1.audit 审计 Ngm/5Lc
2.attestation [V5,1dmkI
鉴证 MY(51)*
3.credibility |]Y6*uEX<
可信赖程度 W3R43>$
4.audit of financial statements 财务报表审计 xZ QyH
5.agreed-upon procedures 执行商定程序 C]na4yE8
6.high levels of assurance 高水平保证 r -uu`=,
7.compilation 编制 VArMFP)cz
8.reliability 可靠性 2B_+5
9.relevance 相关性 -Gm}i8;
10.professional skepticism 职业谨慎 hN!{/Gc|
11.objectivity 客观性 FIQHs"#T
12. professional competence 专业胜任能力 v sYbR3O
13.Senior/CPA-in-charge 项目经理 pp
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14.audit engagement letter 业务约定书 DKl\N~{F
15.recurring audit 连续审计 ;YBk.}
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16.the client 委托人 Scmew
17.change CPA 更换注册会计师 W&&C[@Jd3
18.the existing CPA 现任注册会计师 +NOq>kH@
19.the successor CPA 后任注册会计师 yv$hIU2X
20.the preceding CPA前任注册会计师 8Qkwg]X
21.issue the audit report 出具审计报告 +.*=Fn22
22.expert 专家 fA
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23.the board of directors 董事会 ;iUO1t)^
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 > aCY
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~P*{%= a
27.a general knowledge of ————- 初步了解―――的情况 ~cfvL*~5
28.a more knowledge of—————— 进一步了解的情况 xi)M8\K
29.the prior year‘s working papers 以前年度工作底稿 e&Z ?I2J
30.minutes of meeting 会议纪要 ~O3VX75f
31.business risks 经营风险 S*WLb/R2
32.appropriateness 适当性 h+9~^<oFl
33.accounting estimate 会计估计 0P;LH3sx
34.management representations 管理层声明 w+XwPpM0.n
35.going concern assumption 持续经营假设 x5M+\?I<2
36.audit plan 审计计划 R~RE21kAc
37.significant audit areas 重点审计领域 t\n'Kuk`
38.error 错误 >#Bu [nD%
39.fraud舞弊 d"lk"R
40.modified or additional procedures 修改或追加审计程序 `?"r\Qo<
41.misappropriation of assets 侵占资产 k<rJm
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42.transactions without substance 虚假交易 5B
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43.unusual pressures 异常压力 NezE]'}
44.the suspected noncompliance 涉嫌存在违法行为 (/!zHq
45.materialiy 重要性 \|Y_,fi
46.exceed the materiality level 超过重要性水平 IPt
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47.approach the materiality level 接近重要性水平 FrV8_[
48.an acceptably low level 可接受水平 x l=i_
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0XA0b1V X
50.misstatements or omissions 错报或漏报 Ghar
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51.aggregate 总计 9aKO||i,
52.subsequent events 期后事项 *mW 2vJ/B
53.adjust the financial statements 调整财务报表 =pnQ?2Og
54.perform additional audit procedures 实施追加的审计程序 LQ||7>{eX
55.audit risk 审计风险 7~L_>7;
56.detection risk 检查风险 d$n<^~Z
57.inappropriate audit opinion 不适当的审计意见 gq}c
58.material misstatement 重大的错报 ]y"=/Nu-Ja
59.tolerable misstatement 可容忍错报 8,&Y\b`..
60.the acceptable level of detection risk 可接受的检查风险 D@c@Dt
61.assessed level of material misstatement risk 重大错报风险的评估水平 Qp>Z&LvC5
62.simall business 小规模企业 #jPn7
63.accounting system 会计系统 }!m}?
64.test of control 控制测试 bE3mOml
65.walk-through test 穿行测试 a o@CPB6N
66.communication 沟通 P4 #j;k4P
67.flow chart 流程图 1*trtb4F
68.reperformance of internal control 重新执行 w`gT]Rn
69.audit evidence 审计证据 WzBr1
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70.substantive procedures 实质性程序 WDt 6{5T
71.assertions 认定 V$dhiP
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72.esistence 存在 ;f}
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73.occurrence 发生 y!_8m#n S
74.completeness 完整性 BteeQ&A
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75.rights and obligations 权利和义务 4Ofkagg
76.valuation and allocation 计价和分摊 C3(h j
77.cutoff 截止 as[! 9tB]
78.accuracy 准确性 Ms-)S7tMz
79.classification 分类 \[ 4y
80.inspection 检查 S7~HBgS<
81.supervision of counting 监盘 bo@,
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82.observation 观察 4I*'(6
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83.confirmation 函证 g1Osd7\o
84.computation 计算 rCb#E}
85.analytical procedures 分析程序 buhbUmQ2
86.vouch 核对 D/hq~- g
87.trace 追查 xT!<x({
88.audit sampling 审计抽样 1Afy$It/{
89.error 误差 Fe.90)
90.expected error 预期误差 aD
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91.population 总体 5
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92.sampling risk 抽样风险 E5Sn mxd
93.non- sampling risk 非抽样风险 )RQQhB
94.sampling unit 抽样单位 Rgl cd
95.statistical sampling 统计抽样 0;hn;(V]"
96.tolerable error 可容忍误差 zU_dk'&,
97.the risk of under reliance 信赖不足风险 Hlpt zez
98.the risk of over reliance 信赖过度风险 @|e
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99.the risk of incorrect rejection 误拒风险 3jHg9M23[^
100. the risk of incorrect acceptance 误受风险 #L57d
101.working trial balance 试算平衡表 Q8$;##hzt
102.index and cross-referencing 索引和交叉索引 4
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103.cash receipt 现金收入 z";(0%
104.cash disbursement 现金支出 `g0^W/j
105.bank statement 银行对账单 "F4 3q8 P
106.bank reconciliation 银行存款余额调节表 w(K|0|t
107.balance sheet date 资产负债表日 q$Ms7` a
108.net realizable value 可变现净值 ):y^
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109.storeroom 仓库 xC}' "``s
110.sale invoice 销售发票 U} w@,6
111.price list 价目表 $9:
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112.positive confirmation request 积极式询证函 @a,=ApS"
113.negative confirmation request 消极式询证函 eBY/Y6 R
114.purchase requisition 请购单 k"%sdYkb!
115.receiving report 验收报告 =YD<q:n4
116.gross margin 毛利 6~x a^3G:
117.manufacturing overhead 制造费用 [70 5[
118.material requisition 领料单 '`f+QP=`
119.inventory-taking 存货盘点
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120.bond certificate 债券 ]'$:Y
121.stock certificate 股票 UT[{NltH
122.audit report 审计报告 [(&aVHUj
123.entity 被审计单位 ?CcX>R-/
124.addressee of the audit report 审计报告的收件人 u6| I
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125.unqualified opinion 无保留意见 s!>9od6^
126.qualified opinion 保留意见 5fYWuc9}z
127.disclaimer of opinion 无法表示意见 @]p{%" $
128.adverse opinion 否定意见 u]i%<Yy89
129 Auditors‘Report审计报告 ?e,:x ]\L
130 internal audit内部审计 T8Q_JQ
131 public sector audit政府审计 {-f%g-@L6|
账项基础审计accounting number-based audit I5`>XfO)
风险导向审计方法risk-oriented audit approach ;zV<63tW