1.audit 审计 cg-\|H1
2.attestation GS%ACk
鉴证 Ps@a@d"83
3.credibility )zzK\I6/EQ
可信赖程度 u dhj$:t
4.audit of financial statements 财务报表审计 h7iI=[_V
5.agreed-upon procedures 执行商定程序 "Cz8nG
6.high levels of assurance 高水平保证 K/+Y9JP9
7.compilation 编制 xWv@PqXD
8.reliability 可靠性 nwOT%@nw
9.relevance 相关性 /~?'zr
10.professional skepticism 职业谨慎 6PF7Wl7.
11.objectivity 客观性 {_GhS%
12. professional competence 专业胜任能力 >}tm8|IHoo
13.Senior/CPA-in-charge 项目经理 aXAV`%b
14.audit engagement letter 业务约定书 YY\$lM
15.recurring audit 连续审计 $wgHaSni
16.the client 委托人 fO+$`r>9
17.change CPA 更换注册会计师 Z=P]U
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18.the existing CPA 现任注册会计师 vN`2KCl~3
19.the successor CPA 后任注册会计师 K'6dlwn).
20.the preceding CPA前任注册会计师 r~&[Gaw
21.issue the audit report 出具审计报告 z@Klj qN
22.expert 专家 Z%]s+V)st
23.the board of directors 董事会 9ZbT41
24.knowledge of the entity‘ s business 了解被审计单位情况 5 *8V4ca
25.assess material misstatement risks评估重大错报风险 ,i>{yrsOh
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 K\w:'%>-
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 JDp"!x{O
29.the prior year‘s working papers 以前年度工作底稿 V 6DWYs>
30.minutes of meeting 会议纪要 _#9F@SCA
31.business risks 经营风险 t)!(s,;T
32.appropriateness 适当性 J>@T'#
33.accounting estimate 会计估计 }:04bIaV
34.management representations 管理层声明 0j}!4D+
35.going concern assumption 持续经营假设 ><t4 f(d
36.audit plan 审计计划 zla^j,
37.significant audit areas 重点审计领域 -rn%ASye
38.error 错误 7?U)V03
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 h83W;s
41.misappropriation of assets 侵占资产 F
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42.transactions without substance 虚假交易 ?@*hU2MTC
43.unusual pressures 异常压力 yYdow.b!
44.the suspected noncompliance 涉嫌存在违法行为 Kc3BVZ71
45.materialiy 重要性 8@$`'h^6
46.exceed the materiality level 超过重要性水平 `(2Y%L(r
47.approach the materiality level 接近重要性水平 &nKb<o
48.an acceptably low level 可接受水平 H
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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 *Y:;fl +v
50.misstatements or omissions 错报或漏报 _Se0,Uns
51.aggregate 总计 4p}?QR>tZ
52.subsequent events 期后事项 W@bZ~Q
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53.adjust the financial statements 调整财务报表 5$58z
54.perform additional audit procedures 实施追加的审计程序 !R`E+G@
55.audit risk 审计风险 4r+@7hnK
56.detection risk 检查风险 |~+i=y
57.inappropriate audit opinion 不适当的审计意见 j
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58.material misstatement 重大的错报 I_dO*k%l
59.tolerable misstatement 可容忍错报 n'5LY9"
60.the acceptable level of detection risk 可接受的检查风险 h4 X=d5qd
61.assessed level of material misstatement risk 重大错报风险的评估水平 l;~b:[r
62.simall business 小规模企业 bjO?k54I
63.accounting system 会计系统 *F^t)K2
64.test of control 控制测试 ;4MC/Q/
65.walk-through test 穿行测试 M:PEY*4H
66.communication 沟通 SsY:gp_
67.flow chart 流程图 H;1_"
68.reperformance of internal control 重新执行 Wx:He8N] H
69.audit evidence 审计证据 ehpU`vQz
70.substantive procedures 实质性程序 _HAtTW
71.assertions 认定 `K%f"by
72.esistence 存在 f>!H<4
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73.occurrence 发生 iaV%*
74.completeness 完整性 _9pcHhJux
75.rights and obligations 权利和义务 (:9=M5d
76.valuation and allocation 计价和分摊 vWs#4JoG
77.cutoff 截止 oAxRI+&|.
78.accuracy 准确性 q*^m8
79.classification 分类 _{
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80.inspection 检查 =$wQA
81.supervision of counting 监盘 Q?g#?z&Pu\
82.observation 观察 (i1q ".
83.confirmation 函证 O30eq 7(
84.computation 计算 Q2)CbH
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85.analytical procedures 分析程序 9OS~;9YR
86.vouch 核对 Y9SaYSX
87.trace 追查 ,SF>$
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88.audit sampling 审计抽样 <K:L.c!
89.error 误差 9< |nJt
90.expected error 预期误差 -T8'|"g
91.population 总体 `'vNHY
92.sampling risk 抽样风险 hN U.y
93.non- sampling risk 非抽样风险 =
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94.sampling unit 抽样单位 HYwtGj~5
95.statistical sampling 统计抽样 Nf^6t1se
96.tolerable error 可容忍误差 /*G-\|
97.the risk of under reliance 信赖不足风险 Oj F]K,$
98.the risk of over reliance 信赖过度风险 _g]h \3
99.the risk of incorrect rejection 误拒风险 1
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100. the risk of incorrect acceptance 误受风险 cD5N'3
101.working trial balance 试算平衡表 O4g2s8k
102.index and cross-referencing 索引和交叉索引 :5#iVa#<
103.cash receipt 现金收入 $fhR1A
104.cash disbursement 现金支出 UfNcI[xr
105.bank statement 银行对账单 ']:>Ww.S
106.bank reconciliation 银行存款余额调节表 wZs jbNf`K
107.balance sheet date 资产负债表日 K&{ruHoKB
108.net realizable value 可变现净值 -%_v b6u
109.storeroom 仓库 @#>YU
110.sale invoice 销售发票 peZ'sZ 6
111.price list 价目表 nkO4~p
112.positive confirmation request 积极式询证函 f~R`RBZ]9
113.negative confirmation request 消极式询证函 U:fGIEz{ZY
114.purchase requisition 请购单 *?x[pqGq
115.receiving report 验收报告 G
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116.gross margin 毛利 ai]KH7
117.manufacturing overhead 制造费用 iI$;%uY3g
118.material requisition 领料单 \^3cNw
119.inventory-taking 存货盘点 Vwpy/5Hmp
120.bond certificate 债券 S#F%OIx
121.stock certificate 股票 Ro.br:'Bw
122.audit report 审计报告 A2%RcKY7
123.entity 被审计单位 KPxf
124.addressee of the audit report 审计报告的收件人 QD;:!$Du
125.unqualified opinion 无保留意见 &`2$,zX#
126.qualified opinion 保留意见 vVFT0_
127.disclaimer of opinion 无法表示意见 ehV}}1>O
128.adverse opinion 否定意见 I~&*8)xM
129 Auditors‘Report审计报告 CTf39R|7_
130 internal audit内部审计 @^t1SP
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131 public sector audit政府审计 hr?0RPp}
账项基础审计accounting number-based audit /_V4gwb}|-
风险导向审计方法risk-oriented audit approach av>Ff6w)Y