1.audit 审计 ?[D3-4
2.attestation Xz+%Ym
鉴证 RLmOg{L
3.credibility 8+zW:0"[
可信赖程度 :t}\%%EbmE
4.audit of financial statements 财务报表审计 +)Z]<O
5.agreed-upon procedures 执行商定程序 D*XrK0#Z`
6.high levels of assurance 高水平保证 :QE5 7.
7.compilation 编制 L:R4&|E/t
8.reliability 可靠性 RJrz ~,}
9.relevance 相关性 oxwbq=a6yV
10.professional skepticism 职业谨慎 9BCW2@Kp
11.objectivity 客观性 >rSjP1-F
12. professional competence 专业胜任能力 U<Pjn)M~B
13.Senior/CPA-in-charge 项目经理 ~wvt:E,fC
14.audit engagement letter 业务约定书 DD|0?i
15.recurring audit 连续审计 a~$XD(w^
16.the client 委托人 DJP6Z
17.change CPA 更换注册会计师 ,T/Gv;wa2
18.the existing CPA 现任注册会计师 7=G2sOC
19.the successor CPA 后任注册会计师 S*h52li
20.the preceding CPA前任注册会计师 Kl1v^3\{
21.issue the audit report 出具审计报告 54
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22.expert 专家 p~pD`'%
23.the board of directors 董事会 ,UNb#=it
24.knowledge of the entity‘ s business 了解被审计单位情况 !NXjax\r
25.assess material misstatement risks评估重大错报风险 VF%QM;I[Rc
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 aO6\e>
27.a general knowledge of ————- 初步了解―――的情况 %pC<T*f
28.a more knowledge of—————— 进一步了解的情况 !FEc:qH
29.the prior year‘s working papers 以前年度工作底稿 6x+ujUBkK
30.minutes of meeting 会议纪要
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31.business risks 经营风险 !b8V&<
32.appropriateness 适当性 <I+k B^ Er
33.accounting estimate 会计估计 =7Ln&tZ
34.management representations 管理层声明 ?w3RqF@}
35.going concern assumption 持续经营假设 XlmX3RU
36.audit plan 审计计划 /]0qI
37.significant audit areas 重点审计领域 VUb>{&F[
38.error 错误 }LHYcNw^z
39.fraud舞弊 mypV
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40.modified or additional procedures 修改或追加审计程序 zj
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41.misappropriation of assets 侵占资产 b?H"/Mu.
42.transactions without substance 虚假交易 tpfgUZ{
43.unusual pressures 异常压力 ]\
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44.the suspected noncompliance 涉嫌存在违法行为 #mxOwvJ
45.materialiy 重要性 _&<n'fK[
46.exceed the materiality level 超过重要性水平 ]#tB[
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47.approach the materiality level 接近重要性水平 asWk]jjMG
48.an acceptably low level 可接受水平 gf|uZ9{
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 /K=OsMl2b8
50.misstatements or omissions 错报或漏报 |/Nh#
51.aggregate 总计 P/%7kD@5;
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 bA;OphO(
54.perform additional audit procedures 实施追加的审计程序 3I)~;>meo
55.audit risk 审计风险 mdi!Q1pS
56.detection risk 检查风险 i:lc]B
57.inappropriate audit opinion 不适当的审计意见 s~M4. 06P
58.material misstatement 重大的错报 cslC+e/
59.tolerable misstatement 可容忍错报 727#7Bo
60.the acceptable level of detection risk 可接受的检查风险 I
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Llfl I
62.simall business 小规模企业 !)s(Lv%]
63.accounting system 会计系统 aLk3Yg@X
64.test of control 控制测试 m+QS -woHn
65.walk-through test 穿行测试 ]'.qRTz'\t
66.communication 沟通 ot0teNF
67.flow chart 流程图 3Y#Q'r?
68.reperformance of internal control 重新执行 1p&.\ ^
69.audit evidence 审计证据 uGU2
70.substantive procedures 实质性程序 ak(s@@
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71.assertions 认定 @0 +\:F
72.esistence 存在 =RoE=)1&-
73.occurrence 发生 5 jrR]X
74.completeness 完整性 ]U?nYppV
75.rights and obligations 权利和义务 SN6 QX!3
76.valuation and allocation 计价和分摊 {FJMcO=
77.cutoff 截止 .K
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78.accuracy 准确性 _i=*0Q
79.classification 分类 Gp9 <LB\,
80.inspection 检查 /s?%ft#-9o
81.supervision of counting 监盘 u>XXKlW:
82.observation 观察 l@`k:?
83.confirmation 函证 ]LE,4[VxRz
84.computation 计算 mnt&!X4<
85.analytical procedures 分析程序 O,$*`RZpx
86.vouch 核对 Q2CGC+
87.trace 追查 H_xHoCLI
88.audit sampling 审计抽样 Xo PJ?63
89.error 误差 ?1Nz
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90.expected error 预期误差 5ibr1zs
91.population 总体 CL<-3y*
92.sampling risk 抽样风险 ={g"cx
93.non- sampling risk 非抽样风险 oodA&0{)d
94.sampling unit 抽样单位 +3,7 Apj
95.statistical sampling 统计抽样 rwWOhD)RU
96.tolerable error 可容忍误差 )nd^@G^
97.the risk of under reliance 信赖不足风险 7F`\Gz_2
98.the risk of over reliance 信赖过度风险 #X(2
99.the risk of incorrect rejection 误拒风险 vfSPgUB)
100. the risk of incorrect acceptance 误受风险 mnTF40l
101.working trial balance 试算平衡表 ^B"LT>.[
102.index and cross-referencing 索引和交叉索引 c |0p'EQ
103.cash receipt 现金收入 tI^91I
104.cash disbursement 现金支出 /_{-~0Z=@B
105.bank statement 银行对账单 aB%.]bi
106.bank reconciliation 银行存款余额调节表 `E~"T
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107.balance sheet date 资产负债表日 ~-"CU:$o
108.net realizable value 可变现净值 tP_.-//
109.storeroom 仓库 xI,3(A.
110.sale invoice 销售发票 LWr YKi
111.price list 价目表 =
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112.positive confirmation request 积极式询证函 >s<Bu' r
113.negative confirmation request 消极式询证函 VgPlIIHh5
114.purchase requisition 请购单 /&6{}n
115.receiving report 验收报告 2j
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116.gross margin 毛利 m2SJ\1 J=
117.manufacturing overhead 制造费用 |AvPg
118.material requisition 领料单 lz^Vi!|p
119.inventory-taking 存货盘点 G}U <^]c
120.bond certificate 债券 ~n -N
121.stock certificate 股票 BOpZ8p'eH1
122.audit report 审计报告 A6z2KVk
123.entity 被审计单位 fb Bu^]^S
124.addressee of the audit report 审计报告的收件人 u<j;+-]8h
125.unqualified opinion 无保留意见 P`rfDQoZ
126.qualified opinion 保留意见 bI.hG32
127.disclaimer of opinion 无法表示意见 :1d;jx>
128.adverse opinion 否定意见 ;X}2S!7Ko
129 Auditors‘Report审计报告 UV(`.
130 internal audit内部审计 nscnG5'{+
131 public sector audit政府审计 =t N}4
账项基础审计accounting number-based audit [C!*7h
风险导向审计方法risk-oriented audit approach 4EYD
5