1.audit 审计 DLP
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2.attestation yl' @p 5n
鉴证 &3t[p=
3.credibility . vJl Tg
可信赖程度 okv`+VeA
4.audit of financial statements 财务报表审计 ?cRGdLP'D
5.agreed-upon procedures 执行商定程序 yoc;`hO-
6.high levels of assurance 高水平保证 zXRq ) ;s
7.compilation 编制 CW)JS3}W"
8.reliability 可靠性 mtunD;_Dek
9.relevance 相关性 xq<3*Bcw
10.professional skepticism 职业谨慎 Un[ 0or
11.objectivity 客观性 ^+'[:rE
12. professional competence 专业胜任能力 f}C$!Lhs
13.Senior/CPA-in-charge 项目经理 _>k&M7OU4
14.audit engagement letter 业务约定书 CfMC c:8mL
15.recurring audit 连续审计 !i{9wI
16.the client 委托人 Z|k>) pv@
17.change CPA 更换注册会计师 bB->7.GXu
18.the existing CPA 现任注册会计师 *`g'*R
19.the successor CPA 后任注册会计师 eGF+@)K1"
20.the preceding CPA前任注册会计师 tW)K pX
21.issue the audit report 出具审计报告 V ~%C me
22.expert 专家 ]QbT%0
23.the board of directors 董事会 .nG14i7C
24.knowledge of the entity‘ s business 了解被审计单位情况 yJRqX]MLA
25.assess material misstatement risks评估重大错报风险 6";ew:Ih^
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8uq`^l%KkZ
27.a general knowledge of ————- 初步了解―――的情况 :k
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28.a more knowledge of—————— 进一步了解的情况 qjrl$[`X:
29.the prior year‘s working papers 以前年度工作底稿 -\dcs?
30.minutes of meeting 会议纪要 g;n6hXq4
31.business risks 经营风险 b$W~ w*O
32.appropriateness 适当性 Z,Z4Sp
33.accounting estimate 会计估计 "!F%X %/
34.management representations 管理层声明 j'QPJ(`~1l
35.going concern assumption 持续经营假设 HZJ)q`1E
36.audit plan 审计计划 |@*3
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37.significant audit areas 重点审计领域 )nM<qaI{
38.error 错误 +$;* " o
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 jo}yeGbU
41.misappropriation of assets 侵占资产 J \%SAit@
42.transactions without substance 虚假交易 S8Ec.]T
43.unusual pressures 异常压力 ALY3en9,
44.the suspected noncompliance 涉嫌存在违法行为 gx ]5)O
45.materialiy 重要性 GVK c4HGt
46.exceed the materiality level 超过重要性水平 N}\%r&KR=
47.approach the materiality level 接近重要性水平 W_bp~Wu
48.an acceptably low level 可接受水平 qvs&*lBY
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 V7}]39m(s
50.misstatements or omissions 错报或漏报 \M U-D,@
51.aggregate 总计 m<liPl
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52.subsequent events 期后事项 w}WfQj
53.adjust the financial statements 调整财务报表 q*'-G]tH=
54.perform additional audit procedures 实施追加的审计程序 RE%2 5t|
55.audit risk 审计风险 s$D"
56.detection risk 检查风险 ? l>Ra0
57.inappropriate audit opinion 不适当的审计意见 ]*]#I?&'Hx
58.material misstatement 重大的错报 [fZhfZ)<
59.tolerable misstatement 可容忍错报 ]]^r)&pox
60.the acceptable level of detection risk 可接受的检查风险 $No^\.mV
61.assessed level of material misstatement risk 重大错报风险的评估水平 9~5LKg7Ac
62.simall business 小规模企业 >z|bQW#2
63.accounting system 会计系统 s/\ <;g:u^
64.test of control 控制测试 k((kx:
65.walk-through test 穿行测试 4L _AhX7
66.communication 沟通 'A{B[
67.flow chart 流程图 K0'= O
68.reperformance of internal control 重新执行 w/, A@fLL
69.audit evidence 审计证据 &\iMIJ-
70.substantive procedures 实质性程序 lKBI3oYn
71.assertions 认定 yW]>v>l:Eg
72.esistence 存在 Ov~vK\
73.occurrence 发生 7:'5q]9
74.completeness 完整性 's\rQ- TV
75.rights and obligations 权利和义务 @ *&`1
76.valuation and allocation 计价和分摊 l[K
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77.cutoff 截止 c yH=LjgJf
78.accuracy 准确性 a^eR~efdu@
79.classification 分类 O^DLp/vM
80.inspection 检查 cMoBYk
81.supervision of counting 监盘 :/\KVz'fw}
82.observation 观察 5h [<!f=
83.confirmation 函证 :qvA'.L/;z
84.computation 计算 U&o ~U] rm
85.analytical procedures 分析程序 IO{iQ-Mg
86.vouch 核对 X- P%^mK
87.trace 追查 q-r5z GI
88.audit sampling 审计抽样 vs2xx`Y<Lq
89.error 误差 :4x&B^,53
90.expected error 预期误差 ,8)aK y
91.population 总体 #SR )tU
92.sampling risk 抽样风险 R,+"^:}
93.non- sampling risk 非抽样风险 X&gXhr#dL\
94.sampling unit 抽样单位 @@5Ju I-!
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 ?OBB)hj
97.the risk of under reliance 信赖不足风险 bC,SE*F\
98.the risk of over reliance 信赖过度风险 :v%iF!+.P
99.the risk of incorrect rejection 误拒风险 LM*m> n*
100. the risk of incorrect acceptance 误受风险 ')Qb,#/,%
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 =
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103.cash receipt 现金收入 l'R uzBQr
104.cash disbursement 现金支出 "u3 N9
105.bank statement 银行对账单 (AT)w/
106.bank reconciliation 银行存款余额调节表 2>vn'sXdj
107.balance sheet date 资产负债表日 7!A3PDAe
108.net realizable value 可变现净值 J@RV ^2
109.storeroom 仓库 qz
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110.sale invoice 销售发票 fl71{jJ_
111.price list 价目表 {
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112.positive confirmation request 积极式询证函 ar:qCq$\
113.negative confirmation request 消极式询证函 Qy\K oo
114.purchase requisition 请购单 i)[~]D.EH8
115.receiving report 验收报告 Z9UNp[ 0
116.gross margin 毛利 6Z!OD(/e
117.manufacturing overhead 制造费用 / jN &VpDG
118.material requisition 领料单 mU;\,96#
119.inventory-taking 存货盘点 (P 9$Ei0fv
120.bond certificate 债券 }b / G{92
121.stock certificate 股票 puK /;nns
122.audit report 审计报告 ;|.IUXEgcF
123.entity 被审计单位 K~14;
124.addressee of the audit report 审计报告的收件人 ,S7M4ajVZB
125.unqualified opinion 无保留意见 bX` VIFc
126.qualified opinion 保留意见 +f\r?8s
127.disclaimer of opinion 无法表示意见 2KQpmNN
128.adverse opinion 否定意见 ~c|{PZ9U
129 Auditors‘Report审计报告 ^w~Utx4
130 internal audit内部审计 .!Os'Y9[ ,
131 public sector audit政府审计 d~w}{LR[1
账项基础审计accounting number-based audit t**o<p#)f
风险导向审计方法risk-oriented audit approach J-Wp hc!m
