliance 涉嫌存在违法行为 Tc{r}y[)
45.materialiy 重要性 hMdsR,Iq
46.exceed the materiality level 超过重要性水平 r6"t`M
47.approach the materiality level 接近重要性水平 A!SHt7ysJ
48.an acceptably low level 可接受水平 !uHX2B+~
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 E:#VS~
50.misstatements or omissions 错报或漏报 ;+cZS=
51.aggregate 总计 ?!b}Ir<1j
52.subsequent events 期后事项 \T>f+0=4
53.adjust the financial statements 调整财务报表 gJ :Z7b
54.perform additional audit procedures 实施追加的审计程序 B|#"dhT
55.audit risk 审计风险 D/rKqPp|!
56.detection risk 检查风险 CJ?Lv2Td
57.inappropriate audit opinion 不适当的审计意见 st~f}w@
58.material misstatement 重大的错报 [@Y?'={qE
59.tolerable misstatement 可容忍错报 >!?u8^C
60.the acceptable level of detection risk 可接受的检查风险 aabnlOVw
61.assessed level of material misstatement risk 重大错报风险的评估水平 '\P6NszY~
62.simall business 小规模企业 ^[!LU
63.accounting system 会计系统 AS~O*(po
64.test of control 控制测试 IX$ $pdQ
65.walk-through test 穿行测试 FK0nQ{uB"
66.communication 沟通 ` O-$qT,_
67.flow chart 流程图 5yuR[VU
68.reperformance of internal control 重新执行 C}%g(YRhb
69.audit evidence 审计证据 p^^E(<2
70.substantive procedures 实质性程序 YEQ}<\B\&
71.assertions 认定 hK3?m.>"g
72.esistence 存在 1:XT r
73.occurrence 发生 5_#wOz0u$
74.completeness 完整性 MX]<tR `
75.rights and obligations 权利和义务 ^I@43Jy/
76.valuation and allocation 计价和分摊 M{Wla7
77.cutoff 截止 slXk <
78.accuracy 准确性 P'R!"
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79.classification 分类 ohOze\T)=
80.inspection 检查 y.HE3tH
81.supervision of counting 监盘 >^{}Hjt
82.observation 观察 `#E1FB2M
83.confirmation 函证 YOd0dKe
84.computation 计算 /V^Gn;
85.analytical procedures 分析程序 )L<NW{
86.vouch 核对 C5$1K'X@
87.trace 追查 "oz qfh
88.audit sampling 审计抽样
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89.error 误差 h:}oUr8
90.expected error 预期误差 ?v\A&d
91.population 总体 W^Wr
92.sampling risk 抽样风险 )\8l6
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93.non- sampling risk 非抽样风险 ?Bno?\
94.sampling unit 抽样单位 C5c@@ch :
95.statistical sampling 统计抽样 sFsp`kf
96.tolerable error 可容忍误差 <}&n}|!
97.the risk of under reliance 信赖不足风险 |L11?{ K
98.the risk of over reliance 信赖过度风险 (Z fY/
99.the risk of incorrect rejection 误拒风险 79^Y^.
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100. the risk of incorrect acceptance 误受风险 bx#GOK-
101.working trial balance 试算平衡表 7jQOwzj
102.index and cross-referencing 索引和交叉索引 9@9(zUS|
103.cash receipt 现金收入 [Abq("9p\
104.cash disbursement 现金支出 Tu"bbc
105.bank statement 银行对账单 Gb4k5j
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106.bank reconciliation 银行存款余额调节表 Z%E;*R2+:>
107.balance sheet date 资产负债表日 _0Qp[l-
108.net realizable value 可变现净值 )"`(+Ku&c
109.storeroom 仓库 -~n^?0
110.sale invoice 销售发票 rVB,[4N
111.price list 价目表 9~/k25P
112.positive confirmation request 积极式询证函 o$)pJ#";F
113.negative confirmation request 消极式询证函 l 8qCg/ew
114.purchase requisition 请购单 {OtD+%
115.receiving report 验收报告 >4
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116.gross margin 毛利 [H<![Z1*r
117.manufacturing overhead 制造费用 gi\2bzWkbX
118.material requisition 领料单 b{%p
119.inventory-taking 存货盘点 ND $m|V-C
120.bond certificate 债券 @~,&E*X! .
121.stock certificate 股票 {]BPSj{B
122.audit report 审计报告 O9?t,1
123.entity 被审计单位 n;+CV~
124.addressee of the audit report 审计报告的收件人 h8B:}_Cu
125.unqualified opinion 无保留意见 C,r[H5G#
126.qualified opinion 保留意见 b&BkT%aA(G
127.disclaimer of opinion 无法表示意见 awxzP*6
128.adverse opinion 否定意见 lQ(I/[qVd
129 Auditors‘Report审计报告 "*UN\VV+s
130 internal audit内部审计 BPs|qb-
131 public sector audit政府审计 Xo[j
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账项基础审计accounting number-based audit 8S/SXyS
风险导向审计方法risk-oriented audit approach v<CZ.-r\j