1.audit 审计 xs:{%ki
2.attestation mZ5UaSG
鉴证 vr;7p[~
3.credibility 52~k:"c
可信赖程度 H(X~=r
4.audit of financial statements 财务报表审计 V *]!N
5.agreed-upon procedures 执行商定程序 X6;aF;"5
6.high levels of assurance 高水平保证 "~;jFB8
7.compilation 编制 ~}5(J,
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8.reliability 可靠性 (lm/S_U$
9.relevance 相关性 g(`
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10.professional skepticism 职业谨慎 'FVT"M~
11.objectivity 客观性 <(iOzn
12. professional competence 专业胜任能力 ?ix,Cu@M
13.Senior/CPA-in-charge 项目经理 ,
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14.audit engagement letter 业务约定书 qm '$R3g
15.recurring audit 连续审计 OY)x
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16.the client 委托人 rB)WHx<
17.change CPA 更换注册会计师 Uag1vW,c
18.the existing CPA 现任注册会计师 =FKB)#N
19.the successor CPA 后任注册会计师 |N g[^
20.the preceding CPA前任注册会计师 OlK2<
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21.issue the audit report 出具审计报告 7%<jZ
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22.expert 专家 HaSH0eTw
23.the board of directors 董事会 i||YD-hkK
24.knowledge of the entity‘ s business 了解被审计单位情况 p$V+IJtO(
25.assess material misstatement risks评估重大错报风险 WX[ycm8
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 ^?A+`1-
27.a general knowledge of ————- 初步了解―――的情况 `bm-ONK
28.a more knowledge of—————— 进一步了解的情况 E|TzrH
29.the prior year‘s working papers 以前年度工作底稿 ERZ[t\g)
30.minutes of meeting 会议纪要 ^"f
31.business risks 经营风险 .3!4@l\9C
32.appropriateness 适当性 wVvU]UT
33.accounting estimate 会计估计 cnsGP*w
34.management representations 管理层声明 u>eu47"n!
35.going concern assumption 持续经营假设 W)_B(;$]
36.audit plan 审计计划 "gO5dZ\0
37.significant audit areas 重点审计领域 %{{#Q]]&
38.error 错误 KYQ6U.%W
39.fraud舞弊 j Hzy1P{?
40.modified or additional procedures 修改或追加审计程序 jQDxbkIuzE
41.misappropriation of assets 侵占资产 pg<>Ow5,~l
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 5YCbFk^
44.the suspected noncompliance 涉嫌存在违法行为 ;CW$/^QNr5
45.materialiy 重要性 cBA[D~s
46.exceed the materiality level 超过重要性水平 ~RJg.9V
47.approach the materiality level 接近重要性水平 }>w;
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48.an acceptably low level 可接受水平 YszhoHYh
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 IlrmXSr
50.misstatements or omissions 错报或漏报 U}7[8&k1
51.aggregate 总计 c~
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52.subsequent events 期后事项 {)y4Qp
53.adjust the financial statements 调整财务报表 4D13K.h`O
54.perform additional audit procedures 实施追加的审计程序 E=E<l?ob
55.audit risk 审计风险 H1]\B:
56.detection risk 检查风险 Yem\`; *
57.inappropriate audit opinion 不适当的审计意见 ~IXfID!8
58.material misstatement 重大的错报 "xOeBNRjV
59.tolerable misstatement 可容忍错报 u *<
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60.the acceptable level of detection risk 可接受的检查风险 GZ={G2@=I
61.assessed level of material misstatement risk 重大错报风险的评估水平 :-Pj )Y{I
62.simall business 小规模企业 tu'M YY
63.accounting system 会计系统 by<2hLB9Q
64.test of control 控制测试 \9p;md`
65.walk-through test 穿行测试 {
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66.communication 沟通 4Y!v$r
67.flow chart 流程图
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68.reperformance of internal control 重新执行 U
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69.audit evidence 审计证据 4!jHZ<2Z
70.substantive procedures 实质性程序 d(!N$B\[5T
71.assertions 认定 a|NU)mgEI
72.esistence 存在 *pMA
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73.occurrence 发生 =N
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74.completeness 完整性 q
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75.rights and obligations 权利和义务 Vz*'^=(o&
76.valuation and allocation 计价和分摊 5*$Zfuf
77.cutoff 截止 m!_ghD{5h
78.accuracy 准确性 RHbwq]
79.classification 分类 5b,98Q
80.inspection 检查 Vd4osBu{fY
81.supervision of counting 监盘 %*OJRL`
82.observation 观察 In&vh9Lw
83.confirmation 函证 7%"7Rb^@
84.computation 计算 w3>|mDA}I
85.analytical procedures 分析程序 |xm|Q(PG
86.vouch 核对 mQd?Tyvn
87.trace 追查 j`B{w
88.audit sampling 审计抽样
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89.error 误差 SO/]d70HG
90.expected error 预期误差
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91.population 总体 Oe`t!&v
92.sampling risk 抽样风险 Fev3CV$
93.non- sampling risk 非抽样风险 @_3$(*n$~
94.sampling unit 抽样单位 [3R
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95.statistical sampling 统计抽样 LS'=>s"
96.tolerable error 可容忍误差 b`zf&Mn
97.the risk of under reliance 信赖不足风险 @g
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98.the risk of over reliance 信赖过度风险 =L%3q <]p
99.the risk of incorrect rejection 误拒风险 5g5NTm`=<
100. the risk of incorrect acceptance 误受风险 *.g?y6d
101.working trial balance 试算平衡表 MVZ>:G9:
102.index and cross-referencing 索引和交叉索引 G,*s9P]1
103.cash receipt 现金收入 tpONSR
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104.cash disbursement 现金支出 TzGm562o%
105.bank statement 银行对账单 HU9y{H
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 W?-BT >#s
108.net realizable value 可变现净值 vq1&
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109.storeroom 仓库 VsEAo
110.sale invoice 销售发票 Hw&
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111.price list 价目表 i5Q<~;Z+
112.positive confirmation request 积极式询证函 6/ipdi[
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113.negative confirmation request 消极式询证函 S8m&Rj3O&
114.purchase requisition 请购单 RCXSz
115.receiving report 验收报告 Xkom@F~]
116.gross margin 毛利 `gN68:B
117.manufacturing overhead 制造费用 VAGMI+ -
118.material requisition 领料单 VY@hhr1s~
119.inventory-taking 存货盘点 [dlH
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120.bond certificate 债券 <9a_wGs
121.stock certificate 股票 ecpUp39\
122.audit report 审计报告 ( y*X8
123.entity 被审计单位 ;bX
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124.addressee of the audit report 审计报告的收件人 pIiED9
125.unqualified opinion 无保留意见 =hIT?Z6A
126.qualified opinion 保留意见 K- C-+RB
127.disclaimer of opinion 无法表示意见 )Cvzj<Q0
128.adverse opinion 否定意见 Ba|}C(Ws?
129 Auditors‘Report审计报告 K"j=
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130 internal audit内部审计 jSp&mD*xv
131 public sector audit政府审计 =@=R)C4f*
账项基础审计accounting number-based audit 2 _n*u^X:_
风险导向审计方法risk-oriented audit approach KxmPL