1.audit 审计 CI+dIv>
2.attestation Z=O 2tR
鉴证 (D'Z4Y
3.credibility q8:Z.<%8
可信赖程度 4#5w^
4.audit of financial statements 财务报表审计 WgdL^PN(h
5.agreed-upon procedures 执行商定程序 U~8.uldnF
6.high levels of assurance 高水平保证 _tR%7%3*
7.compilation 编制 ZQvpkO7}M
8.reliability 可靠性 $+IE`(Ckf
9.relevance 相关性 U[z
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10.professional skepticism 职业谨慎 QZBXI3%#s
11.objectivity 客观性 NF1e>O:a<
12. professional competence 专业胜任能力 lz!F{mR
13.Senior/CPA-in-charge 项目经理 9
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14.audit engagement letter 业务约定书 0(s0<9s%
15.recurring audit 连续审计 4BG6C'`%
16.the client 委托人 U,C
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17.change CPA 更换注册会计师 8T'=lTJ
18.the existing CPA 现任注册会计师 O6P0Am7s
19.the successor CPA 后任注册会计师 B]< 6\Z?=
20.the preceding CPA前任注册会计师 X75>C<
21.issue the audit report 出具审计报告 {
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22.expert 专家 *LeFI%
23.the board of directors 董事会 @v9PI/c
24.knowledge of the entity‘ s business 了解被审计单位情况 9Ot;R?>(
25.assess material misstatement risks评估重大错报风险 W|@EK E.k
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 yy4QY%
27.a general knowledge of ————- 初步了解―――的情况 "U34D1I)#
28.a more knowledge of—————— 进一步了解的情况 u~yJFIo
29.the prior year‘s working papers 以前年度工作底稿 B^Q\l!r
30.minutes of meeting 会议纪要 P}o:WI4.cB
31.business risks 经营风险 SU"-%}~O#,
32.appropriateness 适当性 $}<+~JpGfP
33.accounting estimate 会计估计 QBa1c-Y
34.management representations 管理层声明 %4U;Rdq&Ud
35.going concern assumption 持续经营假设 w[z^B&
36.audit plan 审计计划 p5^,3&
37.significant audit areas 重点审计领域 *L8Pj`zR
38.error 错误 2%N$Y]
39.fraud舞弊 :W,6zv(..u
40.modified or additional procedures 修改或追加审计程序 qUSImgg
41.misappropriation of assets 侵占资产 In|:6YDL&
42.transactions without substance 虚假交易 s)"C~w^
43.unusual pressures 异常压力 w!)B\l^+c
44.the suspected noncompliance 涉嫌存在违法行为 cTmoz.0
45.materialiy 重要性 EA%
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46.exceed the materiality level 超过重要性水平 &R/)#NAp
47.approach the materiality level 接近重要性水平 T[s_w-<7$
48.an acceptably low level 可接受水平 >z6(fM`i
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 .MuS"R{y
50.misstatements or omissions 错报或漏报 <3z]d?u
51.aggregate 总计 xBd#
52.subsequent events 期后事项 <OF7:f
53.adjust the financial statements 调整财务报表 W-@A
54.perform additional audit procedures 实施追加的审计程序 z
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55.audit risk 审计风险 aQwc Py|1R
56.detection risk 检查风险 _n_lO8mK
57.inappropriate audit opinion 不适当的审计意见 >e*m8gm#
58.material misstatement 重大的错报 L5
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59.tolerable misstatement 可容忍错报 8Cz_LyL
60.the acceptable level of detection risk 可接受的检查风险 =?T\zLN=
61.assessed level of material misstatement risk 重大错报风险的评估水平 blph&[`}I
62.simall business 小规模企业 @HJ&"72$<
63.accounting system 会计系统 O^hWG ~o
64.test of control 控制测试 j$^3
65.walk-through test 穿行测试 M(x5D;d
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66.communication 沟通 X>2_Gol!
67.flow chart 流程图 T5NO}bz
68.reperformance of internal control 重新执行 3N(s)N_P M
69.audit evidence 审计证据 O5{!CT$
70.substantive procedures 实质性程序 |\2zw _o
71.assertions 认定 {bL6%._C
72.esistence 存在 E#r6e+e1Q%
73.occurrence 发生 [wP;g'F
74.completeness 完整性 v0 |A
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75.rights and obligations 权利和义务 rH8^Fl&jT
76.valuation and allocation 计价和分摊 Bv
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77.cutoff 截止 +Zt
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78.accuracy 准确性 E"bYl3
79.classification 分类 db^S@}
80.inspection 检查 Lv+lLK
81.supervision of counting 监盘 W$ #FM$U
82.observation 观察 .MMFN}1O
83.confirmation 函证 \%=\_"^?
84.computation 计算 jZS6f*$
85.analytical procedures 分析程序 g}0}$WgH:
86.vouch 核对 :\L{S
87.trace 追查 H1
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88.audit sampling 审计抽样
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89.error 误差 br+{23&1R#
90.expected error 预期误差 EcrM`E#kaZ
91.population 总体 [ jve
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92.sampling risk 抽样风险 f:\jPkf'
93.non- sampling risk 非抽样风险 aB"W6[
94.sampling unit 抽样单位 LGKkT?fcSC
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 G`PSb<h\oc
97.the risk of under reliance 信赖不足风险 id@!kSR
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 JLm0[1Lzd
100. the risk of incorrect acceptance 误受风险 ~PP*k QZlJ
101.working trial balance 试算平衡表 g<{/mxv/
102.index and cross-referencing 索引和交叉索引 #sdW3m_%
103.cash receipt 现金收入 \ }>1$kH;
104.cash disbursement 现金支出 pa Uh+"y>
105.bank statement 银行对账单 9d^o2Yo
106.bank reconciliation 银行存款余额调节表 Lgpj<H[
107.balance sheet date 资产负债表日 KB <n-'
108.net realizable value 可变现净值 |1X^@
109.storeroom 仓库 xz[a3In+
110.sale invoice 销售发票 z6S
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111.price list 价目表 ~ z
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112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 r<c yxR
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114.purchase requisition 请购单 j':Ybr>BR
115.receiving report 验收报告 !L:!X88
116.gross margin 毛利 q PuxYU
117.manufacturing overhead 制造费用 ."l@aE=|
118.material requisition 领料单 &N GYV
119.inventory-taking 存货盘点 1B
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120.bond certificate 债券 +b1(sk=4z
121.stock certificate 股票 %5 0}oD@
122.audit report 审计报告 , fFB.q"
123.entity 被审计单位 nzE4P3 C+
124.addressee of the audit report 审计报告的收件人 GJai!$v
125.unqualified opinion 无保留意见 ,n TC7V
126.qualified opinion 保留意见 db`xlvrCY
127.disclaimer of opinion 无法表示意见 o1YX^-<[F
128.adverse opinion 否定意见 j0^~="p%C
129 Auditors‘Report审计报告 "pdmz+k8S
130 internal audit内部审计 "{105&c\
131 public sector audit政府审计 )+RTA
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账项基础审计accounting number-based audit D oX!P|*
风险导向审计方法risk-oriented audit approach HGfV2FtT z