1.audit 审计 2N}h<Yd9
2.attestation 7xjihl3
鉴证 @[w.!GW%
3.credibility -{s9PZ3~_
可信赖程度 [rtMx8T
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 >'2=3L^Q
6.high levels of assurance 高水平保证 QeipfK+me
7.compilation 编制 K8g9IZ*lT
8.reliability 可靠性 \4roM1&[
9.relevance 相关性 e[*%tx H
10.professional skepticism 职业谨慎 b?%Pa\,!
11.objectivity 客观性 &U0Y#11Cx
12. professional competence 专业胜任能力 :`20i*
13.Senior/CPA-in-charge 项目经理 Ur2)];WZ
14.audit engagement letter 业务约定书 l\1_v7s
15.recurring audit 连续审计 D|E,9|=v
16.the client 委托人 #v QyECf
17.change CPA 更换注册会计师 &$
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18.the existing CPA 现任注册会计师 GY;q0oQ,
19.the successor CPA 后任注册会计师 t4E=
20.the preceding CPA前任注册会计师 YDMimis\H5
21.issue the audit report 出具审计报告 CWk65tcF
22.expert 专家 >4lT0~V/
23.the board of directors 董事会 P Zc{wbjp&
24.knowledge of the entity‘ s business 了解被审计单位情况 Q4JvFy0'
25.assess material misstatement risks评估重大错报风险 lC&B4zec
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 ;uazQyo6
27.a general knowledge of ————- 初步了解―――的情况 r$Z_Kwe.|&
28.a more knowledge of—————— 进一步了解的情况 lKd+,<
29.the prior year‘s working papers 以前年度工作底稿 %U&O
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30.minutes of meeting 会议纪要 !c+Nf2I7S
31.business risks 经营风险 )@xHL]!5m
32.appropriateness 适当性 G 1rsd
33.accounting estimate 会计估计 ,{HxX0
34.management representations 管理层声明 0Jh^((i*
35.going concern assumption 持续经营假设 * ?a-m\
36.audit plan 审计计划 cViEvS r
37.significant audit areas 重点审计领域 9U_uw
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38.error 错误 \G?GX
39.fraud舞弊 s:y~vd(Vi
40.modified or additional procedures 修改或追加审计程序 Z.b}
41.misappropriation of assets 侵占资产 gNdEPaaFI
42.transactions without substance 虚假交易 @?$x
43.unusual pressures 异常压力 ;/
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44.the suspected noncompliance 涉嫌存在违法行为 =rA "|=
45.materialiy 重要性 pcd*K)
46.exceed the materiality level 超过重要性水平 p`jkyi
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 ccc*"_45#
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,a;N%K-
50.misstatements or omissions 错报或漏报 R\%&Q|
51.aggregate 总计 2F0@M|'
52.subsequent events 期后事项 v+NdO$o
53.adjust the financial statements 调整财务报表 H uPw?8w=
54.perform additional audit procedures 实施追加的审计程序 j~(s3pSCo
55.audit risk 审计风险 .5ap9li]
56.detection risk 检查风险 *{qW7x.6h
57.inappropriate audit opinion 不适当的审计意见 YRXXutm
58.material misstatement 重大的错报 uT'}_2=:
59.tolerable misstatement 可容忍错报 g-0?8q5T6
60.the acceptable level of detection risk 可接受的检查风险 Wj"\nT4
61.assessed level of material misstatement risk 重大错报风险的评估水平 jN\} l|;q
62.simall business 小规模企业 lWr{v\L'
63.accounting system 会计系统 L*xu<(>K
64.test of control 控制测试 Wgx
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65.walk-through test 穿行测试 eSNwAExm
66.communication 沟通 .E'Tfa
67.flow chart 流程图 d
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68.reperformance of internal control 重新执行 UEZnd8
69.audit evidence 审计证据 cFcn61x-
70.substantive procedures 实质性程序 G%{J.J41F
71.assertions 认定 p^|IN'lx,
72.esistence 存在 Mu,}?%
73.occurrence 发生 hk
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74.completeness 完整性 F?UI8
75.rights and obligations 权利和义务 |
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76.valuation and allocation 计价和分摊
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77.cutoff 截止 ;JM%O8
78.accuracy 准确性 W(h].'N
79.classification 分类
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80.inspection 检查 00Tm]mMQX
81.supervision of counting 监盘 ;D}8acQ
82.observation 观察 ~*OQRl6F
83.confirmation 函证 L *a:j
84.computation 计算 5K_KZL-
85.analytical procedures 分析程序 CH!>RRF
86.vouch 核对 Wpgp YcPS
87.trace 追查 0(!j]w"r3
88.audit sampling 审计抽样 b-Q*!Ut
89.error 误差 Akar@ wh
90.expected error 预期误差 BE`{? -G
91.population 总体 ]mDsd* 1
92.sampling risk 抽样风险 %gK@R3p
93.non- sampling risk 非抽样风险 <gvuCydsh
94.sampling unit 抽样单位 `/W6,]
95.statistical sampling 统计抽样 ,t"?~Hl".
96.tolerable error 可容忍误差 ^HJvT)e4
97.the risk of under reliance 信赖不足风险 EL*OeyU1l
98.the risk of over reliance 信赖过度风险 7ojU]l y
99.the risk of incorrect rejection 误拒风险 N_3$B=
100. the risk of incorrect acceptance 误受风险 F8u;C:^d
101.working trial balance 试算平衡表 e70#"~gt[
102.index and cross-referencing 索引和交叉索引 ~ IPel
103.cash receipt 现金收入 ]i$<<u
104.cash disbursement 现金支出 ^^q9+0@
105.bank statement 银行对账单 v[k;R
106.bank reconciliation 银行存款余额调节表 $<;!F=%8
107.balance sheet date 资产负债表日 x;Qs_"t];3
108.net realizable value 可变现净值 D<V[:~
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109.storeroom 仓库 qDG{hvl[1r
110.sale invoice 销售发票 gLm ]*
111.price list 价目表 T0:%,o
112.positive confirmation request 积极式询证函 }>q%##<n
113.negative confirmation request 消极式询证函 U*P&O+(1'
114.purchase requisition 请购单 4Ss4jUj
115.receiving report 验收报告 ;rp("<g:>
116.gross margin 毛利 ivgV5)".
117.manufacturing overhead 制造费用 v'0WE
118.material requisition 领料单 caG5S#8-"
119.inventory-taking 存货盘点 $
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120.bond certificate 债券 l(irNKutgo
121.stock certificate 股票 3shRrCL0mf
122.audit report 审计报告
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123.entity 被审计单位 P\jnht
124.addressee of the audit report 审计报告的收件人 9i6z p'
125.unqualified opinion 无保留意见 Yz%A Kp
126.qualified opinion 保留意见 *5e"suS2
127.disclaimer of opinion 无法表示意见 N7Kg52|
128.adverse opinion 否定意见 0|Rt[qwKb@
129 Auditors‘Report审计报告 2F}D?]A
130 internal audit内部审计
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131 public sector audit政府审计 J Wh5gOXd
账项基础审计accounting number-based audit ^ gy"$F3{`
风险导向审计方法risk-oriented audit approach TnuaP'xZ