1.audit 审计 !\|&E>Gy
2.attestation $
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鉴证 ;Kkn7&'F
3.credibility {_(;&\5
可信赖程度 ? `FI!3j
4.audit of financial statements 财务报表审计 0JNG\ARC
5.agreed-upon procedures 执行商定程序 &,)9cV /
6.high levels of assurance 高水平保证 Atfon&^
7.compilation 编制 ^{~y+1lt'
8.reliability 可靠性 .' .|s?s
9.relevance 相关性 rxa8X wo8
10.professional skepticism 职业谨慎 ,qvz:a
11.objectivity 客观性 {L q
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12. professional competence 专业胜任能力 OSkZW
13.Senior/CPA-in-charge 项目经理 H,H'bd/
14.audit engagement letter 业务约定书 t}'Oh}CG
15.recurring audit 连续审计 cHJ
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16.the client 委托人 |L`w4;
17.change CPA 更换注册会计师 Yj0Ss{Ep
18.the existing CPA 现任注册会计师 u:m]-'
19.the successor CPA 后任注册会计师 -u{k
20.the preceding CPA前任注册会计师 j/^0q90QO
21.issue the audit report 出具审计报告 (V e[FhA
22.expert 专家 /3+7a\|mKr
23.the board of directors 董事会 @.CPZT
24.knowledge of the entity‘ s business 了解被审计单位情况 {mkYW-4Se
25.assess material misstatement risks评估重大错报风险 37lmB
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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 CiPD+I
27.a general knowledge of ————- 初步了解―――的情况 '>`bp25>
28.a more knowledge of—————— 进一步了解的情况 :Z
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29.the prior year‘s working papers 以前年度工作底稿 t[a
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30.minutes of meeting 会议纪要 WgxlQXi-B
31.business risks 经营风险 t~@TUTbx
32.appropriateness 适当性 z@iY(;Qo
33.accounting estimate 会计估计 ~Dkje
34.management representations 管理层声明 %
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35.going concern assumption 持续经营假设 =cRJtn
36.audit plan 审计计划 :_H$*Q=1
37.significant audit areas 重点审计领域 $fC= v
38.error 错误 *AxKV
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39.fraud舞弊 &1B)mj
40.modified or additional procedures 修改或追加审计程序 i[jAAr$
41.misappropriation of assets 侵占资产 ,"}'NH@
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 KgKV(q=
44.the suspected noncompliance 涉嫌存在违法行为 DQ'+,bxk=9
45.materialiy 重要性 ?,s{M^sj^
46.exceed the materiality level 超过重要性水平 /{qr~7k,oQ
47.approach the materiality level 接近重要性水平 NrL%]dl3/
48.an acceptably low level 可接受水平 -M[5K/[
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 7i/?+|
50.misstatements or omissions 错报或漏报 lWOB!l
51.aggregate 总计 pK$^@~DE
52.subsequent events 期后事项 yY,.GzIjCj
53.adjust the financial statements 调整财务报表 .g4bV5ma3
54.perform additional audit procedures 实施追加的审计程序 yil{RfBEr_
55.audit risk 审计风险 Jnv91*>h8
56.detection risk 检查风险 nTYqZlI,
57.inappropriate audit opinion 不适当的审计意见 eUBk^C]\
58.material misstatement 重大的错报 nGyY`wt&Rg
59.tolerable misstatement 可容忍错报 Em
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60.the acceptable level of detection risk 可接受的检查风险 Lw!@[;2
61.assessed level of material misstatement risk 重大错报风险的评估水平 qe\j$Cjy
62.simall business 小规模企业
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63.accounting system 会计系统 O`Z>Oon?
64.test of control 控制测试 >#>YoA@S
65.walk-through test 穿行测试 O
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66.communication 沟通 !^\|r<2M
67.flow chart 流程图 F /t
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68.reperformance of internal control 重新执行 fh,Y#. V`
69.audit evidence 审计证据 %7V?7BE
70.substantive procedures 实质性程序 9$d (`-&9p
71.assertions 认定 cJH7zumM)
72.esistence 存在 [& hdyLt
73.occurrence 发生 JDMaLo
74.completeness 完整性 &G'R{s&"
75.rights and obligations 权利和义务 u,'c:RMV
76.valuation and allocation 计价和分摊 S9xC> |<
77.cutoff 截止 8K1+ttjm
78.accuracy 准确性 0e/~H^,SQ
79.classification 分类 $]%k
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80.inspection 检查 w|$;$a7)
81.supervision of counting 监盘 3bt
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82.observation 观察 E>7%/TIl
83.confirmation 函证 {O!fV<Vx 9
84.computation 计算 s]=kD
85.analytical procedures 分析程序 B"{CWH O
86.vouch 核对 2f~s$I&l#
87.trace 追查 /+66y=`UJ
88.audit sampling 审计抽样 U;{VL!
89.error 误差 D{G#|&;
90.expected error 预期误差 zM)o^Fn2
91.population 总体 tc#
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92.sampling risk 抽样风险 ~}TVM%0RTq
93.non- sampling risk 非抽样风险 I@x*>
94.sampling unit 抽样单位 }RM?gE
95.statistical sampling 统计抽样 1M<'^(t3d
96.tolerable error 可容忍误差 az19-QIcg
97.the risk of under reliance 信赖不足风险 ,cj34W`FWq
98.the risk of over reliance 信赖过度风险 |pJ.73
99.the risk of incorrect rejection 误拒风险 oR3$A :!P=
100. the risk of incorrect acceptance 误受风险 EcP"GO5
101.working trial balance 试算平衡表 tb_}w@:kU
102.index and cross-referencing 索引和交叉索引 KL -8Aj~
103.cash receipt 现金收入 Cu9,oU+N
104.cash disbursement 现金支出 cIq3En
105.bank statement 银行对账单 O0~[]3Y[=
106.bank reconciliation 银行存款余额调节表 W]reQ&
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107.balance sheet date 资产负债表日 $R"~BZbt;
108.net realizable value 可变现净值 ..n-&(c32
109.storeroom 仓库 0WYVt"|;}c
110.sale invoice 销售发票 )~!Gs/w6
111.price list 价目表 ,"
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112.positive confirmation request 积极式询证函 H,zRmK6A%
113.negative confirmation request 消极式询证函 U[
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114.purchase requisition 请购单 ;i,yT
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115.receiving report 验收报告 TrHBbyqk
116.gross margin 毛利 z+wBZn{0I
117.manufacturing overhead 制造费用 ^>]p4Q3 6
118.material requisition 领料单 sd#a_
119.inventory-taking 存货盘点 -+c_TJ.dC
120.bond certificate 债券 Ak|jJ
121.stock certificate 股票 JJ[J'xl@
122.audit report 审计报告 ~sk 4v:-
123.entity 被审计单位 y'Wz*}8pr
124.addressee of the audit report 审计报告的收件人 iiO4.@nT
125.unqualified opinion 无保留意见 CJ%7M`zy
126.qualified opinion 保留意见 O^`Y>>a
127.disclaimer of opinion 无法表示意见 n {^D_S
128.adverse opinion 否定意见 H%sbf&
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129 Auditors‘Report审计报告 Q%KS$nP
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130 internal audit内部审计 "rkP@ja9n
131 public sector audit政府审计 6``!DMDt/P
账项基础审计accounting number-based audit 9n44 *sZ
风险导向审计方法risk-oriented audit approach uv._N6mj