1.audit 审计 <tEN1i
2.attestation F:8cd^d~u
鉴证 F1@gYNbI,
3.credibility T/%s7!E
可信赖程度 BO b#9r
4.audit of financial statements 财务报表审计 W*hRYgaX3
5.agreed-upon procedures 执行商定程序 i%+p\eeq*
6.high levels of assurance 高水平保证 K"cN`Kj<*-
7.compilation 编制 =NH
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8.reliability 可靠性 ( _ZOUMe
9.relevance 相关性 g`jO
10.professional skepticism 职业谨慎 pZ/aZg1Ld
11.objectivity 客观性 zkdyfl5
12. professional competence 专业胜任能力 pI>i1f=W
13.Senior/CPA-in-charge 项目经理 #:v e3gWl
14.audit engagement letter 业务约定书 "%aJ'l2
15.recurring audit 连续审计 Xi'y-cV
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16.the client 委托人 f$x\~y<[
17.change CPA 更换注册会计师 1{oq8LB
18.the existing CPA 现任注册会计师 ,y[wS5li
19.the successor CPA 后任注册会计师 fPs'A
20.the preceding CPA前任注册会计师 Ly?gpOqu5
21.issue the audit report 出具审计报告 -E4e8'P;5
22.expert 专家 d/8I&{.
23.the board of directors 董事会 `e
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24.knowledge of the entity‘ s business 了解被审计单位情况 m<>3GF,5bP
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 j*m7&wOE
27.a general knowledge of ————- 初步了解―――的情况 ;Cdrjx
28.a more knowledge of—————— 进一步了解的情况 \N\Jny
29.the prior year‘s working papers 以前年度工作底稿 Tp.0@aC
30.minutes of meeting 会议纪要 [N}:Di,S
31.business risks 经营风险 y!SElKj
32.appropriateness 适当性 x4cP%{n
33.accounting estimate 会计估计 }fW@8ji\
34.management representations 管理层声明 g_G'%{T7
35.going concern assumption 持续经营假设 e9;<9uX
36.audit plan 审计计划 [q/=%8qLUA
37.significant audit areas 重点审计领域 TOo0rcl
38.error 错误 1!"0fZh9U
39.fraud舞弊 @,D 3$P8}
40.modified or additional procedures 修改或追加审计程序 33lD`4i+
41.misappropriation of assets 侵占资产 Gb6t`dSzz
42.transactions without substance 虚假交易 48CLnyYiF
43.unusual pressures 异常压力 vu[+UF\G
44.the suspected noncompliance 涉嫌存在违法行为 0^4uZeW?
45.materialiy 重要性 K.?~@5%
46.exceed the materiality level 超过重要性水平 `1F[.DdF
47.approach the materiality level 接近重要性水平 HTK79
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48.an acceptably low level 可接受水平 Gn+D%5)$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 XSkN9LqZ
50.misstatements or omissions 错报或漏报 R9o3T)9V
51.aggregate 总计 I"4j152P|
52.subsequent events 期后事项 KH)(xB=
53.adjust the financial statements 调整财务报表 ^w.x~#zI
54.perform additional audit procedures 实施追加的审计程序 Yxye?R-:
55.audit risk 审计风险 u+eA>{
56.detection risk 检查风险 .%7#o
57.inappropriate audit opinion 不适当的审计意见 D.H$4[u;j
58.material misstatement 重大的错报 $\l7aA5~
59.tolerable misstatement 可容忍错报 =e/{fUg8f
60.the acceptable level of detection risk 可接受的检查风险 M7&u_Cn?
61.assessed level of material misstatement risk 重大错报风险的评估水平 &B\tcF
62.simall business 小规模企业 |ahleu
63.accounting system 会计系统 6RV]9
64.test of control 控制测试 *R.Q!Lv+
65.walk-through test 穿行测试 /238pg~Cw5
66.communication 沟通 ]w.:K*_=
67.flow chart 流程图 t>QAM6[
68.reperformance of internal control 重新执行 vr<6j/ty
69.audit evidence 审计证据 :B?XNo
70.substantive procedures 实质性程序 E(A7D XzbR
71.assertions 认定 [Q&{#%M
72.esistence 存在 `JyTS~v$
73.occurrence 发生 TQDb\d8,f
74.completeness 完整性 5K13
75.rights and obligations 权利和义务 jy`jxOoG~Z
76.valuation and allocation 计价和分摊 TSXa#SKp
77.cutoff 截止 W8j)2nKD
78.accuracy 准确性 "h'0&ZP~_
79.classification 分类 Hzs]\%"
80.inspection 检查 mHjds77e
81.supervision of counting 监盘 nYG$V)iCb
82.observation 观察 YRF%].A%2
83.confirmation 函证 'NF_!D
84.computation 计算 +v:t
85.analytical procedures 分析程序 v]|^.x:
86.vouch 核对 3+_? /}<
87.trace 追查 6Clxe Lk
88.audit sampling 审计抽样 #9 5.KkF
89.error 误差 )NJD+yQ%
90.expected error 预期误差 } 5i
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91.population 总体
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92.sampling risk 抽样风险 [uP_F,Y/
93.non- sampling risk 非抽样风险 (KR$PLxDK
94.sampling unit 抽样单位 es@_6ol.@
95.statistical sampling 统计抽样 U2z1HIs
96.tolerable error 可容忍误差 [8AGW7_
97.the risk of under reliance 信赖不足风险 GGk.-Ew@
98.the risk of over reliance 信赖过度风险 I#QBJ#
99.the risk of incorrect rejection 误拒风险 k`Nc<nN
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100. the risk of incorrect acceptance 误受风险 a9PSg/p
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 7E
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103.cash receipt 现金收入 dABmK;
104.cash disbursement 现金支出 n5dFp%k
105.bank statement 银行对账单 iLw O4i
106.bank reconciliation 银行存款余额调节表 @O9.~6
107.balance sheet date 资产负债表日 GFasGHAw
108.net realizable value 可变现净值 {LfVV5?
109.storeroom 仓库 )K.~A&y@
110.sale invoice 销售发票 mw%do&e
111.price list 价目表 @'`!2[2'?
112.positive confirmation request 积极式询证函 }N^.4HOS8
113.negative confirmation request 消极式询证函 s 7re
114.purchase requisition 请购单 \G}EI|Wo
115.receiving report 验收报告 "1>I/
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116.gross margin 毛利
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117.manufacturing overhead 制造费用 rLO1Sv
118.material requisition 领料单 xWlj.Tjt}
119.inventory-taking 存货盘点 :5hKE(3Q
120.bond certificate 债券 K5gh7
121.stock certificate 股票 @ SaU2
122.audit report 审计报告 2i
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123.entity 被审计单位 L
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124.addressee of the audit report 审计报告的收件人 .w3.zZ0[
125.unqualified opinion 无保留意见 )$K )`uqb
126.qualified opinion 保留意见 U<J4\|1?7'
127.disclaimer of opinion 无法表示意见 \xG>>A%
128.adverse opinion 否定意见 e9/:q"*)/
129 Auditors‘Report审计报告 ~ *RG|4#
130 internal audit内部审计 j:K>3?
131 public sector audit政府审计 t%H
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账项基础审计accounting number-based audit 89T xd9X
风险导向审计方法risk-oriented audit approach '"&M4.J{