1.audit 审计 2R&\qZ<
2.attestation ;d6Dm)/(
鉴证 Kz"3ba}KH
3.credibility '5BD%#[
可信赖程度 TmG);B}
4.audit of financial statements 财务报表审计 y|6n:<o
5.agreed-upon procedures 执行商定程序 XGB\rfvS
6.high levels of assurance 高水平保证 a<<4gXx
7.compilation 编制 xJCxzJ
8.reliability 可靠性 0F |t@?S
9.relevance 相关性 ( V4Ppg
10.professional skepticism 职业谨慎 !zX()V
11.objectivity 客观性 fkZHy|m
12. professional competence 专业胜任能力 Zk=,`sBC
13.Senior/CPA-in-charge 项目经理 )q=F_:$
14.audit engagement letter 业务约定书 dEJqgp}\p
15.recurring audit 连续审计 <N vw*yA
16.the client 委托人 7[1Lh'u
17.change CPA 更换注册会计师 VmqJMU>.
18.the existing CPA 现任注册会计师 3=.YQE0!dx
19.the successor CPA 后任注册会计师 [7vV#s3kJ
20.the preceding CPA前任注册会计师 r^~+<"
21.issue the audit report 出具审计报告 qq5X3K2&
22.expert 专家 Pf[E..HF*d
23.the board of directors 董事会 ;ek*2Lh
24.knowledge of the entity‘ s business 了解被审计单位情况 U!(.i1^n
25.assess material misstatement risks评估重大错报风险 5s[nE\oaG
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 <+k&8^:bi
27.a general knowledge of ————- 初步了解―――的情况 gHe:o`
28.a more knowledge of—————— 进一步了解的情况 gK rUv0&F
29.the prior year‘s working papers 以前年度工作底稿 'zI(OnIS
30.minutes of meeting 会议纪要 QOB^U-cW
31.business risks 经营风险 p3M!H2W
32.appropriateness 适当性 iJzBd7
33.accounting estimate 会计估计 TPN+jK
34.management representations 管理层声明 $%~JG
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35.going concern assumption 持续经营假设 zS%XmS\
36.audit plan 审计计划 <F7a!$zQ
37.significant audit areas 重点审计领域 MNu0t\`p4
38.error 错误 )pHtsd. eP
39.fraud舞弊 8}0wSVsxV$
40.modified or additional procedures 修改或追加审计程序 0fOhCxtL@
41.misappropriation of assets 侵占资产 TDH^x1P
42.transactions without substance 虚假交易 |oPRP1F-;e
43.unusual pressures 异常压力 K?uZIDo
44.the suspected noncompliance 涉嫌存在违法行为 1 $&@wG
45.materialiy 重要性 @"7S$@cO
46.exceed the materiality level 超过重要性水平 bIU.C|h@
47.approach the materiality level 接近重要性水平 ?4b0\ -
48.an acceptably low level 可接受水平 yD3}USw
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 iXMJ1\!q\|
50.misstatements or omissions 错报或漏报 qfDG.Zee
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51.aggregate 总计 o Xm
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52.subsequent events 期后事项 8<L{\$3HP|
53.adjust the financial statements 调整财务报表 EOB8|:*
54.perform additional audit procedures 实施追加的审计程序 1&MCS%UTL
55.audit risk 审计风险 t /+;#-
56.detection risk 检查风险 3x[Cpg
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57.inappropriate audit opinion 不适当的审计意见 I8bM-k):9R
58.material misstatement 重大的错报 YlrN^rO
59.tolerable misstatement 可容忍错报 kq}byv}3I
60.the acceptable level of detection risk 可接受的检查风险 ;5tOQ&p%v
61.assessed level of material misstatement risk 重大错报风险的评估水平 2{=]Pf
62.simall business 小规模企业 %,T*[d&i
63.accounting system 会计系统 kOydh(yE
64.test of control 控制测试 >.
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65.walk-through test 穿行测试 yT7$6x
66.communication 沟通
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67.flow chart 流程图 V%8(zt
68.reperformance of internal control 重新执行 iHPsRq!
69.audit evidence 审计证据 ray3gM%JLj
70.substantive procedures 实质性程序 IJ Jp5[w
71.assertions 认定 =.3#l@E!C
72.esistence 存在 `Z;Z
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73.occurrence 发生 q A .9X4NQ
74.completeness 完整性 mh3S?Uc
75.rights and obligations 权利和义务 vG_R( ]d
76.valuation and allocation 计价和分摊 aC,adNub
77.cutoff 截止 m'"r<]pB*4
78.accuracy 准确性 qX@e+&4P0
79.classification 分类 91]|4k93
80.inspection 检查 e0P[,e*0
81.supervision of counting 监盘 ?#z$(upQ
82.observation 观察 a3yNd
83.confirmation 函证 B7f<XBU6>
84.computation 计算 Yz/Blh%V
85.analytical procedures 分析程序 kSz+UMC-7:
86.vouch 核对 [.}qi[=n
87.trace 追查 R #wZW&N
88.audit sampling 审计抽样 Rt#QW*h\|i
89.error 误差 T~E;@weR
90.expected error 预期误差 @;4;72@O
91.population 总体 @vl$[Z|
92.sampling risk 抽样风险 NVMn7H}>
93.non- sampling risk 非抽样风险 Qf~>5(,h
94.sampling unit 抽样单位 n[jXqFm!`
95.statistical sampling 统计抽样 L3%frIUd
96.tolerable error 可容忍误差 ;oOTL'Vu
97.the risk of under reliance 信赖不足风险 H\>{<`sD;f
98.the risk of over reliance 信赖过度风险 ps<Ef
99.the risk of incorrect rejection 误拒风险 W:i Q&[f
100. the risk of incorrect acceptance 误受风险 uY5|Nmiu
101.working trial balance 试算平衡表 ({E,}x
102.index and cross-referencing 索引和交叉索引 9Vt
^q%DC
103.cash receipt 现金收入 a/V,iCiH
104.cash disbursement 现金支出 MZt#T+b
105.bank statement 银行对账单 GJ%^hr`P
106.bank reconciliation 银行存款余额调节表 k?fz @H8D(
107.balance sheet date 资产负债表日 .b";7}9{
108.net realizable value 可变现净值 0
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109.storeroom 仓库 <O+GXJ2
110.sale invoice 销售发票 21v--wZ
111.price list 价目表 5sJ>+Rg
112.positive confirmation request 积极式询证函 d_`MS@2
113.negative confirmation request 消极式询证函 d ~M;
114.purchase requisition 请购单 )]fiyXA
115.receiving report 验收报告 q1VKoKb6\:
116.gross margin 毛利 WHE<E
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117.manufacturing overhead 制造费用 6y^
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118.material requisition 领料单
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119.inventory-taking 存货盘点 eX$KH;M
120.bond certificate 债券 {"'M2w:|D1
121.stock certificate 股票 @(#vg\UH
122.audit report 审计报告 }`w(sec:3
123.entity 被审计单位 UCVYO.
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124.addressee of the audit report 审计报告的收件人 5ngs1ZF@
125.unqualified opinion 无保留意见 2 ,nhs,FZ
126.qualified opinion 保留意见 h ;uzbu
127.disclaimer of opinion 无法表示意见 7]rIq\bM
128.adverse opinion 否定意见 w%\
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129 Auditors‘Report审计报告 :gsRJy1
130 internal audit内部审计 )x!q;^Js9A
131 public sector audit政府审计 bD,21,*z
账项基础审计accounting number-based audit +'m9b7+v
风险导向审计方法risk-oriented audit approach /H<{p$Wd