1.audit 审计 63Yu05'
2.attestation y03a\K5[KQ
鉴证 vP NZFi-(
3.credibility ,z )NKt#
可信赖程度 "Cj#bUw
4.audit of financial statements 财务报表审计 #%"TU,[+
5.agreed-upon procedures 执行商定程序 L.[uMuUa
6.high levels of assurance 高水平保证 kw ^ Sbxm
7.compilation 编制 1>y=i +T/b
8.reliability 可靠性
89=JC[c
9.relevance 相关性 (1j $*?iGA
10.professional skepticism 职业谨慎 <9 tG_
11.objectivity 客观性 Q]UYG(
12. professional competence 专业胜任能力 wg_CI,Kq
13.Senior/CPA-in-charge 项目经理 J4c 4Os
>3
14.audit engagement letter 业务约定书 =w$"w zc
15.recurring audit 连续审计 6XK`=ss?
16.the client 委托人 p Y>-N
17.change CPA 更换注册会计师 [<a%\:c m4
18.the existing CPA 现任注册会计师 VhI
IW"1
19.the successor CPA 后任注册会计师
,<r 3Z$G
20.the preceding CPA前任注册会计师 6x ,=SW@4
21.issue the audit report 出具审计报告 '/gwC7*-&
22.expert 专家 qg sE7 ]
23.the board of directors 董事会 i=H>D
24.knowledge of the entity‘ s business 了解被审计单位情况 /1#Q=T
25.assess material misstatement risks评估重大错报风险 G
iO#1gA
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 )TG0m= *
27.a general knowledge of ————- 初步了解―――的情况 FK >
8kC
28.a more knowledge of—————— 进一步了解的情况 wK`ieHmp
29.the prior year‘s working papers 以前年度工作底稿 Bp{`%86S E
30.minutes of meeting 会议纪要 ::R
00gd
31.business risks 经营风险 FDs^S)B
32.appropriateness 适当性 T
IWLp
33.accounting estimate 会计估计 aa%&&
34.management representations 管理层声明 UMi`u6#
35.going concern assumption 持续经营假设 53*, f
36.audit plan 审计计划 ~G:2iSi(#
37.significant audit areas 重点审计领域 xXxh3 k\
38.error 错误 }%FuL5Tx
39.fraud舞弊 = *:_swd
40.modified or additional procedures 修改或追加审计程序 S<]a@9W
41.misappropriation of assets 侵占资产 #Q7x :,f
42.transactions without substance 虚假交易 H?(S SL
43.unusual pressures 异常压力 zM r !WoW
44.the suspected noncompliance 涉嫌存在违法行为 j484b2uj1
45.materialiy 重要性 X8SRQO^
46.exceed the materiality level 超过重要性水平 #!u51P1
47.approach the materiality level 接近重要性水平 ,\9m At1O
48.an acceptably low level 可接受水平 ~& WN)r'4y
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 QT= ,En
50.misstatements or omissions 错报或漏报 3) c
K*8#
51.aggregate 总计 j5h
6u,^:
52.subsequent events 期后事项 69j~?w)^
53.adjust the financial statements 调整财务报表 CndgfOF
54.perform additional audit procedures 实施追加的审计程序 5 -WRv;
55.audit risk 审计风险 1H,tP|s
56.detection risk 检查风险 {+ 6D-rDw
57.inappropriate audit opinion 不适当的审计意见 $K_YC~
58.material misstatement 重大的错报 8u'O` j
59.tolerable misstatement 可容忍错报 %::d eV7
60.the acceptable level of detection risk 可接受的检查风险 'Ywpdzz[
61.assessed level of material misstatement risk 重大错报风险的评估水平 .F$|j1y
62.simall business 小规模企业 eBC%2TF
63.accounting system 会计系统 Am4^v?q
64.test of control 控制测试 Cq *}b4^;
65.walk-through test 穿行测试
c(V =.+J
66.communication 沟通 Tq\~<rEo
67.flow chart 流程图 sI d(PT^
68.reperformance of internal control 重新执行 P
h +X{|
69.audit evidence 审计证据 H&=n:'k^
70.substantive procedures 实质性程序 :IR9=nhS]
71.assertions 认定 6 %\Q*r*N
72.esistence 存在 *fH_lG%
73.occurrence 发生 o!toO&=
74.completeness 完整性 'LbeL1ca
75.rights and obligations 权利和义务 E R]sDV
76.valuation and allocation 计价和分摊 T~o{woq}g
77.cutoff 截止 \S
iHrr5
78.accuracy 准确性 Q-8'?S
79.classification 分类 E<<p_hX8R
80.inspection 检查 W fDX"rA
81.supervision of counting 监盘 "o{)X@YN]
82.observation 观察 M6jp1:ZH2q
83.confirmation 函证 jkF+g$B
84.computation 计算 09 39i_
85.analytical procedures 分析程序 5K ,#4EOV
86.vouch 核对 x9)aBB
87.trace 追查 %/y`<l
Jz(
88.audit sampling 审计抽样 S~k*r{?H})
89.error 误差 Z%+BWS3YqY
90.expected error 预期误差 n|x $vgb
91.population 总体 & whX*
IZ{
92.sampling risk 抽样风险 )>y
k-
93.non- sampling risk 非抽样风险 UK6xkra?#
94.sampling unit 抽样单位 s
s`P QN
95.statistical sampling 统计抽样 I%
9bPQ
96.tolerable error 可容忍误差 ZM oJ#p(
97.the risk of under reliance 信赖不足风险 w!WRa8 C
98.the risk of over reliance 信赖过度风险 yOWOU`y?
99.the risk of incorrect rejection 误拒风险 <8rgtu!VU
100. the risk of incorrect acceptance 误受风险 e2k4 [V
101.working trial balance 试算平衡表 l801` ~*gO
102.index and cross-referencing 索引和交叉索引 SL tSq G7~
103.cash receipt 现金收入 (S
k#x
104.cash disbursement 现金支出 ?h!t$QQ!M
105.bank statement 银行对账单 I( ]BM
Mj
106.bank reconciliation 银行存款余额调节表 gwSN>oj
&
107.balance sheet date 资产负债表日 20UqJM8 Ot
108.net realizable value 可变现净值 F&QTL-pQW
109.storeroom 仓库 O
GJ=VQA
110.sale invoice 销售发票 [dj5 $l|
111.price list 价目表 s) Cpi
112.positive confirmation request 积极式询证函 gEv-> pc
113.negative confirmation request 消极式询证函 Q !9HA[Ly
114.purchase requisition 请购单 ~{kM5:-iw
115.receiving report 验收报告
,AH0* L
116.gross margin 毛利 U_}7d"<| ?
117.manufacturing overhead 制造费用 >1x7UXs~:
118.material requisition 领料单 1$$37?F
E
119.inventory-taking 存货盘点 {~"7vkc+
120.bond certificate 债券 )n7|?@ 5U
121.stock certificate 股票 -@''[m .*
122.audit report 审计报告 r^$\t0h(U8
123.entity 被审计单位 d5DP^u
124.addressee of the audit report 审计报告的收件人 vd}*_
d
125.unqualified opinion 无保留意见 +w"_$Tj@;
126.qualified opinion 保留意见 aSOU#Csx
127.disclaimer of opinion 无法表示意见 `gBD_0<T7
128.adverse opinion 否定意见 F =XF]
129 Auditors‘Report审计报告 T8n-u b<
130 internal audit内部审计 c[SU5 66y
131 public sector audit政府审计 M
h`CP
账项基础审计accounting number-based audit A oj6k\YX
风险导向审计方法risk-oriented audit approach (/"thv5vT{
