1.audit 审计 $mvcqn;
2.attestation sS 5 ]d8
鉴证 {@Y|"qIN
3.credibility WPVur{?<
可信赖程度 V{17iRflf
4.audit of financial statements 财务报表审计 QjH;'OVt
5.agreed-upon procedures 执行商定程序 <
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6.high levels of assurance 高水平保证 dkTj
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7.compilation 编制 H.EgL@;mb
8.reliability 可靠性 .<zW(PW
9.relevance 相关性 OgJd^
10.professional skepticism 职业谨慎 M<Mr
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11.objectivity 客观性 }qy,/<R
12. professional competence 专业胜任能力 =;DmD?nZ
13.Senior/CPA-in-charge 项目经理 Qs2E>C
14.audit engagement letter 业务约定书 HRkO.230
15.recurring audit 连续审计 Az4+([
16.the client 委托人 J2cqnwUV
17.change CPA 更换注册会计师 K*;e>{p
18.the existing CPA 现任注册会计师 CJ B
19.the successor CPA 后任注册会计师 a1Q|su{H
20.the preceding CPA前任注册会计师 n>]`8+a~%X
21.issue the audit report 出具审计报告 `f.okqBAh
22.expert 专家 ,at"Q$)T
23.the board of directors 董事会 nR)/k,3W
24.knowledge of the entity‘ s business 了解被审计单位情况 Wbo{v r[2+
25.assess material misstatement risks评估重大错报风险 WP, Ll\K)7
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 s%h|>l[lKT
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 pG?AwB~@n
29.the prior year‘s working papers 以前年度工作底稿 %H=d_Nm{
30.minutes of meeting 会议纪要 JmDi{B?
31.business risks 经营风险 1iWo*+5
32.appropriateness 适当性 eli
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33.accounting estimate 会计估计 ~!( (?8"
34.management representations 管理层声明 >ZMB}pt`
35.going concern assumption 持续经营假设 Q 6djfEN>
36.audit plan 审计计划 >]N}3J}47g
37.significant audit areas 重点审计领域 06@^knm
38.error 错误 ]h4^3
39.fraud舞弊 C^ngdba\
40.modified or additional procedures 修改或追加审计程序 tL0<xGI5^
41.misappropriation of assets 侵占资产 =zw=Jp
42.transactions without substance 虚假交易 ,~^0AtLv
43.unusual pressures 异常压力 VwfeaDJw
44.the suspected noncompliance 涉嫌存在违法行为 i#/,Q1yEn
45.materialiy 重要性 4]L5%=atn
46.exceed the materiality level 超过重要性水平 u6o:~=WwM
47.approach the materiality level 接近重要性水平 \lj.vzD-A
48.an acceptably low level 可接受水平 FEqs4<}E
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 R=uzm=&nR
50.misstatements or omissions 错报或漏报 P:GAJ->;]>
51.aggregate 总计 SMHQo/c r
52.subsequent events 期后事项 o&]b\dV
53.adjust the financial statements 调整财务报表 -#0(Jm'
54.perform additional audit procedures 实施追加的审计程序 +<5q8{]Pk
55.audit risk 审计风险 8bQ\7jb
56.detection risk 检查风险 Vfkm{*t)
57.inappropriate audit opinion 不适当的审计意见 3IXai)6U
58.material misstatement 重大的错报 +"8 [E~Bih
59.tolerable misstatement 可容忍错报 lJaR,,
60.the acceptable level of detection risk 可接受的检查风险 HUF],[N
61.assessed level of material misstatement risk 重大错报风险的评估水平 y V=Ku
62.simall business 小规模企业 G-`4TQ
63.accounting system 会计系统 sywSvnPuYZ
64.test of control 控制测试 E`#m0Q(8
65.walk-through test 穿行测试 +O`3eP`u
66.communication 沟通 tHF-OarUO
67.flow chart 流程图 !cP2,l'f
68.reperformance of internal control 重新执行 DONXq]f:,"
69.audit evidence 审计证据 &)UZ9r`z
70.substantive procedures 实质性程序 8K: R
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71.assertions 认定 }DH3_M!
72.esistence 存在 uw'>tb@
73.occurrence 发生 USF9sF0l
74.completeness 完整性 ,;3#}OGg
75.rights and obligations 权利和义务 Hh^EMQk
76.valuation and allocation 计价和分摊 W+HiH`Qb]
77.cutoff 截止 j\W"P_ dpd
78.accuracy 准确性 cd_\?7
79.classification 分类 TJk3z^.j
80.inspection 检查 bf1Tky=/
81.supervision of counting 监盘 50,`=Z
82.observation 观察 L=`QF'Im
83.confirmation 函证
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84.computation 计算 <(YE_<F*
85.analytical procedures 分析程序 R8[l\Y>Ec
86.vouch 核对 7Mx F?
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87.trace 追查 bv %Bo4s
88.audit sampling 审计抽样 m|K"I3W$
89.error 误差 W 7xh
90.expected error 预期误差 %6A."sePO
91.population 总体 #cHH<09rl
92.sampling risk 抽样风险 &BF97%
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93.non- sampling risk 非抽样风险 zK Rt\;PW
94.sampling unit 抽样单位 9f UD68Nob
95.statistical sampling 统计抽样 t:MeSO
96.tolerable error 可容忍误差 I,[njlO:
97.the risk of under reliance 信赖不足风险 Eb
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98.the risk of over reliance 信赖过度风险 >"LHr&;m&h
99.the risk of incorrect rejection 误拒风险 #vwK6'z
100. the risk of incorrect acceptance 误受风险 --S1p0
101.working trial balance 试算平衡表 91I6-7# Xt
102.index and cross-referencing 索引和交叉索引 h%4aL38
103.cash receipt 现金收入 uD'yzR!]+
104.cash disbursement 现金支出 :/rl \woA>
105.bank statement 银行对账单 GvAP
106.bank reconciliation 银行存款余额调节表 r"E%U:y3P
107.balance sheet date 资产负债表日 gMXs&`7P
108.net realizable value 可变现净值 ;Dh\2! sr
109.storeroom 仓库 .>QzM>zO
110.sale invoice 销售发票 hc"l^a!7ic
111.price list 价目表 TJYup%q
112.positive confirmation request 积极式询证函 %}.4c8
113.negative confirmation request 消极式询证函 EC9bCd-z
114.purchase requisition 请购单 *R'r=C`
115.receiving report 验收报告 F747K);_
116.gross margin 毛利 %@L[=\
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117.manufacturing overhead 制造费用 ^pB}eh.@U
118.material requisition 领料单 "0*yD[2
119.inventory-taking 存货盘点 KjWF;VN*[3
120.bond certificate 债券 fyt ODsb>
121.stock certificate 股票 J&P{7a
122.audit report 审计报告 3o_)x
123.entity 被审计单位 (-}:'5|Yj
124.addressee of the audit report 审计报告的收件人 K#"J8h;x
125.unqualified opinion 无保留意见 `!Z0;qk
126.qualified opinion 保留意见 <bSG|VqnH
127.disclaimer of opinion 无法表示意见 ]|JQH
128.adverse opinion 否定意见 ;C
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129 Auditors‘Report审计报告 W8blHw"
130 internal audit内部审计 I45 kPfu
131 public sector audit政府审计 ^`~s#L7
账项基础审计accounting number-based audit rt rPRR\:"
风险导向审计方法risk-oriented audit approach 8ln{!,j;