1.audit 审计 &upM,Jsr*
2.attestation jS<(Oo
鉴证 bjCO@t
3.credibility %ok??_}$}q
可信赖程度 x_VD9
4.audit of financial statements 财务报表审计 Al-;-t#Dc
5.agreed-upon procedures 执行商定程序 IVdM}"+
6.high levels of assurance 高水平保证 J
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7.compilation 编制 r)xkpa5
8.reliability 可靠性 $vjl-1x&
9.relevance 相关性 |X6/Y@N
10.professional skepticism 职业谨慎 +p"}F PIK
11.objectivity 客观性 ":!7R<t
12. professional competence 专业胜任能力 |0N6]%r
13.Senior/CPA-in-charge 项目经理 {@YY8SKb9
14.audit engagement letter 业务约定书 LfsqtQ=J`
15.recurring audit 连续审计 :)=>,XwL8
16.the client 委托人 Ef~Ar@4fA
17.change CPA 更换注册会计师 rU!QXg]uD
18.the existing CPA 现任注册会计师 Vz
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19.the successor CPA 后任注册会计师 =&~7Q"
20.the preceding CPA前任注册会计师 0s'h2={iI
21.issue the audit report 出具审计报告 b<bj5m4fz>
22.expert 专家 8gn12._x
23.the board of directors 董事会 Vl\8*!OL%
24.knowledge of the entity‘ s business 了解被审计单位情况 h'm-]v
25.assess material misstatement risks评估重大错报风险 5x? YFq6k
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 kH'zTO1
27.a general knowledge of ————- 初步了解―――的情况 s{9G//
28.a more knowledge of—————— 进一步了解的情况 ^Iy'G
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29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 iO@UzD#v
31.business risks 经营风险 oT0TbZu%
32.appropriateness 适当性 6m$lK%P{1
33.accounting estimate 会计估计 YMr2|VEU[
34.management representations 管理层声明 euiP<[|h=
35.going concern assumption 持续经营假设 }5]2tH${
36.audit plan 审计计划 cKEDRX3
37.significant audit areas 重点审计领域 H~:EPFi.(
38.error 错误 DmtCEKa
39.fraud舞弊 ^gSZzJ5
40.modified or additional procedures 修改或追加审计程序 XT%\Ce!
41.misappropriation of assets 侵占资产 4^(aG7
42.transactions without substance 虚假交易 AEd]nVV Q
43.unusual pressures 异常压力 vN9R.R
44.the suspected noncompliance 涉嫌存在违法行为 hZ`<ID
45.materialiy 重要性 4..M *U
46.exceed the materiality level 超过重要性水平 "K c/Cs2[
47.approach the materiality level 接近重要性水平 w&[&ZDsK
48.an acceptably low level 可接受水平 ~J:]cy)Q
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 v2
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50.misstatements or omissions 错报或漏报 \)`OEGdOR\
51.aggregate 总计 >r\q6f#J4
52.subsequent events 期后事项 A@<a')#>)
53.adjust the financial statements 调整财务报表 oH='\M%+
54.perform additional audit procedures 实施追加的审计程序 |}><)}
55.audit risk 审计风险 Y?v{V>;*A
56.detection risk 检查风险 \@B'f
57.inappropriate audit opinion 不适当的审计意见 /Os6i&;
58.material misstatement 重大的错报 mgE
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59.tolerable misstatement 可容忍错报 b[KZJLZ)
60.the acceptable level of detection risk 可接受的检查风险 IhjZ{oV/@
61.assessed level of material misstatement risk 重大错报风险的评估水平 hN^,'O
62.simall business 小规模企业 Xti.yQx\
63.accounting system 会计系统 Qg]+&8!*
64.test of control 控制测试 ^D8~s; ?
65.walk-through test 穿行测试 `Kbf]"4q
66.communication 沟通 dym K @
67.flow chart 流程图 {n\Ai3F-
68.reperformance of internal control 重新执行 4$+1&+@ ]
69.audit evidence 审计证据 PH$C."Vv
70.substantive procedures 实质性程序 GIZw/L7Yb
71.assertions 认定 U#Wg"W{
72.esistence 存在 46##(4RF
73.occurrence 发生 jS ?#c+9
74.completeness 完整性
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75.rights and obligations 权利和义务 c!ieN9^+
76.valuation and allocation 计价和分摊 fSVb.MZa7
77.cutoff 截止 &WNIL13DK
78.accuracy 准确性 v\o
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79.classification 分类 ^Na3VP
80.inspection 检查 1ixBwnp?
81.supervision of counting 监盘 <? F-v
82.observation 观察 \ `;1[m
83.confirmation 函证 Tq?7-_MLC$
84.computation 计算 Cto>~pV
85.analytical procedures 分析程序 ]P/i
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86.vouch 核对 " GY3sam
87.trace 追查 zygH-3C7o
88.audit sampling 审计抽样 #&X5Di[A
89.error 误差 ik#ti=.
90.expected error 预期误差 wk#cJ`wG;
91.population 总体 "5204I
92.sampling risk 抽样风险 ,bzC|AK
93.non- sampling risk 非抽样风险 =o4gW`\z
94.sampling unit 抽样单位 <J
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95.statistical sampling 统计抽样 ,rV;T";r
96.tolerable error 可容忍误差 Gz52^O:
97.the risk of under reliance 信赖不足风险 f0879(,i
98.the risk of over reliance 信赖过度风险 sJ{r+wY
99.the risk of incorrect rejection 误拒风险 #(QS5J&Qq
100. the risk of incorrect acceptance 误受风险 t$
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101.working trial balance 试算平衡表 R"j<C13;%
102.index and cross-referencing 索引和交叉索引 T+q5~~\d
103.cash receipt 现金收入 zs6rd83#
104.cash disbursement 现金支出 =h xyR;
105.bank statement 银行对账单 l9e=dV:pH
106.bank reconciliation 银行存款余额调节表 EU
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107.balance sheet date 资产负债表日 %l
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108.net realizable value 可变现净值 `A9fanh
109.storeroom 仓库 }@"v7X $
110.sale invoice 销售发票 PhAD:A
111.price list 价目表 31\mF\{V
112.positive confirmation request 积极式询证函 <0;G4fE7[H
113.negative confirmation request 消极式询证函 *mH&Gn1
114.purchase requisition 请购单 R
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115.receiving report 验收报告 c/^l2CJ0
116.gross margin 毛利 j\"d/{7Q
117.manufacturing overhead 制造费用 B}nT>Ub
118.material requisition 领料单 EeHghq
119.inventory-taking 存货盘点 |qVM`,%L
120.bond certificate 债券 m&yHtnt
121.stock certificate 股票 bI^F(
122.audit report 审计报告 ;66{S'*[
123.entity 被审计单位 R13V}yL
124.addressee of the audit report 审计报告的收件人 4V;-*:
125.unqualified opinion 无保留意见 <*+[E!oi
126.qualified opinion 保留意见 M N (o
127.disclaimer of opinion 无法表示意见 4]FS
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128.adverse opinion 否定意见 S=W^iA6>
129 Auditors‘Report审计报告 K:A:3~I!NW
130 internal audit内部审计 r9*6=*J|
131 public sector audit政府审计 'y5H%I!
账项基础审计accounting number-based audit ~!M"
风险导向审计方法risk-oriented audit approach C\Z5%2<Z