1.audit 审计 |.P/:e9
2.attestation {_#y z\j
鉴证 QvLZg
3.credibility 9!U@"~yB
可信赖程度 w!SkWS b,~
4.audit of financial statements 财务报表审计 Bfr'Zdw
5.agreed-upon procedures 执行商定程序 j>Ag\@2ME
6.high levels of assurance 高水平保证 ,RxYd6
7.compilation 编制 }P9Ap3?
8.reliability 可靠性 :q#K} /
9.relevance 相关性 tNIlzR-
10.professional skepticism 职业谨慎 i)ASsYG!
11.objectivity 客观性 a%BeqSZh
12. professional competence 专业胜任能力 &|Pu-A"5~
13.Senior/CPA-in-charge 项目经理 re &E
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14.audit engagement letter 业务约定书 LfLFu9#:w
15.recurring audit 连续审计 Thr*^0$C
16.the client 委托人 gRJfX%*F
17.change CPA 更换注册会计师 p?X02
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18.the existing CPA 现任注册会计师 x9W(cKB'S
19.the successor CPA 后任注册会计师 >dzsQ^Nj
20.the preceding CPA前任注册会计师 7^*"O&y_al
21.issue the audit report 出具审计报告 &<pKx!
22.expert 专家 "YU{Fkl#j
23.the board of directors 董事会 SC &~s$P;
24.knowledge of the entity‘ s business 了解被审计单位情况 <spZ! #o
25.assess material misstatement risks评估重大错报风险 Yw;D:Y(
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 _-~`03 `!
27.a general knowledge of ————- 初步了解―――的情况 H ?M/mGP
28.a more knowledge of—————— 进一步了解的情况 =PHIpFIuk
29.the prior year‘s working papers 以前年度工作底稿 L,,*gK
30.minutes of meeting 会议纪要 l8h&|RY[
31.business risks 经营风险 [&?8,Q(
32.appropriateness 适当性 } MbH3ufC
33.accounting estimate 会计估计 f~{}zGTM:
34.management representations 管理层声明 )yK[ Zb[
35.going concern assumption 持续经营假设 f.B>&%JRZ
36.audit plan 审计计划 ra N)8w}-
37.significant audit areas 重点审计领域 'b*%ixa
38.error 错误 _c$9eAe
39.fraud舞弊 3q:n'PC)C
40.modified or additional procedures 修改或追加审计程序 fq[;%cr4
41.misappropriation of assets 侵占资产 SJt<+kg
42.transactions without substance 虚假交易 W5L iXM
43.unusual pressures 异常压力 )6KMHG
44.the suspected noncompliance 涉嫌存在违法行为 gk[{2HgN
45.materialiy 重要性 ._9
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46.exceed the materiality level 超过重要性水平 fFvF\
47.approach the materiality level 接近重要性水平 '_k+
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48.an acceptably low level 可接受水平 %M|,b!eF
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 )u]9193
50.misstatements or omissions 错报或漏报 {O<l[|Ip
51.aggregate 总计 6r:?;j~l
52.subsequent events 期后事项 ^u}L;`
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53.adjust the financial statements 调整财务报表 ph>7?3;t
54.perform additional audit procedures 实施追加的审计程序 D]a <4a18
55.audit risk 审计风险 &UCsBqI
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56.detection risk 检查风险 @+F4YJmB?l
57.inappropriate audit opinion 不适当的审计意见 >odbOi+X
58.material misstatement 重大的错报 0$+fkDf
59.tolerable misstatement 可容忍错报 UO*Ymj
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60.the acceptable level of detection risk 可接受的检查风险 +
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Uo12gIX
62.simall business 小规模企业 h7*W*Bd
63.accounting system 会计系统 ,#d? _?/:O
64.test of control 控制测试 zk*c)s
65.walk-through test 穿行测试 mkh"Kb*{
66.communication 沟通 R" )bDy?
67.flow chart 流程图 +YLejjQ
68.reperformance of internal control 重新执行 ae"]\a\&1o
69.audit evidence 审计证据 CC\*?BKj"
70.substantive procedures 实质性程序 AcI,N~~
71.assertions 认定 V7G7&'
72.esistence 存在 ~c)~015`
73.occurrence 发生 #_Z$2L"U
74.completeness 完整性 r:&`$8$
75.rights and obligations 权利和义务 )[mwP.T=
76.valuation and allocation 计价和分摊 [gy*`@w
77.cutoff 截止 "H-"
78.accuracy 准确性 b"!Q2S~
79.classification 分类 *BuUHjTv
80.inspection 检查 -C(b,F%%
81.supervision of counting 监盘 {u1V|q
82.observation 观察 XNQAi (!GS
83.confirmation 函证 :1t~[-h^
84.computation 计算 8Og_W8
85.analytical procedures 分析程序 SS`qJZ|w
86.vouch 核对 E0%~!b
87.trace 追查
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88.audit sampling 审计抽样 r]3'74j:
89.error 误差 &E xYXI
90.expected error 预期误差 ~4P%%b0,o
91.population 总体 OGl$W>w1
92.sampling risk 抽样风险 qd"_Wu6aF=
93.non- sampling risk 非抽样风险 ;nC.fBu
94.sampling unit 抽样单位 pV4Whq$
95.statistical sampling 统计抽样 3^s/bm$g
96.tolerable error 可容忍误差 D]c`B
97.the risk of under reliance 信赖不足风险 \U|ZR
98.the risk of over reliance 信赖过度风险 &Tl
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99.the risk of incorrect rejection 误拒风险 zIP6\u
100. the risk of incorrect acceptance 误受风险 ^c:Fy+fb
101.working trial balance 试算平衡表 >pU:Gr
102.index and cross-referencing 索引和交叉索引 TuW %zF/
103.cash receipt 现金收入 J|'7_0OAx
104.cash disbursement 现金支出 *tm0R> ?!
105.bank statement 银行对账单 Y0D}g3`
106.bank reconciliation 银行存款余额调节表 /mp*>sNr6
107.balance sheet date 资产负债表日 ui
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108.net realizable value 可变现净值 dnV[ P
109.storeroom 仓库 22f`LoM
110.sale invoice 销售发票 [<'-yQ{l\
111.price list 价目表 vjjSKP6B
112.positive confirmation request 积极式询证函 u%~igt@x
113.negative confirmation request 消极式询证函 A^q[N
114.purchase requisition 请购单 ?c0xRO%y
115.receiving report 验收报告 %W@v2
116.gross margin 毛利 R+&jD;U{
117.manufacturing overhead 制造费用 5/po2V9)
118.material requisition 领料单 L%>n>w
119.inventory-taking 存货盘点 !S&L*OH,
120.bond certificate 债券 5jUYN-$GO
121.stock certificate 股票 o]
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122.audit report 审计报告
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123.entity 被审计单位 MwmUgN"g
124.addressee of the audit report 审计报告的收件人 0ez(A
125.unqualified opinion 无保留意见 {uGP&cS~(
126.qualified opinion 保留意见 sZW^!z
127.disclaimer of opinion 无法表示意见 O(+phRwJ
128.adverse opinion 否定意见 u|4$+QiD
129 Auditors‘Report审计报告 %/9
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130 internal audit内部审计 l x,"EOP
131 public sector audit政府审计 NJNJjdD>
账项基础审计accounting number-based audit -?(E_^ng
风险导向审计方法risk-oriented audit approach 61xs%kxb..