1.audit 审计 S=R}#
2.attestation (i"@{[IP
鉴证 !4blX'<w
3.credibility rpZ^R}B%*v
可信赖程度 m/`"~@}&
4.audit of financial statements 财务报表审计 TO|&}sDh
5.agreed-upon procedures 执行商定程序 0bt"U=x4
6.high levels of assurance 高水平保证 1$]hyC/f
7.compilation 编制 s?JNc4q
8.reliability 可靠性 M2.Pf s
9.relevance 相关性 = DT7]f
U
10.professional skepticism 职业谨慎 a+--2+~=
11.objectivity 客观性 3ZF- n`
12. professional competence 专业胜任能力 yHka7D
13.Senior/CPA-in-charge 项目经理 .8O.
14.audit engagement letter 业务约定书 uzA_Zj
x
15.recurring audit 连续审计 # R
G/B2
16.the client 委托人 >C1**GQ
17.change CPA 更换注册会计师 z
TM1 e
18.the existing CPA 现任注册会计师 %nmD>QCe
19.the successor CPA 后任注册会计师 b\dzB\,&
20.the preceding CPA前任注册会计师 YXdd=F
21.issue the audit report 出具审计报告 /;[Zw8K7
22.expert 专家 te 0a6
23.the board of directors 董事会 PS13h_j
24.knowledge of the entity‘ s business 了解被审计单位情况 ];vEj*jCX
25.assess material misstatement risks评估重大错报风险 ir-= @@
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2[
#7YWs
27.a general knowledge of ————- 初步了解―――的情况 k6pXc<]8
28.a more knowledge of—————— 进一步了解的情况 #:Tb(R
29.the prior year‘s working papers 以前年度工作底稿 _"Bh
3 7
30.minutes of meeting 会议纪要 POl[]ni=>
31.business risks 经营风险 =Z($n:m=*
32.appropriateness 适当性 ?/SI A9VK
33.accounting estimate 会计估计 CflGj0oy8
34.management representations 管理层声明 .sO.Y<-fl
35.going concern assumption 持续经营假设 h]DS$WZ
36.audit plan 审计计划 NJVAvq2E.
37.significant audit areas 重点审计领域 {!$E\e^d
38.error 错误 Yb~[XS |p
39.fraud舞弊 EEU)eltI
40.modified or additional procedures 修改或追加审计程序 P{'T9U|O-
41.misappropriation of assets 侵占资产 +;H-0Q5
42.transactions without substance 虚假交易 jmDQKqEc|l
43.unusual pressures 异常压力 tY1M7B^~
44.the suspected noncompliance 涉嫌存在违法行为 A`Nk gVq5:
45.materialiy 重要性 'mH9O
46.exceed the materiality level 超过重要性水平 /MErS< 6
47.approach the materiality level 接近重要性水平 \5MW65
48.an acceptably low level 可接受水平 J`&*r;""V
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 y rSTU-5u
50.misstatements or omissions 错报或漏报 D9cpw0{nc
51.aggregate 总计 |Sne\N>%
52.subsequent events 期后事项 &L88e\
c+
53.adjust the financial statements 调整财务报表 g3}K
54.perform additional audit procedures 实施追加的审计程序 )&Bf%1>
55.audit risk 审计风险 vy
<(1\
56.detection risk 检查风险 JD Q7
57.inappropriate audit opinion 不适当的审计意见 .d^XM
58.material misstatement 重大的错报 X0h`g)Bbf
59.tolerable misstatement 可容忍错报 s$V'|Pt
60.the acceptable level of detection risk 可接受的检查风险 GW]b[l
61.assessed level of material misstatement risk 重大错报风险的评估水平 B.e3IM0
62.simall business 小规模企业 QO0#p1fom'
63.accounting system 会计系统 _I"T(2Au
64.test of control 控制测试 hzT,0<nw
65.walk-through test 穿行测试 , ;'y <GA
66.communication 沟通 MDHTZ94\Q
67.flow chart 流程图 mHm"QBa!
68.reperformance of internal control 重新执行 N^ )\+*tf1
69.audit evidence 审计证据 z
qM:'x*
70.substantive procedures 实质性程序 zdL"PF
71.assertions 认定 Zj(2$9IU
72.esistence 存在 !)Y T_ib
73.occurrence 发生 1ZUmMa1(
74.completeness 完整性 @w%{yzr%
75.rights and obligations 权利和义务 +@U}gk;#c
76.valuation and allocation 计价和分摊 S? -6hGA
j
77.cutoff 截止 b3>`%?A
78.accuracy 准确性 d".Xp4}f
79.classification 分类 *8ZaG]L
80.inspection 检查 pj~Ao+
81.supervision of counting 监盘 C
EzTE
rn
82.observation 观察 %^5|3l3y
83.confirmation 函证 NrHh(:
84.computation 计算 {Q%"{h']
85.analytical procedures 分析程序 !|G 8b'
86.vouch 核对 kp{q5J6/
87.trace 追查 O|5Z-r0<
88.audit sampling 审计抽样 MmZs|pXk
89.error 误差 6lp.0B
90.expected error 预期误差 4iDlB
s+
91.population 总体 l8$7N=Y
92.sampling risk 抽样风险 X\Y:9^5
93.non- sampling risk 非抽样风险 "@!B"'xg
94.sampling unit 抽样单位 Id<3'ky<N
95.statistical sampling 统计抽样 vE}>PEfA
96.tolerable error 可容忍误差 Hn-
k*Y/P
97.the risk of under reliance 信赖不足风险 5kRP
Sfh
98.the risk of over reliance 信赖过度风险 -W#-m'Lvu
99.the risk of incorrect rejection 误拒风险 ogOUrJ}P
100. the risk of incorrect acceptance 误受风险 `8.Oc;*zu
101.working trial balance 试算平衡表 xu]>TC1
102.index and cross-referencing 索引和交叉索引 A9?h*/$
103.cash receipt 现金收入 I3#h
104.cash disbursement 现金支出 fsA-}Qc
105.bank statement 银行对账单 /5PV|o
nO
106.bank reconciliation 银行存款余额调节表 =:4vRq
[
107.balance sheet date 资产负债表日 #dd-rooQuD
108.net realizable value 可变现净值 p^E}%
0#
109.storeroom 仓库 -C>q,mDJZ
110.sale invoice 销售发票 UP8=V>T02
111.price list 价目表 l'K3)yQEJ
112.positive confirmation request 积极式询证函 uoryxKRjc~
113.negative confirmation request 消极式询证函 ~ sC< V
114.purchase requisition 请购单 Sh]g]xR
115.receiving report 验收报告 snl$v
116.gross margin 毛利
Uu<Tn#nb
117.manufacturing overhead 制造费用 U&(TqRi,
118.material requisition 领料单 {m<NPtp910
119.inventory-taking 存货盘点 |?kZfr&9q
120.bond certificate 债券 FtEmSKD
121.stock certificate 股票 ';CL;A ;
122.audit report 审计报告 kOQq+_Y
123.entity 被审计单位 P ]prrKZe,
124.addressee of the audit report 审计报告的收件人 ssWSY(j]
125.unqualified opinion 无保留意见 Dd=iYMm7
126.qualified opinion 保留意见
a2z1
/Nh
127.disclaimer of opinion 无法表示意见 09r0Rb
128.adverse opinion 否定意见 &ND8^lR=Y;
129 Auditors‘Report审计报告 E&RiEhuv
130 internal audit内部审计 ;)SWUXa;{
131 public sector audit政府审计 pYtvenBy
账项基础审计accounting number-based audit ,pg\5b
风险导向审计方法risk-oriented audit approach +RuPfw{z