1.audit 审计 h'x~"k1
2.attestation S\ZAcz4
鉴证 Q2NnpsA^6
3.credibility d/>,U7eS[+
可信赖程度 Fzs'@*
4.audit of financial statements 财务报表审计 JY+[
5.agreed-upon procedures 执行商定程序 (<X dj^v
6.high levels of assurance 高水平保证 eLny-.i,7
7.compilation 编制 R6XMBYK^
8.reliability 可靠性 V2,WP
9.relevance 相关性 '[8b0\
10.professional skepticism 职业谨慎 `yZZP
11.objectivity 客观性 E3skC%}
12. professional competence 专业胜任能力 ha=z<Q
13.Senior/CPA-in-charge 项目经理 Zg&\K~OC
14.audit engagement letter 业务约定书 ELF`uWGE
15.recurring audit 连续审计 %}
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16.the client 委托人 #L0I+ K,K\
17.change CPA 更换注册会计师 ? myXG92
18.the existing CPA 现任注册会计师 i_Z5SMZ
19.the successor CPA 后任注册会计师 Ne7{{1
20.the preceding CPA前任注册会计师 R
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21.issue the audit report 出具审计报告 %UQB?dkf$
22.expert 专家 it@} dZ
23.the board of directors 董事会 y
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24.knowledge of the entity‘ s business 了解被审计单位情况 ~UC/|t$
25.assess material misstatement risks评估重大错报风险 U]0)$OH5e
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 #cG479X"
27.a general knowledge of ————- 初步了解―――的情况 -3tBN*0+
28.a more knowledge of—————— 进一步了解的情况 xPup?oP >
29.the prior year‘s working papers 以前年度工作底稿 ~vV)|
30.minutes of meeting 会议纪要 je4&'vyU
31.business risks 经营风险 XFTMT'9
32.appropriateness 适当性 &AcFa<U
33.accounting estimate 会计估计 |u r~s$8y-
34.management representations 管理层声明 <]^;/2.B
35.going concern assumption 持续经营假设 _|B&v
36.audit plan 审计计划 ,l .U^d6>
37.significant audit areas 重点审计领域 ~hslLUE
38.error 错误 v-fi9$#^
39.fraud舞弊 5MY}(w
40.modified or additional procedures 修改或追加审计程序 m%c0#=D
41.misappropriation of assets 侵占资产 Jx$#GUl#j
42.transactions without substance 虚假交易 n qLAby_
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 L
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45.materialiy 重要性 Vnj/>e3
46.exceed the materiality level 超过重要性水平 Gj19KQ1G
47.approach the materiality level 接近重要性水平 ` u\z!x'
48.an acceptably low level 可接受水平 _G[I2]
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 KzX
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50.misstatements or omissions 错报或漏报 =l4\4td9p
51.aggregate 总计 .q`H`(QM
52.subsequent events 期后事项 Va
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53.adjust the financial statements 调整财务报表 CEuk1$
54.perform additional audit procedures 实施追加的审计程序 +^ DRto=
55.audit risk 审计风险 PT#eXS9_
56.detection risk 检查风险 &s^>S?L-
57.inappropriate audit opinion 不适当的审计意见 j8Q5d`
58.material misstatement 重大的错报 )6:]o&bZ
59.tolerable misstatement 可容忍错报 qD;v/,?
60.the acceptable level of detection risk 可接受的检查风险 TDFO9%2c
61.assessed level of material misstatement risk 重大错报风险的评估水平 Bd9hf`%
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62.simall business 小规模企业 M"5!s,
63.accounting system 会计系统 0\Yx.\X,
64.test of control 控制测试 20l_ay
65.walk-through test 穿行测试 Y3$PQwn
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66.communication 沟通 `}~)1'(#/
67.flow chart 流程图 \q|7,S,5
68.reperformance of internal control 重新执行 ::OFW@dS
69.audit evidence 审计证据 9c^skNbS
70.substantive procedures 实质性程序
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71.assertions 认定 C8qTz".5$
72.esistence 存在 mKq<'t]^k
73.occurrence 发生 ;eW'}&|LV
74.completeness 完整性 AX!>l;
75.rights and obligations 权利和义务 ]bN&5.|
76.valuation and allocation 计价和分摊 PM-PP8h
77.cutoff 截止 Vv]$\`d#
78.accuracy 准确性 K 5qLBz@U
79.classification 分类 J[!x%8m
80.inspection 检查 @0ov!9]Rw-
81.supervision of counting 监盘 dT]L-uRZgy
82.observation 观察 Xvu)
83.confirmation 函证 o'^;tLs15
84.computation 计算 &7($kj
85.analytical procedures 分析程序 D#d8 ^U
86.vouch 核对 A3"1D
87.trace 追查 I[=Wmxa?r
88.audit sampling 审计抽样 4Hml.|$
89.error 误差 Bzu(XQ
90.expected error 预期误差 ]D{c4)\7C|
91.population 总体 Q)G!Y
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92.sampling risk 抽样风险 wrQydI
93.non- sampling risk 非抽样风险 u%=bHg
94.sampling unit 抽样单位 8Da(tS
95.statistical sampling 统计抽样 }0BL0N`_
96.tolerable error 可容忍误差 G
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97.the risk of under reliance 信赖不足风险 t}]9VD9
98.the risk of over reliance 信赖过度风险 z [qdmx^
99.the risk of incorrect rejection 误拒风险 @1<omsl
100. the risk of incorrect acceptance 误受风险 Sf'i{xye
101.working trial balance 试算平衡表 emv ;m/&8
102.index and cross-referencing 索引和交叉索引 C|4U78f{
103.cash receipt 现金收入 tg7C;rJ
104.cash disbursement 现金支出 Lf^5Eo/
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105.bank statement 银行对账单 B:O+*3j
106.bank reconciliation 银行存款余额调节表 66~e~F}z
107.balance sheet date 资产负债表日 ~>#LOT `
108.net realizable value 可变现净值 gH{:`E k7
109.storeroom 仓库 [|a(
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110.sale invoice 销售发票 W>Mse[6`c
111.price list 价目表 (|g").L
112.positive confirmation request 积极式询证函 ;'=VrE6
113.negative confirmation request 消极式询证函 7.Ml9{M/i
114.purchase requisition 请购单 *CeQY M
115.receiving report 验收报告 OgEUq''
116.gross margin 毛利 =$b-xsmeG
117.manufacturing overhead 制造费用 2q"_^deI5*
118.material requisition 领料单 Cq?',QU6j
119.inventory-taking 存货盘点 R=\v3m
120.bond certificate 债券 v78&[
121.stock certificate 股票 bbd0ocva
122.audit report 审计报告 jOBY&W0r
123.entity 被审计单位 s.^c..e75C
124.addressee of the audit report 审计报告的收件人 =cdh'"XN
125.unqualified opinion 无保留意见 fd?bU|I_2
126.qualified opinion 保留意见 AA))KBXq
127.disclaimer of opinion 无法表示意见 kF+ZW%6N
128.adverse opinion 否定意见 <TI3@9\qXE
129 Auditors‘Report审计报告 5U0ytDZ2/(
130 internal audit内部审计 A#Xj]^-*
131 public sector audit政府审计 oy2(A g\
账项基础审计accounting number-based audit =QrA0kQR
风险导向审计方法risk-oriented audit approach tgO+*q
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