1.audit 审计 7=;R& mqC
2.attestation "
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鉴证 rJGf.qJJ
3.credibility KET2Ws[w
可信赖程度 \O2Rhz
4.audit of financial statements 财务报表审计 $<}$DH_Y
5.agreed-upon procedures 执行商定程序 OCNQvF~
6.high levels of assurance 高水平保证 ibj87K
7.compilation 编制 ZrsBm_Rx
8.reliability 可靠性
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9.relevance 相关性 Yt;MV)
10.professional skepticism 职业谨慎 '<"s \,
11.objectivity 客观性 jPUwSIP
12. professional competence 专业胜任能力 &5yVxL:
13.Senior/CPA-in-charge 项目经理 <g"{Wv: h
14.audit engagement letter 业务约定书 >CHrg]9
15.recurring audit 连续审计 <g$~1fa
16.the client 委托人 17%Mw@+
17.change CPA 更换注册会计师 nAv#?1cjz
18.the existing CPA 现任注册会计师 j0oR)du
19.the successor CPA 后任注册会计师 E|iQc8gr&
20.the preceding CPA前任注册会计师 ~"nxE
21.issue the audit report 出具审计报告 N sXHO
22.expert 专家 A1O'|7X
23.the board of directors 董事会 :tV*7S=)
24.knowledge of the entity‘ s business 了解被审计单位情况 ]s<[D$ <,
25.assess material misstatement risks评估重大错报风险 [_k1jHr48N
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 JRB9rSN^
27.a general knowledge of ————- 初步了解―――的情况 LRL,m_gt
28.a more knowledge of—————— 进一步了解的情况 hgPa6Kd
29.the prior year‘s working papers 以前年度工作底稿 ;ub;lh 3
30.minutes of meeting 会议纪要 Z?h~{Mg
31.business risks 经营风险 Q'=x|K#xj
32.appropriateness 适当性 QIG$z?
33.accounting estimate 会计估计 b3=rG(0f
34.management representations 管理层声明 |fK1/<sz#
35.going concern assumption 持续经营假设 ,Lr.9I.
36.audit plan 审计计划 p{r}?a
37.significant audit areas 重点审计领域 bCRV\myd`
38.error 错误 !>FYK}c7
39.fraud舞弊 -t!~%_WCv
40.modified or additional procedures 修改或追加审计程序 <:+ x+4ru
41.misappropriation of assets 侵占资产 d;boIP`M;
42.transactions without substance 虚假交易 ~vm%6CABM
43.unusual pressures 异常压力 OP[@k
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 :CG`t?N9M
46.exceed the materiality level 超过重要性水平 +$ 'Zf0U
47.approach the materiality level 接近重要性水平 T(id^ w
48.an acceptably low level 可接受水平 j#!IuH\]
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 (7wc *#}
50.misstatements or omissions 错报或漏报 NcBIg:
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51.aggregate 总计 =^M/{51j
52.subsequent events 期后事项 DhKS
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53.adjust the financial statements 调整财务报表 <cps2*'
54.perform additional audit procedures 实施追加的审计程序 @0Ic3C[rH6
55.audit risk 审计风险 fK>L!=Q
56.detection risk 检查风险 9+Np4i@
57.inappropriate audit opinion 不适当的审计意见 "H'B*vc-
58.material misstatement 重大的错报 -*1d!
59.tolerable misstatement 可容忍错报 }T(D7|^R
60.the acceptable level of detection risk 可接受的检查风险 <sb~
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ZgTW.<.%2
62.simall business 小规模企业 - YEZ]:"
63.accounting system 会计系统 ha]VWt%}
64.test of control 控制测试 zu_8># i-
65.walk-through test 穿行测试 o_izl\
66.communication 沟通
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67.flow chart 流程图 )1?y 8_B
68.reperformance of internal control 重新执行 f z'@_4hg
69.audit evidence 审计证据 |mZxfI
70.substantive procedures 实质性程序 KI"#f$2&
71.assertions 认定 Snj'y,p[
72.esistence 存在 5'OrHk;u
73.occurrence 发生 3#LlDC_WC
74.completeness 完整性
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75.rights and obligations 权利和义务 `'DmDg
76.valuation and allocation 计价和分摊 Kg{+T`
77.cutoff 截止 (p" %O
78.accuracy 准确性 w'>p Y
79.classification 分类 {:/#Nc$5
80.inspection 检查 \j$&DCv
81.supervision of counting 监盘 ">\?&0
82.observation 观察 {5Q!Y&N.%
83.confirmation 函证 E^B'4
84.computation 计算 ?qb}?&1
85.analytical procedures 分析程序 ju8>:y8
86.vouch 核对 Tf>bX_L?
87.trace 追查 u+
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88.audit sampling 审计抽样 tH
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89.error 误差 Ki;*u_4{
90.expected error 预期误差 k$n|*kCh
91.population 总体 Z%gh3
92.sampling risk 抽样风险 nGC/R&
93.non- sampling risk 非抽样风险 on4HKeO
94.sampling unit 抽样单位 W_JlOc!y
95.statistical sampling 统计抽样 Sj3+l7S?
96.tolerable error 可容忍误差 z0d.J1VW
97.the risk of under reliance 信赖不足风险 lov!o:dJ
98.the risk of over reliance 信赖过度风险 $zUP?Gq!
99.the risk of incorrect rejection 误拒风险 &sl0W-;0
100. the risk of incorrect acceptance 误受风险 j`EXlc~
101.working trial balance 试算平衡表 _qF+tm
102.index and cross-referencing 索引和交叉索引 x'8x
103.cash receipt 现金收入 #NQMy:JHD)
104.cash disbursement 现金支出 CT&|QH{
105.bank statement 银行对账单 i}cRi&2[
106.bank reconciliation 银行存款余额调节表 8=!D$t\3
107.balance sheet date 资产负债表日 0-B5`=yU
108.net realizable value 可变现净值 T
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109.storeroom 仓库 zrvF]|1UP
110.sale invoice 销售发票 W~)}xy
111.price list 价目表 N"Z{5A
112.positive confirmation request 积极式询证函 hqD*z6aH
113.negative confirmation request 消极式询证函 P?%s
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114.purchase requisition 请购单 F/]2G^-
115.receiving report 验收报告 R8K&R\
116.gross margin 毛利 W<'m:dq
117.manufacturing overhead 制造费用 +V2F#fI/
118.material requisition 领料单 \P[Y`LYL
119.inventory-taking 存货盘点 Kf3"Wf^q
120.bond certificate 债券 82+r^t/.
121.stock certificate 股票 ldf\;Qk
122.audit report 审计报告 d z|or9&
123.entity 被审计单位 W" scV@HKu
124.addressee of the audit report 审计报告的收件人 Zj(AJ* r
125.unqualified opinion 无保留意见 x5pdS:
126.qualified opinion 保留意见 #`^}PuQ
127.disclaimer of opinion 无法表示意见 )+#` CIv
128.adverse opinion 否定意见 Y_liA
129 Auditors‘Report审计报告 /l3V3B7
130 internal audit内部审计 .e#w)K
131 public sector audit政府审计 KR}?H#%
账项基础审计accounting number-based audit /'SNw?&
风险导向审计方法risk-oriented audit approach U4'#T%*