1.audit 审计 <v"R.<
2.attestation :tc@2/>!O
鉴证 6gU96Z
3.credibility *l(7D(#
可信赖程度 \,'m</o~,
4.audit of financial statements 财务报表审计 /`Ug9,*
5.agreed-upon procedures 执行商定程序 %HhBt5w
6.high levels of assurance 高水平保证 0gu_yg! R
7.compilation 编制 s-NX o
8.reliability 可靠性 M:=J^0
9.relevance 相关性 ^L,K& Jd
10.professional skepticism 职业谨慎 K6)
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11.objectivity 客观性 (=FRmdeYl1
12. professional competence 专业胜任能力 3xy<tqfr
13.Senior/CPA-in-charge 项目经理 WSPI|#Xr%
14.audit engagement letter 业务约定书 8$]1M,$r
15.recurring audit 连续审计 h7*J9[$
16.the client 委托人 ,=uD^n:
17.change CPA 更换注册会计师 "6("9"
18.the existing CPA 现任注册会计师 SjK
19.the successor CPA 后任注册会计师 !K#qe Y}
20.the preceding CPA前任注册会计师 L@rcK!s,lD
21.issue the audit report 出具审计报告 Qry@
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22.expert 专家 fQ7V/x!
23.the board of directors 董事会 \Zb;'eDv
24.knowledge of the entity‘ s business 了解被审计单位情况 kx8G
25.assess material misstatement risks评估重大错报风险 ^23~ZHu
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 m%0p\Y-/
27.a general knowledge of ————- 初步了解―――的情况 Q@= Q0
28.a more knowledge of—————— 进一步了解的情况 Mg+2.
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29.the prior year‘s working papers 以前年度工作底稿 t"sBPLU\
30.minutes of meeting 会议纪要 Q1lyj7c#x
31.business risks 经营风险 M+oHtX$
32.appropriateness 适当性 I !
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33.accounting estimate 会计估计 gZVc 5u<
34.management representations 管理层声明 ]|#+zx|/D
35.going concern assumption 持续经营假设 @s*-%N^:[L
36.audit plan 审计计划 [=C6U_vU
37.significant audit areas 重点审计领域 eB2a-,
38.error 错误 (xycJ`N
39.fraud舞弊 t <~h'U
40.modified or additional procedures 修改或追加审计程序 ;2G*wR
41.misappropriation of assets 侵占资产 }YQX~="
42.transactions without substance 虚假交易 yER(6V'\iQ
43.unusual pressures 异常压力 NCveSP
44.the suspected noncompliance 涉嫌存在违法行为 9p85Pv [M=
45.materialiy 重要性 +8T?{
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46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 rV.}PtcFY
48.an acceptably low level 可接受水平 *9
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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 b\f
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50.misstatements or omissions 错报或漏报 &{5,:%PXw
51.aggregate 总计 VC
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52.subsequent events 期后事项 :x3QRF
53.adjust the financial statements 调整财务报表 cs48*+m
54.perform additional audit procedures 实施追加的审计程序 m5n#v
55.audit risk 审计风险 .Cv6kgB@c
56.detection risk 检查风险 _=>He=v/
57.inappropriate audit opinion 不适当的审计意见 #Bze,?@
58.material misstatement 重大的错报 v4<nI;Ux
59.tolerable misstatement 可容忍错报 3l]lwV
60.the acceptable level of detection risk 可接受的检查风险 D'>_I.
61.assessed level of material misstatement risk 重大错报风险的评估水平 kb%;=t2
62.simall business 小规模企业 q$L%36u~/
63.accounting system 会计系统 7jrt7[{
64.test of control 控制测试 `b&%Hm
65.walk-through test 穿行测试 yNBQGSH
66.communication 沟通 E#RDqL*J
67.flow chart 流程图
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68.reperformance of internal control 重新执行 E#34Wh2z
69.audit evidence 审计证据 y
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70.substantive procedures 实质性程序 8bGd} (
71.assertions 认定 Mc
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72.esistence 存在 (le9q5Qr.
73.occurrence 发生 B^=-Z8
74.completeness 完整性 pp?D7S
75.rights and obligations 权利和义务 F~ty!(c
76.valuation and allocation 计价和分摊 U)TUOwF
77.cutoff 截止 3ZuZ/=
78.accuracy 准确性 XT
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79.classification 分类 `?H]h"{7Q
80.inspection 检查 +.8
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81.supervision of counting 监盘 te`$%NRl
82.observation 观察 W ~<^L\Lu
83.confirmation 函证 [&[k^C5
84.computation 计算 'ycJMYP8
85.analytical procedures 分析程序 b)#hSjWO#
86.vouch 核对 sfH_5
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87.trace 追查 UBKu/@[f@
88.audit sampling 审计抽样 o)|flI'vT
89.error 误差 gk4;>}
90.expected error 预期误差 >gQ>1Bwvi
91.population 总体 >~rTqtKd
92.sampling risk 抽样风险 0|q AxR-
93.non- sampling risk 非抽样风险 2ACCh4(/P
94.sampling unit 抽样单位 eu|YCYj)g
95.statistical sampling 统计抽样 hR
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96.tolerable error 可容忍误差 9)yJ:
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97.the risk of under reliance 信赖不足风险 ;]puq
98.the risk of over reliance 信赖过度风险 Y|m+d
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99.the risk of incorrect rejection 误拒风险 *-WpZGh
100. the risk of incorrect acceptance 误受风险 }v;V=%N+v
101.working trial balance 试算平衡表 ~Gp[_ %K
102.index and cross-referencing 索引和交叉索引 B4/>H|
103.cash receipt 现金收入 $p8xEcQdU#
104.cash disbursement 现金支出 sjTZF-
105.bank statement 银行对账单 Rh2+=N<X
106.bank reconciliation 银行存款余额调节表 E`JI>7
107.balance sheet date 资产负债表日 M.D1XX1/
108.net realizable value 可变现净值 BR_1MG'{)$
109.storeroom 仓库 r r %V.r;2
110.sale invoice 销售发票 qbr$>xH
111.price list 价目表 mUC)gA/
112.positive confirmation request 积极式询证函 ITQA0PISL
113.negative confirmation request 消极式询证函 u
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114.purchase requisition 请购单 ?,Xw[pR
115.receiving report 验收报告 FkDmP`Od
116.gross margin 毛利 }Bh8=F3O
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117.manufacturing overhead 制造费用 unzr0x
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118.material requisition 领料单 , pfG
119.inventory-taking 存货盘点 M^Yh|%M
120.bond certificate 债券 bP#:Oi0v`
121.stock certificate 股票 9=M$AB
122.audit report 审计报告 hFU
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123.entity 被审计单位 !TH)
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124.addressee of the audit report 审计报告的收件人 {W`%g^Z|H
125.unqualified opinion 无保留意见 SR
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126.qualified opinion 保留意见 /62!cp/F/D
127.disclaimer of opinion 无法表示意见 w"F
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128.adverse opinion 否定意见 y7 cl_ rK
129 Auditors‘Report审计报告 #MkTkm&r
130 internal audit内部审计 .sW|Id )
131 public sector audit政府审计 Es`Px_k
账项基础审计accounting number-based audit &B;~
风险导向审计方法risk-oriented audit approach wm@@$