1.audit 审计 Q@ykQ
2.attestation tCd{G
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鉴证 \Ac}R'
3.credibility Fc34Y0_A
可信赖程度 />2A<{6\=P
4.audit of financial statements 财务报表审计 )er?*^9Z
5.agreed-upon procedures 执行商定程序 VyB\]EBu
6.high levels of assurance 高水平保证 cfrvy^>,
7.compilation 编制 byEvc[/>Ys
8.reliability 可靠性 OHx
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9.relevance 相关性 %A
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10.professional skepticism 职业谨慎 UIC\CP d
11.objectivity 客观性 rC* sNy2
12. professional competence 专业胜任能力 3ybK6!g`[
13.Senior/CPA-in-charge 项目经理 z }FiU[Hs
14.audit engagement letter 业务约定书 :w?:WH?2L
15.recurring audit 连续审计 ,6S_&<{
16.the client 委托人
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17.change CPA 更换注册会计师 `@ VM<
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18.the existing CPA 现任注册会计师 ~%cSckE
19.the successor CPA 后任注册会计师 uW\@x4
20.the preceding CPA前任注册会计师 Zj%B7s1A
21.issue the audit report 出具审计报告 ]Ct`4pA
22.expert 专家 0A#9C09
23.the board of directors 董事会 z'vd
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24.knowledge of the entity‘ s business 了解被审计单位情况 v#FJ+
25.assess material misstatement risks评估重大错报风险 _mIa8K;
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 Fi?U)T+%+
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 j]@x Q,y
29.the prior year‘s working papers 以前年度工作底稿 X+?Il)Bv
30.minutes of meeting 会议纪要 ^P3g9'WK
31.business risks 经营风险 -dc"N|.
32.appropriateness 适当性 X~IRpzC
33.accounting estimate 会计估计
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34.management representations 管理层声明 Mhu5
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35.going concern assumption 持续经营假设 2|T|K?R^
36.audit plan 审计计划 5WtQwN~
37.significant audit areas 重点审计领域 i/C
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38.error 错误 <wd4^Vr!2
39.fraud舞弊 rzYobOKd#
40.modified or additional procedures 修改或追加审计程序 t5X G^3X@
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 mK7^:(<.LO
43.unusual pressures 异常压力 q:EzKrE
44.the suspected noncompliance 涉嫌存在违法行为 Tb!B!m
45.materialiy 重要性 ^cKv
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46.exceed the materiality level 超过重要性水平 Xa@ _^oL
47.approach the materiality level 接近重要性水平 eCPKpVhP
48.an acceptably low level 可接受水平 kB$,1J$q
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 36x5 q 1
50.misstatements or omissions 错报或漏报 TNX%_Q<
51.aggregate 总计 m-Z'K_oQ
52.subsequent events 期后事项 "2vNkO##
53.adjust the financial statements 调整财务报表 hX'z]Am<
54.perform additional audit procedures 实施追加的审计程序 n
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55.audit risk 审计风险 4cErk)F4
56.detection risk 检查风险 Q)%8NVs
57.inappropriate audit opinion 不适当的审计意见 `/gEKrhL-
58.material misstatement 重大的错报 ]$?zT`>(F
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 P&-D0T_
61.assessed level of material misstatement risk 重大错报风险的评估水平 VAF:Z
62.simall business 小规模企业 fRv
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63.accounting system 会计系统 H(5ui`' s
64.test of control 控制测试 n8;G,[GM80
65.walk-through test 穿行测试 x]%4M\T``
66.communication 沟通 6/V{>MTZg
67.flow chart 流程图 ~'Qpf 8)
68.reperformance of internal control 重新执行 sa0^1$(<
69.audit evidence 审计证据 69<rsp(p
70.substantive procedures 实质性程序 +*:x#$phx
71.assertions 认定 NBbY## w0
72.esistence 存在 ]Nd'%M
73.occurrence 发生 J 4'!
74.completeness 完整性 B4*X0x
75.rights and obligations 权利和义务 9rf|r
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76.valuation and allocation 计价和分摊 a dz;N;rIY
77.cutoff 截止 x#}j3"
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78.accuracy 准确性 ^$&"<
79.classification 分类 33v%e
80.inspection 检查 (
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81.supervision of counting 监盘 *~t$k56
82.observation 观察 +hKPOFa'
83.confirmation 函证 pYi=q
84.computation 计算 w'!}(Z5X?
85.analytical procedures 分析程序 K9z_=c+
86.vouch 核对 ;t@ 3Go
87.trace 追查 O7<V@GL+
88.audit sampling 审计抽样 /O(;~1B
89.error 误差 ~A:;?A'.
90.expected error 预期误差 ?+} E
91.population 总体 9B6_eFb
92.sampling risk 抽样风险 ).O2_<&?F
93.non- sampling risk 非抽样风险 tWX+\ |
94.sampling unit 抽样单位 6!}m$Dvt~
95.statistical sampling 统计抽样 ~i_R%z:y
96.tolerable error 可容忍误差 xdTzG4
97.the risk of under reliance 信赖不足风险 P".qL5
98.the risk of over reliance 信赖过度风险 >`,#%MH#
99.the risk of incorrect rejection 误拒风险 b09#+CH?
100. the risk of incorrect acceptance 误受风险 m(7_ZiL=
101.working trial balance 试算平衡表 |)P;%Fy9
102.index and cross-referencing 索引和交叉索引 DRBYH(
103.cash receipt 现金收入 I`n1M+=%
104.cash disbursement 现金支出 tB(X`A.|
105.bank statement 银行对账单 !f]3Riw-=,
106.bank reconciliation 银行存款余额调节表 Lw2Y
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107.balance sheet date 资产负债表日 3bI|X!
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108.net realizable value 可变现净值 *!7SM7
109.storeroom 仓库 :+Je989\[C
110.sale invoice 销售发票 )>A%FL9
111.price list 价目表 r{:la56Xd
112.positive confirmation request 积极式询证函 u!EulAl
113.negative confirmation request 消极式询证函 t"74HZO>
114.purchase requisition 请购单 ;Wrd=)Ka
115.receiving report 验收报告 }"; hz*a
116.gross margin 毛利 5A=xF j{
117.manufacturing overhead 制造费用 >8mW-p
118.material requisition 领料单 A`8}J4
119.inventory-taking 存货盘点 }-]s#^'w
120.bond certificate 债券 GPhwq n{
121.stock certificate 股票 ea[a)Z7#
122.audit report 审计报告 WZO
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123.entity 被审计单位 r'JK$9
124.addressee of the audit report 审计报告的收件人 /7HIL?r
125.unqualified opinion 无保留意见 H&K)q5~
126.qualified opinion 保留意见 T6?d`i i1
127.disclaimer of opinion 无法表示意见 eEds-&_
128.adverse opinion 否定意见 {~p %\
129 Auditors‘Report审计报告 b8-^wJH!
130 internal audit内部审计 $YO]IK$
131 public sector audit政府审计 K/LaA4
账项基础审计accounting number-based audit E=U^T/
风险导向审计方法risk-oriented audit approach %$-3fj7