1.audit 审计 ?0dmw?i
2.attestation vde!k_,wZ
鉴证 ?QFxds
3.credibility ,OwTi:yDr
可信赖程度 H~JgZ pw
4.audit of financial statements 财务报表审计 :](#W@
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5.agreed-upon procedures 执行商定程序 :+\sKEzL
6.high levels of assurance 高水平保证 a8)2I~j
7.compilation 编制 $s1/Rmw
8.reliability 可靠性 PJm@fK(j
9.relevance 相关性 3
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10.professional skepticism 职业谨慎 go=xx.WJ
11.objectivity 客观性 ))dqC l
12. professional competence 专业胜任能力 &Hf%Va[B
13.Senior/CPA-in-charge 项目经理 CIo`;jt K
14.audit engagement letter 业务约定书 X4\T=Q?uLx
15.recurring audit 连续审计 v]@ XyF\j8
16.the client 委托人 T[e+iv<8j
17.change CPA 更换注册会计师 v~AshmP
18.the existing CPA 现任注册会计师 :/SGB3gb1t
19.the successor CPA 后任注册会计师 p)Q5fh0-
20.the preceding CPA前任注册会计师 _&gO>G,uy
21.issue the audit report 出具审计报告 &.2
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22.expert 专家 _?felxG[
23.the board of directors 董事会 )R<93`q
24.knowledge of the entity‘ s business 了解被审计单位情况 ,H?e23G
25.assess material misstatement risks评估重大错报风险 89 m.,
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 $Sy
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27.a general knowledge of ————- 初步了解―――的情况 9i_@3OVl
28.a more knowledge of—————— 进一步了解的情况 >2K'!@~'
29.the prior year‘s working papers 以前年度工作底稿 Lfa&JKd
30.minutes of meeting 会议纪要 =s:kC`O
31.business risks 经营风险 \N|}V.r
32.appropriateness 适当性 s H'FqV,)
33.accounting estimate 会计估计 OUN~7]OD%
34.management representations 管理层声明 i,RbIZnJ
35.going concern assumption 持续经营假设 qD"~5vtLqQ
36.audit plan 审计计划 kAUL7_>6X
37.significant audit areas 重点审计领域 .8'uIA{_2
38.error 错误 H%=;pD>o
39.fraud舞弊 ^f(El(w
40.modified or additional procedures 修改或追加审计程序 ebL0cK?
41.misappropriation of assets 侵占资产 &,Rye Q
42.transactions without substance 虚假交易 k&K'FaM!
43.unusual pressures 异常压力 v'`qn
44.the suspected noncompliance 涉嫌存在违法行为 (IHR {m
45.materialiy 重要性 :*l\j"fX5
46.exceed the materiality level 超过重要性水平 ?a,`{1m0\
47.approach the materiality level 接近重要性水平 Om7 '_}
48.an acceptably low level 可接受水平 1"<{_&d1
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 pK>/c>de
50.misstatements or omissions 错报或漏报 -~~R?,H'Z_
51.aggregate 总计 h^
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52.subsequent events 期后事项 PK{FQ3b2{
53.adjust the financial statements 调整财务报表 ]d|M@v~c4
54.perform additional audit procedures 实施追加的审计程序 N /2WUp
55.audit risk 审计风险 -0CL#RzKR
56.detection risk 检查风险 WwKpZ67$R
57.inappropriate audit opinion 不适当的审计意见 n0':6*oGW
58.material misstatement 重大的错报 $b_~
59.tolerable misstatement 可容忍错报 &d!ASa
60.the acceptable level of detection risk 可接受的检查风险 pZc`!f"
61.assessed level of material misstatement risk 重大错报风险的评估水平 -
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62.simall business 小规模企业 5ry[Lgg
63.accounting system 会计系统 c~\^C_
64.test of control 控制测试 QS,
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65.walk-through test 穿行测试 &MrG ,/
66.communication 沟通 #7J3,EV
67.flow chart 流程图 [[4!b E
68.reperformance of internal control 重新执行 0J5$
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69.audit evidence 审计证据 ~dsx|G?p
70.substantive procedures 实质性程序 -HFyNk]>
71.assertions 认定 94rx4"AN8;
72.esistence 存在 BSEP*#s
73.occurrence 发生 3[kl` *`
74.completeness 完整性 ; ?,'jI*1
75.rights and obligations 权利和义务 ]7|qhAh<L
76.valuation and allocation 计价和分摊 *unJd"<*&@
77.cutoff 截止 3/s
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78.accuracy 准确性 lqoVfj'6M
79.classification 分类 Ojp|/yd^YL
80.inspection 检查 #vcQ =%;O
81.supervision of counting 监盘 URyY^+s
82.observation 观察 DeN$YE#*
83.confirmation 函证 DCCij N
84.computation 计算 +ldgT"
85.analytical procedures 分析程序 R
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86.vouch 核对 4?x$O{D5?{
87.trace 追查 <2w41QZX
88.audit sampling 审计抽样 l_&T)Ei
89.error 误差 &!8u4*K5j
90.expected error 预期误差 4e|(= W`
91.population 总体 yjChnp
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92.sampling risk 抽样风险 m8v=pab e
93.non- sampling risk 非抽样风险 `]l[p+DO
94.sampling unit 抽样单位 cvnRd.&
95.statistical sampling 统计抽样 OFw93UJ Y
96.tolerable error 可容忍误差 $Mqw)X&q
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 F[oTc^dr
99.the risk of incorrect rejection 误拒风险 ]1KF3$n0
100. the risk of incorrect acceptance 误受风险 sHMZ'9b
101.working trial balance 试算平衡表 (w,
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102.index and cross-referencing 索引和交叉索引 ;e^`r;]
103.cash receipt 现金收入 N1z:9=(I
104.cash disbursement 现金支出 7Dx<Sr!
105.bank statement 银行对账单 ^WIGd"^
106.bank reconciliation 银行存款余额调节表 H
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107.balance sheet date 资产负债表日 K(p6P3Z
108.net realizable value 可变现净值 5]@"f/
109.storeroom 仓库 M!b"c4|<
110.sale invoice 销售发票 ;*8,PV0b_<
111.price list 价目表 8 gzf$Oc
112.positive confirmation request 积极式询证函 /%T d(
113.negative confirmation request 消极式询证函 [NIaWI,>
114.purchase requisition 请购单 i@#fyU)[G
115.receiving report 验收报告 AtW<e;!0te
116.gross margin 毛利 :/'oh]T|
117.manufacturing overhead 制造费用 Oi4tG&q
118.material requisition 领料单 6.gk6
119.inventory-taking 存货盘点 *4|]=yPU
120.bond certificate 债券 H)O I&?
121.stock certificate 股票
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122.audit report 审计报告 c0u1L@tj
123.entity 被审计单位 xnD"LK
124.addressee of the audit report 审计报告的收件人 [}t^+^/
125.unqualified opinion 无保留意见 u~q6?*5
126.qualified opinion 保留意见 X[KHI1@w
127.disclaimer of opinion 无法表示意见 _iZ_.3Ip
128.adverse opinion 否定意见 x 2Cp{+}
129 Auditors‘Report审计报告 C(kIj
130 internal audit内部审计 ~zT7 43
131 public sector audit政府审计 tKKQli4Mn4
账项基础审计accounting number-based audit &pZncm
风险导向审计方法risk-oriented audit approach d/Y#oVI