1.audit 审计 /{|JQ'gqX
2.attestation /'O?
8X<
鉴证 \W4|.[
3.credibility }}G`yfs}r
可信赖程度 dv1Y2
[
4.audit of financial statements 财务报表审计 gLy1*k4
5.agreed-upon procedures 执行商定程序 N"L
@
6.high levels of assurance 高水平保证 =*>ri
7.compilation 编制 e#BxlC
8.reliability 可靠性 9#cPEbb~
9.relevance 相关性 clyZD`*
10.professional skepticism 职业谨慎 C;>!SRCp
11.objectivity 客观性 h6`v%7H?
12. professional competence 专业胜任能力 crTRfqF
13.Senior/CPA-in-charge 项目经理 c'O"</
14.audit engagement letter 业务约定书 +`=rzL"0I7
15.recurring audit 连续审计 4sMA'fG
16.the client 委托人 *5m4j=-
17.change CPA 更换注册会计师 Pg4go10|
18.the existing CPA 现任注册会计师 |q!O~<H@
19.the successor CPA 后任注册会计师 OXDEU.
20.the preceding CPA前任注册会计师 ;#)sV2F\&
21.issue the audit report 出具审计报告 5d|hP4fEc
22.expert 专家 { 0?^ $R8j
23.the board of directors 董事会 J@$KF GUs
24.knowledge of the entity‘ s business 了解被审计单位情况 As"%
u
25.assess material misstatement risks评估重大错报风险 <Ukeq0
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 AO[/-Uij
27.a general knowledge of ————- 初步了解―――的情况 o 4P>t2'
28.a more knowledge of—————— 进一步了解的情况 C@b-)In
29.the prior year‘s working papers 以前年度工作底稿 <!;NJLe`
30.minutes of meeting 会议纪要 %^pm~ck!
31.business risks 经营风险 mM(Z8PA9-
32.appropriateness 适当性 ;T hn C>U
33.accounting estimate 会计估计 vLI'Z)\
34.management representations 管理层声明 Xnc?oT+
35.going concern assumption 持续经营假设 f0M5^
36.audit plan 审计计划 :yxP3e%rp
37.significant audit areas 重点审计领域 yd|ao\'=
38.error 错误 <~z@GMQCf
39.fraud舞弊 L5DeLF+
40.modified or additional procedures 修改或追加审计程序 1EiSxf
41.misappropriation of assets 侵占资产 R/EpfYOX
42.transactions without substance 虚假交易 '"
C& dia
43.unusual pressures 异常压力 T0|hp7
WM
44.the suspected noncompliance 涉嫌存在违法行为 dC>
[[_
45.materialiy 重要性 /`s{!t#Y
46.exceed the materiality level 超过重要性水平 =[do([A
47.approach the materiality level 接近重要性水平
bt'lT
48.an acceptably low level 可接受水平 2=,O)g
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 br;~}GR_h
50.misstatements or omissions 错报或漏报 s7?d_+O
51.aggregate 总计 -J":'xCP!
52.subsequent events 期后事项 O%s7 }bR3
53.adjust the financial statements 调整财务报表 pN=>q<]L
54.perform additional audit procedures 实施追加的审计程序 f D<0V
55.audit risk 审计风险 ^UmhSxQ##
56.detection risk 检查风险 \ORE;pG
57.inappropriate audit opinion 不适当的审计意见 q~. .Z Y`7
58.material misstatement 重大的错报
] kdU]}z
59.tolerable misstatement 可容忍错报 B,b^_4XX$
60.the acceptable level of detection risk 可接受的检查风险 U+G8Hs/y
61.assessed level of material misstatement risk 重大错报风险的评估水平 1EMrXnv,
62.simall business 小规模企业 EG!Nsb^,
63.accounting system 会计系统 X? 7s
64.test of control 控制测试 ^6@6BYf)
65.walk-through test 穿行测试 Esdv+f}4;
66.communication 沟通 wd*V,ZN7
67.flow chart 流程图 +
<Y1`kV)
68.reperformance of internal control 重新执行 |33_="
69.audit evidence 审计证据 o*5b]XWw
70.substantive procedures 实质性程序 `3^%ft~l
71.assertions 认定 /"@k_[O
72.esistence 存在 Lvb'qZ6n
73.occurrence 发生 &ox5eX(
74.completeness 完整性 .R^q$U~v3
75.rights and obligations 权利和义务 ^tL]QE?|
76.valuation and allocation 计价和分摊 '
-td/w
77.cutoff 截止 ;"2(e7ir
78.accuracy 准确性 Wgm{
]9Q
79.classification 分类 "lA8CA
80.inspection 检查
Iuve~ugO
81.supervision of counting 监盘 i4<n#]1!t
82.observation 观察 TBmmC}PEd
83.confirmation 函证 ,8.zbr
84.computation 计算 ({<qs}H"
85.analytical procedures 分析程序 9w
<k1j
86.vouch 核对 GLA4O)
87.trace 追查 Q
Sx4M
88.audit sampling 审计抽样 ]Wn=Oc{F
89.error 误差 eB_ M *+^
90.expected error 预期误差 ow9Vj$m
91.population 总体 _|>bOI
92.sampling risk 抽样风险 4oPr|OKj{*
93.non- sampling risk 非抽样风险 >mMmc!u>G
94.sampling unit 抽样单位 Z8:'_#^@a[
95.statistical sampling 统计抽样 uA%cie
96.tolerable error 可容忍误差 42Cc`a%U
97.the risk of under reliance 信赖不足风险 ,-V7~gM%}
98.the risk of over reliance 信赖过度风险
\|7Y"WEQ
99.the risk of incorrect rejection 误拒风险 qf*e2"
~v
100. the risk of incorrect acceptance 误受风险 ^.>XDUO F
101.working trial balance 试算平衡表 8Yw V"+Fu/
102.index and cross-referencing 索引和交叉索引 /t04}+,e^
103.cash receipt 现金收入 gmCB4MO
104.cash disbursement 现金支出 Ym
w
b2]M
105.bank statement 银行对账单 SJO^.[
106.bank reconciliation 银行存款余额调节表 nXW]9zC"/
107.balance sheet date 资产负债表日 |DUOyQ
108.net realizable value 可变现净值 72sBx3 ;
109.storeroom 仓库 qb PC5v
110.sale invoice 销售发票 15cgmZsS
111.price list 价目表 -v~XS-F
112.positive confirmation request 积极式询证函 !}J19]\
113.negative confirmation request 消极式询证函
wV"C ,*V
114.purchase requisition 请购单 7jPn6uz>w
115.receiving report 验收报告 m8 Ti{w(
116.gross margin 毛利 aFDCVm%U|
117.manufacturing overhead 制造费用 pbNW
l/|4
118.material requisition 领料单 `$>cQwB,D
119.inventory-taking 存货盘点 pJ_>^i=
120.bond certificate 债券 |dqvv
121.stock certificate 股票 +zzS
122.audit report 审计报告 eQsoZQA1
123.entity 被审计单位 z1LY
|8$G
124.addressee of the audit report 审计报告的收件人 ]*\<k
125.unqualified opinion 无保留意见 sX#7;,Ft7
126.qualified opinion 保留意见 qD>D
127.disclaimer of opinion 无法表示意见 k6??+b:rE
128.adverse opinion 否定意见 B:tGD@
129 Auditors‘Report审计报告 MJ~)CiKgN
130 internal audit内部审计 V2*m/J
yeB
131 public sector audit政府审计 eo'C)j# U
账项基础审计accounting number-based audit DZ&AwF
风险导向审计方法risk-oriented audit approach 6N'HXL UlQ