1.audit 审计 l}#z#L2,`
2.attestation #5Zf6w
鉴证 &HS6}
3.credibility YLEk
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可信赖程度 =|@%5&.P
4.audit of financial statements 财务报表审计 Wix/Az
5.agreed-upon procedures 执行商定程序 %`o3YR
6.high levels of assurance 高水平保证 ao@"j}c
7.compilation 编制 5)}3C_pmW
8.reliability 可靠性 "q-,140_
9.relevance 相关性 Oyfc!
10.professional skepticism 职业谨慎 !A5UT-
11.objectivity 客观性 ZO`{t1
12. professional competence 专业胜任能力 _t9@
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13.Senior/CPA-in-charge 项目经理 ^p'iX4M
14.audit engagement letter 业务约定书 ]w)*8
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15.recurring audit 连续审计 wZ^7#yX>
16.the client 委托人 9
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17.change CPA 更换注册会计师 _A8x{[$
18.the existing CPA 现任注册会计师 [CCj5N1/
19.the successor CPA 后任注册会计师 6"
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20.the preceding CPA前任注册会计师 E0g`
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21.issue the audit report 出具审计报告 Wq4>!|
22.expert 专家 Pf?*bI
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 ,+iREh;
25.assess material misstatement risks评估重大错报风险 *1Q~/<W
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 LuLnmnmB
27.a general knowledge of ————- 初步了解―――的情况 v|VfSLZTb
28.a more knowledge of—————— 进一步了解的情况 O{sb{kk
29.the prior year‘s working papers 以前年度工作底稿 c4T8eTKU
30.minutes of meeting 会议纪要 ~"oxytJ
31.business risks 经营风险 sQBl9E'!be
32.appropriateness 适当性 [sM~B
33.accounting estimate 会计估计 ~@3X&E0S
34.management representations 管理层声明 j'z}m+_?
35.going concern assumption 持续经营假设 (#4
36.audit plan 审计计划 FwdRM)1)
37.significant audit areas 重点审计领域
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38.error 错误 b
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39.fraud舞弊 8veYs`
40.modified or additional procedures 修改或追加审计程序 OOa}+^-j
41.misappropriation of assets 侵占资产 /uTU
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42.transactions without substance 虚假交易 w(sD}YA)
43.unusual pressures 异常压力 -I#]#i@gX
44.the suspected noncompliance 涉嫌存在违法行为 ;NyX9&@
45.materialiy 重要性 hkS
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46.exceed the materiality level 超过重要性水平 *?k~n9n5U
47.approach the materiality level 接近重要性水平 7~t,Pt)
48.an acceptably low level 可接受水平 Y#'?
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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 sCX 8
50.misstatements or omissions 错报或漏报 Zcaec#
51.aggregate 总计 ;8Z\bHQ>
52.subsequent events 期后事项 \2F$FRWo
53.adjust the financial statements 调整财务报表 sC8C><y
54.perform additional audit procedures 实施追加的审计程序 I?).D?o
55.audit risk 审计风险 sknta0^=2
56.detection risk 检查风险 DI P(
57.inappropriate audit opinion 不适当的审计意见 SnMHk3(\
58.material misstatement 重大的错报 D6 2xC5
59.tolerable misstatement 可容忍错报 W!$aK )]4u
60.the acceptable level of detection risk 可接受的检查风险 QzjLKjl7p4
61.assessed level of material misstatement risk 重大错报风险的评估水平 g3p*OYf
62.simall business 小规模企业 <i~MBy.
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63.accounting system 会计系统 6LGy0dWpG
64.test of control 控制测试 Kr$ w"]
65.walk-through test 穿行测试 {b|:q>Be8
66.communication 沟通 {Jv m *
67.flow chart 流程图 [Sl
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68.reperformance of internal control 重新执行 sqAZjf
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69.audit evidence 审计证据 6K/j,e>L
70.substantive procedures 实质性程序 L'1p]Z"
71.assertions 认定 =Q % F~
72.esistence 存在 4g}eqW
73.occurrence 发生 9-<EeV_/
74.completeness 完整性 *vx!twu1o
75.rights and obligations 权利和义务 %U
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76.valuation and allocation 计价和分摊 mL!)(B
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77.cutoff 截止 'USol<
78.accuracy 准确性 Up61Xn
79.classification 分类 VA9"
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80.inspection 检查 H
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81.supervision of counting 监盘 I}5#!s< {&
82.observation 观察 pi>,>-Z
83.confirmation 函证 wSTy2Oyo;
84.computation 计算 R %QgOz3`
85.analytical procedures 分析程序 +w~<2Kt8
86.vouch 核对 gZ!vRO<%
87.trace 追查 l{:7*U{d
88.audit sampling 审计抽样 jU1 ([(?"
89.error 误差
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90.expected error 预期误差 }L.xt88
91.population 总体 gO0X-
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92.sampling risk 抽样风险 faqOG
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93.non- sampling risk 非抽样风险 3BBw:)V
94.sampling unit 抽样单位 PgNg1
95.statistical sampling 统计抽样 S#IlWU
96.tolerable error 可容忍误差 d ] J5c
97.the risk of under reliance 信赖不足风险 mnKSO
98.the risk of over reliance 信赖过度风险 ?a~59!
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99.the risk of incorrect rejection 误拒风险 #G[S
100. the risk of incorrect acceptance 误受风险 wS*An4%G
101.working trial balance 试算平衡表 \,YF['Qq
102.index and cross-referencing 索引和交叉索引 c/fU0cA@
103.cash receipt 现金收入 N5>ioJj
104.cash disbursement 现金支出
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105.bank statement 银行对账单 s?=
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106.bank reconciliation 银行存款余额调节表 jB+K)NXHL
107.balance sheet date 资产负债表日 sdk%~RN0T
108.net realizable value 可变现净值 [O)
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109.storeroom 仓库 dQD YN_
110.sale invoice 销售发票 u:~2:3B
111.price list 价目表 =Q#}
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112.positive confirmation request 积极式询证函 i:9f#
113.negative confirmation request 消极式询证函 rJ2yi6TB\
114.purchase requisition 请购单 ZWZRG-:&H
115.receiving report 验收报告 AE1EZ#
116.gross margin 毛利 gq[|>Rs75
117.manufacturing overhead 制造费用 #t.)4$
118.material requisition 领料单 q~*9A-MH
119.inventory-taking 存货盘点 (;RmfE'PX
120.bond certificate 债券 )bJS*#
121.stock certificate 股票 aS
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122.audit report 审计报告 !q:[$g-@q
123.entity 被审计单位 gi26Dtk(h
124.addressee of the audit report 审计报告的收件人 $a^YJY
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125.unqualified opinion 无保留意见 3q{op9_T7
126.qualified opinion 保留意见 H7&>c M
127.disclaimer of opinion 无法表示意见 3v~804kWB
128.adverse opinion 否定意见 Ne{2fV>8Ay
129 Auditors‘Report审计报告 PL;PId<9w
130 internal audit内部审计 }.j<kmd
131 public sector audit政府审计 TqzL] 'NS+
账项基础审计accounting number-based audit A~MAaw!YE
风险导向审计方法risk-oriented audit approach Q8]lz}