1.audit 审计 r#B+(X7LM
2.attestation q')R4=0
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3.credibility ^R@j=_8}
可信赖程度 uF3qD|I\
4.audit of financial statements 财务报表审计 \R;`zuv
5.agreed-upon procedures 执行商定程序 = MOj|NR [
6.high levels of assurance 高水平保证 .uk>QMs1
7.compilation 编制 >:|q&|x-
8.reliability 可靠性 d8x \
9.relevance 相关性 [bk?!0]aV
10.professional skepticism 职业谨慎 ^!by3Elqqk
11.objectivity 客观性 oTuOw|[
12. professional competence 专业胜任能力 oGRhnP'PF+
13.Senior/CPA-in-charge 项目经理 g'm+/pU)w)
14.audit engagement letter 业务约定书 8zR~d%pK
15.recurring audit 连续审计 _Iv6pNd/
16.the client 委托人
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17.change CPA 更换注册会计师 _n` a`2C|m
18.the existing CPA 现任注册会计师 byfJy^8G
19.the successor CPA 后任注册会计师 ZKckAz\#
20.the preceding CPA前任注册会计师 5x>}O3Q_
21.issue the audit report 出具审计报告 81i655!Z
22.expert 专家 k4[|'Dk?
23.the board of directors 董事会 ]h5Yg/sms
24.knowledge of the entity‘ s business 了解被审计单位情况 '4#}e[e
25.assess material misstatement risks评估重大错报风险 e;[F\ov%
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 5)MS~ii
27.a general knowledge of ————- 初步了解―――的情况 >M/V oV
28.a more knowledge of—————— 进一步了解的情况 qDfd. gL
29.the prior year‘s working papers 以前年度工作底稿 9*1,!%]
30.minutes of meeting 会议纪要 <>aw
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31.business risks 经营风险 &mtJRfnu
32.appropriateness 适当性 uPl\I6k
33.accounting estimate 会计估计
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34.management representations 管理层声明 >b{q.
35.going concern assumption 持续经营假设 wGP;Vbk
36.audit plan 审计计划 $
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37.significant audit areas 重点审计领域 N/K.%<h
38.error 错误 -#HA"7XOE
39.fraud舞弊 H,u<|UMM_
40.modified or additional procedures 修改或追加审计程序 A'&K/) Z
41.misappropriation of assets 侵占资产 Gnq?"</
42.transactions without substance 虚假交易 A"rfZ`
43.unusual pressures 异常压力 @0u~?!g@
44.the suspected noncompliance 涉嫌存在违法行为 2P@sn!*{1
45.materialiy 重要性 4Q6mo/=H
46.exceed the materiality level 超过重要性水平 7w6cwHrL@
47.approach the materiality level 接近重要性水平 Gvr@|{k
48.an acceptably low level 可接受水平 cj'}4(
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 Nu?-0>
50.misstatements or omissions 错报或漏报 _zwG\I|Q
51.aggregate 总计 <
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52.subsequent events 期后事项 :1bW
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53.adjust the financial statements 调整财务报表 `,(,tn_
54.perform additional audit procedures 实施追加的审计程序 %YC_Se7
55.audit risk 审计风险 l.NEkAYPmH
56.detection risk 检查风险 RpD=]y!5_
57.inappropriate audit opinion 不适当的审计意见 /Y7<5!cS
58.material misstatement 重大的错报 ]33>m|?@
59.tolerable misstatement 可容忍错报 K8UP,f2
60.the acceptable level of detection risk 可接受的检查风险 |='z{WS
61.assessed level of material misstatement risk 重大错报风险的评估水平 EKsT~SS
62.simall business 小规模企业 7OJ'){R$
63.accounting system 会计系统 `6]%P(#a
64.test of control 控制测试 YLzx<~E4a
65.walk-through test 穿行测试 Nbi.\
66.communication 沟通 ''\Ov
67.flow chart 流程图 PC-"gi=h
68.reperformance of internal control 重新执行 zPjHsulK
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 75/(??2
71.assertions 认定 n4R(.N00
72.esistence 存在 :i .{
73.occurrence 发生 \Yc'~2n
74.completeness 完整性 qfMo7e@6*
75.rights and obligations 权利和义务 [Q/TlO t5
76.valuation and allocation 计价和分摊 e3nYbWBy]
77.cutoff 截止 m0;CH/D0
78.accuracy 准确性 r[b(I@T+
79.classification 分类 t7j);W%e6
80.inspection 检查 to DG7XN}
81.supervision of counting 监盘 C8V/UbA
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82.observation 观察 F|e1"PkeoA
83.confirmation 函证 uYs5f.! `
84.computation 计算 =pS5uR~
85.analytical procedures 分析程序 :?g:~+hfO
86.vouch 核对 W;!}#o|%s
87.trace 追查 hM6PP7XH
88.audit sampling 审计抽样 ECrex>zr%
89.error 误差
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90.expected error 预期误差 _0]S69lp
91.population 总体 ;
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92.sampling risk 抽样风险 0c<.iM
93.non- sampling risk 非抽样风险 ,P70Jb
94.sampling unit 抽样单位 I uMQ9&
95.statistical sampling 统计抽样 !y@NAa0
96.tolerable error 可容忍误差 "J[K 3
97.the risk of under reliance 信赖不足风险 QSszn`e
98.the risk of over reliance 信赖过度风险 [d1mLJAR
99.the risk of incorrect rejection 误拒风险 0 Tx{3#
100. the risk of incorrect acceptance 误受风险 LXC9I/j/
101.working trial balance 试算平衡表 Of[XKFn_
102.index and cross-referencing 索引和交叉索引 7 /VK##z
103.cash receipt 现金收入 ebUBrxZX
104.cash disbursement 现金支出 }NzpiY9
105.bank statement 银行对账单 DVB{2~7 4
106.bank reconciliation 银行存款余额调节表 kT"Kyd
107.balance sheet date 资产负债表日 +wN^c#~7
108.net realizable value 可变现净值 C9n?@D;S
109.storeroom 仓库 $_o-~F2i5
110.sale invoice 销售发票 2\jPv`Ia
111.price list 价目表 iS
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112.positive confirmation request 积极式询证函 ][9%Kl*%@p
113.negative confirmation request 消极式询证函 V-Sd[
114.purchase requisition 请购单 ifUGY[ L
115.receiving report 验收报告 ^=RffrlZU
116.gross margin 毛利 {B?Wu3-
117.manufacturing overhead 制造费用 J;{N72
118.material requisition 领料单 Sjyoc<Uo
119.inventory-taking 存货盘点 $RIecv<e_
120.bond certificate 债券 !Wy6/F
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121.stock certificate 股票 Vzdh8)Mu
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122.audit report 审计报告 ;*:]*|bw
123.entity 被审计单位 Lvq>v0|
124.addressee of the audit report 审计报告的收件人 s;S?;(QI
125.unqualified opinion 无保留意见 pb
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126.qualified opinion 保留意见 52 fA/sx
127.disclaimer of opinion 无法表示意见 723bkJw
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128.adverse opinion 否定意见 {|&5_][
129 Auditors‘Report审计报告 X(]WVCu
130 internal audit内部审计 zF8dKFE~
131 public sector audit政府审计 i|w81p^o
账项基础审计accounting number-based audit K]s[5
风险导向审计方法risk-oriented audit approach mpI5J'>]