1.audit 审计 Z@rN_WXx
2.attestation iZ,YxN<R
鉴证 omX?Bl
3.credibility ]`=X'fED
可信赖程度 p9ZXbAJ{
4.audit of financial statements 财务报表审计 o>D
5.agreed-upon procedures 执行商定程序 %:C ]7gQ
6.high levels of assurance 高水平保证 5i So8*9}
7.compilation 编制 A2H4k|8
8.reliability 可靠性 -e@!
9.relevance 相关性 KpiF0K
10.professional skepticism 职业谨慎 W0`Gc
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11.objectivity 客观性 _GtBP'iN
12. professional competence 专业胜任能力 \l#>dq "Y
13.Senior/CPA-in-charge 项目经理 L;t)c
14.audit engagement letter 业务约定书 Vd9@Dy
15.recurring audit 连续审计 W 0[N0c
16.the client 委托人 c9Es%@]
17.change CPA 更换注册会计师 !^fa.I'mM
18.the existing CPA 现任注册会计师 xyHejE}
19.the successor CPA 后任注册会计师 2(YPz|~W
20.the preceding CPA前任注册会计师 JcO08n
21.issue the audit report 出具审计报告 Z'v-F^
22.expert 专家 $6>?;
23.the board of directors 董事会 } /^C|iS7
24.knowledge of the entity‘ s business 了解被审计单位情况 V`hu,Y;%
25.assess material misstatement risks评估重大错报风险 Y;J *4k]
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 $So%d9k
27.a general knowledge of ————- 初步了解―――的情况 +FFG#6e
28.a more knowledge of—————— 进一步了解的情况 7Hw<ojkt
29.the prior year‘s working papers 以前年度工作底稿 )|#%Czd4
30.minutes of meeting 会议纪要 ni CE\B~
31.business risks 经营风险 - 0HkT Y
32.appropriateness 适当性 KU&G;ni2
33.accounting estimate 会计估计 'C+;r?1!h
34.management representations 管理层声明 %,*$D}H
35.going concern assumption 持续经营假设 F_;tT%ywfx
36.audit plan 审计计划 d4^`}6@
37.significant audit areas 重点审计领域 V1=*z
38.error 错误 ,\PVC@xJ
39.fraud舞弊 l0]d
40.modified or additional procedures 修改或追加审计程序 }k$4/7ri
41.misappropriation of assets 侵占资产 D #2yIec
42.transactions without substance 虚假交易 ph:3|d
43.unusual pressures 异常压力 B\`Aojw"E?
44.the suspected noncompliance 涉嫌存在违法行为 dG'SZ&<
45.materialiy 重要性 *=F(KZ
46.exceed the materiality level 超过重要性水平 5t:8.%<UK
47.approach the materiality level 接近重要性水平 %oykcf,#
48.an acceptably low level 可接受水平 0&Gl@4oZ"
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 v@
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50.misstatements or omissions 错报或漏报 ilLBCS}
51.aggregate 总计 YrI|gz)
52.subsequent events 期后事项 +RZ~LA\+
53.adjust the financial statements 调整财务报表 >%b\yl%0
54.perform additional audit procedures 实施追加的审计程序 ;1AG3P'
55.audit risk 审计风险 A]`:VC=IU
56.detection risk 检查风险 P1kB>"bR
57.inappropriate audit opinion 不适当的审计意见 A/*%J74v
58.material misstatement 重大的错报 1cN')"
59.tolerable misstatement 可容忍错报 d 4{FDqto
60.the acceptable level of detection risk 可接受的检查风险 eBW=^B"y+
61.assessed level of material misstatement risk 重大错报风险的评估水平 #} ,x @]p
62.simall business 小规模企业 $+=
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63.accounting system 会计系统 JyBp-ii
64.test of control 控制测试 ~Vh =5J~
65.walk-through test 穿行测试 Rhgj&4
66.communication 沟通 [2Mbk~
67.flow chart 流程图 ReB7vpd
68.reperformance of internal control 重新执行 w; TkkDH
69.audit evidence 审计证据 t={0(
70.substantive procedures 实质性程序 H-t|i
71.assertions 认定 T3J'fjY
72.esistence 存在 #XIc
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73.occurrence 发生 O_,O,1
74.completeness 完整性 cA`4:gp
75.rights and obligations 权利和义务 !|{IVm/J
76.valuation and allocation 计价和分摊 'A{h iY
77.cutoff 截止 *dE^-dm#
78.accuracy 准确性 lP<I|O=z
79.classification 分类 1 TJ0D_,
80.inspection 检查 iDb;_?
81.supervision of counting 监盘 3fS}:!sQ
82.observation 观察 ?r_kyuU
83.confirmation 函证 BR_TykP
84.computation 计算 Csst[3V
85.analytical procedures 分析程序 mB 55PYA
86.vouch 核对 .-I|DVHe
87.trace 追查 F4I6P
88.audit sampling 审计抽样 S'i;xL>
89.error 误差 **;p(CI
90.expected error 预期误差 ?m%h`<wgMc
91.population 总体 ISqfU]>[
92.sampling risk 抽样风险 70gg4BS
93.non- sampling risk 非抽样风险 v"lf-c
94.sampling unit 抽样单位 NP
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95.statistical sampling 统计抽样 t 0O4GcAN
96.tolerable error 可容忍误差 U@lV
97.the risk of under reliance 信赖不足风险 j~av\SCU*
98.the risk of over reliance 信赖过度风险 440FhDMj
99.the risk of incorrect rejection 误拒风险 PXYE;*d(
100. the risk of incorrect acceptance 误受风险 E,"&-
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101.working trial balance 试算平衡表 IM(u<c$
102.index and cross-referencing 索引和交叉索引 #gZ|T
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103.cash receipt 现金收入 4MvC]_&
104.cash disbursement 现金支出 MgJ5B(
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105.bank statement 银行对账单 #6> 6S;Ib
106.bank reconciliation 银行存款余额调节表 wT_^'i*@I
107.balance sheet date 资产负债表日 )C]x?R([m
108.net realizable value 可变现净值 e1(h</M U2
109.storeroom 仓库 MWwJzVL8
110.sale invoice 销售发票 2W$lQ;iO
111.price list 价目表 q? z>
112.positive confirmation request 积极式询证函 6].:.b\qQc
113.negative confirmation request 消极式询证函 'p}`i/
114.purchase requisition 请购单 Z5)eREi=
115.receiving report 验收报告 f6ZZ}lwaV
116.gross margin 毛利 ;)/@Xx
117.manufacturing overhead 制造费用 F8mC?fbK9
118.material requisition 领料单 4br6
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119.inventory-taking 存货盘点 9C
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120.bond certificate 债券 #uvJH8)D
121.stock certificate 股票
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122.audit report 审计报告 aC\4}i<
123.entity 被审计单位 ?Myh7
124.addressee of the audit report 审计报告的收件人 L]-w;ll-
125.unqualified opinion 无保留意见 *8A6Q9YT
126.qualified opinion 保留意见 Z7#7N wy4
127.disclaimer of opinion 无法表示意见 78Y@OL_$
128.adverse opinion 否定意见 >)Dhi+D
129 Auditors‘Report审计报告 /6tcSg)
130 internal audit内部审计 S!dHNA:iU
131 public sector audit政府审计 mnQ'X-q3iO
账项基础审计accounting number-based audit \Ow,CUd
风险导向审计方法risk-oriented audit approach gA:TL{X0