1.audit 审计 %cF`x_h[j
2.attestation -^p{J
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鉴证 #xIg(nG
3.credibility |#Gxqq'
可信赖程度 @6
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4.audit of financial statements 财务报表审计 ]c(FgYc
5.agreed-upon procedures 执行商定程序 ni;_Un~
6.high levels of assurance 高水平保证 Ob0sB@
7.compilation 编制 ]7
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8.reliability 可靠性
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9.relevance 相关性 /!6 'K
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ZrN(Mp
12. professional competence 专业胜任能力 pc`P;Eui
13.Senior/CPA-in-charge 项目经理 o}N@Q-i gq
14.audit engagement letter 业务约定书 N_Us6X
15.recurring audit 连续审计 q"d9C)Md
16.the client 委托人 LuS@Kf8N+
17.change CPA 更换注册会计师 , ZsZzZ#
18.the existing CPA 现任注册会计师 kWzp*<lWe
19.the successor CPA 后任注册会计师 wE
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20.the preceding CPA前任注册会计师 ~Ntk-p
21.issue the audit report 出具审计报告 $|$@?H>K
22.expert 专家 O& Y;/$w
23.the board of directors 董事会 zIa={tU
24.knowledge of the entity‘ s business 了解被审计单位情况 KzHN|8$o
25.assess material misstatement risks评估重大错报风险 !BQt+4G7
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 v({O*OR
27.a general knowledge of ————- 初步了解―――的情况 bT:u|/I
28.a more knowledge of—————— 进一步了解的情况 -P]O t>%S
29.the prior year‘s working papers 以前年度工作底稿 Mc,79Ix"
30.minutes of meeting 会议纪要 ?9 huuJs7
31.business risks 经营风险 SioeIXU
32.appropriateness 适当性 `YOYC
33.accounting estimate 会计估计 0]d;)_`@
34.management representations 管理层声明 prJd'
35.going concern assumption 持续经营假设 gM96RY
36.audit plan 审计计划 W;u.@I&
37.significant audit areas 重点审计领域 4$-R|@,|_
38.error 错误 jcCAXk055
39.fraud舞弊 !LKxZ"
40.modified or additional procedures 修改或追加审计程序 E\iK_'#
41.misappropriation of assets 侵占资产 V^7.@BeT
42.transactions without substance 虚假交易 7D'\z
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43.unusual pressures 异常压力 teok *'b:
44.the suspected noncompliance 涉嫌存在违法行为 }*x1e_m}H
45.materialiy 重要性 1W|jC
46.exceed the materiality level 超过重要性水平 yP"2.9\erH
47.approach the materiality level 接近重要性水平 K V5
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48.an acceptably low level 可接受水平 "L>'X22ed
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 f_k'@e {
50.misstatements or omissions 错报或漏报 Dk
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51.aggregate 总计 7L~*%j
52.subsequent events 期后事项 & SXw=;B
53.adjust the financial statements 调整财务报表 ay8]"sa
54.perform additional audit procedures 实施追加的审计程序 c=sV"r?
55.audit risk 审计风险 IMM;LC%rD9
56.detection risk 检查风险 6uE20O<z]
57.inappropriate audit opinion 不适当的审计意见 :82T!
58.material misstatement 重大的错报 n|5\Q
59.tolerable misstatement 可容忍错报 3kxo1eb
60.the acceptable level of detection risk 可接受的检查风险 _S9)<RVI+
61.assessed level of material misstatement risk 重大错报风险的评估水平 45~x
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62.simall business 小规模企业 BlJiHz!
63.accounting system 会计系统 J|WE&5'
64.test of control 控制测试 +\=g&G,
65.walk-through test 穿行测试 J2O,wb)U
66.communication 沟通 tLzLO#/n
67.flow chart 流程图 dIC\U
68.reperformance of internal control 重新执行 ^4sfVpD2!
69.audit evidence 审计证据 :qm\FsO
70.substantive procedures 实质性程序 qT#e
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71.assertions 认定 Y"FV#<9@7E
72.esistence 存在 !Fl'?Kz
73.occurrence 发生 f-~Y
74.completeness 完整性 O84]J:b
75.rights and obligations 权利和义务 7xnj\9$m
76.valuation and allocation 计价和分摊 5=o ^/Vkc
77.cutoff 截止 e!VtDJDS
78.accuracy 准确性 +Tum K.
79.classification 分类 /A9RmTb
80.inspection 检查 5>}$]d/o
81.supervision of counting 监盘 Nh\vWAz9
82.observation 观察 x/,;:S
83.confirmation 函证 7I3_$uF
84.computation 计算 %+*=Vr
85.analytical procedures 分析程序 |~Dl<#58
86.vouch 核对 }nrjA0WN
87.trace 追查 =Jm[1Mgt
88.audit sampling 审计抽样 P~ObxY|
89.error 误差 u=:f%l
90.expected error 预期误差 DI\=udN
91.population 总体 eiK_JPF A-
92.sampling risk 抽样风险 Odwe1q&
93.non- sampling risk 非抽样风险 ,`t+X=#
94.sampling unit 抽样单位 F`g(vD>
95.statistical sampling 统计抽样 W
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96.tolerable error 可容忍误差 @^| [J
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97.the risk of under reliance 信赖不足风险 >oW]3)$4S
98.the risk of over reliance 信赖过度风险 HA'~1$#z
99.the risk of incorrect rejection 误拒风险 .UPh
100. the risk of incorrect acceptance 误受风险 Tpl]\L1v-
101.working trial balance 试算平衡表 REW[`MBQ
102.index and cross-referencing 索引和交叉索引 svpQ.Q
103.cash receipt 现金收入 -,8LL@_
104.cash disbursement 现金支出 QF
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105.bank statement 银行对账单 a=2.Y?
106.bank reconciliation 银行存款余额调节表 s%:fZ7y
107.balance sheet date 资产负债表日 T;6M UmyC
108.net realizable value 可变现净值 %]+R>+
109.storeroom 仓库 R U)(|;
110.sale invoice 销售发票 B=0^Rysg
111.price list 价目表 NO!Qo:
112.positive confirmation request 积极式询证函 f~VlCdf+
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 E+]}KX:
115.receiving report 验收报告 A.>mk598
116.gross margin 毛利
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117.manufacturing overhead 制造费用 (=j;rfvP
118.material requisition 领料单 K1@Pt}
119.inventory-taking 存货盘点 8?Zhh.
120.bond certificate 债券 yd;e;Bb7*
121.stock certificate 股票 G*9(O:
122.audit report 审计报告 <- \|>r Q
123.entity 被审计单位 (%
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124.addressee of the audit report 审计报告的收件人 l*l*5hA
125.unqualified opinion 无保留意见 E@GYl85fI
126.qualified opinion 保留意见 x7S\-<8
127.disclaimer of opinion 无法表示意见 /h>g-zb
128.adverse opinion 否定意见 2>o[
129 Auditors‘Report审计报告 | N/d}
130 internal audit内部审计 .\
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131 public sector audit政府审计 @j\:K<sk
账项基础审计accounting number-based audit :8`A
风险导向审计方法risk-oriented audit approach 1'&.6{)P