1.audit 审计 ~[Fh+t(Y
2.attestation Dug{)h_2
鉴证 eaWK2%v
3.credibility hy}n&h
可信赖程度 L> \/%x>Wx
4.audit of financial statements 财务报表审计 7`P1=`..
5.agreed-upon procedures 执行商定程序 oC
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6.high levels of assurance 高水平保证 IW>\\&pJ
7.compilation 编制 uQmtd
8.reliability 可靠性 Z~{0x#?4%
9.relevance 相关性 9Od|R"aS|
10.professional skepticism 职业谨慎 By;{Y[@rS
11.objectivity 客观性 K&IHt?vh!
12. professional competence 专业胜任能力 L?&Trq7i
13.Senior/CPA-in-charge 项目经理 C"cBlru8B
14.audit engagement letter 业务约定书 U|jip1\
15.recurring audit 连续审计 ] vQU(@+I
16.the client 委托人 IKFNu9*"h
17.change CPA 更换注册会计师 ] <y3;T\~
18.the existing CPA 现任注册会计师 TjWMdoU$J
19.the successor CPA 后任注册会计师 EJm*L6>@R&
20.the preceding CPA前任注册会计师 ^@-qnU lH
21.issue the audit report 出具审计报告 8eDKN9kq
22.expert 专家 =vD}O@tN
23.the board of directors 董事会 XJguw/[wm
24.knowledge of the entity‘ s business 了解被审计单位情况 WW3! ,ln_
25.assess material misstatement risks评估重大错报风险 {SJnPr3R
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 M1,1J-h
27.a general knowledge of ————- 初步了解―――的情况 hNL_e3
28.a more knowledge of—————— 进一步了解的情况 +V,Ld&r
29.the prior year‘s working papers 以前年度工作底稿 }Zp5d7(@w
30.minutes of meeting 会议纪要 'Im&&uSkr
31.business risks 经营风险 _n12Wx{
32.appropriateness 适当性 r.10b]b
33.accounting estimate 会计估计 <,+6:N
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34.management representations 管理层声明 $E35W=~)
35.going concern assumption 持续经营假设 rCn"{.rI
36.audit plan 审计计划 Zoyo:vv&
37.significant audit areas 重点审计领域 IfF&QBi
38.error 错误 e=4k|8 G
39.fraud舞弊 gH[lpRu|7
40.modified or additional procedures 修改或追加审计程序 B[{Ie
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41.misappropriation of assets 侵占资产 q,fk@GI'2
42.transactions without substance 虚假交易 {3kI~s
43.unusual pressures 异常压力 A,f%0
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44.the suspected noncompliance 涉嫌存在违法行为 O#@KP"8
45.materialiy 重要性 #M=d)}[
46.exceed the materiality level 超过重要性水平 aj
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47.approach the materiality level 接近重要性水平 A]%hM_5 s
48.an acceptably low level 可接受水平 gLQbA$gB
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 2@+MT z
50.misstatements or omissions 错报或漏报 I.L8A|nZ
51.aggregate 总计 OJ4-p&1
52.subsequent events 期后事项 ]qNPOnlp
53.adjust the financial statements 调整财务报表 JrVBd hLr
54.perform additional audit procedures 实施追加的审计程序 -"X}
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55.audit risk 审计风险 n 7m!
56.detection risk 检查风险 VsR`y]"g
57.inappropriate audit opinion 不适当的审计意见 :rX/ILAr
58.material misstatement 重大的错报 *N?y <U
59.tolerable misstatement 可容忍错报 -E>se8 %"
60.the acceptable level of detection risk 可接受的检查风险 _.ELN/$-
61.assessed level of material misstatement risk 重大错报风险的评估水平 pgU4>tyD
62.simall business 小规模企业 Q=cbHDB
63.accounting system 会计系统 +H8;*uZ|k,
64.test of control 控制测试 aShZdeC*f
65.walk-through test 穿行测试 2z=GKV
66.communication 沟通 n:5*Tg9
67.flow chart 流程图 *S>,5R0k
68.reperformance of internal control 重新执行 ?$\y0lHw/7
69.audit evidence 审计证据 ^jMo?Zwy
70.substantive procedures 实质性程序 7
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71.assertions 认定 $N`uM
72.esistence 存在 D$[/|%3
73.occurrence 发生 TAn.5
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74.completeness 完整性 ?G>#'T[
75.rights and obligations 权利和义务 u:7=Yy
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76.valuation and allocation 计价和分摊 ;q&\>u:
77.cutoff 截止 ds9`AiCW>
78.accuracy 准确性 :j m|)
79.classification 分类 3((53@s98
80.inspection 检查 5`3f"(ay/
81.supervision of counting 监盘 QU{\ClW/?
82.observation 观察 P$
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83.confirmation 函证 I#tEDeF2
84.computation 计算 "UY.;
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85.analytical procedures 分析程序 6@HY+RCx
86.vouch 核对 iAlFgOk'
87.trace 追查 B<Ynx_95
88.audit sampling 审计抽样 "rA:;ntz
89.error 误差 /@bLc
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90.expected error 预期误差 w5(GR
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91.population 总体 {l7@<xZ??M
92.sampling risk 抽样风险 S hM}w/4
93.non- sampling risk 非抽样风险 TIa`cU`
94.sampling unit 抽样单位 |k4ZTr]?
95.statistical sampling 统计抽样 db!2nImNu\
96.tolerable error 可容忍误差 Pk; 9\0k7
97.the risk of under reliance 信赖不足风险 " lf_`4
98.the risk of over reliance 信赖过度风险 \[+\JWJj
99.the risk of incorrect rejection 误拒风险 6YZ&>`a^
100. the risk of incorrect acceptance 误受风险 N2_ =^s7
101.working trial balance 试算平衡表 :l>T~&/98
102.index and cross-referencing 索引和交叉索引 7=ZB;(`L1
103.cash receipt 现金收入 dMwVgc:
104.cash disbursement 现金支出 V6d*O`
105.bank statement 银行对账单 6zL
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106.bank reconciliation 银行存款余额调节表 <>JDA(F"
107.balance sheet date 资产负债表日 t747SZWgB
108.net realizable value 可变现净值 j1>77C3
109.storeroom 仓库 B!le=V,@,
110.sale invoice 销售发票 ZtEHP`Iin
111.price list 价目表 FK#>E[[
112.positive confirmation request 积极式询证函 ++13m*fA
113.negative confirmation request 消极式询证函 Dg#A b8
114.purchase requisition 请购单 =k[!p'~jD
115.receiving report 验收报告 *0R=(Gy
116.gross margin 毛利 r`cCHZo/V
117.manufacturing overhead 制造费用 i
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118.material requisition 领料单 A?;/]m;
119.inventory-taking 存货盘点 *k'9 %'<
120.bond certificate 债券 kkrQ;i)Z
121.stock certificate 股票 ;<q@>
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122.audit report 审计报告 't{=n
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123.entity 被审计单位 F,O+axO
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124.addressee of the audit report 审计报告的收件人 ){>;eky
125.unqualified opinion 无保留意见 d<6L&8
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126.qualified opinion 保留意见 (U`7[F
127.disclaimer of opinion 无法表示意见 !*|CIxk(
128.adverse opinion 否定意见 oUw-l_ M]
129 Auditors‘Report审计报告 jVRd[
130 internal audit内部审计 ;lAz@jr+
131 public sector audit政府审计 ~ilbW|s?=k
账项基础审计accounting number-based audit HXdPKS4q
风险导向审计方法risk-oriented audit approach aXC`yQ?