1.audit 审计 DvU(rr\p
2.attestation /.P*%'g
鉴证 oGa8}Vtc
3.credibility h60*=+vdJ
可信赖程度 q*
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4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 N\rbnr
6.high levels of assurance 高水平保证 q'[5h>Pa
7.compilation 编制 +[ !K
8.reliability 可靠性 IF<pT)
9.relevance 相关性 @jX[Ho0W'
10.professional skepticism 职业谨慎 S-*4HV_l
11.objectivity 客观性 L'.7V ~b{
12. professional competence 专业胜任能力 8e x{N3
13.Senior/CPA-in-charge 项目经理 XB
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14.audit engagement letter 业务约定书 3V2"1Ic
15.recurring audit 连续审计 u`3J2,.
16.the client 委托人 qy"#XbBeV
17.change CPA 更换注册会计师 nKT\ /}d
18.the existing CPA 现任注册会计师 k68\ _ NUL
19.the successor CPA 后任注册会计师 J;HkR9<C
20.the preceding CPA前任注册会计师 #2s$dI
21.issue the audit report 出具审计报告 m!V ?xGKJ
22.expert 专家 NZ7g}+GTG
23.the board of directors 董事会 oIN!3
24.knowledge of the entity‘ s business 了解被审计单位情况 ;kDz9Va
25.assess material misstatement risks评估重大错报风险 K}LmU{/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 ihdN{Mx<2
27.a general knowledge of ————- 初步了解―――的情况 o[X'We;
28.a more knowledge of—————— 进一步了解的情况 ^fa+3`>
29.the prior year‘s working papers 以前年度工作底稿 q{ i9VJ]
30.minutes of meeting 会议纪要 (
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31.business risks 经营风险 :2vk
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32.appropriateness 适当性 CNwIM6t
33.accounting estimate 会计估计 sA[hG*#/S
34.management representations 管理层声明 r3*0`Rup
35.going concern assumption 持续经营假设 \9N1:
36.audit plan 审计计划 @lRTp
37.significant audit areas 重点审计领域 ?#da4W
38.error 错误 u1R_u9
39.fraud舞弊 :Xqq
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40.modified or additional procedures 修改或追加审计程序 &'Pwz
41.misappropriation of assets 侵占资产 *]:gEO
42.transactions without substance 虚假交易 3 -Nwg9U
43.unusual pressures 异常压力 jvv3;lWDL.
44.the suspected noncompliance 涉嫌存在违法行为 @z[,w`
45.materialiy 重要性 `fYICp
46.exceed the materiality level 超过重要性水平 .SzPig
47.approach the materiality level 接近重要性水平 >)\x\e
48.an acceptably low level 可接受水平 $dIu${lu
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 *mwHuGbZed
50.misstatements or omissions 错报或漏报 >+Z BQ]~
51.aggregate 总计 a\;Vly;
52.subsequent events 期后事项 I?r7dQEm
53.adjust the financial statements 调整财务报表 o`,|{K$H
54.perform additional audit procedures 实施追加的审计程序 |*W_
55.audit risk 审计风险 ,rc?,J1l
56.detection risk 检查风险 '#pY/,hVB
57.inappropriate audit opinion 不适当的审计意见 LX;w~fRr.
58.material misstatement 重大的错报 dY[ XNP
59.tolerable misstatement 可容忍错报 CobMagPhr
60.the acceptable level of detection risk 可接受的检查风险 ++1<A&a
61.assessed level of material misstatement risk 重大错报风险的评估水平 <+o*"z\mI
62.simall business 小规模企业 YW9r'{(D(I
63.accounting system 会计系统 )IQ5Qu
64.test of control 控制测试 7/C,<$Ep
65.walk-through test 穿行测试 E0?R,+>&4
66.communication 沟通 F<H[-k*t/
67.flow chart 流程图 jd ]$U_U(
68.reperformance of internal control 重新执行 >v--R8I *
69.audit evidence 审计证据 -hL 0}Wy$N
70.substantive procedures 实质性程序 5yBaxw`
71.assertions 认定 zB
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72.esistence 存在 NX.%Rj*
73.occurrence 发生 ML eo3
74.completeness 完整性 $$'a
75.rights and obligations 权利和义务 z 3((L
76.valuation and allocation 计价和分摊 0oR'"Vo
77.cutoff 截止 ]$Ud`<Xnx
78.accuracy 准确性 Q5%$P\
79.classification 分类 T .#cd1b
80.inspection 检查 J5Pi"U$FkY
81.supervision of counting 监盘 "wwAbU<
82.observation 观察 ^hL
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83.confirmation 函证 6WI-ZEVp&
84.computation 计算 0
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85.analytical procedures 分析程序 TEB<ia3
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86.vouch 核对 9rD6."G
87.trace 追查 Tx)!qpZ
88.audit sampling 审计抽样 4sJM!9eb[
89.error 误差 kD"BsL*6!
90.expected error 预期误差 e
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91.population 总体 Hg[g{A_G[
92.sampling risk 抽样风险 /w[B,_ZKTk
93.non- sampling risk 非抽样风险 d OG]Yjc
94.sampling unit 抽样单位 ay
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95.statistical sampling 统计抽样 -O&u;kh4g
96.tolerable error 可容忍误差 ppYIVI
97.the risk of under reliance 信赖不足风险 ahJ-T@
98.the risk of over reliance 信赖过度风险 4DLp+6zP
99.the risk of incorrect rejection 误拒风险 Jeb"t1.$
100. the risk of incorrect acceptance 误受风险 *,x-}%X
101.working trial balance 试算平衡表 l rRRRR
102.index and cross-referencing 索引和交叉索引 hKx*V"7/#\
103.cash receipt 现金收入 Ku'OM6D<
104.cash disbursement 现金支出 [B0]%!hFw
105.bank statement 银行对账单 FR57F(31
106.bank reconciliation 银行存款余额调节表 BIJlU(aF
107.balance sheet date 资产负债表日 rHSA5.[1P
108.net realizable value 可变现净值 8VWkUsOoI
109.storeroom 仓库 \}:RG^*m
110.sale invoice 销售发票 *HC[LM
111.price list 价目表 TK! D=M
112.positive confirmation request 积极式询证函 fS@V`"O6
113.negative confirmation request 消极式询证函 HLL:nczj
114.purchase requisition 请购单 }^b7x;O|
115.receiving report 验收报告 ng0tNifZ;
116.gross margin 毛利 xbTvv>'
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117.manufacturing overhead 制造费用 `S)*(s?
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118.material requisition 领料单 9sQ#v-+Yx
119.inventory-taking 存货盘点 hwD;1n
120.bond certificate 债券
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121.stock certificate 股票 U
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122.audit report 审计报告 }Cs.Hm0P
123.entity 被审计单位 [\_#n5
124.addressee of the audit report 审计报告的收件人 '!V5 #J
125.unqualified opinion 无保留意见 nuvRjd^N
126.qualified opinion 保留意见 ?=^~(
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127.disclaimer of opinion 无法表示意见 #E'aa'P}
128.adverse opinion 否定意见 UZ*Yt
129 Auditors‘Report审计报告 ]QqT.z%B
130 internal audit内部审计 NT1"?Thx|
131 public sector audit政府审计 e6
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账项基础审计accounting number-based audit &x
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风险导向审计方法risk-oriented audit approach Uo<iZ3J