1.audit 审计 H@(O{ 9Yl;
2.attestation Bc8&-eZ,
鉴证 5|rBb[
3.credibility 5len}){
可信赖程度 d`/8Q9tQ
4.audit of financial statements 财务报表审计 `Wx|
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5.agreed-upon procedures 执行商定程序 nL?P/ \
6.high levels of assurance 高水平保证 /NQrE#pb
7.compilation 编制 'pt
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8.reliability 可靠性 v-#,@&Uwq
9.relevance 相关性 sRt7.fe
10.professional skepticism 职业谨慎 Q^ W,)%
11.objectivity 客观性 <,:{Q75
12. professional competence 专业胜任能力 :u7BCV|yr
13.Senior/CPA-in-charge 项目经理 $2uC%er"H
14.audit engagement letter 业务约定书 RL` jaS?V
15.recurring audit 连续审计 +mrLMbBiD
16.the client 委托人 |Z>-<]p9g
17.change CPA 更换注册会计师 kEh\@x[
18.the existing CPA 现任注册会计师 8-<F4^i_i
19.the successor CPA 后任注册会计师 ^t3>Z|DiB^
20.the preceding CPA前任注册会计师 {z>!Fw
21.issue the audit report 出具审计报告 !SK`!/7c?
22.expert 专家 U$5x#{AFp
23.the board of directors 董事会 Gor9&aJ1
24.knowledge of the entity‘ s business 了解被审计单位情况 'u.Dt*.Uq
25.assess material misstatement risks评估重大错报风险 OP\jO DX
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 I7_8oq\3D
27.a general knowledge of ————- 初步了解―――的情况 -Mr_Ao`E
28.a more knowledge of—————— 进一步了解的情况 Mst%]@TG
29.the prior year‘s working papers 以前年度工作底稿 ir6aV|ea!
30.minutes of meeting 会议纪要 -1dD~S$
31.business risks 经营风险 V<
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32.appropriateness 适当性 /%cDX:7X
33.accounting estimate 会计估计 Milp"L?B%
34.management representations 管理层声明 !Q"L)%)'A
35.going concern assumption 持续经营假设 _o9axBJs
36.audit plan 审计计划 ,
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37.significant audit areas 重点审计领域 Pyuul4(
38.error 错误 p*PzfSLN
39.fraud舞弊 KH,f'`
40.modified or additional procedures 修改或追加审计程序 d*|RF
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41.misappropriation of assets 侵占资产 V
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42.transactions without substance 虚假交易 ]?]M5rP
43.unusual pressures 异常压力 Tbm
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44.the suspected noncompliance 涉嫌存在违法行为 [CEV&B
45.materialiy 重要性 K1X-<5]{
46.exceed the materiality level 超过重要性水平 M.Q
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47.approach the materiality level 接近重要性水平 oO;L l?~
48.an acceptably low level 可接受水平 d3z nb@7
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 J3y_JoS
50.misstatements or omissions 错报或漏报 oOprzxf"+Z
51.aggregate 总计 BPj?l
52.subsequent events 期后事项 s=)W
53.adjust the financial statements 调整财务报表 o<A-ETx<
54.perform additional audit procedures 实施追加的审计程序 _
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55.audit risk 审计风险 (87wWhH
56.detection risk 检查风险 mW]dhY 3X
57.inappropriate audit opinion 不适当的审计意见 ]0'cdC
58.material misstatement 重大的错报 :uAL(3pQ
59.tolerable misstatement 可容忍错报 O`CZwXD
60.the acceptable level of detection risk 可接受的检查风险 W!HjO;
61.assessed level of material misstatement risk 重大错报风险的评估水平 Yp(0 XP5o
62.simall business 小规模企业 Mo@{1K/9
63.accounting system 会计系统 @N '_qu
64.test of control 控制测试 \j!/l
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65.walk-through test 穿行测试 ;q'-<O
66.communication 沟通 eTjPztdJbx
67.flow chart 流程图 ~Q=;L>Qd
68.reperformance of internal control 重新执行 I+Fy)=DO9
69.audit evidence 审计证据 \X\< +KU
70.substantive procedures 实质性程序 :g$"Xc8Zn
71.assertions 认定 0fstEExw
72.esistence 存在 r3x;lICx-
73.occurrence 发生
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74.completeness 完整性 l'm|**
75.rights and obligations 权利和义务 ,W+=N"`a'
76.valuation and allocation 计价和分摊 9Avj\G
77.cutoff 截止 $`UdG0~
78.accuracy 准确性 e,#w*|
79.classification 分类 LS*L XC
80.inspection 检查 W\j'8^kI9
81.supervision of counting 监盘 `~\SQ EY$
82.observation 观察 Wj3i*x$
83.confirmation 函证 a9&[Qv5-/
84.computation 计算 Uy=
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85.analytical procedures 分析程序 kj|Oj+&
86.vouch 核对 r1q'+i
87.trace 追查 {Q
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88.audit sampling 审计抽样 >#n"r1
89.error 误差 IJ+}
90.expected error 预期误差 (ID%U
91.population 总体 gHh(Q
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92.sampling risk 抽样风险 enxb
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93.non- sampling risk 非抽样风险 ]UIN4E
94.sampling unit 抽样单位 +uF}mZS^
95.statistical sampling 统计抽样 (soTkH:#
96.tolerable error 可容忍误差 6t!=k6`1
97.the risk of under reliance 信赖不足风险 |5>A^
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98.the risk of over reliance 信赖过度风险 "&XhMw4
99.the risk of incorrect rejection 误拒风险 uUS~"\`fk
100. the risk of incorrect acceptance 误受风险 CC@U'9]bH
101.working trial balance 试算平衡表 _GY2|x2c
102.index and cross-referencing 索引和交叉索引 Q7pCF,;
103.cash receipt 现金收入 MYV3</Xj*
104.cash disbursement 现金支出 i+QVs_jW
105.bank statement 银行对账单 ga KZ4#
106.bank reconciliation 银行存款余额调节表 QNE/SSL
107.balance sheet date 资产负债表日 >~7XBb08
108.net realizable value 可变现净值 PC"=B[OlJ
109.storeroom 仓库 1LFad>`
110.sale invoice 销售发票 Jo qhmn$j
111.price list 价目表 RpU i'
112.positive confirmation request 积极式询证函 K_t >T)K
113.negative confirmation request 消极式询证函 \a
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114.purchase requisition 请购单 Jo8fMG\P
115.receiving report 验收报告 x]Nx,tt
116.gross margin 毛利 (e
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117.manufacturing overhead 制造费用 B.?F^m@zS
118.material requisition 领料单 %qJgtu"8
119.inventory-taking 存货盘点 /xSJljexz
120.bond certificate 债券 @)MG&X
121.stock certificate 股票 AzzHpfv,
122.audit report 审计报告 DB|w&tygq
123.entity 被审计单位 LIJ#nb
124.addressee of the audit report 审计报告的收件人 [ZG>FJDl8
125.unqualified opinion 无保留意见 |$\1E+
126.qualified opinion 保留意见 NH5sV.vvc
127.disclaimer of opinion 无法表示意见 l`6.(
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128.adverse opinion 否定意见 2N(Z^
129 Auditors‘Report审计报告 GGLSmfb)
130 internal audit内部审计
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131 public sector audit政府审计 2xi;13?
账项基础审计accounting number-based audit ( +
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风险导向审计方法risk-oriented audit approach US's`Ehx