1.audit 审计 H,,-;tN?
2.attestation K*iy ^}
鉴证 #:C;VAAp
3.credibility 3D_Ky Z~M+
可信赖程度 J$6h%Eyo
4.audit of financial statements 财务报表审计 ^2f'I iE
5.agreed-upon procedures 执行商定程序 hoY.2 B _
6.high levels of assurance 高水平保证 *uHL'Pe;m
7.compilation 编制 dv=y,q@W
8.reliability 可靠性 9ZvBsG)
9.relevance 相关性 'F%4[3a$\n
10.professional skepticism 职业谨慎 ?xEQ'(UBQ
11.objectivity 客观性 K$OxeJP?F
12. professional competence 专业胜任能力 M
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13.Senior/CPA-in-charge 项目经理 }
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14.audit engagement letter 业务约定书 x,$N!X
15.recurring audit 连续审计 3sG7G:4
16.the client 委托人 OQzJRu)mF#
17.change CPA 更换注册会计师 s2f95<B
18.the existing CPA 现任注册会计师 OS8 ^mC
19.the successor CPA 后任注册会计师 X-1<YG
20.the preceding CPA前任注册会计师 MuNM)pyxp
21.issue the audit report 出具审计报告 ]=\Mf<
22.expert 专家 dmh6o *
23.the board of directors 董事会 H.-jBFt}
24.knowledge of the entity‘ s business 了解被审计单位情况 lv
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25.assess material misstatement risks评估重大错报风险 n\d`Fk
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 [MSLVTR
27.a general knowledge of ————- 初步了解―――的情况 k.bzh.
28.a more knowledge of—————— 进一步了解的情况 w-2&6o<n-
29.the prior year‘s working papers 以前年度工作底稿 LhM{LUi
30.minutes of meeting 会议纪要 [ZwZGAP
31.business risks 经营风险 \zj _6Os
32.appropriateness 适当性 5G .Fi21
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33.accounting estimate 会计估计 F) w.
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 *M5: \+
36.audit plan 审计计划 gcYx-gA}
37.significant audit areas 重点审计领域 hUirvDvX
38.error 错误 UeWEncN(
39.fraud舞弊 iku8T*&uc
40.modified or additional procedures 修改或追加审计程序 }e3M5LI1L
41.misappropriation of assets 侵占资产 o
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42.transactions without substance 虚假交易 RjS;Ck@;
43.unusual pressures 异常压力 ,#3}TDC
44.the suspected noncompliance 涉嫌存在违法行为 Ol ,;BZHc\
45.materialiy 重要性 Rz}?@zh_8
46.exceed the materiality level 超过重要性水平 OJd!g/V
47.approach the materiality level 接近重要性水平 (;u tiupW
48.an acceptably low level 可接受水平 _^4\z*x
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 0_yE74i
50.misstatements or omissions 错报或漏报 xe^*\6Y
51.aggregate 总计 CU=}]Y
52.subsequent events 期后事项 -r/G)Rs
53.adjust the financial statements 调整财务报表 34VyR
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54.perform additional audit procedures 实施追加的审计程序 Z09FW>"u
55.audit risk 审计风险 WqN=D5
56.detection risk 检查风险 PfX{n5yBW8
57.inappropriate audit opinion 不适当的审计意见 3/IQ]8g"
58.material misstatement 重大的错报 &tY3nr
59.tolerable misstatement 可容忍错报 2m.RM&TdB
60.the acceptable level of detection risk 可接受的检查风险 Q(SVJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 QX(x6y>Q
62.simall business 小规模企业 xsK{nM6g
63.accounting system 会计系统 .0]4@'
64.test of control 控制测试 xGbr>OqkTX
65.walk-through test 穿行测试 MWf ]U
66.communication 沟通 j0J}d _
67.flow chart 流程图 &pwSd
68.reperformance of internal control 重新执行 <%eY>E
69.audit evidence 审计证据 kg[u@LgvoN
70.substantive procedures 实质性程序 A.7:.5Cx'
71.assertions 认定 7L)1mB.
72.esistence 存在 f@l 6]z{.L
73.occurrence 发生 a2W}Wb+
74.completeness 完整性 ^q6H
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75.rights and obligations 权利和义务 0
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76.valuation and allocation 计价和分摊 Wz$%o'OnC
77.cutoff 截止 3nuf3)
78.accuracy 准确性 Du3OmXMk
79.classification 分类 E/cA6*E[.<
80.inspection 检查 !mFo:nQ)}
81.supervision of counting 监盘 ln.kEhQ3B
82.observation 观察 Vzy]N6QT{
83.confirmation 函证 GypZ!)1
84.computation 计算 2&91C[da0
85.analytical procedures 分析程序 :1u>T3L.z
86.vouch 核对 !f_GR Pj'
87.trace 追查 K#M
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88.audit sampling 审计抽样 .lu:S;JSnS
89.error 误差 \3K 6NA!L
90.expected error 预期误差 J*6I@_{/U
91.population 总体 ZWMX!>o<
92.sampling risk 抽样风险 J<DV7zV
93.non- sampling risk 非抽样风险 EQPZV
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94.sampling unit 抽样单位 AIsM:sV]
95.statistical sampling 统计抽样 1!/+~J[
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96.tolerable error 可容忍误差 7=XQgbY/
97.the risk of under reliance 信赖不足风险 q!W~>c!
98.the risk of over reliance 信赖过度风险 FtN1ZZ"<*
99.the risk of incorrect rejection 误拒风险 47I:o9E
100. the risk of incorrect acceptance 误受风险 Fk D
101.working trial balance 试算平衡表 .jMm-vox}
102.index and cross-referencing 索引和交叉索引 475yX-A
103.cash receipt 现金收入 _5a]pc$\Y]
104.cash disbursement 现金支出 wo2^,Y2z+
105.bank statement 银行对账单 TI}H(XL(
106.bank reconciliation 银行存款余额调节表 *lv
)9L+0
107.balance sheet date 资产负债表日 b
qB[vPsI
108.net realizable value 可变现净值 ub6\m=Y7
109.storeroom 仓库 sb4)@/Q7j
110.sale invoice 销售发票 ih`/1n
111.price list 价目表 %Hv$PsS
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112.positive confirmation request 积极式询证函 L*tXy>&b.
113.negative confirmation request 消极式询证函 X[k-J\
114.purchase requisition 请购单 cb&y8!ci~
115.receiving report 验收报告 QxnP+U~N
116.gross margin 毛利 T~$ePVk>L
117.manufacturing overhead 制造费用 oT
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118.material requisition 领料单 %9M; MK
119.inventory-taking 存货盘点 9CJUOB>]
120.bond certificate 债券 IZ')1
121.stock certificate 股票 Y=X"Y
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122.audit report 审计报告 GG"0n{>0
123.entity 被审计单位 el!Bi>b9c!
124.addressee of the audit report 审计报告的收件人 EC1q#;:
125.unqualified opinion 无保留意见 {+c/$4<
126.qualified opinion 保留意见 ;0E"4(S.q1
127.disclaimer of opinion 无法表示意见 /iif@5lw{
128.adverse opinion 否定意见 7qE V5!
129 Auditors‘Report审计报告 3FUZTX]Q1
130 internal audit内部审计 <6<uO\B\
131 public sector audit政府审计 d1e'!y}R5
账项基础审计accounting number-based audit 7~\Dzcfk"P
风险导向审计方法risk-oriented audit approach Tp`)cdcC[