1.audit 审计 iS{)Tll}&
2.attestation BR|dW4\
鉴证 wM><DrQ
3.credibility G|o-C:~
可信赖程度 #SL/Jr
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4.audit of financial statements 财务报表审计 t
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5.agreed-upon procedures 执行商定程序 iGR(
6.high levels of assurance 高水平保证 Skx
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7.compilation 编制 b{(:'.
8.reliability 可靠性 >$}nKPC,Y
9.relevance 相关性 &c A?|(7-
10.professional skepticism 职业谨慎 Dq\#:NnKvx
11.objectivity 客观性
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12. professional competence 专业胜任能力 9,,1\0-T*
13.Senior/CPA-in-charge 项目经理 hcej
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14.audit engagement letter 业务约定书 :QN,T3i'/3
15.recurring audit 连续审计 luV%_[F
16.the client 委托人
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17.change CPA 更换注册会计师 -WEi
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18.the existing CPA 现任注册会计师 "5{\0CfS
19.the successor CPA 后任注册会计师 -i9/1.Z
20.the preceding CPA前任注册会计师 %$b
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21.issue the audit report 出具审计报告 $
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22.expert 专家 Pqiw[ +a$
23.the board of directors 董事会 .%) FK#s-
24.knowledge of the entity‘ s business 了解被审计单位情况 3db ,6R
25.assess material misstatement risks评估重大错报风险 6*yt^[W
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 GIXxOea1
27.a general knowledge of ————- 初步了解―――的情况 o,o,(sII
28.a more knowledge of—————— 进一步了解的情况 A+3, y<j\
29.the prior year‘s working papers 以前年度工作底稿 ZlaU+Y(_[
30.minutes of meeting 会议纪要 *12,MO>go
31.business risks 经营风险 yB][
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32.appropriateness 适当性 Ky"]L~8$
33.accounting estimate 会计估计 [O)(0
34.management representations 管理层声明 &'%b1CbE
35.going concern assumption 持续经营假设 "rhU2jT=c
36.audit plan 审计计划 YrlOvXW
37.significant audit areas 重点审计领域 S$9>9!1>*
38.error 错误 tA#7X
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39.fraud舞弊 k?(x}IZdG
40.modified or additional procedures 修改或追加审计程序 tBR"sBiws
41.misappropriation of assets 侵占资产 LxD >eA
42.transactions without substance 虚假交易 8MUY
43.unusual pressures 异常压力 ]O%wZIp\P
44.the suspected noncompliance 涉嫌存在违法行为 n-X;JYQW
45.materialiy 重要性 Md!L@gX6<
46.exceed the materiality level 超过重要性水平 5:3%RTLG
47.approach the materiality level 接近重要性水平 `re9-HM
48.an acceptably low level 可接受水平 M0Eq
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ey 'x3s_
50.misstatements or omissions 错报或漏报 P
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51.aggregate 总计 ""AP-7
52.subsequent events 期后事项 ;F>$\"aG
53.adjust the financial statements 调整财务报表 hC1CISm.U
54.perform additional audit procedures 实施追加的审计程序 &8kc0Z@y
55.audit risk 审计风险 3&H#LGoV$
56.detection risk 检查风险 bbGSh|u+P
57.inappropriate audit opinion 不适当的审计意见 ,&+"|,m
58.material misstatement 重大的错报 n*%o!
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59.tolerable misstatement 可容忍错报 I~:v X^%9
60.the acceptable level of detection risk 可接受的检查风险 B 4s^X`?z
61.assessed level of material misstatement risk 重大错报风险的评估水平 :X1~
62.simall business 小规模企业 W lDcKY
63.accounting system 会计系统 *g0} pD;r
64.test of control 控制测试 2t9JiH
65.walk-through test 穿行测试 lr>:S
66.communication 沟通 SZ/}2_;
67.flow chart 流程图 -)cau-(X
68.reperformance of internal control 重新执行 OnD!*jy
69.audit evidence 审计证据 VD=}GY33=
70.substantive procedures 实质性程序 >F@qFPN]
71.assertions 认定 )SkJgzvC
72.esistence 存在 DV={bcQ
73.occurrence 发生 ].E89 _|O
74.completeness 完整性 r'!HWR
75.rights and obligations 权利和义务 ~|W0+ &):
76.valuation and allocation 计价和分摊 @UbH;m
77.cutoff 截止 <n8K"(sy}
78.accuracy 准确性 BQ X6Q<
79.classification 分类 Yd}Jz
80.inspection 检查 977%9z<h
81.supervision of counting 监盘 $-HP5Kj(k-
82.observation 观察 j@yK#==k
83.confirmation 函证 0?DD!H)&w
84.computation 计算 Dt1v`T~=?
85.analytical procedures 分析程序 Ino$N|G[
86.vouch 核对 _(#HQd,i
87.trace 追查 )<J|kC\r6c
88.audit sampling 审计抽样 CV9o,rL
89.error 误差 cr}T ? $\K
90.expected error 预期误差 w2) @o>w
91.population 总体 /@?lV!QiO
92.sampling risk 抽样风险 >zo_ }A!
93.non- sampling risk 非抽样风险 ~0Z.,p_
94.sampling unit 抽样单位 ugzrG0=lx
95.statistical sampling 统计抽样 tF:AqR:(~
96.tolerable error 可容忍误差 FWW*f
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97.the risk of under reliance 信赖不足风险 =`EC
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98.the risk of over reliance 信赖过度风险 \YPvpUg
99.the risk of incorrect rejection 误拒风险 (9Of,2]
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100. the risk of incorrect acceptance 误受风险 ?k^~qlye
101.working trial balance 试算平衡表 UuCRQN H
102.index and cross-referencing 索引和交叉索引 JqV}>"WMV
103.cash receipt 现金收入 ;;K
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104.cash disbursement 现金支出 oTg
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105.bank statement 银行对账单 z#B(1uI
106.bank reconciliation 银行存款余额调节表 $kBcnk
107.balance sheet date 资产负债表日 J^-a@'`+
108.net realizable value 可变现净值 %.WW-S3
109.storeroom 仓库 )%09j0y>l"
110.sale invoice 销售发票 BB imP
111.price list 价目表 30W.ks5(
112.positive confirmation request 积极式询证函 f0{j/+F_o
113.negative confirmation request 消极式询证函 8RT<?I^5
114.purchase requisition 请购单 $ZkT G
115.receiving report 验收报告 ?4#UW7I
116.gross margin 毛利 >U)>~SQf
117.manufacturing overhead 制造费用 jJD*s/o
118.material requisition 领料单 EE-wi@
119.inventory-taking 存货盘点 V8rS~'{\
120.bond certificate 债券 LKBh{X0%(
121.stock certificate 股票 c{j)beaS
122.audit report 审计报告 M<r]a{Yv
123.entity 被审计单位 z@?WhD
124.addressee of the audit report 审计报告的收件人 j&[u$P*K
125.unqualified opinion 无保留意见 2B
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126.qualified opinion 保留意见 io UO0
127.disclaimer of opinion 无法表示意见 =E62N7_`=
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 O1!YHo
130 internal audit内部审计 |G/U%?`
131 public sector audit政府审计 3+&k{UZjt
账项基础审计accounting number-based audit @0V4$OoFl
风险导向审计方法risk-oriented audit approach nrR2U`