1.audit 审计 K%(y<%Xp
2.attestation +^)v"@,VP
鉴证 b}J%4Lx%m
3.credibility %|Ps|iV
可信赖程度 IG-\&
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 95DEuReKi
6.high levels of assurance 高水平保证 Rx%S<i;9
7.compilation 编制 <v"o+
8.reliability 可靠性 L'e_?`!:
9.relevance 相关性
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10.professional skepticism 职业谨慎 +)]YvZ6%[,
11.objectivity 客观性 p!.~hw9
12. professional competence 专业胜任能力 g(7-3q8eq
13.Senior/CPA-in-charge 项目经理 "Fz.#U
14.audit engagement letter 业务约定书 DwD$T%kF
15.recurring audit 连续审计 t [Q
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16.the client 委托人 {(73*-~$
17.change CPA 更换注册会计师 R1jl <=
18.the existing CPA 现任注册会计师 'CLZ7pV
19.the successor CPA 后任注册会计师 "S#FI
20.the preceding CPA前任注册会计师 :<%bAn
21.issue the audit report 出具审计报告 lQA5HzC\
22.expert 专家 f|RmAP;X,
23.the board of directors 董事会 ^l &lwSRVt
24.knowledge of the entity‘ s business 了解被审计单位情况 Cu
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25.assess material misstatement risks评估重大错报风险 HL)!p8UHJ
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 ,'#TdLe
27.a general knowledge of ————- 初步了解―――的情况 I[z:;4W}L^
28.a more knowledge of—————— 进一步了解的情况 j!;LN)s@?
29.the prior year‘s working papers 以前年度工作底稿 <,d550GSm
30.minutes of meeting 会议纪要 -@TY8#O#-
31.business risks 经营风险 jW/WG tz
32.appropriateness 适当性 UK`A:N2[
33.accounting estimate 会计估计 +9)JtmoL
34.management representations 管理层声明 t0)1;aBZ
35.going concern assumption 持续经营假设 H`EhsYYK
36.audit plan 审计计划 Aq i:h]x
37.significant audit areas 重点审计领域 O"m7r ds
38.error 错误 'uPAG;)m
39.fraud舞弊 XN<SKW(H3
40.modified or additional procedures 修改或追加审计程序 lH-VqkR\
41.misappropriation of assets 侵占资产 tRjv-
42.transactions without substance 虚假交易 Daf|.5>(@
43.unusual pressures 异常压力 UBvp32p
44.the suspected noncompliance 涉嫌存在违法行为 t;O)
45.materialiy 重要性 K`*GZ+b|`
46.exceed the materiality level 超过重要性水平 "hkcN+=
47.approach the materiality level 接近重要性水平 `FHudSK
48.an acceptably low level 可接受水平 %Ymi
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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 w$2q00R>
50.misstatements or omissions 错报或漏报 ^BsT>VSH6
51.aggregate 总计 G
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52.subsequent events 期后事项 g?j)p y
53.adjust the financial statements 调整财务报表 mvn- QP~"
54.perform additional audit procedures 实施追加的审计程序 XqH@3Ehk
55.audit risk 审计风险 "k zKQ~
56.detection risk 检查风险 }~FX!F#oU
57.inappropriate audit opinion 不适当的审计意见 M!&Hn,22
58.material misstatement 重大的错报 I8H3*DE
59.tolerable misstatement 可容忍错报 K7}.# *% ~
60.the acceptable level of detection risk 可接受的检查风险 fI.|QD*$b
61.assessed level of material misstatement risk 重大错报风险的评估水平 rxCzPF
62.simall business 小规模企业 TykT(=
63.accounting system 会计系统 {q>%Sr]9
64.test of control 控制测试 !V|{(>+<
65.walk-through test 穿行测试 (*-wiL
66.communication 沟通 }T5@P {3P3
67.flow chart 流程图 w OL,L U
68.reperformance of internal control 重新执行 E^8|xT'h6
69.audit evidence 审计证据 D
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70.substantive procedures 实质性程序 *&U~Io"U
71.assertions 认定 aNbS0R>l
72.esistence 存在 tBo\R?YRs
73.occurrence 发生 D(b01EQ;d
74.completeness 完整性 :e<jD_.X
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 3(YvqPp&
77.cutoff 截止 hBgE%#`s
78.accuracy 准确性 }YwaN'3p!
79.classification 分类 i_qY=*a?y
80.inspection 检查 O&!R7T
81.supervision of counting 监盘 ZmK=8iN9J
82.observation 观察 "Eh=@?]S_
83.confirmation 函证 RpdUR*K9x
84.computation 计算 `}X3f#eO&
85.analytical procedures 分析程序 N8A)lYT]_u
86.vouch 核对 v,4{:y]p
87.trace 追查 fit{n]g
88.audit sampling 审计抽样 ?v^NimcZ
89.error 误差 G
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90.expected error 预期误差 8/e-?2l
91.population 总体 4uF.kz-cg
92.sampling risk 抽样风险 qqDg2,Yb
93.non- sampling risk 非抽样风险 W>3S%2d
94.sampling unit 抽样单位 LV}R 9f
95.statistical sampling 统计抽样 U`v2Yw3E
96.tolerable error 可容忍误差 -wU]L5uP
97.the risk of under reliance 信赖不足风险 ,dC.|P' `
98.the risk of over reliance 信赖过度风险 W(q3m;n
99.the risk of incorrect rejection 误拒风险 17hoX4T
100. the risk of incorrect acceptance 误受风险 b]u$!W
101.working trial balance 试算平衡表 C% -Tw]T$_
102.index and cross-referencing 索引和交叉索引 @3`5(xwzm
103.cash receipt 现金收入 zlMh^+rMX
104.cash disbursement 现金支出 ybaY+![*
105.bank statement 银行对账单 +p 6Ty2rz
106.bank reconciliation 银行存款余额调节表 ]r`;89:s>
107.balance sheet date 资产负债表日 Eq-+g1a
108.net realizable value 可变现净值 OG$n C
109.storeroom 仓库 ,Ckcc
110.sale invoice 销售发票
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111.price list 价目表 w>W #cTt
112.positive confirmation request 积极式询证函 gL<n?FG4b
113.negative confirmation request 消极式询证函 (MGgr
114.purchase requisition 请购单 <Gpji5f2
115.receiving report 验收报告 Yp\n=#$[
116.gross margin 毛利 *p/,Z2f
117.manufacturing overhead 制造费用 O_QDjxj^rZ
118.material requisition 领料单 <4rnOQ:
119.inventory-taking 存货盘点 W3:j Z:
120.bond certificate 债券 M
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121.stock certificate 股票 i{$-[*WHiV
122.audit report 审计报告 V?XQjH1X
123.entity 被审计单位 cSL6V2F
124.addressee of the audit report 审计报告的收件人 S:1[CNL;
125.unqualified opinion 无保留意见 "ESc^28
126.qualified opinion 保留意见 APu$t$dmm
127.disclaimer of opinion 无法表示意见 8eqTA8$?
128.adverse opinion 否定意见 !MoAga_
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129 Auditors‘Report审计报告 h)Y] L#R
130 internal audit内部审计 rKgl:sj+
131 public sector audit政府审计 |>Q>d8|k
账项基础审计accounting number-based audit t/ \S9
风险导向审计方法risk-oriented audit approach z;JV3)E