1.audit 审计 xgtR6E^k
2.attestation ?aMOZn?
鉴证 lu/
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3.credibility sDV Q#}a
可信赖程度 |4`{]2C
4.audit of financial statements 财务报表审计 g9F?z2^
5.agreed-upon procedures 执行商定程序 f%hEnZv
6.high levels of assurance 高水平保证 Z3!`J&
7.compilation 编制 5F"jkd+
8.reliability 可靠性 e96k{C`j0
9.relevance 相关性 5@W j>:w
10.professional skepticism 职业谨慎 Xn
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11.objectivity 客观性 )`D:F>p*
12. professional competence 专业胜任能力 R G`1en
13.Senior/CPA-in-charge 项目经理 v &+R^iLE
14.audit engagement letter 业务约定书 bZV/l4TU
15.recurring audit 连续审计 Kc(FX%3LU
16.the client 委托人 >LuYHr
17.change CPA 更换注册会计师 E_LN]v
18.the existing CPA 现任注册会计师 zx7{U8*`<
19.the successor CPA 后任注册会计师 3R VR
20.the preceding CPA前任注册会计师 3+bt~J0
21.issue the audit report 出具审计报告 Ga'swP
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22.expert 专家 L
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23.the board of directors 董事会 ct}9i"H#1
24.knowledge of the entity‘ s business 了解被审计单位情况 GPkpXVm
25.assess material misstatement risks评估重大错报风险 gZ1?G-Q
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 @=kSo
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27.a general knowledge of ————- 初步了解―――的情况 /u+e0BHo
28.a more knowledge of—————— 进一步了解的情况 1-QS~)+
29.the prior year‘s working papers 以前年度工作底稿 t
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30.minutes of meeting 会议纪要 ;*&-C9b
31.business risks 经营风险 B7vpsSL
32.appropriateness 适当性 v*yuE5{
33.accounting estimate 会计估计 4E?Oky#}-
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 $,'*f?d
36.audit plan 审计计划 -Y;3I00(
37.significant audit areas 重点审计领域 VLN_w$iEq
38.error 错误 _<2E"PrT
39.fraud舞弊 t&DEb_"De
40.modified or additional procedures 修改或追加审计程序 WMg~Y"
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41.misappropriation of assets 侵占资产 &
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42.transactions without substance 虚假交易 Om {'1
43.unusual pressures 异常压力 C"enpc_C/
44.the suspected noncompliance 涉嫌存在违法行为 Ecx<OTo
45.materialiy 重要性 >-{Hyx
46.exceed the materiality level 超过重要性水平 nt.y
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47.approach the materiality level 接近重要性水平 RCLeA=/N@0
48.an acceptably low level 可接受水平 Xb,3Dvf
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 N)>ID(}F1
50.misstatements or omissions 错报或漏报 ItTz.sQ
51.aggregate 总计 [PKR2UEe]
52.subsequent events 期后事项 1@=po)Hnp
53.adjust the financial statements 调整财务报表 4nz 35BLr
54.perform additional audit procedures 实施追加的审计程序 @ur+;IK$
55.audit risk 审计风险 6\S~P/PkE
56.detection risk 检查风险 KCDE{za
57.inappropriate audit opinion 不适当的审计意见 NW)1#]gg%
58.material misstatement 重大的错报 r!{Up7uL
59.tolerable misstatement 可容忍错报 s(roJbJ_;
60.the acceptable level of detection risk 可接受的检查风险 t );/'3|
61.assessed level of material misstatement risk 重大错报风险的评估水平 kz7(Z
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62.simall business 小规模企业 %;"y+YFdv
63.accounting system 会计系统 -s'-eQF J
64.test of control 控制测试 @AuO`I@p=
65.walk-through test 穿行测试 G<;*
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66.communication 沟通 ]"1DGg \A
67.flow chart 流程图 {cw /!B
68.reperformance of internal control 重新执行 EAby?51+
69.audit evidence 审计证据 EDs\,f}
70.substantive procedures 实质性程序 :T(|&F[(
71.assertions 认定 5QO9Q]I#_\
72.esistence 存在 e64 ^ChCoV
73.occurrence 发生 h3@v+Z<}
74.completeness 完整性 t<
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75.rights and obligations 权利和义务 @!d{bQd,
76.valuation and allocation 计价和分摊
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77.cutoff 截止 8kDp_si
78.accuracy 准确性 BJo*'US-Q
79.classification 分类 9]o-O]7/
80.inspection 检查 %GIr&V4|
81.supervision of counting 监盘 lCHO;7YHX
82.observation 观察 63x?MY6
83.confirmation 函证 N=g"(%
84.computation 计算 S?BG_J6A7
85.analytical procedures 分析程序 Yp2e Bgo"
86.vouch 核对 QnX(V[
87.trace 追查 T37XBg H
88.audit sampling 审计抽样 Yk Qd
89.error 误差 1hNq8*|
90.expected error 预期误差 57'4ljvYi
91.population 总体 v1,oilL
92.sampling risk 抽样风险 IRqy%@)
93.non- sampling risk 非抽样风险 Hl
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94.sampling unit 抽样单位 N_q|\S>t/
95.statistical sampling 统计抽样 tcog'nAz
96.tolerable error 可容忍误差 8BNi1Qn$
97.the risk of under reliance 信赖不足风险 hqkz^!rp
98.the risk of over reliance 信赖过度风险 m/EFHS49
99.the risk of incorrect rejection 误拒风险 l0i^uMS
100. the risk of incorrect acceptance 误受风险 I4?5K@a
101.working trial balance 试算平衡表 ,UdVNA
102.index and cross-referencing 索引和交叉索引 G?Hdq;
103.cash receipt 现金收入 K8Y=S12Ti
104.cash disbursement 现金支出 \mlqO[ S
105.bank statement 银行对账单 R]*K:~DM
106.bank reconciliation 银行存款余额调节表 )p%E%6p
107.balance sheet date 资产负债表日 7EO_5/cY
108.net realizable value 可变现净值 cD'V>[h
109.storeroom 仓库 |*tp16+6
110.sale invoice 销售发票 ~z;FP$U
111.price list 价目表 }U5yQ%N
112.positive confirmation request 积极式询证函 | (_
113.negative confirmation request 消极式询证函 ."y1_dDql
114.purchase requisition 请购单 by/jYg)+
115.receiving report 验收报告 G+\GaY[
116.gross margin 毛利 q;)JISf.
117.manufacturing overhead 制造费用 U}j0D2
118.material requisition 领料单 Nf1-!u7
119.inventory-taking 存货盘点 TT3|/zwn
120.bond certificate 债券 #$qT
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121.stock certificate 股票 XA
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122.audit report 审计报告 /FEVmH?
123.entity 被审计单位 EG |A_m85
124.addressee of the audit report 审计报告的收件人 mvT(.R ..s
125.unqualified opinion 无保留意见 l8#EM1g-
126.qualified opinion 保留意见 3n}?bY8@5_
127.disclaimer of opinion 无法表示意见 w}cPs{Vi"
128.adverse opinion 否定意见 $(>+VH`l
129 Auditors‘Report审计报告 SQt4v"
130 internal audit内部审计 J!U}iD@occ
131 public sector audit政府审计 QWHug:c
账项基础审计accounting number-based audit i5,kd~%O
风险导向审计方法risk-oriented audit approach I83<r 9