1.audit 审计 v};qMceJ
2.attestation _5 tqO5'
鉴证 v1g5(
3.credibility [j U
可信赖程度 F>(#Af9
4.audit of financial statements 财务报表审计 \[I .
5.agreed-upon procedures 执行商定程序 b7sE
6.high levels of assurance 高水平保证
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7.compilation 编制 lA-!~SM v"
8.reliability 可靠性 'oQP:*Btl3
9.relevance 相关性 @Qjl`SL%O^
10.professional skepticism 职业谨慎 ,Ysl$^\
11.objectivity 客观性 kDl4t]j
12. professional competence 专业胜任能力 gLMea:
13.Senior/CPA-in-charge 项目经理 G_N-}J>EP
14.audit engagement letter 业务约定书 yx w27~
15.recurring audit 连续审计 =C>`}%XT}
16.the client 委托人 *@n3>$
17.change CPA 更换注册会计师 pQ^,. [[
18.the existing CPA 现任注册会计师 TKu68/\)
19.the successor CPA 后任注册会计师 bNpIC/#0K
20.the preceding CPA前任注册会计师 GKujDx+h
21.issue the audit report 出具审计报告 Q>a7Ps@~
22.expert 专家 zo7XmUI3P
23.the board of directors 董事会 Dq%r
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24.knowledge of the entity‘ s business 了解被审计单位情况 .>64h H
25.assess material misstatement risks评估重大错报风险 6 #x)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 >{qK]xj
27.a general knowledge of ————- 初步了解―――的情况 V*7Z,nA
28.a more knowledge of—————— 进一步了解的情况 KD"&_PX
29.the prior year‘s working papers 以前年度工作底稿 %X,B-h^
30.minutes of meeting 会议纪要 y(3c{y@~X
31.business risks 经营风险 Tb0;Mbr
32.appropriateness 适当性 H(G^O&ppdB
33.accounting estimate 会计估计 `KJYm|@ i
34.management representations 管理层声明 -wRyMY_D
35.going concern assumption 持续经营假设 'W?v.W &
36.audit plan 审计计划 VXc+Wm*W
37.significant audit areas 重点审计领域 7l#2,d4
38.error 错误 m$E^u[
39.fraud舞弊 i
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40.modified or additional procedures 修改或追加审计程序 H(NT|
41.misappropriation of assets 侵占资产 ?%xhe
42.transactions without substance 虚假交易 ,D@;i
43.unusual pressures 异常压力 ZkB6bji
44.the suspected noncompliance 涉嫌存在违法行为 &Ky u@Tt
45.materialiy 重要性 "?eH=!
46.exceed the materiality level 超过重要性水平 =yTa,PY
47.approach the materiality level 接近重要性水平 ,v}?{pc
48.an acceptably low level 可接受水平 "h;;.Y8e
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 !V]MLA`
50.misstatements or omissions 错报或漏报 yXTK(<'
51.aggregate 总计 S\3AW,c]w
52.subsequent events 期后事项 ,bVS.A'o
53.adjust the financial statements 调整财务报表 ~6-"i0k
54.perform additional audit procedures 实施追加的审计程序 bQdSX8: !R
55.audit risk 审计风险 ;N$ 0)2w
56.detection risk 检查风险 A`x
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57.inappropriate audit opinion 不适当的审计意见 &vFqe,Z
58.material misstatement 重大的错报 lLkmcHu
59.tolerable misstatement 可容忍错报 X<Th{kM2
60.the acceptable level of detection risk 可接受的检查风险 {7=WU4$
61.assessed level of material misstatement risk 重大错报风险的评估水平 iF [?uF
62.simall business 小规模企业 'wz\tT ^
63.accounting system 会计系统 [*9YIjn
64.test of control 控制测试 xBL$]>
65.walk-through test 穿行测试 ]|,q|c
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66.communication 沟通 ws>WA{]gq
67.flow chart 流程图 bB:r]*_
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68.reperformance of internal control 重新执行 SE;Tujwhqi
69.audit evidence 审计证据 U/X|i /
70.substantive procedures 实质性程序 M[YTk=IM#
71.assertions 认定 Q%& _On
72.esistence 存在 xb9Pc.A[
73.occurrence 发生 |*tWF!
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74.completeness 完整性 ([,vX"4
75.rights and obligations 权利和义务 Nm6Z|0S
76.valuation and allocation 计价和分摊 EjR_-8@FK
77.cutoff 截止 *GbVMW[A>
78.accuracy 准确性 M5GY>3P$c
79.classification 分类 ?$|uT
80.inspection 检查 HzRX$IKB3(
81.supervision of counting 监盘 eg"=H50
82.observation 观察 1B)Y;hg6&
83.confirmation 函证 0?lp/|K
84.computation 计算 pk-yj~F }
85.analytical procedures 分析程序 jWH{;V&ZV
86.vouch 核对 0'?V|V=v
87.trace 追查 ixIV=#
88.audit sampling 审计抽样 Gb(C#,xbK
89.error 误差 <<
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90.expected error 预期误差 b8J@K"
91.population 总体 ;^R A!Nj
92.sampling risk 抽样风险 vk
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93.non- sampling risk 非抽样风险 $%7I:
94.sampling unit 抽样单位 '[Mlmgc5
95.statistical sampling 统计抽样 4. 1rJa
96.tolerable error 可容忍误差 9$7&URwSDI
97.the risk of under reliance 信赖不足风险 Yim{U:F
98.the risk of over reliance 信赖过度风险 ]43al f F#
99.the risk of incorrect rejection 误拒风险 ^)&Ly_xrU
100. the risk of incorrect acceptance 误受风险 01U
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101.working trial balance 试算平衡表 Jy \2I{I'
102.index and cross-referencing 索引和交叉索引 .z=U= _e
103.cash receipt 现金收入 3gb|x?
104.cash disbursement 现金支出 )!tCC-Cr
105.bank statement 银行对账单 )O,wRd>5
106.bank reconciliation 银行存款余额调节表 6!P`XTTE
107.balance sheet date 资产负债表日 H@V 7!d
108.net realizable value 可变现净值 CY34X2F
109.storeroom 仓库 &J8Z@^
110.sale invoice 销售发票 b,nn&B5@{
111.price list 价目表 gks ==|s.
112.positive confirmation request 积极式询证函 ,Pn-ZF
113.negative confirmation request 消极式询证函 l B1#
114.purchase requisition 请购单 =EQJqj1T
115.receiving report 验收报告 "r
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116.gross margin 毛利 k@#5$Ejc2
117.manufacturing overhead 制造费用 x&'o ]Y
118.material requisition 领料单 KX!i\NHz
119.inventory-taking 存货盘点 l^.K'Q1~a
120.bond certificate 债券 Mr-DGLJ
121.stock certificate 股票 _`H.h6h
122.audit report 审计报告 &e5(Djz8t
123.entity 被审计单位 |+>uA[6#
124.addressee of the audit report 审计报告的收件人 ]1m"V;vZ
125.unqualified opinion 无保留意见 Ck: 9gn
126.qualified opinion 保留意见 Ab/j(xr=
127.disclaimer of opinion 无法表示意见 1%%'6cWWu
128.adverse opinion 否定意见 O7%2v@j|8
129 Auditors‘Report审计报告 -;^;2#](g
130 internal audit内部审计 q# MM
131 public sector audit政府审计 }^9]jSq5
账项基础审计accounting number-based audit #? dUv#
风险导向审计方法risk-oriented audit approach Z1M>-[j)