1.audit 审计 ``kesz
2.attestation S>"C}F$X
鉴证 M[_Ptqjb
3.credibility xq%BR
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可信赖程度 \
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4.audit of financial statements 财务报表审计 gs~u8"B
5.agreed-upon procedures 执行商定程序 ogya~/
6.high levels of assurance 高水平保证 hWb
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7.compilation 编制 (;HO3Z".q$
8.reliability 可靠性 Q
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9.relevance 相关性 FE1En
10.professional skepticism 职业谨慎 j1
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11.objectivity 客观性 >9<rc[
12. professional competence 专业胜任能力 a@?ebCE
13.Senior/CPA-in-charge 项目经理 E!
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14.audit engagement letter 业务约定书 7EL0!:P p3
15.recurring audit 连续审计 CdtwR0
16.the client 委托人 ye| 2gH
17.change CPA 更换注册会计师 E
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18.the existing CPA 现任注册会计师 CKU
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19.the successor CPA 后任注册会计师 NpGz y`&b
20.the preceding CPA前任注册会计师 -,$:^4
21.issue the audit report 出具审计报告 1 Va
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22.expert 专家 Xxm7s S
23.the board of directors 董事会 u (`7F(R
24.knowledge of the entity‘ s business 了解被审计单位情况 eYv+tjIF
25.assess material misstatement risks评估重大错报风险 clIn}wQ
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 1O90 ]c0
27.a general knowledge of ————- 初步了解―――的情况 V:g XP1P
28.a more knowledge of—————— 进一步了解的情况 |CBJ8],mT
29.the prior year‘s working papers 以前年度工作底稿 t*c_70|@k
30.minutes of meeting 会议纪要 ;;EFiaA
31.business risks 经营风险 ya;(D 8x)
32.appropriateness 适当性 mt-t8~A
33.accounting estimate 会计估计 obgO-d9l
34.management representations 管理层声明 l@@qpaH
35.going concern assumption 持续经营假设 4 %u\dTg/B
36.audit plan 审计计划 MLmv+
37.significant audit areas 重点审计领域 Jd33QL}Hj
38.error 错误 $^#q0Yx
39.fraud舞弊 OoZv\"}!_
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 @ZcI]G%
42.transactions without substance 虚假交易 m`@~ZIa?>B
43.unusual pressures 异常压力 C{V,=Fo^
44.the suspected noncompliance 涉嫌存在违法行为 o;pJjC]
45.materialiy 重要性 VB4ir\nF
46.exceed the materiality level 超过重要性水平 RggZ'.\
47.approach the materiality level 接近重要性水平 ;#7:}>}rO
48.an acceptably low level 可接受水平 pJQ_G`E
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 .WGrzhsV
50.misstatements or omissions 错报或漏报 u>2opI~m
51.aggregate 总计 }&EdA;/o_
52.subsequent events 期后事项 `O?j -zR
53.adjust the financial statements 调整财务报表 NRe=O*O
54.perform additional audit procedures 实施追加的审计程序 9['>$ON
55.audit risk 审计风险 _
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56.detection risk 检查风险 <?!%dV{z
57.inappropriate audit opinion 不适当的审计意见 zR}vR9Ls
58.material misstatement 重大的错报 d ?,wEfwp
59.tolerable misstatement 可容忍错报 h-*h;Uyc
60.the acceptable level of detection risk 可接受的检查风险 <I2~>x5db
61.assessed level of material misstatement risk 重大错报风险的评估水平 Z&GjG6t
62.simall business 小规模企业 4uv*F:eo
63.accounting system 会计系统 In}~bNv?
64.test of control 控制测试 QU@CPME
65.walk-through test 穿行测试 /J&_ZDNV~
66.communication 沟通 KhyGz"I!@$
67.flow chart 流程图 ,WS{O6O7
68.reperformance of internal control 重新执行 )79F"ltzh
69.audit evidence 审计证据 #|
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70.substantive procedures 实质性程序 ^O3p:X4u
71.assertions 认定 t
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72.esistence 存在 #23($CSE
73.occurrence 发生 8oP"?ew#
74.completeness 完整性 MAgox
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75.rights and obligations 权利和义务 /I0}(;^y
76.valuation and allocation 计价和分摊 z*/}rk4i
77.cutoff 截止 e]7J_9t@
78.accuracy 准确性 &3YXDNm
79.classification 分类 snny!
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80.inspection 检查 8fQXif\z
81.supervision of counting 监盘 x<
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82.observation 观察 {
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83.confirmation 函证 !f#[4Xw
84.computation 计算 3O?[Yhk`.
85.analytical procedures 分析程序 >uYGY{+j[
86.vouch 核对 ,)t/1oQ}>^
87.trace 追查 oD%B'{Zs4
88.audit sampling 审计抽样 2L7ogyrU/A
89.error 误差 bm(.(0MI
90.expected error 预期误差 xGK"`\V
91.population 总体 \Jr7Hy1;
92.sampling risk 抽样风险 _RG2I)P
93.non- sampling risk 非抽样风险 S6c>D&Q
94.sampling unit 抽样单位 uBo~PiJ2"
95.statistical sampling 统计抽样 r} a,
96.tolerable error 可容忍误差 PkDh[i9Z|
97.the risk of under reliance 信赖不足风险 6b h.5|
98.the risk of over reliance 信赖过度风险 NMhI0Ix$w
99.the risk of incorrect rejection 误拒风险 PKt;]T0
100. the risk of incorrect acceptance 误受风险 /Au7X'}
101.working trial balance 试算平衡表 3xpygx9
102.index and cross-referencing 索引和交叉索引 WVh]<?GWXk
103.cash receipt 现金收入 *En4~;l
104.cash disbursement 现金支出 tQIz
105.bank statement 银行对账单 w;V+)r?w
106.bank reconciliation 银行存款余额调节表 UAtdRVi]M
107.balance sheet date 资产负债表日 ?xzDz
108.net realizable value 可变现净值 8>ODtKI*
109.storeroom 仓库 Q%_MO`<]$
110.sale invoice 销售发票 ~> 5
111.price list 价目表 0|`iop%(n
112.positive confirmation request 积极式询证函 vOBXAF
113.negative confirmation request 消极式询证函 F ss@/-
114.purchase requisition 请购单 ZgL ]ex
115.receiving report 验收报告 a O(&<
116.gross margin 毛利 Xe<kdB3
117.manufacturing overhead 制造费用 Hr;\}
118.material requisition 领料单 -!:h]
119.inventory-taking 存货盘点 ^a;412
120.bond certificate 债券
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121.stock certificate 股票 p`oHF 5
122.audit report 审计报告 jg=}l1M"
123.entity 被审计单位 ?YhGW
124.addressee of the audit report 审计报告的收件人 8fQaMn4V
125.unqualified opinion 无保留意见 g42Z*+P6N
126.qualified opinion 保留意见 3>buZ6vh
127.disclaimer of opinion 无法表示意见 )W3kBDD
128.adverse opinion 否定意见 ug9]^p/)^
129 Auditors‘Report审计报告 jo[U6t+pj7
130 internal audit内部审计 ya/pn
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131 public sector audit政府审计 F;)qM|7
账项基础审计accounting number-based audit qJEtB;J'
风险导向审计方法risk-oriented audit approach 420yaw/":