1.audit 审计 iHc(e(CB<
2.attestation YT'V/8US
鉴证 zh=0zJ
3.credibility :k`Qj(7S
可信赖程度 [\<#iRcP
4.audit of financial statements 财务报表审计 yi~]}M
5.agreed-upon procedures 执行商定程序 WHOy\j},V
6.high levels of assurance 高水平保证 "fhQ{b$i
7.compilation 编制 ;/wH/!b
8.reliability 可靠性 TB&IB:4)R
9.relevance 相关性 Ja5od
10.professional skepticism 职业谨慎 8tv4_Lbx
11.objectivity 客观性 D*VO;?D
12. professional competence 专业胜任能力 X)Tyxppf'
13.Senior/CPA-in-charge 项目经理 Wf5;~RJC?
14.audit engagement letter 业务约定书 {g`!2"
15.recurring audit 连续审计 B<-("P(q
16.the client 委托人 SB('Nqih
17.change CPA 更换注册会计师 )F&.0 '
18.the existing CPA 现任注册会计师 :BV $3]y
19.the successor CPA 后任注册会计师 L
aA<`
20.the preceding CPA前任注册会计师 +
_*NY~
21.issue the audit report 出具审计报告
c/^:vTF
22.expert 专家 PZ'|)
23.the board of directors 董事会 "[fPzIP9
24.knowledge of the entity‘ s business 了解被审计单位情况 N TDmOS\,
25.assess material misstatement risks评估重大错报风险 {`
bX*]
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 I8T*_u^_
27.a general knowledge of ————- 初步了解―――的情况 5izpQ'>
28.a more knowledge of—————— 进一步了解的情况 c V@^<
29.the prior year‘s working papers 以前年度工作底稿 \}k R'l
30.minutes of meeting 会议纪要 *>zOWocxD
31.business risks 经营风险 %uV,p!| )
32.appropriateness 适当性 :8}Qt^p
33.accounting estimate 会计估计 rwW"B
34.management representations 管理层声明 JBOU$A~
35.going concern assumption 持续经营假设 +/[Rvh5WZ
36.audit plan 审计计划 Evg#sPu\
37.significant audit areas 重点审计领域 gp 11/.
38.error 错误 CH!\uK22
39.fraud舞弊 mAW(j@5sp
40.modified or additional procedures 修改或追加审计程序 Bfdfw+
41.misappropriation of assets 侵占资产
}W!
w
42.transactions without substance 虚假交易 lFcHE c
43.unusual pressures 异常压力 @gf <%>
44.the suspected noncompliance 涉嫌存在违法行为 sm G?y~
45.materialiy 重要性 "5FP$oR
46.exceed the materiality level 超过重要性水平 Iix:Y}
47.approach the materiality level 接近重要性水平 x5smJ__/
48.an acceptably low level 可接受水平 ;O~FiA~`c
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 4L`,G:J,;
50.misstatements or omissions 错报或漏报 l?m 3*
51.aggregate 总计 2sG1Hox
52.subsequent events 期后事项 )g
$T%
53.adjust the financial statements 调整财务报表 8dt=@pwx&
54.perform additional audit procedures 实施追加的审计程序 e?07o!7[;
55.audit risk 审计风险 QZ7W:%r(4
56.detection risk 检查风险 ]c'EJu
57.inappropriate audit opinion 不适当的审计意见 IQ~Anp^R
58.material misstatement 重大的错报 0;=]MEk?
59.tolerable misstatement 可容忍错报 z52F-<
60.the acceptable level of detection risk 可接受的检查风险 vZS/?pU~~
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]{{%d4
62.simall business 小规模企业 x#5[i;-c
63.accounting system 会计系统 TPkP5w
64.test of control 控制测试 u6Ux nqNc
65.walk-through test 穿行测试 \}=W*xxB
66.communication 沟通 ds+2z=!!e
67.flow chart 流程图 q%f90
68.reperformance of internal control 重新执行 1g,gilc
69.audit evidence 审计证据 !{(crfXB
70.substantive procedures 实质性程序 F/j ; q
71.assertions 认定 mKV31wvK}
72.esistence 存在 @ra JB'
73.occurrence 发生 17;9> *O'
74.completeness 完整性 F>n_k
75.rights and obligations 权利和义务 XS^du{ai
76.valuation and allocation 计价和分摊 F2 <Q~gQ;
77.cutoff 截止 NL-PQ%lUA
78.accuracy 准确性 j1K~zG
79.classification 分类 k`[>Bk%b
80.inspection 检查 ;BWWafZ
81.supervision of counting 监盘 )G]J@36
82.observation 观察 g3%x"SlIU
83.confirmation 函证 K~^o06 Y
84.computation 计算 0N4ZV}s,d
85.analytical procedures 分析程序 lq`7$7-4
86.vouch 核对 )ytP$,r![S
87.trace 追查 ,1<6=vL
88.audit sampling 审计抽样 3w[uc ~f
89.error 误差 m%"=sX7/9
90.expected error 预期误差 Dq!YB[Z$
:
91.population 总体 9M|#X1r{%{
92.sampling risk 抽样风险 \fUVWXv
93.non- sampling risk 非抽样风险 94*MRn1E
94.sampling unit 抽样单位 b!"qbC1
95.statistical sampling 统计抽样 KqaEHL
96.tolerable error 可容忍误差 z?`7g%Z?{
97.the risk of under reliance 信赖不足风险 vt(n: Xk
98.the risk of over reliance 信赖过度风险 YLSDJ$K6
99.the risk of incorrect rejection 误拒风险 ?=kH}'igq
100. the risk of incorrect acceptance 误受风险 Kh&a# ~c
101.working trial balance 试算平衡表 NP~3!b
102.index and cross-referencing 索引和交叉索引 ~:_1
0g]r
103.cash receipt 现金收入 ~G^+.>j
104.cash disbursement 现金支出
w
`#9Re
105.bank statement 银行对账单 B*QLKO:)i
106.bank reconciliation 银行存款余额调节表 2AxKB+c1`
107.balance sheet date 资产负债表日 -I#<?=0B
108.net realizable value 可变现净值 wn<k"6x
109.storeroom 仓库 d]E.F64{
110.sale invoice 销售发票 >%t5j?p
111.price list 价目表 6BXZGE
112.positive confirmation request 积极式询证函 B&*`A&^y
113.negative confirmation request 消极式询证函 =3;!
5P
114.purchase requisition 请购单 ;\/RgN
115.receiving report 验收报告 w/(2fU (
116.gross margin 毛利 />PH{ l
117.manufacturing overhead 制造费用 +tYskx/
118.material requisition 领料单 Di$++T8"
119.inventory-taking 存货盘点 4QNwu7TeR
120.bond certificate 债券 nnd-d+$
121.stock certificate 股票 "Vwk&~B%
122.audit report 审计报告 hrfSe $8
123.entity 被审计单位
2&o3OKt
124.addressee of the audit report 审计报告的收件人 }Q,BI*}*
125.unqualified opinion 无保留意见 7~D5Gy
126.qualified opinion 保留意见 #_Lgo
127.disclaimer of opinion 无法表示意见 k>\s6
128.adverse opinion 否定意见 zj1_#=]
129 Auditors‘Report审计报告 `n e
9&+
130 internal audit内部审计 :%zA X
131 public sector audit政府审计 reoCyP\!!
账项基础审计accounting number-based audit >lO]/3j1
风险导向审计方法risk-oriented audit approach uH)v\Js