1.audit 审计 ]zO]*d=m
2.attestation 4{|lzo'&
鉴证 z,)Fvs4U.
3.credibility HwHI$IB
可信赖程度 v [x`I;
4.audit of financial statements 财务报表审计 T*oH tpFj#
5.agreed-upon procedures 执行商定程序 &IcDUr]L
6.high levels of assurance 高水平保证 7Ny>W(8
7.compilation 编制 %UmE=V
8.reliability 可靠性 *)`:Nm~y
9.relevance 相关性 ]n{2cPx5d
10.professional skepticism 职业谨慎 t5&$ y`
11.objectivity 客观性 |:\h3M
12. professional competence 专业胜任能力 -I -wdyDr
13.Senior/CPA-in-charge 项目经理 V1ug.Jv^
14.audit engagement letter 业务约定书 "783F:mPh
15.recurring audit 连续审计 <C&UDj
16.the client 委托人 X@arUs
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17.change CPA 更换注册会计师 J(Bn
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18.the existing CPA 现任注册会计师 $z<CkMP!U7
19.the successor CPA 后任注册会计师 vjHbg#0 %
20.the preceding CPA前任注册会计师 DT*/2TH*l
21.issue the audit report 出具审计报告 Ct B>
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22.expert 专家 !%Ak15o
23.the board of directors 董事会 KT3[{lr
24.knowledge of the entity‘ s business 了解被审计单位情况 (nBsf1l
25.assess material misstatement risks评估重大错报风险 rJAY7/u
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 +G?3j ,a\
27.a general knowledge of ————- 初步了解―――的情况 <a'j8pw9i
28.a more knowledge of—————— 进一步了解的情况 bc+'n
29.the prior year‘s working papers 以前年度工作底稿 rTi.k
30.minutes of meeting 会议纪要 o*<(,I%
31.business risks 经营风险 9(m^^
32.appropriateness 适当性 LE7o[<>
33.accounting estimate 会计估计 U*-%V$3+w5
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 ^!A{ 4NV
36.audit plan 审计计划 Y$(G)Fs
37.significant audit areas 重点审计领域 ;G w5gK^
38.error 错误 I} j!
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39.fraud舞弊 o:?IT/>
40.modified or additional procedures 修改或追加审计程序 * 6uiOtH
41.misappropriation of assets 侵占资产 !XK p_v
42.transactions without substance 虚假交易 rIu>JyC"p
43.unusual pressures 异常压力 KVK@Snn
44.the suspected noncompliance 涉嫌存在违法行为 ;N)qNiJY
45.materialiy 重要性 v'|Dj^3[
46.exceed the materiality level 超过重要性水平 .9`.\v6R
47.approach the materiality level 接近重要性水平 Ngg (<ZN
48.an acceptably low level 可接受水平 [x@iqFO9
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 vZ*593C8
50.misstatements or omissions 错报或漏报 F.JE$)B2EX
51.aggregate 总计 p}C3<[Nk
52.subsequent events 期后事项 /ZAEvdO*P
53.adjust the financial statements 调整财务报表 ^D!UF(H
54.perform additional audit procedures 实施追加的审计程序 wt-)5f'{
55.audit risk 审计风险 HSTtDTo
56.detection risk 检查风险 k&9
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57.inappropriate audit opinion 不适当的审计意见 Z{%h6""
58.material misstatement 重大的错报 <}|+2f233+
59.tolerable misstatement 可容忍错报 f}o`3v*z
60.the acceptable level of detection risk 可接受的检查风险 6Z
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ,UY],;ib
62.simall business 小规模企业 q'PA2a:
63.accounting system 会计系统 ;0ake%v]
64.test of control 控制测试 `2GHB@S"k
65.walk-through test 穿行测试 *`|F?wF
66.communication 沟通 Cfa?LgSz
67.flow chart 流程图 {AJspLcG
68.reperformance of internal control 重新执行 Qp{{OjD
69.audit evidence 审计证据 !sUo+Y
70.substantive procedures 实质性程序 ^ng?+X>mP
71.assertions 认定 PE3l2kr
72.esistence 存在 1XwbsKQ}
73.occurrence 发生 {gzL}KL
74.completeness 完整性 S?;&vs9j
75.rights and obligations 权利和义务 N{f
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76.valuation and allocation 计价和分摊 0&Zm3(}
77.cutoff 截止 zxXm9zrLo
78.accuracy 准确性 K
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79.classification 分类 `j@2[XdHu
80.inspection 检查 z0a=A:+/
81.supervision of counting 监盘 l\a 0 k4
82.observation 观察 |]^OX$d
83.confirmation 函证 vWwp'q
84.computation 计算 i{xgygp6f
85.analytical procedures 分析程序 qY0p)`3!%
86.vouch 核对 mI@]{K}Q%
87.trace 追查 |R DPx6!V
88.audit sampling 审计抽样 vTN$SgzfCU
89.error 误差 Q
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90.expected error 预期误差 ,LX]
91.population 总体 G,%R`Xns
92.sampling risk 抽样风险 8h}o5B
93.non- sampling risk 非抽样风险 5^*I]5t8
94.sampling unit 抽样单位 "4|D"|w
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95.statistical sampling 统计抽样 Wfz&:J#
96.tolerable error 可容忍误差 )y_MI
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97.the risk of under reliance 信赖不足风险 eNpGa0 eG
98.the risk of over reliance 信赖过度风险 u05Zg*.[
99.the risk of incorrect rejection 误拒风险 WM~@/J
100. the risk of incorrect acceptance 误受风险 89@gYA"Su
101.working trial balance 试算平衡表 p8frSrcU
102.index and cross-referencing 索引和交叉索引 BH0].-)[y!
103.cash receipt 现金收入 DhYQ>Gv8U
104.cash disbursement 现金支出
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105.bank statement 银行对账单 <Zl}u:(w
106.bank reconciliation 银行存款余额调节表 m onqaSF
107.balance sheet date 资产负债表日 QVsOB$
108.net realizable value 可变现净值
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109.storeroom 仓库 ilHZx2k
110.sale invoice 销售发票 *v_+a:
111.price list 价目表 ".Luc7
112.positive confirmation request 积极式询证函 3
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113.negative confirmation request 消极式询证函 a^>0XXr}Y
114.purchase requisition 请购单 3[amCKel
115.receiving report 验收报告 e3}`]
116.gross margin 毛利 *shE-w;C
117.manufacturing overhead 制造费用 R#DnV[!\
118.material requisition 领料单
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119.inventory-taking 存货盘点 |gg6|,Bt4
120.bond certificate 债券 >/9f>d?w^
121.stock certificate 股票 <!EdND =
122.audit report 审计报告 DKp+ nq$
123.entity 被审计单位 1/:WA:]1,
124.addressee of the audit report 审计报告的收件人 1Ue)&RW
125.unqualified opinion 无保留意见 HN]roS
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126.qualified opinion 保留意见 Qo+I98LX[
127.disclaimer of opinion 无法表示意见 jhOQ)QE|
128.adverse opinion 否定意见 T%B&HsH
129 Auditors‘Report审计报告 pX `BDYg.
130 internal audit内部审计 SvLI%>B=9
131 public sector audit政府审计 qwM71
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账项基础审计accounting number-based audit JvX]^t/}
风险导向审计方法risk-oriented audit approach <F{EZ Ii