1.audit 审计 aCYm$6LmA
2.attestation ?5r2j3mqgv
鉴证 \AtwO
3.credibility xT=kxyu
可信赖程度 t6h`WAZV
4.audit of financial statements 财务报表审计 <*r<+S
5.agreed-upon procedures 执行商定程序 Y|0-m#1F#
6.high levels of assurance 高水平保证 |W~V@n8"6
7.compilation 编制 'wB Huq
8.reliability 可靠性 $cJN9|$6
9.relevance 相关性 <igx [2X
10.professional skepticism 职业谨慎 yf #%)-7(
11.objectivity 客观性 ] "7DV3_
12. professional competence 专业胜任能力 JV?RgFy
13.Senior/CPA-in-charge 项目经理 +/b4@B7
14.audit engagement letter 业务约定书 LL$,<q%(P
15.recurring audit 连续审计 ?D~SHcBaN
16.the client 委托人 &x0TnW"g
17.change CPA 更换注册会计师 ! [P(B0Ct/
18.the existing CPA 现任注册会计师 xv#j 593
19.the successor CPA 后任注册会计师 \_I)loPc8
20.the preceding CPA前任注册会计师 5%Fn^u:
21.issue the audit report 出具审计报告 |`( ?<m
22.expert 专家 Q~w G(0'8
23.the board of directors 董事会 M ly z><
24.knowledge of the entity‘ s business 了解被审计单位情况 {Oh k
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25.assess material misstatement risks评估重大错报风险 A_(+r
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 @;T #+!
27.a general knowledge of ————- 初步了解―――的情况 ~4 ~Tcn
28.a more knowledge of—————— 进一步了解的情况 ]6VUqFO)
29.the prior year‘s working papers 以前年度工作底稿 J!
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30.minutes of meeting 会议纪要 7 NB"oU^h%
31.business risks 经营风险 H;t8(-F@'
32.appropriateness 适当性 5KH '|z
33.accounting estimate 会计估计 WtdkA Sj
34.management representations 管理层声明 0)`lx9&h
35.going concern assumption 持续经营假设 d X
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36.audit plan 审计计划 J2 rLsNC]0
37.significant audit areas 重点审计领域 6:EH5 IO
38.error 错误 a] wcA
39.fraud舞弊 |phWK^
40.modified or additional procedures 修改或追加审计程序 #c)Ou!Ldb
41.misappropriation of assets 侵占资产 /6+%(f}7l
42.transactions without substance 虚假交易 gJ GBD9wC
43.unusual pressures 异常压力 ^Lfn3.M
44.the suspected noncompliance 涉嫌存在违法行为 /XW0`FF
45.materialiy 重要性 ZesD(
46.exceed the materiality level 超过重要性水平 4Ig{#}<
47.approach the materiality level 接近重要性水平 FTYLMQ
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48.an acceptably low level 可接受水平 wpdE I(
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 vBn=bb'W
50.misstatements or omissions 错报或漏报 ][5p.owJse
51.aggregate 总计 U)/Ul>dY
52.subsequent events 期后事项 T4}? w
53.adjust the financial statements 调整财务报表 wCTR-pL^
54.perform additional audit procedures 实施追加的审计程序 ; ?lM|kK
55.audit risk 审计风险 sV'.Bomq
56.detection risk 检查风险 mV(x&`Cx
57.inappropriate audit opinion 不适当的审计意见 ] xLb )Z
58.material misstatement 重大的错报 8Y0<l fG
59.tolerable misstatement 可容忍错报 ?a0}^:6
60.the acceptable level of detection risk 可接受的检查风险 cKYvRe
61.assessed level of material misstatement risk 重大错报风险的评估水平 lPN< rgg
62.simall business 小规模企业 :*G gz|
63.accounting system 会计系统 -0r "#48(%
64.test of control 控制测试 <[5$ {)
65.walk-through test 穿行测试 MJ"Mn^:/
66.communication 沟通 Mjvso0zj
67.flow chart 流程图 cf!k
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68.reperformance of internal control 重新执行 t02"v4_i
69.audit evidence 审计证据 @"0N @gU
70.substantive procedures 实质性程序 6dy4{i
71.assertions 认定 |AfQ_iT6c
72.esistence 存在 rH:X/i;D
73.occurrence 发生 ;Kq?*H
74.completeness 完整性 i|,A1c"*
75.rights and obligations 权利和义务 0o=)&%G
76.valuation and allocation 计价和分摊 pVa|o& ,
77.cutoff 截止 +95dz?~
78.accuracy 准确性 q
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79.classification 分类 U1|4vd9
80.inspection 检查 %=<NqINM[
81.supervision of counting 监盘 }0nB' 0|y
82.observation 观察 U?ic $J]N
83.confirmation 函证 RH4n0
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84.computation 计算 Lm{ o=v
85.analytical procedures 分析程序 }Z? [Ut
86.vouch 核对 # +]! u%n
87.trace 追查 nW%=k!''
88.audit sampling 审计抽样 U`p<lxRgQ
89.error 误差 # %y{mn
90.expected error 预期误差 * !Y3N<>!
91.population 总体 ~S>ba']
92.sampling risk 抽样风险 _r|yt Q)
93.non- sampling risk 非抽样风险 KJC9^BAr
94.sampling unit 抽样单位 Iw |[*Nu-
95.statistical sampling 统计抽样 S
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96.tolerable error 可容忍误差 ZWW8Hr
97.the risk of under reliance 信赖不足风险 '^(v8lCu
98.the risk of over reliance 信赖过度风险 7CMgvH)O
99.the risk of incorrect rejection 误拒风险 4KSN;G
100. the risk of incorrect acceptance 误受风险 nJ})6/gK
101.working trial balance 试算平衡表 RWQW/Gw x
102.index and cross-referencing 索引和交叉索引 S|4/C
103.cash receipt 现金收入 ;H r@0f
104.cash disbursement 现金支出 . mrRv8>$
105.bank statement 银行对账单 gpvj'Ri7V
106.bank reconciliation 银行存款余额调节表 )-"L4TC)
107.balance sheet date 资产负债表日 K$5P_~;QL
108.net realizable value 可变现净值 3}1+"? s
109.storeroom 仓库 0i `Zy!
110.sale invoice 销售发票 $K fk=@
111.price list 价目表 R.`J"J0/~
112.positive confirmation request 积极式询证函 5o ^= ~
113.negative confirmation request 消极式询证函 kj=2+)!E7
114.purchase requisition 请购单 Du4# \OK
115.receiving report 验收报告 {$:13AnK
116.gross margin 毛利 ;l?(VqX_E
117.manufacturing overhead 制造费用 3 v$4LY
118.material requisition 领料单 km^+
mK
119.inventory-taking 存货盘点 \)uad5`N
120.bond certificate 债券 E oCw S
121.stock certificate 股票 8HA=O ?Cg
122.audit report 审计报告 *)D*iU&
123.entity 被审计单位 B9:0|i!!A`
124.addressee of the audit report 审计报告的收件人 *bSG48W("
125.unqualified opinion 无保留意见 rO%+)M$A
126.qualified opinion 保留意见 E8<i PTJs
127.disclaimer of opinion 无法表示意见 =V
7w CW
128.adverse opinion 否定意见 k ,(:[3J
129 Auditors‘Report审计报告 {[~,q\M[
130 internal audit内部审计 !|c5@0Wr
131 public sector audit政府审计 hzo,.hS's
账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach obolDh a
