1.audit 审计 ^E".`~R
2.attestation zd {sw}
鉴证 6;(b-Dhi
3.credibility "@t bm[
可信赖程度 %Nx,ZD@
4.audit of financial statements 财务报表审计 lWBewnLKE
5.agreed-upon procedures 执行商定程序 Ny2bMj.o
6.high levels of assurance 高水平保证 28 zZ3|Z3
7.compilation 编制 }%D${.R]
8.reliability 可靠性 8TTj<T!N
9.relevance 相关性 g@Rs.Zq
10.professional skepticism 职业谨慎 !=u=P9I
11.objectivity 客观性
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12. professional competence 专业胜任能力 U(%6ny
13.Senior/CPA-in-charge 项目经理 HmHM#~5(`
14.audit engagement letter 业务约定书 v4Kf{9q#
15.recurring audit 连续审计 Qkc9X0J!
16.the client 委托人 aq#F
17.change CPA 更换注册会计师 sH]T1z
18.the existing CPA 现任注册会计师 ,V{Bpr
19.the successor CPA 后任注册会计师 +x<OyjY5?]
20.the preceding CPA前任注册会计师 B;2#Sa.
21.issue the audit report 出具审计报告 ,R=$qi|
22.expert 专家 :NB.ib@*
23.the board of directors 董事会 Hoi~(Vc.
24.knowledge of the entity‘ s business 了解被审计单位情况 ;J:* r0
25.assess material misstatement risks评估重大错报风险 8/;@4^Ux
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 7G0;_f{
27.a general knowledge of ————- 初步了解―――的情况 .kJu17!
28.a more knowledge of—————— 进一步了解的情况 +{#Z^y6&
29.the prior year‘s working papers 以前年度工作底稿 t3=K>Y@w
30.minutes of meeting 会议纪要 i(V
31.business risks 经营风险 qx*N-,M%k(
32.appropriateness 适当性 [Mj5o<k;I
33.accounting estimate 会计估计 PH'n`D#
34.management representations 管理层声明 Rm~8n;7oOr
35.going concern assumption 持续经营假设 q d:"LS
36.audit plan 审计计划 ,k(B>O ~o
37.significant audit areas 重点审计领域 fUPYCw6F
38.error 错误 p&D7&Sb[
39.fraud舞弊 +fq
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40.modified or additional procedures 修改或追加审计程序 lI@Z)~
41.misappropriation of assets 侵占资产 $x#qv1
42.transactions without substance 虚假交易 P
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43.unusual pressures 异常压力 Mhc5<~?
44.the suspected noncompliance 涉嫌存在违法行为 bfkFk
45.materialiy 重要性 ]v:"
46.exceed the materiality level 超过重要性水平 >ul&x!?@
47.approach the materiality level 接近重要性水平 `'gcF});
48.an acceptably low level 可接受水平 Dj 6^|R$z&
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 =5uhIU0O
50.misstatements or omissions 错报或漏报 :^FH.6}x
51.aggregate 总计 'R99m?"
52.subsequent events 期后事项 77j"zr7v
53.adjust the financial statements 调整财务报表 C'jCIL
54.perform additional audit procedures 实施追加的审计程序 'Zqt~5=5
55.audit risk 审计风险 w{]B)>! 1W
56.detection risk 检查风险 n8D'fvY
57.inappropriate audit opinion 不适当的审计意见 Mgu9m8
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58.material misstatement 重大的错报 /;xrd\du
59.tolerable misstatement 可容忍错报 dP#7ev]'
60.the acceptable level of detection risk 可接受的检查风险 fG{3S:TQq
61.assessed level of material misstatement risk 重大错报风险的评估水平 Bx.hFEL
62.simall business 小规模企业 #Yy5@A}`o
63.accounting system 会计系统 e-.(O8
64.test of control 控制测试 Kek%io
65.walk-through test 穿行测试 NdRE,HWd?$
66.communication 沟通 , 10+Sh
67.flow chart 流程图 %CgmZTz~<
68.reperformance of internal control 重新执行 >
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69.audit evidence 审计证据 :_+U[k(#
70.substantive procedures 实质性程序 Bg
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71.assertions 认定 6F%6]n
72.esistence 存在 TGjxy1A
73.occurrence 发生 KvI/!hl\
74.completeness 完整性 Ki%)LQAg
75.rights and obligations 权利和义务 B}aW y &D
76.valuation and allocation 计价和分摊 {96NtR0Z
77.cutoff 截止 T~4HeEG>uH
78.accuracy 准确性 auM1k]
79.classification 分类 *$/Go8t4u
80.inspection 检查 {7v|\6@e3
81.supervision of counting 监盘 S'>KGdF
82.observation 观察 %:dd#';g
83.confirmation 函证 @(."[O:
84.computation 计算 u!fZ>kS
85.analytical procedures 分析程序 b>d]= u
86.vouch 核对 CurU6x1
87.trace 追查 x_l8&RIB*
88.audit sampling 审计抽样 cvx"XxE,
89.error 误差 L$ jii
90.expected error 预期误差 O.aAa5^uh
91.population 总体 R/2L9Lcv
92.sampling risk 抽样风险 ")NQwT}
93.non- sampling risk 非抽样风险 h-o;vC9fC
94.sampling unit 抽样单位 715J1~aRNr
95.statistical sampling 统计抽样 -vt6n1A&b
96.tolerable error 可容忍误差 2Ns<lh
97.the risk of under reliance 信赖不足风险 ONc#d'-L
98.the risk of over reliance 信赖过度风险 O_5;?$[m
99.the risk of incorrect rejection 误拒风险 jASK!3pY
100. the risk of incorrect acceptance 误受风险 B
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101.working trial balance 试算平衡表 ")fgQ3XZ
102.index and cross-referencing 索引和交叉索引 EAF\7J*
103.cash receipt 现金收入 h}S2b@e|
104.cash disbursement 现金支出 j",*&sy
105.bank statement 银行对账单 `2xt%kC
106.bank reconciliation 银行存款余额调节表 U)z1RHP|z
107.balance sheet date 资产负债表日 37V$Qb_
108.net realizable value 可变现净值 ]0{,P
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109.storeroom 仓库 G)""^YB-
110.sale invoice 销售发票 9AD0|,g
111.price list 价目表 4dh>B>Q
112.positive confirmation request 积极式询证函 kC'm |Y@T
113.negative confirmation request 消极式询证函 9 I&[6}
114.purchase requisition 请购单 D9
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115.receiving report 验收报告 TdoH((nY
116.gross margin 毛利 E,4*a5Fi
117.manufacturing overhead 制造费用 paxZlA
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118.material requisition 领料单 za8+=?
119.inventory-taking 存货盘点 mrVN&.
120.bond certificate 债券 ~Oi.bP<,
121.stock certificate 股票 !Z; Nv
122.audit report 审计报告 q?f-h<yRQ
123.entity 被审计单位 #;"lBqxY`
124.addressee of the audit report 审计报告的收件人 `Cu9y+t
125.unqualified opinion 无保留意见 r&XxF>
126.qualified opinion 保留意见 w *o _s
127.disclaimer of opinion 无法表示意见 a$LoQ<f_
128.adverse opinion 否定意见 ww\2
129 Auditors‘Report审计报告
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130 internal audit内部审计 =e6!U5
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131 public sector audit政府审计
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账项基础审计accounting number-based audit <H1e+l{8$
风险导向审计方法risk-oriented audit approach CTc#*LJx>j