1.audit 审计 2: SO_O4C
2.attestation iX "C/L|JN
鉴证 aJzLrX
3.credibility Rko M~`CT
可信赖程度 *z8|P#@
4.audit of financial statements 财务报表审计 cj$d=k~
5.agreed-upon procedures 执行商定程序 /<{: I \<
6.high levels of assurance 高水平保证 u5+|Su
7.compilation 编制 ,[e\
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8.reliability 可靠性 |ZiC`Nt
9.relevance 相关性 A6!F@Ic[
10.professional skepticism 职业谨慎 ]PR#W_&q
11.objectivity 客观性 D+RiM~LH8
12. professional competence 专业胜任能力 oyvKag
13.Senior/CPA-in-charge 项目经理 -oP'4QVb
14.audit engagement letter 业务约定书 $n!K6fkX%
15.recurring audit 连续审计 }ptq
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16.the client 委托人 c{Ou^.yR
17.change CPA 更换注册会计师 iM]o"qOQm
18.the existing CPA 现任注册会计师 z~{&}Em ~
19.the successor CPA 后任注册会计师 [{
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20.the preceding CPA前任注册会计师 -LW[7s$
21.issue the audit report 出具审计报告 Iz@)!3h
22.expert 专家 )Xtnk
23.the board of directors 董事会 =1.9/hW
24.knowledge of the entity‘ s business 了解被审计单位情况 ])}]/Qw
25.assess material misstatement risks评估重大错报风险 :O= \<t
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 }`\/f
27.a general knowledge of ————- 初步了解―――的情况 \ck+GW4&
28.a more knowledge of—————— 进一步了解的情况 S DLvi!y
29.the prior year‘s working papers 以前年度工作底稿 T~4N+fK
30.minutes of meeting 会议纪要 5d\q-d
31.business risks 经营风险 SUM4Di7
32.appropriateness 适当性 SF*n1V3hx
33.accounting estimate 会计估计 8}s.Fg@tE
34.management representations 管理层声明 Zd:Taieh@
35.going concern assumption 持续经营假设 O"G >wv
36.audit plan 审计计划 -E4XIn
37.significant audit areas 重点审计领域 r^,<(pbd
38.error 错误 tjT>VwqH
39.fraud舞弊 Ch \&GzQ
40.modified or additional procedures 修改或追加审计程序 ACq7dLys,B
41.misappropriation of assets 侵占资产 @]aOyb@
42.transactions without substance 虚假交易 NnT g3:.
43.unusual pressures 异常压力 pmWr]G3,*
44.the suspected noncompliance 涉嫌存在违法行为 OTDg5:>
45.materialiy 重要性 Yz$3;
46.exceed the materiality level 超过重要性水平 VVP:w%yW
47.approach the materiality level 接近重要性水平 ^=
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48.an acceptably low level 可接受水平 G
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Z|"p*5O,
50.misstatements or omissions 错报或漏报 -Go 7"j
51.aggregate 总计 XolZonJr
52.subsequent events 期后事项 NKb1LbnZ*y
53.adjust the financial statements 调整财务报表 &0zT
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54.perform additional audit procedures 实施追加的审计程序 !V2/A1?
55.audit risk 审计风险 ?L&|Uw+
56.detection risk 检查风险 rgmF: C
57.inappropriate audit opinion 不适当的审计意见 uvP2Wgt
58.material misstatement 重大的错报 >K9#3
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59.tolerable misstatement 可容忍错报 )B,|@ynu
60.the acceptable level of detection risk 可接受的检查风险 3"n\8#X{
61.assessed level of material misstatement risk 重大错报风险的评估水平 I`KQ|h0%
62.simall business 小规模企业 UhA"nt0
63.accounting system 会计系统 Ig]iT
64.test of control 控制测试 X4l@woh%
65.walk-through test 穿行测试 QTX8
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66.communication 沟通 B33$pUk
67.flow chart 流程图 )WT>@
68.reperformance of internal control 重新执行 evkH05+;W
69.audit evidence 审计证据 .
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70.substantive procedures 实质性程序 GaX[C<Wt
71.assertions 认定 !l]dR@e
72.esistence 存在 !$N<ds.
73.occurrence 发生 )XcOl7XLN
74.completeness 完整性 PxH72hBS
75.rights and obligations 权利和义务 2MZCw^s>
76.valuation and allocation 计价和分摊 l2N]a9bq@
77.cutoff 截止 ^WBuMCe
78.accuracy 准确性 0cK{
79.classification 分类 M9zfT!-
80.inspection 检查 r'QnX;99T
81.supervision of counting 监盘 ?T+q/lt4
82.observation 观察 gUyR_5q)8l
83.confirmation 函证 3bnS
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84.computation 计算 -'~LjA(
85.analytical procedures 分析程序
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86.vouch 核对 (=~&+z
87.trace 追查 2^i(gaXUQ
88.audit sampling 审计抽样 a5a($D
89.error 误差 y ]?V~%
90.expected error 预期误差 a7N!B' y
91.population 总体 P#=`2a#G
92.sampling risk 抽样风险 Xy5e5K
93.non- sampling risk 非抽样风险 t%F0:SH
94.sampling unit 抽样单位 OS8q( 2z?s
95.statistical sampling 统计抽样 4:g R r
96.tolerable error 可容忍误差 kbM3
97.the risk of under reliance 信赖不足风险 M Y|w
98.the risk of over reliance 信赖过度风险 Z+@2"%W
99.the risk of incorrect rejection 误拒风险 +\v?d&.f0
100. the risk of incorrect acceptance 误受风险 M(/r%-D
101.working trial balance 试算平衡表 /7gOSwY
102.index and cross-referencing 索引和交叉索引 &x3VCsC\|
103.cash receipt 现金收入 W.kM7z>G
104.cash disbursement 现金支出 -[-wkC8a
105.bank statement 银行对账单 ,\NFt`]j
106.bank reconciliation 银行存款余额调节表 h:9Zt0,
107.balance sheet date 资产负债表日 F_CYYGZ
108.net realizable value 可变现净值 =:~R=/ZXk
109.storeroom 仓库 >$4d7.^hb/
110.sale invoice 销售发票 I_RsYw
111.price list 价目表 &RfC"lc
112.positive confirmation request 积极式询证函 YpqrZWvh
113.negative confirmation request 消极式询证函 AM!G1^c
114.purchase requisition 请购单 H)n9O/u
115.receiving report 验收报告 Dc
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116.gross margin 毛利 AvW:<}a,
117.manufacturing overhead 制造费用 I'LnI*
118.material requisition 领料单 MdW]MW
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119.inventory-taking 存货盘点 Hro-
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120.bond certificate 债券 #'y#"cmQ.
121.stock certificate 股票 NU0g07"
122.audit report 审计报告 N0r16# -g
123.entity 被审计单位 EVGt 5z
124.addressee of the audit report 审计报告的收件人 EKO[ !,
125.unqualified opinion 无保留意见 t2)rUWg
126.qualified opinion 保留意见 fZoHf\B]{
127.disclaimer of opinion 无法表示意见 @H=:)*;
128.adverse opinion 否定意见 J@u;H$@/y
129 Auditors‘Report审计报告 >6?__v]9G
130 internal audit内部审计 4M2j!Sw
131 public sector audit政府审计 <*qnY7c&N;
账项基础审计accounting number-based audit Om5Y|v"*
风险导向审计方法risk-oriented audit approach K57&yVX