1.audit 审计 _mSDz=!Z3
2.attestation 2kukQj (n
鉴证 4-j3&(
3.credibility _yx~t
可信赖程度 iM
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4.audit of financial statements 财务报表审计 s'$5]9$S
5.agreed-upon procedures 执行商定程序 Vx'82CIC
6.high levels of assurance 高水平保证 |T`ZK?B+u
7.compilation 编制 3an9Rb V
8.reliability 可靠性 G-7!|&
9.relevance 相关性 l-^2>K[
10.professional skepticism 职业谨慎 lL8pIcQ W
11.objectivity 客观性 L
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12. professional competence 专业胜任能力 Nk
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13.Senior/CPA-in-charge 项目经理 `G /%U~
14.audit engagement letter 业务约定书 ., ({&L
15.recurring audit 连续审计 }+mIP:T
16.the client 委托人 XotiKCk|Aq
17.change CPA 更换注册会计师 <'T: 9
18.the existing CPA 现任注册会计师 b"4'*<=au
19.the successor CPA 后任注册会计师 Kd='l~rby
20.the preceding CPA前任注册会计师 s txei
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21.issue the audit report 出具审计报告 FZFYwU\~.L
22.expert 专家 OdKfU ^
23.the board of directors 董事会 %<dvd
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24.knowledge of the entity‘ s business 了解被审计单位情况 jpwR \"UJ
25.assess material misstatement risks评估重大错报风险 8U8% XI EJ
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 nm#ISueh
27.a general knowledge of ————- 初步了解―――的情况 ) wZ
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28.a more knowledge of—————— 进一步了解的情况 6DkFI
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29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 `GDWy^-Q+!
31.business risks 经营风险 1>yh`Bp\=
32.appropriateness 适当性 z:Y
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33.accounting estimate 会计估计 w
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34.management representations 管理层声明 7!qO*r
35.going concern assumption 持续经营假设 fk*I}pDx
36.audit plan 审计计划 Yamu"#
37.significant audit areas 重点审计领域 cMU"SO
38.error 错误 Bm> >-nG;
39.fraud舞弊 SAVA6
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40.modified or additional procedures 修改或追加审计程序 ;OMR5KAz
41.misappropriation of assets 侵占资产 -s3q(SH
42.transactions without substance 虚假交易 APgjT' ;P^
43.unusual pressures 异常压力 jT'0 9r3P
44.the suspected noncompliance 涉嫌存在违法行为 0#G@F5; <
45.materialiy 重要性 I%|,KWM
46.exceed the materiality level 超过重要性水平 a Fh9B\n
47.approach the materiality level 接近重要性水平 Qj lQsN!
48.an acceptably low level 可接受水平 #}p@+rkg2
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 | V: 9 ][\
50.misstatements or omissions 错报或漏报 v:F_ ! Q
51.aggregate 总计 Rs@>
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52.subsequent events 期后事项 b)+;=o%
53.adjust the financial statements 调整财务报表 )5[OG7/g
54.perform additional audit procedures 实施追加的审计程序 IRknD3LX
55.audit risk 审计风险 oNEjl
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56.detection risk 检查风险 \; vo BU
57.inappropriate audit opinion 不适当的审计意见 [%c5MQ?H
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 P#!^9) 3
60.the acceptable level of detection risk 可接受的检查风险 f&L 3M)T
61.assessed level of material misstatement risk 重大错报风险的评估水平 /2f
62.simall business 小规模企业 eF"k" Ckt'
63.accounting system 会计系统 | LX Vf
64.test of control 控制测试 ,+4*\yI3l
65.walk-through test 穿行测试 !AXt6z cZ
66.communication 沟通 <*Gd0 v%
67.flow chart 流程图 v]GQb
68.reperformance of internal control 重新执行 5O%?J-Hp
69.audit evidence 审计证据 r!<)CT}D
70.substantive procedures 实质性程序 L`"j> ),
71.assertions 认定 ^ O3i)GO
72.esistence 存在 yU"lJ>Eh}}
73.occurrence 发生 ew.jsa`TrW
74.completeness 完整性 I~ 1Rt+:
75.rights and obligations 权利和义务 h'nXV{N0
76.valuation and allocation 计价和分摊 ^)E#
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77.cutoff 截止 60R]Q
78.accuracy 准确性 H? _wsh4J
79.classification 分类 hHk9O?
80.inspection 检查 t-i\gq^
81.supervision of counting 监盘 G,}"}v:
82.observation 观察 :V0sKg|sS
83.confirmation 函证 l3xI\{jn
84.computation 计算 5{xK&[wR*
85.analytical procedures 分析程序 5m
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86.vouch 核对 msV i3`q~
87.trace 追查 `$9sYv 2R
88.audit sampling 审计抽样 4 ;
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89.error 误差 :Vy*MPS5
90.expected error 预期误差 ny"z<N&}/
91.population 总体 (nwp
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92.sampling risk 抽样风险 [X 9zrGHt
93.non- sampling risk 非抽样风险 r+!29
94.sampling unit 抽样单位 +O)Y7k{?C5
95.statistical sampling 统计抽样 af'gk&%
96.tolerable error 可容忍误差 JR R,ooN*i
97.the risk of under reliance 信赖不足风险 050V-S>s
98.the risk of over reliance 信赖过度风险 ]
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99.the risk of incorrect rejection 误拒风险 ^kK% 8 u
100. the risk of incorrect acceptance 误受风险 5]*!N
101.working trial balance 试算平衡表 IuY4R0Go
102.index and cross-referencing 索引和交叉索引 9>@Vk
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103.cash receipt 现金收入 z22:O"UHa
104.cash disbursement 现金支出 \30rF]F`l
105.bank statement 银行对账单 C~IE_E&Q`
106.bank reconciliation 银行存款余额调节表 !;U oZ~
107.balance sheet date 资产负债表日 FeNNzV
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108.net realizable value 可变现净值
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109.storeroom 仓库 "r~/E|Da<
110.sale invoice 销售发票 &I:ZJuQ4
111.price list 价目表 vSy[lB|)24
112.positive confirmation request 积极式询证函 mqtYny'
113.negative confirmation request 消极式询证函 -zzoz x]S=
114.purchase requisition 请购单 [a_o 3
115.receiving report 验收报告 IgN^~ag`
116.gross margin 毛利 =6
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117.manufacturing overhead 制造费用 `n RF"T_
118.material requisition 领料单 1ozb
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119.inventory-taking 存货盘点 _\gCdNrD
120.bond certificate 债券 nkzH}F=<
121.stock certificate 股票 X
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122.audit report 审计报告 <.2jQ#So
123.entity 被审计单位 N@Q_5t0bk
124.addressee of the audit report 审计报告的收件人 4y.qtiIP>$
125.unqualified opinion 无保留意见 \mL]xE-
126.qualified opinion 保留意见 e$Mvl=NYp\
127.disclaimer of opinion 无法表示意见 ?r{hrAx
128.adverse opinion 否定意见 s!S_Bt):3
129 Auditors‘Report审计报告 D/afa8>LQH
130 internal audit内部审计 xf{ZwS%X
131 public sector audit政府审计 S!n?b|_
账项基础审计accounting number-based audit {.?pl]Zl6
风险导向审计方法risk-oriented audit approach m @ UrFPZ
