1.audit 审计 ]rn!+z
2.attestation z}C#+VhQ`
鉴证 FEaf&'G]
3.credibility l$,l3
可信赖程度 h%+8}uywZ
4.audit of financial statements 财务报表审计 =JO|m5z8>
5.agreed-upon procedures 执行商定程序 ~c?yHpZx%
6.high levels of assurance 高水平保证 I6y&6g
7.compilation 编制 ADv
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8.reliability 可靠性
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9.relevance 相关性 8<!qT1
10.professional skepticism 职业谨慎 ![abDT5![
11.objectivity 客观性 (GPJ=r
12. professional competence 专业胜任能力 gSR&CnqZ<
13.Senior/CPA-in-charge 项目经理 4C01=,6ye
14.audit engagement letter 业务约定书 !kASEjFz|f
15.recurring audit 连续审计 ]N=C%#ki!
16.the client 委托人 ^#3$C?d
17.change CPA 更换注册会计师 V]k!]
18.the existing CPA 现任注册会计师 {k?Y:
19.the successor CPA 后任注册会计师 308w0eP
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 nQ$N(2<Fe
22.expert 专家 ;S?1E:\av
23.the board of directors 董事会 N%r}0
24.knowledge of the entity‘ s business 了解被审计单位情况 }%k"qW<Y
25.assess material misstatement risks评估重大错报风险 ?783LBe
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 niy@'
27.a general knowledge of ————- 初步了解―――的情况 N8D'<BUC
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 bk6$+T=>
30.minutes of meeting 会议纪要 87<y
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31.business risks 经营风险 z(\H.P#
32.appropriateness 适当性 xo@N~
33.accounting estimate 会计估计 bq(*r:`"
34.management representations 管理层声明 p+8]H
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35.going concern assumption 持续经营假设 (sqS(xIY
36.audit plan 审计计划 P< WD_W
37.significant audit areas 重点审计领域 pHg8(ru|
38.error 错误 (
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39.fraud舞弊 huKz["]z[
40.modified or additional procedures 修改或追加审计程序 J1R%w{
41.misappropriation of assets 侵占资产 /$eEj
42.transactions without substance 虚假交易 3gabk/
43.unusual pressures 异常压力 =JVRm
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44.the suspected noncompliance 涉嫌存在违法行为 \o
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45.materialiy 重要性 |%RFXkHS
46.exceed the materiality level 超过重要性水平 c(Ha"tBJ
47.approach the materiality level 接近重要性水平 l?FNYvL
48.an acceptably low level 可接受水平 f "&q~V4?
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 4tuEC-oh
50.misstatements or omissions 错报或漏报 }SN'*w@E
51.aggregate 总计 $s]@%
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52.subsequent events 期后事项 8OFrW.>[
53.adjust the financial statements 调整财务报表 ycE<7W
54.perform additional audit procedures 实施追加的审计程序 qyJpm{
55.audit risk 审计风险 OT
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56.detection risk 检查风险 ]@8=e'V
57.inappropriate audit opinion 不适当的审计意见 =oh6;Ojt
58.material misstatement 重大的错报 bZG$ biq
59.tolerable misstatement 可容忍错报 &pba~X.u
60.the acceptable level of detection risk 可接受的检查风险 S~TJF}[k^6
61.assessed level of material misstatement risk 重大错报风险的评估水平 i
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62.simall business 小规模企业 KdR&OBm
63.accounting system 会计系统 {a_L
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64.test of control 控制测试 a<o0B{7{BM
65.walk-through test 穿行测试 >u/yp[K
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66.communication 沟通 <Ihn1?
67.flow chart 流程图 Wey\GQ`"8
68.reperformance of internal control 重新执行 hqd
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69.audit evidence 审计证据 *
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70.substantive procedures 实质性程序 B}FF |0<
71.assertions 认定 2 sOc]L:9
72.esistence 存在 i,<-+L$z
73.occurrence 发生 uf>w* [m5
74.completeness 完整性 6h,'#|:d
75.rights and obligations 权利和义务 PA=BNKlH
76.valuation and allocation 计价和分摊 }GC{~
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77.cutoff 截止 p{,
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78.accuracy 准确性 &%bX&;ECzf
79.classification 分类 5 O6MI4:
80.inspection 检查 dog,vUu
81.supervision of counting 监盘 >lj3MNSH
82.observation 观察 &
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83.confirmation 函证 .iYg RW=T
84.computation 计算 8xv\Zj +
85.analytical procedures 分析程序 w:N2
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86.vouch 核对 ?yU#
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87.trace 追查 ' FK"-)s
88.audit sampling 审计抽样 WE"'3u^k
89.error 误差 Cn<kl^!Q-
90.expected error 预期误差 ;'Q{ ywr
91.population 总体 GkC88l9z
92.sampling risk 抽样风险 3TtW2h>M
93.non- sampling risk 非抽样风险 }* t~&l0
94.sampling unit 抽样单位 I|5OCTu
95.statistical sampling 统计抽样 >6dgf`U
96.tolerable error 可容忍误差 ,@;<u'1\G
97.the risk of under reliance 信赖不足风险 2uHp %fv;
98.the risk of over reliance 信赖过度风险 h
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99.the risk of incorrect rejection 误拒风险 @hvq,[
100. the risk of incorrect acceptance 误受风险 B::?
101.working trial balance 试算平衡表 ] QEw\4M?=
102.index and cross-referencing 索引和交叉索引 {8MF
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103.cash receipt 现金收入 Ll`apKr
104.cash disbursement 现金支出 `otQ'e~+t
105.bank statement 银行对账单 d]
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106.bank reconciliation 银行存款余额调节表 L;
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107.balance sheet date 资产负债表日 @e7+d@O<
108.net realizable value 可变现净值 3YRzBf:h
109.storeroom 仓库 LQjqwsuN{
110.sale invoice 销售发票 40E[cGz$*
111.price list 价目表 E$wB bm
112.positive confirmation request 积极式询证函 Pla EI p
113.negative confirmation request 消极式询证函 lrzW H0Q
114.purchase requisition 请购单 rij[ZrJ
115.receiving report 验收报告 tFQFpbI
116.gross margin 毛利 ]VME`]t`
117.manufacturing overhead 制造费用 V_pBM
118.material requisition 领料单 .<B1i
119.inventory-taking 存货盘点 Q'VS]n
120.bond certificate 债券 cPbz7
121.stock certificate 股票 2$91+N*w9
122.audit report 审计报告 vn<S"
123.entity 被审计单位 _biJch
124.addressee of the audit report 审计报告的收件人 ?2TH("hV$
125.unqualified opinion 无保留意见 Fk(5y)
126.qualified opinion 保留意见 L7- nPH
127.disclaimer of opinion 无法表示意见 2YyZiOMSc
128.adverse opinion 否定意见 "->:6Oe2
129 Auditors‘Report审计报告 63HkN4D4
130 internal audit内部审计 0FOf *Lz
131 public sector audit政府审计 ?>Aff`dHY
账项基础审计accounting number-based audit Sx2j~(pOr
风险导向审计方法risk-oriented audit approach l_c?q"X