1.audit 审计 w]"Y1J(i
2.attestation 9C-F%te
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3.credibility 2(5wFc
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4.audit of financial statements 财务报表审计 l#~Sh3@L(
5.agreed-upon procedures 执行商定程序 &hB~Z(zS!
6.high levels of assurance 高水平保证 ^+mSf`5
7.compilation 编制 zXbTpm
8.reliability 可靠性 @gE
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9.relevance 相关性 h[C!cX
10.professional skepticism 职业谨慎 ^-4mZXAy1|
11.objectivity 客观性 +m:U9K(\h
12. professional competence 专业胜任能力 .2.$Rq
13.Senior/CPA-in-charge 项目经理 q}ZZqYk
14.audit engagement letter 业务约定书 (FH4\ 't)
15.recurring audit 连续审计 UmiW_J
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16.the client 委托人 iWCN2om
17.change CPA 更换注册会计师 s]5wzbF O
18.the existing CPA 现任注册会计师 &ad9VB7
19.the successor CPA 后任注册会计师 R@=ve
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20.the preceding CPA前任注册会计师 ? RB~%^c!
21.issue the audit report 出具审计报告 BG-uKJ
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22.expert 专家 {KeHqM}e
23.the board of directors 董事会 RW,ew!Z
24.knowledge of the entity‘ s business 了解被审计单位情况 ;?=nr 5;q
25.assess material misstatement risks评估重大错报风险 7Q0M3m
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 e~'y %| D
27.a general knowledge of ————- 初步了解―――的情况 ]=WJ%p1l
28.a more knowledge of—————— 进一步了解的情况 O7s0M?4
29.the prior year‘s working papers 以前年度工作底稿 q jDWA'
30.minutes of meeting 会议纪要 GQ2&D}zh
31.business risks 经营风险 $w[@L7'(
32.appropriateness 适当性 V,|l&-
33.accounting estimate 会计估计 K?-K<3]9f
34.management representations 管理层声明 p|(910OEQ
35.going concern assumption 持续经营假设 /:ma}qGy
36.audit plan 审计计划 =ub&@~E
37.significant audit areas 重点审计领域 ;L(W'+
38.error 错误 W$:;MY>0f
39.fraud舞弊 /y@$|DI1
40.modified or additional procedures 修改或追加审计程序 fR6ot#b
41.misappropriation of assets 侵占资产 bt%k;Z]
42.transactions without substance 虚假交易 F mh;d*IT
43.unusual pressures 异常压力 L9fhe,en
44.the suspected noncompliance 涉嫌存在违法行为 -T4?5T_
45.materialiy 重要性 JP!$uK{u
46.exceed the materiality level 超过重要性水平 lk6mu
47.approach the materiality level 接近重要性水平 n3
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48.an acceptably low level 可接受水平 %3fHitCikc
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 `9a%}PVQ-
50.misstatements or omissions 错报或漏报 (W=z0Lqu
51.aggregate 总计 dMeDQ`c`W
52.subsequent events 期后事项 E|6X.Ny]
53.adjust the financial statements 调整财务报表 Yi7`iC
54.perform additional audit procedures 实施追加的审计程序 =zqOkC
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55.audit risk 审计风险 SQ>.P
56.detection risk 检查风险 #OJ^[Zi<
57.inappropriate audit opinion 不适当的审计意见 !f
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58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 [m3G%PO@Da
60.the acceptable level of detection risk 可接受的检查风险 ^uIZs}=+
61.assessed level of material misstatement risk 重大错报风险的评估水平 "JJ )w0
62.simall business 小规模企业 }`
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63.accounting system 会计系统 U+~0m!|4
64.test of control 控制测试 h(GgkTj4+
65.walk-through test 穿行测试 |5e/ .T$
66.communication 沟通 hJhdHy=U
67.flow chart 流程图 (cNT ud$
68.reperformance of internal control 重新执行 eoTOccb!
69.audit evidence 审计证据 9Hlu%R
70.substantive procedures 实质性程序 ^Bm9yR
71.assertions 认定 9WtTUk
72.esistence 存在 )l[ +7
73.occurrence 发生 PovPO
74.completeness 完整性 p*#SSR9<
75.rights and obligations 权利和义务 {Swo
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76.valuation and allocation 计价和分摊 .s7o$u~l
77.cutoff 截止 pR`.8MMc8
78.accuracy 准确性 Ug3PZ7lK
79.classification 分类 a(d'iAU8^
80.inspection 检查 RX?Nv4-
81.supervision of counting 监盘 -("79v>#
82.observation 观察 'PV,c|f>
83.confirmation 函证
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84.computation 计算 il5WLi;{
85.analytical procedures 分析程序 *% Vd2jW/
86.vouch 核对 9OF5A<%"u
87.trace 追查 #3kR}Amow
88.audit sampling 审计抽样 =J0FT2 d
89.error 误差 @hl5^d"l
90.expected error 预期误差
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91.population 总体 jpm}EOq<%
92.sampling risk 抽样风险 "o;l8$)VL
93.non- sampling risk 非抽样风险 9co
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94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 .Zf#
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96.tolerable error 可容忍误差 6NJ La|&n
97.the risk of under reliance 信赖不足风险 I[tU}oj P
98.the risk of over reliance 信赖过度风险 g@B
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99.the risk of incorrect rejection 误拒风险 L_)?5IOJ$
100. the risk of incorrect acceptance 误受风险 FE/&<g0,:
101.working trial balance 试算平衡表 1PLKcU
102.index and cross-referencing 索引和交叉索引 -Ah \a0z
103.cash receipt 现金收入 \
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104.cash disbursement 现金支出 a^4(7
105.bank statement 银行对账单 LEyn1d
106.bank reconciliation 银行存款余额调节表 (t<i?>p
107.balance sheet date 资产负债表日 (Clf]\_II
108.net realizable value 可变现净值 I?bL4u$\
109.storeroom 仓库 7dV^35 KP
110.sale invoice 销售发票 ;u}MG3Y8
111.price list 价目表 j1**Ch/
112.positive confirmation request 积极式询证函 <0v'IHlZ8
113.negative confirmation request 消极式询证函 3,N7Nfe
114.purchase requisition 请购单 V
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115.receiving report 验收报告 iLv"ZqGrw
116.gross margin 毛利
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117.manufacturing overhead 制造费用 3Y=T8Gi#
118.material requisition 领料单 _or$^.='
119.inventory-taking 存货盘点 z-krL: A
120.bond certificate 债券 r8^1JJ~\
121.stock certificate 股票 <C${1FO7If
122.audit report 审计报告 %4n=qK9T5
123.entity 被审计单位 w$61+KH K
124.addressee of the audit report 审计报告的收件人 tet
125.unqualified opinion 无保留意见 IQ2<Pinv
126.qualified opinion 保留意见 2z )h,<D
127.disclaimer of opinion 无法表示意见 g&_0)(a\
128.adverse opinion 否定意见 r'xa'6&
129 Auditors‘Report审计报告 a`/[\K6
130 internal audit内部审计 {n
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131 public sector audit政府审计 &S3szhe
账项基础审计accounting number-based audit -VRu^l#
风险导向审计方法risk-oriented audit approach M7jDV|Go