1.audit 审计 }xBO;
2.attestation 1Vz^?t:
鉴证 V{q*hQd_3
3.credibility E`qX|n
可信赖程度 $*N(feAs
4.audit of financial statements 财务报表审计 Y-1K'VhT
5.agreed-upon procedures 执行商定程序 )h0>e9z>Y
6.high levels of assurance 高水平保证 lo6upirZX
7.compilation 编制 i!UT =
8.reliability 可靠性 W"vkmk
9.relevance 相关性 E.Th}+
10.professional skepticism 职业谨慎 mM?,e7Xhs
11.objectivity 客观性 }m^^6h
12. professional competence 专业胜任能力 V?.=_T<
13.Senior/CPA-in-charge 项目经理 v_U/0
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14.audit engagement letter 业务约定书 I Ij:3HP
15.recurring audit 连续审计 -
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16.the client 委托人 o(?9vU
17.change CPA 更换注册会计师 (
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18.the existing CPA 现任注册会计师 L.-qTh^P
19.the successor CPA 后任注册会计师 j(;ou?Uh
20.the preceding CPA前任注册会计师 NCzabl
21.issue the audit report 出具审计报告 jxm#4
22.expert 专家 )[UYCx'
23.the board of directors 董事会 wX6-WQR
24.knowledge of the entity‘ s business 了解被审计单位情况 ju;OQC~[L]
25.assess material misstatement risks评估重大错报风险 `DSFaBj,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 bw/mF5AsW
27.a general knowledge of ————- 初步了解―――的情况 H$^9#{
28.a more knowledge of—————— 进一步了解的情况 ]:2Ro:4Yv
29.the prior year‘s working papers 以前年度工作底稿 baTd;`Pn
30.minutes of meeting 会议纪要 c'VCCXe
31.business risks 经营风险 'CJ_&HR
32.appropriateness 适当性 2g5 4<G*e
33.accounting estimate 会计估计
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34.management representations 管理层声明 I
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35.going concern assumption 持续经营假设 gG.+3=
36.audit plan 审计计划 SCMvq?9
37.significant audit areas 重点审计领域 lsj9^z7
38.error 错误 NW;_4g4qE
39.fraud舞弊 d^tY?*n
40.modified or additional procedures 修改或追加审计程序 0i8\Lu6
41.misappropriation of assets 侵占资产 B+R|fQ
42.transactions without substance 虚假交易 L$!2<eK
43.unusual pressures 异常压力 @J6r;4|&
44.the suspected noncompliance 涉嫌存在违法行为 /5epDDP-t5
45.materialiy 重要性 sD?
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46.exceed the materiality level 超过重要性水平 HL$7Ou
47.approach the materiality level 接近重要性水平 r+#g
48.an acceptably low level 可接受水平 .)%,R
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 qSD`S1'2;
50.misstatements or omissions 错报或漏报 %$)Sz[=
51.aggregate 总计 Q
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52.subsequent events 期后事项 !J {[XT
53.adjust the financial statements 调整财务报表 z,dFDl$
54.perform additional audit procedures 实施追加的审计程序 `{yI|
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55.audit risk 审计风险 E;4d lL`*
56.detection risk 检查风险 #a|r
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57.inappropriate audit opinion 不适当的审计意见 'ju_l)(R
58.material misstatement 重大的错报 Unt]=S3u
59.tolerable misstatement 可容忍错报 ?=_w5D.3J
60.the acceptable level of detection risk 可接受的检查风险 %Rr_fSoV
61.assessed level of material misstatement risk 重大错报风险的评估水平 :~s*yznf
62.simall business 小规模企业 q`z1ht
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63.accounting system 会计系统 ;F%
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64.test of control 控制测试 wNFx1u^/)
65.walk-through test 穿行测试 5BLBcw\;
66.communication 沟通 u9c^YC BM
67.flow chart 流程图 i~<.@&vt
68.reperformance of internal control 重新执行 #1}%=nAsi
69.audit evidence 审计证据 `s=Z{bw
70.substantive procedures 实质性程序 =)iA
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71.assertions 认定 E"/k"1@
72.esistence 存在 qn{9vr
73.occurrence 发生 SjA'<ZX>TM
74.completeness 完整性 /9D
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75.rights and obligations 权利和义务 YReI|{O$c
76.valuation and allocation 计价和分摊 ) R5[aO
77.cutoff 截止
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78.accuracy 准确性 `@6y Wb:X
79.classification 分类 %|R]nB
80.inspection 检查 tdu:imH~
81.supervision of counting 监盘 D^];6\=.i
82.observation 观察 [(8s\>T
83.confirmation 函证 M[iWWCX
84.computation 计算 &!'R'{/?X
85.analytical procedures 分析程序 @l_rB~
86.vouch 核对 mL;oR4{
87.trace 追查 [V;u7Z\r-
88.audit sampling 审计抽样 23bTCp.d
89.error 误差 $|!3ks
90.expected error 预期误差 hS%oQ)zvE
91.population 总体 g*4^HbVxt
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 RR/?"d?&
94.sampling unit 抽样单位 {Rxb_9
95.statistical sampling 统计抽样 zY4y]k8D*
96.tolerable error 可容忍误差 &f)pU>Di
97.the risk of under reliance 信赖不足风险 k#V\O2lb
98.the risk of over reliance 信赖过度风险 Ck/w:i@>?
99.the risk of incorrect rejection 误拒风险 ?AI`,*^
100. the risk of incorrect acceptance 误受风险 ka_R|xG\
101.working trial balance 试算平衡表 Eh9{n,5-
102.index and cross-referencing 索引和交叉索引 *J4\KU
103.cash receipt 现金收入 =|^R<#%/
104.cash disbursement 现金支出 mv/Nz?
105.bank statement 银行对账单 Kj4L PG
106.bank reconciliation 银行存款余额调节表 )U}`x }:,
107.balance sheet date 资产负债表日 }^odUIj
108.net realizable value 可变现净值 !0KNA1w,
109.storeroom 仓库 Ogh,
110.sale invoice 销售发票 k$7Kz"
111.price list 价目表 JRtDjZ4>
112.positive confirmation request 积极式询证函 "%rU1/@#
113.negative confirmation request 消极式询证函 mD?={*7%
114.purchase requisition 请购单 WE
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115.receiving report 验收报告 HMKogGTTo
116.gross margin 毛利 n2'XWbMaL
117.manufacturing overhead 制造费用 A5ckosYyNA
118.material requisition 领料单 8u
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119.inventory-taking 存货盘点 _.W;hf`
120.bond certificate 债券 ZRa~miKyM
121.stock certificate 股票 uxW<Eh4H*
122.audit report 审计报告 > IZ$ .-
123.entity 被审计单位 +xYg<AFS
124.addressee of the audit report 审计报告的收件人 +\cG{n*
125.unqualified opinion 无保留意见 ' |yBz1uL
126.qualified opinion 保留意见 7;sF0oB5e
127.disclaimer of opinion 无法表示意见 M^/ZpKeT"
128.adverse opinion 否定意见 ~>3#c#[
129 Auditors‘Report审计报告 =cx_3gCr{
130 internal audit内部审计 R]S!PSoL
131 public sector audit政府审计 O<?.iF%
账项基础审计accounting number-based audit rGQ([e
风险导向审计方法risk-oriented audit approach *OY
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