1.audit 审计 [%;LZZgl
2.attestation WRZi^B8@
鉴证 $EW31R5h<s
3.credibility ;j=/2vU~@
可信赖程度 MHVqRYz
4.audit of financial statements 财务报表审计 iU9de
5.agreed-upon procedures 执行商定程序 'Fo*h6=
6.high levels of assurance 高水平保证 ]kbmbO?M
7.compilation 编制 @!'
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8.reliability 可靠性 6g8{;6x
9.relevance 相关性 zCL/
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10.professional skepticism 职业谨慎 `j0T[Pi
11.objectivity 客观性 Y fk[mo
12. professional competence 专业胜任能力 ,d)!&y
13.Senior/CPA-in-charge 项目经理 -q&VV,
14.audit engagement letter 业务约定书 hEsCOcEG
15.recurring audit 连续审计 \E9Z
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16.the client 委托人 v~q2D"
17.change CPA 更换注册会计师 I8gGP'
18.the existing CPA 现任注册会计师 L{bcmo\U
19.the successor CPA 后任注册会计师 !1C3{
20.the preceding CPA前任注册会计师 *PMvA1eN=#
21.issue the audit report 出具审计报告 );@Dr!H
22.expert 专家 CY)/1 # J
23.the board of directors 董事会 o;
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24.knowledge of the entity‘ s business 了解被审计单位情况 Fj"gCBaR
25.assess material misstatement risks评估重大错报风险 :g2?)Er-
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *GbC`X)
27.a general knowledge of ————- 初步了解―――的情况 g)!B};AA
28.a more knowledge of—————— 进一步了解的情况 Z*.fSmT8)
29.the prior year‘s working papers 以前年度工作底稿 A`Z!=og=
30.minutes of meeting 会议纪要 O;ZU{VY
31.business risks 经营风险 LH"MJ
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32.appropriateness 适当性 w3 PE.A"Q
33.accounting estimate 会计估计 ;E(gl$c:
34.management representations 管理层声明 699z@>$}
35.going concern assumption 持续经营假设 Gbw
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36.audit plan 审计计划
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37.significant audit areas 重点审计领域 -dsB@nPiUw
38.error 错误 ^HLi1w|
39.fraud舞弊 N)lzX X
40.modified or additional procedures 修改或追加审计程序 'j !!h4
41.misappropriation of assets 侵占资产 4wX{ N
42.transactions without substance 虚假交易 _Hl[Fit<j1
43.unusual pressures 异常压力 &Sj<X`^
44.the suspected noncompliance 涉嫌存在违法行为 8*6vX! Z|
45.materialiy 重要性 bENfEOf,
46.exceed the materiality level 超过重要性水平 NO P~?p
47.approach the materiality level 接近重要性水平 M-K<w(,X
48.an acceptably low level 可接受水平 'v*
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 'BpK(PlUh
50.misstatements or omissions 错报或漏报 -i V&-oP
51.aggregate 总计 G`ZpFg0Y
52.subsequent events 期后事项 @%IZKYfc~
53.adjust the financial statements 调整财务报表 `mQY%p|
54.perform additional audit procedures 实施追加的审计程序 @4B+<,i
55.audit risk 审计风险 s!~M,zsQN
56.detection risk 检查风险 {lT9gJ+
57.inappropriate audit opinion 不适当的审计意见 HLg/=VF7?
58.material misstatement 重大的错报 ?t'ZX~k
59.tolerable misstatement 可容忍错报 0J_ AX
60.the acceptable level of detection risk 可接受的检查风险 m( C7Fa
61.assessed level of material misstatement risk 重大错报风险的评估水平 Nb>|9nu
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62.simall business 小规模企业 d;Z<")
63.accounting system 会计系统 :&mYz(1q
64.test of control 控制测试 'jZ2^
65.walk-through test 穿行测试 6i(V+
66.communication 沟通 X1]&j2WR
67.flow chart 流程图 p.n]y=o.)
68.reperformance of internal control 重新执行 r) T^ Td1
69.audit evidence 审计证据 ZD6rD(l9
70.substantive procedures 实质性程序 i6-q%%]6
71.assertions 认定 hqnJ@N$yY
72.esistence 存在 g^NdN46%
73.occurrence 发生 f-y4V}
74.completeness 完整性 mn{8"@Z
75.rights and obligations 权利和义务 nZfTK>)A0
76.valuation and allocation 计价和分摊 U#ueG
77.cutoff 截止 (zWzF_v
78.accuracy 准确性 GxLoNVr
79.classification 分类 1.o-2:]E
80.inspection 检查 )F0_V
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81.supervision of counting 监盘 >MUwT$szs
82.observation 观察 #StD]d
83.confirmation 函证 GD}3r:wDs
84.computation 计算 JS642T
85.analytical procedures 分析程序 4\pi<#X
86.vouch 核对 ;Z-Cn.
87.trace 追查 mq[(yR
88.audit sampling 审计抽样
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89.error 误差 Xj&{M[k<
90.expected error 预期误差 ]}<.Y[!S
91.population 总体 }H?8~S=
92.sampling risk 抽样风险 ~2
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93.non- sampling risk 非抽样风险 LXVm0IOFF
94.sampling unit 抽样单位 oIt.Pc~;'#
95.statistical sampling 统计抽样 Xl#vVyO
96.tolerable error 可容忍误差 aj20, w
97.the risk of under reliance 信赖不足风险 A]Zp1XEG
98.the risk of over reliance 信赖过度风险 T$06DS
99.the risk of incorrect rejection 误拒风险 weT33O"!1
100. the risk of incorrect acceptance 误受风险 #KXaz Zu"
101.working trial balance 试算平衡表 <.HHV91
102.index and cross-referencing 索引和交叉索引 X9/V;!
103.cash receipt 现金收入 Sr)/
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104.cash disbursement 现金支出 WnLgpt2G
105.bank statement 银行对账单 uwj/]#`
106.bank reconciliation 银行存款余额调节表 Oe'Nn250
107.balance sheet date 资产负债表日 '# "Z$
108.net realizable value 可变现净值 UY5ia4_D
109.storeroom 仓库 +N5G4t#.
110.sale invoice 销售发票 [])M2_
111.price list 价目表 +#6WORH0S
112.positive confirmation request 积极式询证函 V8NJ0fF
113.negative confirmation request 消极式询证函 b*nytF
114.purchase requisition 请购单 bS
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115.receiving report 验收报告 5dMIv<#T`
116.gross margin 毛利 3rZFN
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117.manufacturing overhead 制造费用 %{yr#F=t#]
118.material requisition 领料单 @?aNvWeavH
119.inventory-taking 存货盘点 [{Fr{La`D'
120.bond certificate 债券 KA`1IW;
121.stock certificate 股票 #dqZdj@
122.audit report 审计报告 7t\kof
123.entity 被审计单位 uz
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124.addressee of the audit report 审计报告的收件人 394u']M
125.unqualified opinion 无保留意见 L(PJ9wjkD
126.qualified opinion 保留意见 j5R= K*y
127.disclaimer of opinion 无法表示意见 Bo`fy/x#
128.adverse opinion 否定意见 E,xCfS)
129 Auditors‘Report审计报告 O!d^v9hM,
130 internal audit内部审计 8.o[K
131 public sector audit政府审计 Umv_{n`
账项基础审计accounting number-based audit !#rZeDmw
风险导向审计方法risk-oriented audit approach -v&Q'a