1.audit 审计 C.I.f9s?R
2.attestation s5? 1w
鉴证 V_pWf5F
3.credibility nG<_&h
可信赖程度 SP][xdN7
4.audit of financial statements 财务报表审计 f\CJ |tKX
5.agreed-upon procedures 执行商定程序 ER0nrTlB<
6.high levels of assurance 高水平保证 DiMkcK_e
7.compilation 编制 J7:VRf|,?(
8.reliability 可靠性 ?f!w:zp
9.relevance 相关性 39| W(,
10.professional skepticism 职业谨慎 8[
11.objectivity 客观性 N
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12. professional competence 专业胜任能力 5B3S]@%
13.Senior/CPA-in-charge 项目经理 *Dx&} "
14.audit engagement letter 业务约定书 c@d[HstBJ
15.recurring audit 连续审计 ' b41#/-
16.the client 委托人 5~&9/ALk5
17.change CPA 更换注册会计师 I}JC ~=`j
18.the existing CPA 现任注册会计师 M0[7>N_
19.the successor CPA 后任注册会计师 ?+-uF}
20.the preceding CPA前任注册会计师 _t[RHrs
21.issue the audit report 出具审计报告 hl`4_`3y
22.expert 专家 qN
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23.the board of directors 董事会 R;+vE'&CO
24.knowledge of the entity‘ s business 了解被审计单位情况 W]E6<y'
25.assess material misstatement risks评估重大错报风险 (V2~txMh
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 wZ7Opm<nt
27.a general knowledge of ————- 初步了解―――的情况 aO:wedfl
28.a more knowledge of—————— 进一步了解的情况 V8`o71p
29.the prior year‘s working papers 以前年度工作底稿 E^kB|; Ki
30.minutes of meeting 会议纪要 $10"lM[
31.business risks 经营风险 8J
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32.appropriateness 适当性 AD_RU_a9
33.accounting estimate 会计估计 S<do.{|p[
34.management representations 管理层声明 =6FA(R|QU
35.going concern assumption 持续经营假设 $#R@x.=
36.audit plan 审计计划 ziUEA>m*/
37.significant audit areas 重点审计领域 v x qsK
38.error 错误 ph*?y
39.fraud舞弊 F_>OpT
40.modified or additional procedures 修改或追加审计程序 N!R>L{H>
41.misappropriation of assets 侵占资产 ' S%?&4
42.transactions without substance 虚假交易 c*o05pMS
43.unusual pressures 异常压力 ;a@%FWc
44.the suspected noncompliance 涉嫌存在违法行为 {%g]Ym=
45.materialiy 重要性 cXM4+pa=%
46.exceed the materiality level 超过重要性水平 fBtTJ+51}
47.approach the materiality level 接近重要性水平 (+SfDL$m
48.an acceptably low level 可接受水平 ?N*m2rv
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 HCOv<k
50.misstatements or omissions 错报或漏报 1/b5i8I2v
51.aggregate 总计 xgsE JE
52.subsequent events 期后事项 3 !W
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53.adjust the financial statements 调整财务报表 #mhR^60,
54.perform additional audit procedures 实施追加的审计程序 NP
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55.audit risk 审计风险 Zy!^HS$
56.detection risk 检查风险 QD6<sw@]P
57.inappropriate audit opinion 不适当的审计意见 H@ab]&
58.material misstatement 重大的错报 WdQR^'b$
59.tolerable misstatement 可容忍错报 n*twuB/P 1
60.the acceptable level of detection risk 可接受的检查风险 XcN"orAo
61.assessed level of material misstatement risk 重大错报风险的评估水平 {O2
4:'K&
62.simall business 小规模企业 `h%(ZG~
63.accounting system 会计系统 44e:K5;]7
64.test of control 控制测试 Rr>nka)U
65.walk-through test 穿行测试 [2h4%{R&
66.communication 沟通 =3
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67.flow chart 流程图 -M\ae
68.reperformance of internal control 重新执行 h=<x%sie
69.audit evidence 审计证据 v#/k`x\
70.substantive procedures 实质性程序 #)A.yK`u
71.assertions 认定 ngmHiI W
72.esistence 存在 eK8y'VY
73.occurrence 发生 lVb{bO9-O
74.completeness 完整性 )DR/Xu;b
75.rights and obligations 权利和义务 JDbRv'F:(
76.valuation and allocation 计价和分摊 ~w
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77.cutoff 截止 }
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78.accuracy 准确性 =r1-M.*a.M
79.classification 分类 `i~kW
80.inspection 检查 'YFy6rds
81.supervision of counting 监盘 4i]h0_]
82.observation 观察 5~,usA*
83.confirmation 函证 <c;U 0! m
84.computation 计算 B EN
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85.analytical procedures 分析程序 mz-sazgV
86.vouch 核对 t3P$UR%
87.trace 追查 )4O>V?B
88.audit sampling 审计抽样 O0`o0!=P
89.error 误差 &/+LY_r'<I
90.expected error 预期误差 $p(
91.population 总体 UnVYGch
92.sampling risk 抽样风险 Ja4j7d1:
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 3Gk\3iU!
95.statistical sampling 统计抽样 8uh^%La8b.
96.tolerable error 可容忍误差 }0okyGg>q
97.the risk of under reliance 信赖不足风险 lE=&hba
98.the risk of over reliance 信赖过度风险 V*d@@%u**
99.the risk of incorrect rejection 误拒风险 S{d]0
100. the risk of incorrect acceptance 误受风险 IuV7~w
101.working trial balance 试算平衡表 !c2
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102.index and cross-referencing 索引和交叉索引 ro}WBv
103.cash receipt 现金收入 DH
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104.cash disbursement 现金支出 xj<
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105.bank statement 银行对账单 _keI0ML-#
106.bank reconciliation 银行存款余额调节表 O3/w@q Q
107.balance sheet date 资产负债表日 L9Z\|L5
108.net realizable value 可变现净值 v#^ _|
109.storeroom 仓库 Q8h0:Q
110.sale invoice 销售发票 SJ7-lben3
111.price list 价目表 /#Gm`B
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112.positive confirmation request 积极式询证函 &P pb2
113.negative confirmation request 消极式询证函 qu`F,OG
114.purchase requisition 请购单 ;owU]Xk%8K
115.receiving report 验收报告 D~Rv"Hh
116.gross margin 毛利 2G&H[`
117.manufacturing overhead 制造费用 s=8$h:^9>
118.material requisition 领料单 G=(j
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119.inventory-taking 存货盘点 wn Q% 'Eo
120.bond certificate 债券 7W.z
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121.stock certificate 股票
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122.audit report 审计报告 tBjMm8lgb
123.entity 被审计单位 =Sjf-o1V
124.addressee of the audit report 审计报告的收件人 -IE=?23Do?
125.unqualified opinion 无保留意见 /A82~
126.qualified opinion 保留意见 P0c6?K6 j
127.disclaimer of opinion 无法表示意见 ?QRoSQ6
128.adverse opinion 否定意见 /Z1>3=G by
129 Auditors‘Report审计报告 O*lMIWx
130 internal audit内部审计 bMGU9~CeJ
131 public sector audit政府审计 o>^@s4t
账项基础审计accounting number-based audit MA+{
7 [
风险导向审计方法risk-oriented audit approach 19
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