1.audit 审计 WT!\X["FI$
2.attestation MJ/%$
鉴证 n]f bV/ x
3.credibility i7FR78^
可信赖程度 ].f,3it g&
4.audit of financial statements 财务报表审计 6.
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5.agreed-upon procedures 执行商定程序 \lakT_x
6.high levels of assurance 高水平保证 @[kM1:G-F{
7.compilation 编制 ]j$p _s>
8.reliability 可靠性 E!~2\qKT
9.relevance 相关性 H!>oLui
10.professional skepticism 职业谨慎 l5OV!<7~X
11.objectivity 客观性 dQ|Ht[ s=
12. professional competence 专业胜任能力 wfTv<WG,.E
13.Senior/CPA-in-charge 项目经理 Qp.!U~
14.audit engagement letter 业务约定书 K2M NaB
15.recurring audit 连续审计 ,p`b Wm
16.the client 委托人 SF7b1jr
17.change CPA 更换注册会计师 zU tf& Ih
18.the existing CPA 现任注册会计师 m'"VuH?^
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 ;A B ,:*
21.issue the audit report 出具审计报告 "/Q(UV<d
22.expert 专家 bnY8.Lpf|
23.the board of directors 董事会 2 &K|~~
24.knowledge of the entity‘ s business 了解被审计单位情况 C(*@-N pf[
25.assess material misstatement risks评估重大错报风险 -LK(C`gB
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7`<? f O
27.a general knowledge of ————- 初步了解―――的情况 |{IU<o
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28.a more knowledge of—————— 进一步了解的情况 .-~% w
29.the prior year‘s working papers 以前年度工作底稿 kCjI`=7$[
30.minutes of meeting 会议纪要 [%,=0P}
31.business risks 经营风险 & O\! !1%
32.appropriateness 适当性 `"mK\M
33.accounting estimate 会计估计 p}|wO&4h
34.management representations 管理层声明 dB/I2uGl>
35.going concern assumption 持续经营假设 "v (]"L
36.audit plan 审计计划 R/cq00g
37.significant audit areas 重点审计领域 I5O H=,y`
38.error 错误 Y9y*" :&%
39.fraud舞弊 )0d".Q|v4
40.modified or additional procedures 修改或追加审计程序 m:O2_%\l
41.misappropriation of assets 侵占资产 (C|V-}/*m
42.transactions without substance 虚假交易 U105u.#7
43.unusual pressures 异常压力 [ Q_| 6Di
44.the suspected noncompliance 涉嫌存在违法行为 EjE`S_i=
45.materialiy 重要性 HF[%/Tu
46.exceed the materiality level 超过重要性水平 Yn2^n
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47.approach the materiality level 接近重要性水平 cE>/iZc
48.an acceptably low level 可接受水平 gL"Q.ybA
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 +9rbQ? '
50.misstatements or omissions 错报或漏报 &0Zk3D4
51.aggregate 总计 &:f'{>3
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52.subsequent events 期后事项 /r@
53.adjust the financial statements 调整财务报表 o?
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54.perform additional audit procedures 实施追加的审计程序 Q09~vFBg
55.audit risk 审计风险 = d.W'q|
56.detection risk 检查风险 |F {E4mg(o
57.inappropriate audit opinion 不适当的审计意见 #|h8u`
58.material misstatement 重大的错报 n( O p<
59.tolerable misstatement 可容忍错报 V goKi
60.the acceptable level of detection risk 可接受的检查风险 <
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ?o5#V e$-X
62.simall business 小规模企业 }(}vlL
63.accounting system 会计系统 * t9qH
64.test of control 控制测试 ~cj:AI F
65.walk-through test 穿行测试 y/VmjsN}
66.communication 沟通 Z@O
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67.flow chart 流程图 l^?A8jG
68.reperformance of internal control 重新执行 'z!#E!i
69.audit evidence 审计证据 0 3
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70.substantive procedures 实质性程序 ` ^k<.O
71.assertions 认定 0MGK3o)
72.esistence 存在 S %#Mu|
73.occurrence 发生 k r^#B^
74.completeness 完整性 %-po6Vf
75.rights and obligations 权利和义务 Cs=i9.-A
76.valuation and allocation 计价和分摊 N ] /d
77.cutoff 截止 }mZ*f y0t
78.accuracy 准确性 xi= uX xl
79.classification 分类 D|3QLG
80.inspection 检查 y+R$pz X
81.supervision of counting 监盘 [N+ru c?)
82.observation 观察 O' U,|A
83.confirmation 函证 %t. IxMY
84.computation 计算 g c=| < (
85.analytical procedures 分析程序 LOkDx2@g
86.vouch 核对 oioN0EuDk
87.trace 追查 g~u!,Zc
88.audit sampling 审计抽样 qZ1PC>
89.error 误差 [/j-d
90.expected error 预期误差 4zb V' ]
91.population 总体 0LuY"(LR
92.sampling risk 抽样风险 vAxtN RS
93.non- sampling risk 非抽样风险 {z
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94.sampling unit 抽样单位 baG I( Dk
95.statistical sampling 统计抽样 7O :Gi*MA
96.tolerable error 可容忍误差 Ggjb86v\
97.the risk of under reliance 信赖不足风险 *9^k^h(r&4
98.the risk of over reliance 信赖过度风险 scwlW
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99.the risk of incorrect rejection 误拒风险 4HmRsOl
100. the risk of incorrect acceptance 误受风险 D"5~-9<
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 kIo ?<=F8T
103.cash receipt 现金收入 ]HT>-Ba;{h
104.cash disbursement 现金支出 1&nrZG9
105.bank statement 银行对账单 nwH|Hs riU
106.bank reconciliation 银行存款余额调节表 _fw'c*j
107.balance sheet date 资产负债表日 #2,L)E\G8e
108.net realizable value 可变现净值 "+Rm4_
109.storeroom 仓库 Z6pDQ^Ii
110.sale invoice 销售发票 K 2v)"|T)
111.price list 价目表 -W
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112.positive confirmation request 积极式询证函 U t@)<N
113.negative confirmation request 消极式询证函 zaPR>:r0
114.purchase requisition 请购单 ?q`mr_x%?
115.receiving report 验收报告 M!@[lJ
116.gross margin 毛利 ePdzQsnVe
117.manufacturing overhead 制造费用 {
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118.material requisition 领料单 Q"uu&JC
119.inventory-taking 存货盘点 !O emS 7{
120.bond certificate 债券 NYRNop( N#
121.stock certificate 股票
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122.audit report 审计报告 roQI P%h!
123.entity 被审计单位 VlvDodV
124.addressee of the audit report 审计报告的收件人 F@3,>~[%I
125.unqualified opinion 无保留意见 $nWmoe)
126.qualified opinion 保留意见 |3@]5f&
127.disclaimer of opinion 无法表示意见 U {v_0\ES
128.adverse opinion 否定意见 " WL
129 Auditors‘Report审计报告 vS< e/e+
130 internal audit内部审计 4f5$^uN$qA
131 public sector audit政府审计 a[
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账项基础审计accounting number-based audit \ 02e
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风险导向审计方法risk-oriented audit approach h~t]WN
