1.audit 审计 3{%LS"c
2.attestation SD\=
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鉴证 K?x,T8<aW
3.credibility }]1BO
可信赖程度 qMBR *f
4.audit of financial statements 财务报表审计 z"4]5&3A
5.agreed-upon procedures 执行商定程序 Cm$1$?J
6.high levels of assurance 高水平保证 0Y=![tO8
7.compilation 编制 ^he=)rBb?
8.reliability 可靠性 ij5g^{_T;8
9.relevance 相关性 2],_^XBvB
10.professional skepticism 职业谨慎 <3PL@orO
11.objectivity 客观性 O^>jdl!TZ
12. professional competence 专业胜任能力 3CjL\pIC
13.Senior/CPA-in-charge 项目经理 ivgpS5 M`Y
14.audit engagement letter 业务约定书 FxG7Pk+=
15.recurring audit 连续审计 >Y 1{rSk
16.the client 委托人 Rx36?/
17.change CPA 更换注册会计师 ({0)@+V8
18.the existing CPA 现任注册会计师 W)j|rz.
19.the successor CPA 后任注册会计师 :yT-9Ze%q
20.the preceding CPA前任注册会计师 &}mw'_ I
21.issue the audit report 出具审计报告 <|O^>s;
22.expert 专家 D
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23.the board of directors 董事会 NBh%:tu7M
24.knowledge of the entity‘ s business 了解被审计单位情况 xynw8;Y,
25.assess material misstatement risks评估重大错报风险 3Rg}+[b
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 ^ OJyN,A
27.a general knowledge of ————- 初步了解―――的情况 l
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28.a more knowledge of—————— 进一步了解的情况 *MNHT`Y^o
29.the prior year‘s working papers 以前年度工作底稿 I[MgIr^
30.minutes of meeting 会议纪要 7fp(R&)1
31.business risks 经营风险 WzW-pV]
32.appropriateness 适当性 O/%< }3Sq
33.accounting estimate 会计估计 PMs z`
34.management representations 管理层声明 +
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35.going concern assumption 持续经营假设 z9
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36.audit plan 审计计划 1RLY $M
37.significant audit areas 重点审计领域 a^qNJ?R!
38.error 错误 |6:=}dE#[
39.fraud舞弊 /z7VNkD
40.modified or additional procedures 修改或追加审计程序 {cK^,?x
41.misappropriation of assets 侵占资产 h)lPi
42.transactions without substance 虚假交易 ,7Y-k'7Kop
43.unusual pressures 异常压力 S,fCV~Cio?
44.the suspected noncompliance 涉嫌存在违法行为 "Y`3DxXz
45.materialiy 重要性 >>l`,+y
46.exceed the materiality level 超过重要性水平 JN/UU
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47.approach the materiality level 接近重要性水平 3OyS8`
48.an acceptably low level 可接受水平 ukgAI<O%
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ";[iZ
50.misstatements or omissions 错报或漏报 zxb/
51.aggregate 总计 -${DW^txMZ
52.subsequent events 期后事项 e[u?_h
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 S-+"@>{HJ
55.audit risk 审计风险 }F6<w{|
56.detection risk 检查风险 os3 8u!3-
57.inappropriate audit opinion 不适当的审计意见 e;bYaM4UX
58.material misstatement 重大的错报 0oA{Jix
59.tolerable misstatement 可容忍错报 RhI;;Y#@
60.the acceptable level of detection risk 可接受的检查风险 B@Co'DV[/]
61.assessed level of material misstatement risk 重大错报风险的评估水平 seFGJfN\?f
62.simall business 小规模企业 9L0GLmLk1u
63.accounting system 会计系统 #BVtL :x@
64.test of control 控制测试 Agh`]XQ2
65.walk-through test 穿行测试 i
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66.communication 沟通 ,ea^,H6
67.flow chart 流程图 m8Vdb"0
68.reperformance of internal control 重新执行 lLq<x
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69.audit evidence 审计证据 Z#d
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70.substantive procedures 实质性程序 #
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71.assertions 认定 Z0
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72.esistence 存在 {yAL+}
73.occurrence 发生 <^.=>Q0S\
74.completeness 完整性 !2\ r LN
75.rights and obligations 权利和义务 s>_V
76.valuation and allocation 计价和分摊 ^Jp&H\gI.
77.cutoff 截止 2Q7R6*<N:
78.accuracy 准确性 p=GWq(S6
79.classification 分类 in <(g@Zg
80.inspection 检查 a?}
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81.supervision of counting 监盘 NvE}eA#
82.observation 观察 ',3HlOJ:
83.confirmation 函证 [97:4.
84.computation 计算 %)jxW{
85.analytical procedures 分析程序 @[<nQZw:
86.vouch 核对 C
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87.trace 追查 f|A
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88.audit sampling 审计抽样 U/ V
89.error 误差 Ft=zzoVKg
90.expected error 预期误差 _cTh#t ^
91.population 总体 {_N,=DQ!
92.sampling risk 抽样风险 vzzE-(\\e
93.non- sampling risk 非抽样风险 +cJy._pi!
94.sampling unit 抽样单位 q>f<u&
95.statistical sampling 统计抽样 L$'[5"ma
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96.tolerable error 可容忍误差 .Ig+Dj{)
97.the risk of under reliance 信赖不足风险 N- e$^pST
98.the risk of over reliance 信赖过度风险 !IU.a90V
99.the risk of incorrect rejection 误拒风险 uJx"W
100. the risk of incorrect acceptance 误受风险 eg<bi@C1|
101.working trial balance 试算平衡表 fy@avo9
102.index and cross-referencing 索引和交叉索引 Xdi:1wW@p
103.cash receipt 现金收入 0`.^MC?
104.cash disbursement 现金支出 -m'j]1
105.bank statement 银行对账单 `
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106.bank reconciliation 银行存款余额调节表 \y6OU
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107.balance sheet date 资产负债表日 2 &/v]
108.net realizable value 可变现净值 ?7:KphFX)
109.storeroom 仓库 =4uSFK_L
110.sale invoice 销售发票 waX>0e
111.price list 价目表 EcIE~qs
112.positive confirmation request 积极式询证函 h1 WT
113.negative confirmation request 消极式询证函 bn
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114.purchase requisition 请购单 ^Jb
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115.receiving report 验收报告 V$0dtvGvH
116.gross margin 毛利 (npj_s!.C)
117.manufacturing overhead 制造费用 4%WzIzRb
118.material requisition 领料单 R(.}C)q3
119.inventory-taking 存货盘点 -?]W*f
120.bond certificate 债券 d@w~[b
121.stock certificate 股票 (>J4^``x=
122.audit report 审计报告 }'r[m5T
123.entity 被审计单位 7\_o.(g#-
124.addressee of the audit report 审计报告的收件人 T|&[7%F3"
125.unqualified opinion 无保留意见 &aM7T_h8
126.qualified opinion 保留意见 8eA+d5k\.
127.disclaimer of opinion 无法表示意见 %0#1t 5g
128.adverse opinion 否定意见 #T`t79*N
129 Auditors‘Report审计报告 3mPjpm
130 internal audit内部审计 \
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131 public sector audit政府审计 yx V:
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账项基础审计accounting number-based audit Va Z!.#(P
风险导向审计方法risk-oriented audit approach vVGDDDz/