1.audit 审计 ke&c<3m
2.attestation yM\1n
鉴证 sM?DNE^BvW
3.credibility `bH Eu"(,
可信赖程度 }cS3mJ
4.audit of financial statements 财务报表审计 JBU
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5.agreed-upon procedures 执行商定程序 #m8Oy|Y9`
6.high levels of assurance 高水平保证 *qpmI9m
7.compilation 编制 ja9y
8.reliability 可靠性 qa%g'sB-b
9.relevance 相关性 kkd<CEz2IM
10.professional skepticism 职业谨慎 j?.VJ^Ff/u
11.objectivity 客观性 $"_D"/*
12. professional competence 专业胜任能力 [q(7Jv
13.Senior/CPA-in-charge 项目经理 ;{Ovqo|
14.audit engagement letter 业务约定书 3}N:oJI$z
15.recurring audit 连续审计 _oLK"*
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16.the client 委托人 [9>1e
17.change CPA 更换注册会计师 TcGxm7T
18.the existing CPA 现任注册会计师 aEL6-['(
19.the successor CPA 后任注册会计师 ?!A{n3\<
20.the preceding CPA前任注册会计师 hPEK@
21.issue the audit report 出具审计报告 "`
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22.expert 专家 ?[T&y
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23.the board of directors 董事会 >O?EFd>E
24.knowledge of the entity‘ s business 了解被审计单位情况 o9Agx{'oV
25.assess material misstatement risks评估重大错报风险 ,:;_j<g`e
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 gbSZ-
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27.a general knowledge of ————- 初步了解―――的情况 43P?f+IYrk
28.a more knowledge of—————— 进一步了解的情况 \wnQ[UNjP
29.the prior year‘s working papers 以前年度工作底稿 1;
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30.minutes of meeting 会议纪要 nQ/El&{
31.business risks 经营风险 U` bvv'38#
32.appropriateness 适当性 lYJ]W[!
33.accounting estimate 会计估计 ea B-u
34.management representations 管理层声明 y~W6DL}
35.going concern assumption 持续经营假设 ]huqZI
36.audit plan 审计计划 ';$2j~
37.significant audit areas 重点审计领域 J#JZ^59lOS
38.error 错误 h#`qEK&u
39.fraud舞弊 rZzto;NDS
40.modified or additional procedures 修改或追加审计程序 ~j8x"
41.misappropriation of assets 侵占资产 \y<n{"a
42.transactions without substance 虚假交易 M6g!bK2l
43.unusual pressures 异常压力 KDCq::P<
44.the suspected noncompliance 涉嫌存在违法行为 Ai/ay# E
45.materialiy 重要性 y]@_DL#J=
46.exceed the materiality level 超过重要性水平 1Z*-@%RX
47.approach the materiality level 接近重要性水平 >Y[{m $-
48.an acceptably low level 可接受水平 C>j"Ck^<
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 1?mQ
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50.misstatements or omissions 错报或漏报 {)-%u8J\`N
51.aggregate 总计 k^ID
52.subsequent events 期后事项 C96|T>bk
53.adjust the financial statements 调整财务报表 W\X51DrEx
54.perform additional audit procedures 实施追加的审计程序 9ft7
55.audit risk 审计风险 7';PI!$
56.detection risk 检查风险 0HF",:yl
57.inappropriate audit opinion 不适当的审计意见 z3>}(+
58.material misstatement 重大的错报 :%;K
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59.tolerable misstatement 可容忍错报 0y6nMI
60.the acceptable level of detection risk 可接受的检查风险 44b'40
61.assessed level of material misstatement risk 重大错报风险的评估水平 zvD$N-#`p
62.simall business 小规模企业 B Q".$(c
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63.accounting system 会计系统 \O\onvEa
64.test of control 控制测试 whRc YnJ
65.walk-through test 穿行测试 l-M~e]
66.communication 沟通 C2!POf;GdN
67.flow chart 流程图 \N7
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68.reperformance of internal control 重新执行 R3.tkFZq]
69.audit evidence 审计证据 {n|Ra[9_
70.substantive procedures 实质性程序 bJGT^N@
71.assertions 认定 HnU}Lhjzj
72.esistence 存在 i7Y96]
73.occurrence 发生 jh}[7M
74.completeness 完整性 Tb~(?nY5
75.rights and obligations 权利和义务 *mq+w &
76.valuation and allocation 计价和分摊 f{ENSUtCrR
77.cutoff 截止 J
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78.accuracy 准确性 nh,N(t9
79.classification 分类 aS62S9nwX
80.inspection 检查 +D$\^ <#
81.supervision of counting 监盘 MW`q*J`Y
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82.observation 观察 Qt!l-/flh
83.confirmation 函证 :?yv0Iu
84.computation 计算 0* ,r
85.analytical procedures 分析程序 5C2 *f4|
86.vouch 核对 ?%;)> :3N
87.trace 追查 z\Qg 3BS
88.audit sampling 审计抽样 H|
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89.error 误差 #*?5
90.expected error 预期误差 nj
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91.population 总体 oIX]9~
92.sampling risk 抽样风险 u["Pg
93.non- sampling risk 非抽样风险 piY=(y&3
94.sampling unit 抽样单位 k\1q Jr
95.statistical sampling 统计抽样 n T\W|
96.tolerable error 可容忍误差 jC <<S
97.the risk of under reliance 信赖不足风险 @[.%A;E4
98.the risk of over reliance 信赖过度风险 64`V+Hd
99.the risk of incorrect rejection 误拒风险 m
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100. the risk of incorrect acceptance 误受风险 |o=eS&)
101.working trial balance 试算平衡表 i]xyD '0
102.index and cross-referencing 索引和交叉索引 " c}pY ^(
103.cash receipt 现金收入 StaX~J6=
104.cash disbursement 现金支出 n16,
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105.bank statement 银行对账单 =f=MtH?0y
106.bank reconciliation 银行存款余额调节表 p@>_1A}qh_
107.balance sheet date 资产负债表日 V$<
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108.net realizable value 可变现净值 u;;]S!:M
109.storeroom 仓库 7S 1
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110.sale invoice 销售发票 7BdvJ"
111.price list 价目表 VO[s:e9L
112.positive confirmation request 积极式询证函 uu]<R@!J
113.negative confirmation request 消极式询证函 !<@k\~9^D
114.purchase requisition 请购单 ="<+^$7:k
115.receiving report 验收报告 Gl`Yyw@84
116.gross margin 毛利 ;R 'OdQ$o
117.manufacturing overhead 制造费用 j<wWPv
118.material requisition 领料单 H2|&
119.inventory-taking 存货盘点 M|6
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120.bond certificate 债券
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121.stock certificate 股票 1}B
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122.audit report 审计报告 S1*n4w.H
123.entity 被审计单位 .B_)w:oF
124.addressee of the audit report 审计报告的收件人 w/E4wp
125.unqualified opinion 无保留意见 }4 5|
126.qualified opinion 保留意见 bgL`FW i3
127.disclaimer of opinion 无法表示意见 vgo-[^FiP$
128.adverse opinion 否定意见 ]X;Ty\UD&
129 Auditors‘Report审计报告 Cddw\|'3
130 internal audit内部审计 Y)g<> }F
131 public sector audit政府审计 N>'1<i?
账项基础审计accounting number-based audit $kvF]|<bu
风险导向审计方法risk-oriented audit approach #V*<G#B