1.audit 审计 $rQi$w/
2.attestation (abtCuZ8z
鉴证 byIP]7Ld
3.credibility v=YI%{tx)
可信赖程度 BM02k\%
4.audit of financial statements 财务报表审计 k,r}X:<6jz
5.agreed-upon procedures 执行商定程序 2:6lr4{uY
6.high levels of assurance 高水平保证
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7.compilation 编制 k|
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8.reliability 可靠性 N9O}6
9.relevance 相关性 9]a!1
10.professional skepticism 职业谨慎 U+@rLQ.-
11.objectivity 客观性 :U'Oc3l#Y
12. professional competence 专业胜任能力 XC,by&nY<y
13.Senior/CPA-in-charge 项目经理 n<>]
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14.audit engagement letter 业务约定书 %nj{eT
15.recurring audit 连续审计 f5#VU7=1F2
16.the client 委托人 ov'C0e+o
17.change CPA 更换注册会计师 rmhL|!
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18.the existing CPA 现任注册会计师 W0# VD e]>
19.the successor CPA 后任注册会计师 (gUxS.zU
20.the preceding CPA前任注册会计师 M` |E)Y
21.issue the audit report 出具审计报告 ezr'"1Ba}
22.expert 专家 -$(2Z[
23.the board of directors 董事会 B|-W
24.knowledge of the entity‘ s business 了解被审计单位情况 ->&amPv
25.assess material misstatement risks评估重大错报风险 )`<7qT_BM
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 kBrU%[0O
27.a general knowledge of ————- 初步了解―――的情况 ujbJ&p
28.a more knowledge of—————— 进一步了解的情况 NO.5Vy
29.the prior year‘s working papers 以前年度工作底稿 Fr,b5 M<L7
30.minutes of meeting 会议纪要 sq}uq![?M
31.business risks 经营风险 hKN/&P^
32.appropriateness 适当性 R|!4klb
33.accounting estimate 会计估计 ,<=_t{^
34.management representations 管理层声明 1K{hj%
35.going concern assumption 持续经营假设 j 4eq.{$
36.audit plan 审计计划 NMhI0Ix$w
37.significant audit areas 重点审计领域 PKt;]T0
38.error 错误 /Au7X'}
39.fraud舞弊 3xpygx9
40.modified or additional procedures 修改或追加审计程序 WVh]<?GWXk
41.misappropriation of assets 侵占资产 *En4~;l
42.transactions without substance 虚假交易 tQIz
43.unusual pressures 异常压力 w;V+)r?w
44.the suspected noncompliance 涉嫌存在违法行为 lAPPng`
45.materialiy 重要性 eu?DSad
46.exceed the materiality level 超过重要性水平 8>ODtKI*
47.approach the materiality level 接近重要性水平 Q%_MO`<]$
48.an acceptably low level 可接受水平 ~> 5
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 0|`iop%(n
50.misstatements or omissions 错报或漏报 vOBXAF
51.aggregate 总计 F ss@/-
52.subsequent events 期后事项 ZgL ]ex
53.adjust the financial statements 调整财务报表 a O(&<
54.perform additional audit procedures 实施追加的审计程序 Xe<kdB3
55.audit risk 审计风险 Hr;\}
56.detection risk 检查风险 -!:h]
57.inappropriate audit opinion 不适当的审计意见 ^a;412
58.material misstatement 重大的错报 4d
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59.tolerable misstatement 可容忍错报 MK, $#
60.the acceptable level of detection risk 可接受的检查风险 OG2&=~hOz-
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y
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62.simall business 小规模企业 =_,j89E
63.accounting system 会计系统 g42Z*+P6N
64.test of control 控制测试 3>buZ6vh
65.walk-through test 穿行测试 G'6f6i|<I@
66.communication 沟通 D?
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67.flow chart 流程图 JS0957K
68.reperformance of internal control 重新执行 D
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69.audit evidence 审计证据
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70.substantive procedures 实质性程序 tcj3x<
71.assertions 认定 qJ<Ghd`8v
72.esistence 存在 3("E5lI(g:
73.occurrence 发生 ^TCfj^FP
74.completeness 完整性 <~35tOpv
75.rights and obligations 权利和义务 #i[V{J8.p
76.valuation and allocation 计价和分摊 ,HfdiGs}j
77.cutoff 截止 =1% <
78.accuracy 准确性 RV, cQ K
79.classification 分类 SI/p8 ^
80.inspection 检查 <=PYu:]h
81.supervision of counting 监盘 j'nrdr6n
82.observation 观察 LkUi^1((e
83.confirmation 函证 (/3E,6gMk^
84.computation 计算 aDjYT/`l
85.analytical procedures 分析程序 jMQ7^(9-
86.vouch 核对 /3CdP'c
87.trace 追查 ~`o%Y"p%rv
88.audit sampling 审计抽样 D 13bQ&\B-
89.error 误差 iGsD!2
90.expected error 预期误差 TvwkeOS#}7
91.population 总体 c"^g*i2&0
92.sampling risk 抽样风险 khfWU
93.non- sampling risk 非抽样风险 'n!kqP
94.sampling unit 抽样单位 )VFS&|#\
95.statistical sampling 统计抽样 a
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96.tolerable error 可容忍误差 I8{ohFFo
97.the risk of under reliance 信赖不足风险 rJ fO/WK
98.the risk of over reliance 信赖过度风险 </)QCl' d
99.the risk of incorrect rejection 误拒风险 4W36VtQ@E
100. the risk of incorrect acceptance 误受风险 ue"e><c6:
101.working trial balance 试算平衡表 ~MLBO
102.index and cross-referencing 索引和交叉索引 g2W ZW#a)
103.cash receipt 现金收入 $5Tjo
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104.cash disbursement 现金支出 ;$rh&ET
105.bank statement 银行对账单 ~X%W2N2
106.bank reconciliation 银行存款余额调节表 ^ lM.lS>)
107.balance sheet date 资产负债表日 oq9gG)F
108.net realizable value 可变现净值 R'x^Y"
109.storeroom 仓库 uPBtR
110.sale invoice 销售发票 +pJ~<ug]
111.price list 价目表 Ebytvs,w
112.positive confirmation request 积极式询证函 uw9w{3]0f
113.negative confirmation request 消极式询证函 O(YvE
114.purchase requisition 请购单 TWTh!
115.receiving report 验收报告 "y$s`n4Mj
116.gross margin 毛利 9:]|TIPi
117.manufacturing overhead 制造费用 T,fDH!a
118.material requisition 领料单 {.D/MdwW;
119.inventory-taking 存货盘点 >'2=3L^Q
120.bond certificate 债券 nTxN>?l2E
121.stock certificate 股票 W,s
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122.audit report 审计报告 : tcqb2p
123.entity 被审计单位 C9"yu&l
124.addressee of the audit report 审计报告的收件人 V.Qy4u7m
125.unqualified opinion 无保留意见 u^]Z{K_B
126.qualified opinion 保留意见 p)w{}@%r
127.disclaimer of opinion 无法表示意见 `Fs- z
128.adverse opinion 否定意见 WTQd}f
129 Auditors‘Report审计报告 C &-]Rf
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130 internal audit内部审计 G
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131 public sector audit政府审计 -%6Y&_5VK
账项基础审计accounting number-based audit [Cf{2WB:7
风险导向审计方法risk-oriented audit approach 9Ts
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