1.audit 审计 <z2mNq
2.attestation ZGhoV#T@
鉴证 4&hqeY3
3.credibility ^]&{"!
可信赖程度 [nIG_j>D-f
4.audit of financial statements 财务报表审计 X@U1Ri
5.agreed-upon procedures 执行商定程序 3z92Gy5cr
6.high levels of assurance 高水平保证 9dtGqXX
7.compilation 编制 +|)1_NK
8.reliability 可靠性 2EwWV0BS
9.relevance 相关性 3Lki7QW`
10.professional skepticism 职业谨慎 fMPq
11.objectivity 客观性 cu!bg+,zl
12. professional competence 专业胜任能力 OB^?cA>
13.Senior/CPA-in-charge 项目经理 {))S<_yN
14.audit engagement letter 业务约定书 o~_>p/7;
15.recurring audit 连续审计 x*8f3^ wE
16.the client 委托人 h^kNM8
17.change CPA 更换注册会计师 ~PW}sN6ppG
18.the existing CPA 现任注册会计师 DN':-P
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19.the successor CPA 后任注册会计师 R+VLoz*J6
20.the preceding CPA前任注册会计师 wn|@D<
21.issue the audit report 出具审计报告 #aY<J:Nx
22.expert 专家 w })Pedg
23.the board of directors 董事会 =GKYroNM
24.knowledge of the entity‘ s business 了解被审计单位情况 /3Ix,7
25.assess material misstatement risks评估重大错报风险 Kx185Q'W
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 Bye@5D
27.a general knowledge of ————- 初步了解―――的情况 8t:h
28.a more knowledge of—————— 进一步了解的情况 H9Q7({v
29.the prior year‘s working papers 以前年度工作底稿 ivz?-X4]
30.minutes of meeting 会议纪要 124L3AG
31.business risks 经营风险 i z>y u[|
32.appropriateness 适当性 i2a"J&,6O
33.accounting estimate 会计估计
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34.management representations 管理层声明 WfT)CIKs
35.going concern assumption 持续经营假设 R|J>8AL}BY
36.audit plan 审计计划 W$Q)aA7
37.significant audit areas 重点审计领域 &xuwke:[
38.error 错误 :CST!+)o
39.fraud舞弊 roj04|
40.modified or additional procedures 修改或追加审计程序 `}8@[iB'
41.misappropriation of assets 侵占资产 QC5f:BwM
42.transactions without substance 虚假交易 GHC?Tp
43.unusual pressures 异常压力 UoMWn"ZE
44.the suspected noncompliance 涉嫌存在违法行为 ]n]uN~)9
45.materialiy 重要性 %>9+1lUhV
46.exceed the materiality level 超过重要性水平 *tfDXQ^mN
47.approach the materiality level 接近重要性水平 ?~JxO/K
48.an acceptably low level 可接受水平 Ms'TC;&PS
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 '=,rb
50.misstatements or omissions 错报或漏报 $K.%un Gm
51.aggregate 总计 Prb_/B Dd
52.subsequent events 期后事项 a3dzok
53.adjust the financial statements 调整财务报表 r>:L$_]L
54.perform additional audit procedures 实施追加的审计程序 UG"6RW @
55.audit risk 审计风险 ]AZ\5C-J
56.detection risk 检查风险 N[x@j)w-`
57.inappropriate audit opinion 不适当的审计意见 r5!x,{E6
58.material misstatement 重大的错报 7hF,gl5
59.tolerable misstatement 可容忍错报 iPY v
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60.the acceptable level of detection risk 可接受的检查风险 9p\Hx#^
61.assessed level of material misstatement risk 重大错报风险的评估水平 MpIw^a3(r
62.simall business 小规模企业 q"LJwV}W
63.accounting system 会计系统 T5dUJR2k$
64.test of control 控制测试 g"!#]LLe
65.walk-through test 穿行测试 2^^'t 6@
66.communication 沟通 j`|^s}8t
67.flow chart 流程图 q?Ku}eID3
68.reperformance of internal control 重新执行 2Z;`#{
69.audit evidence 审计证据 vJj:9KcP>h
70.substantive procedures 实质性程序 uO _,n
71.assertions 认定 aFr!PQp4{
72.esistence 存在 3:~l2KIP4
73.occurrence 发生 >1a\%G
74.completeness 完整性 6}i&6@Snq?
75.rights and obligations 权利和义务 &J;H@d||
76.valuation and allocation 计价和分摊 J|"nwY}a9
77.cutoff 截止 (Q@+v<
78.accuracy 准确性 Z.aLk4QO@
79.classification 分类 ])QO%
80.inspection 检查 E)80S.V
81.supervision of counting 监盘 9QOr,~~s
82.observation 观察 |z#m
83.confirmation 函证 GcZM+ c
84.computation 计算 Wd^lt7(j
85.analytical procedures 分析程序 esh$*)1
86.vouch 核对 zr3q>]oma
87.trace 追查 $(KIB
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88.audit sampling 审计抽样 +U+aWk
89.error 误差 >w2Q1!
90.expected error 预期误差 O$"bd~X
91.population 总体 4/HY[FT
92.sampling risk 抽样风险 ~tg1N^]kV
93.non- sampling risk 非抽样风险 CQBT::
94.sampling unit 抽样单位 H]tSb//qc
95.statistical sampling 统计抽样 1Nl&4 YLO
96.tolerable error 可容忍误差 \'; t*
97.the risk of under reliance 信赖不足风险 @)OnIQN~
98.the risk of over reliance 信赖过度风险 V~J*49t&2J
99.the risk of incorrect rejection 误拒风险 RRS~ xOg
100. the risk of incorrect acceptance 误受风险 Dm|gSv8d,
101.working trial balance 试算平衡表 Th7wP:iDP
102.index and cross-referencing 索引和交叉索引 W$ JY M3!
103.cash receipt 现金收入 `z3|M#r\;
104.cash disbursement 现金支出 :kME
105.bank statement 银行对账单 6K4`;
106.bank reconciliation 银行存款余额调节表 ~A[YnJYA#
107.balance sheet date 资产负债表日 u}-d7-=
108.net realizable value 可变现净值 zdLVxL>87
109.storeroom 仓库 -GDV[Bg
110.sale invoice 销售发票 q)K-vt)98
111.price list 价目表 iO%Zd[
112.positive confirmation request 积极式询证函 k_*XJ <S!Y
113.negative confirmation request 消极式询证函 B^i mG
114.purchase requisition 请购单 ``(}4a
115.receiving report 验收报告 k
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116.gross margin 毛利 ER~T'-YMS
117.manufacturing overhead 制造费用 wUZQB1$F
118.material requisition 领料单 ,_.@l+BM.
119.inventory-taking 存货盘点 0(Y%,q
120.bond certificate 债券 u;+%Qh
121.stock certificate 股票 ",~ b2]ym
122.audit report 审计报告 j}|N^A_ S
123.entity 被审计单位 r +p@X
124.addressee of the audit report 审计报告的收件人 tXf}jU}
125.unqualified opinion 无保留意见 z3^RUoGU
126.qualified opinion 保留意见 I;Al?&uw
127.disclaimer of opinion 无法表示意见 V~'k1P4
128.adverse opinion 否定意见 \3%W_vU_
129 Auditors‘Report审计报告 /{fZH,!L
130 internal audit内部审计 q?;N7P
131 public sector audit政府审计 y0scL7/
账项基础审计accounting number-based audit #2Ac
风险导向审计方法risk-oriented audit approach #'J~Xk