1.audit 审计 5`_SN74o
2.attestation :Iz8aQ
鉴证 #rg6,.I)<
3.credibility A?0Nm{O;3v
可信赖程度 #s9aI_
4.audit of financial statements 财务报表审计 %]7d`/
5.agreed-upon procedures 执行商定程序 BL4-7
6.high levels of assurance 高水平保证 [PbOfxxgA
7.compilation 编制 iJ|uvPCE
8.reliability 可靠性 Y|/ 8up
9.relevance 相关性 UL9n-M=
10.professional skepticism 职业谨慎 [.}oyz;}N
11.objectivity 客观性 [KQ6Ta.
12. professional competence 专业胜任能力 :MDKC /mC
13.Senior/CPA-in-charge 项目经理 'O-"\J\
14.audit engagement letter 业务约定书 M'l ;:
15.recurring audit 连续审计 >C~6\L`c
16.the client 委托人 EEL,^3KR
17.change CPA 更换注册会计师 4`=mu}Y2
18.the existing CPA 现任注册会计师 G]aOHJ:.
19.the successor CPA 后任注册会计师 a09<!0Rp
20.the preceding CPA前任注册会计师 V^~:F
21.issue the audit report 出具审计报告 ]]Ufas9
22.expert 专家 CTA3*Gn
23.the board of directors 董事会 9MqGIOQ${j
24.knowledge of the entity‘ s business 了解被审计单位情况 8a"%0d#
25.assess material misstatement risks评估重大错报风险 wUM0M?_p[
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 "J3x_~,[4m
27.a general knowledge of ————- 初步了解―――的情况 P1f[%1
28.a more knowledge of—————— 进一步了解的情况 @|T'0_'
29.the prior year‘s working papers 以前年度工作底稿 ]J]h#ZHx
30.minutes of meeting 会议纪要 L{Vqh0QD&
31.business risks 经营风险 -H-~;EzU
32.appropriateness 适当性 7cMv/g^h@
33.accounting estimate 会计估计 3T0"" !Q
34.management representations 管理层声明 eJ81-!)
35.going concern assumption 持续经营假设 '/%
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36.audit plan 审计计划 Yu`~U,m
37.significant audit areas 重点审计领域 9-m=*|p
38.error 错误 ;]:@n;c\
39.fraud舞弊 l}M!8:UzU
40.modified or additional procedures 修改或追加审计程序 1yY0dOoLG)
41.misappropriation of assets 侵占资产 _GPl gp:
42.transactions without substance 虚假交易 ]
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43.unusual pressures 异常压力 )Xyn
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44.the suspected noncompliance 涉嫌存在违法行为 |
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45.materialiy 重要性 % %UE+u@J
46.exceed the materiality level 超过重要性水平 w@fi{H(R
47.approach the materiality level 接近重要性水平 %e} Saf
48.an acceptably low level 可接受水平 `~q <N
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 Yu2Bkq+
50.misstatements or omissions 错报或漏报 P{^6v=8)
51.aggregate 总计 Z;)%%V%o
52.subsequent events 期后事项 1[-tD0{H
53.adjust the financial statements 调整财务报表 IV)j1
54.perform additional audit procedures 实施追加的审计程序 18:%~
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55.audit risk 审计风险 ?=pT7M
56.detection risk 检查风险 7"D.L-H
57.inappropriate audit opinion 不适当的审计意见 .(2ik5A%9
58.material misstatement 重大的错报 "U"Z 3*
59.tolerable misstatement 可容忍错报 %D "I
60.the acceptable level of detection risk 可接受的检查风险 lks!w/yCF
61.assessed level of material misstatement risk 重大错报风险的评估水平 SMK_6?MZ
62.simall business 小规模企业 0#^v{DC
63.accounting system 会计系统 "" ZQ/t\
64.test of control 控制测试 Ozf@6\/t
65.walk-through test 穿行测试 \1Em`nvOX
66.communication 沟通 b>JDH1)
67.flow chart 流程图 SByW[JE
68.reperformance of internal control 重新执行 @U}1EC{A
69.audit evidence 审计证据 QP J4
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70.substantive procedures 实质性程序 7Hu3>4<
71.assertions 认定 +=8VTCn?
72.esistence 存在 ,s;UfF
73.occurrence 发生 k"w"hg&e
74.completeness 完整性 iOO)Q\
75.rights and obligations 权利和义务 VY\&8n}e(
76.valuation and allocation 计价和分摊 =odFmF
77.cutoff 截止 }RqK84K
78.accuracy 准确性 :*\P n!r
79.classification 分类 4+ Z]3oIRE
80.inspection 检查 x-3\Ls[I
81.supervision of counting 监盘 !g2+w$YVa
82.observation 观察
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83.confirmation 函证 :9 ^*
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84.computation 计算 @F*%9LPv
85.analytical procedures 分析程序 f&
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86.vouch 核对 N87B8rDl
87.trace 追查 I~XSn>-H
88.audit sampling 审计抽样 czd~8WgOa
89.error 误差 rw
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90.expected error 预期误差 -3Vx76Y
91.population 总体 4{`{WI{
92.sampling risk 抽样风险 ekCC5P!
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 ^gnZ+`3
95.statistical sampling 统计抽样 u.Dz~$T
96.tolerable error 可容忍误差 aw42oLk
97.the risk of under reliance 信赖不足风险 6NHX2Ja
98.the risk of over reliance 信赖过度风险 wAW5
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99.the risk of incorrect rejection 误拒风险 LFtt gY
100. the risk of incorrect acceptance 误受风险 g}',(tPMZ
101.working trial balance 试算平衡表 ~Jz6O U*z
102.index and cross-referencing 索引和交叉索引 N?"]
103.cash receipt 现金收入 w+CA1q<
104.cash disbursement 现金支出 04=c-~&q
105.bank statement 银行对账单 E~oOKQ5W
106.bank reconciliation 银行存款余额调节表 Y0-n\|
107.balance sheet date 资产负债表日 e^D]EA]%
108.net realizable value 可变现净值 3/n5#&c\4
109.storeroom 仓库 S|`o]?nc>
110.sale invoice 销售发票 R*2E/8Ia
111.price list 价目表 [HZv8HU|
112.positive confirmation request 积极式询证函 &KR
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113.negative confirmation request 消极式询证函 9;-p'C
114.purchase requisition 请购单 *bA.zmzM
115.receiving report 验收报告 SI-Ops~e
116.gross margin 毛利 jtc]>]6i
117.manufacturing overhead 制造费用 81Z) eO#
118.material requisition 领料单 g7
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119.inventory-taking 存货盘点 %OOl'o"V{s
120.bond certificate 债券 WEi2=3dV
121.stock certificate 股票 Hja3a{LH
122.audit report 审计报告 v
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123.entity 被审计单位 DlMW(4(
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 N5b!.B x-w
126.qualified opinion 保留意见 5C5sgR C
127.disclaimer of opinion 无法表示意见 #'9HU2
128.adverse opinion 否定意见 _>X+ZlpU:
129 Auditors‘Report审计报告 YglmX"fLf
130 internal audit内部审计 2!=f hN
131 public sector audit政府审计 O[JL+g4
账项基础审计accounting number-based audit [:SWi1cK2
风险导向审计方法risk-oriented audit approach 338k?nHxv