1.audit 审计 ?L^ Gu ]y
2.attestation n:P}K?lg
鉴证 u2QJDLMJv
3.credibility
r DuG["
可信赖程度 STe;Sr&p
4.audit of financial statements 财务报表审计 ?t-2oLE
5.agreed-upon procedures 执行商定程序 |4vk@0L
6.high levels of assurance 高水平保证 o/R-1\Dn
7.compilation 编制 RS~oSoAE
8.reliability 可靠性 ;G$FLL1
9.relevance 相关性 y+a&swd2(U
10.professional skepticism 职业谨慎 rQJoaP+\q
11.objectivity 客观性 o=ex{g( 3
12. professional competence 专业胜任能力 &3<]F
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13.Senior/CPA-in-charge 项目经理 /NZR|
14.audit engagement letter 业务约定书 y@I"Hk<T
15.recurring audit 连续审计 I$$!YMm.N
16.the client 委托人 M4| L
17.change CPA 更换注册会计师 i&Ea@b
18.the existing CPA 现任注册会计师 v&Kw
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19.the successor CPA 后任注册会计师 aC*J=_9o#
20.the preceding CPA前任注册会计师 tBrVg<]t
21.issue the audit report 出具审计报告 Eq
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22.expert 专家 5zU$_ M
23.the board of directors 董事会 Mtu8zm
24.knowledge of the entity‘ s business 了解被审计单位情况 H,'c&
25.assess material misstatement risks评估重大错报风险 6o!"$IH4
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 U/>5C:
27.a general knowledge of ————- 初步了解―――的情况 7DDot_qb
28.a more knowledge of—————— 进一步了解的情况 f&:g{K
29.the prior year‘s working papers 以前年度工作底稿 AOpf
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30.minutes of meeting 会议纪要 d=[.
31.business risks 经营风险 %llG/]q#
32.appropriateness 适当性 2bqwnRT}
33.accounting estimate 会计估计 %Xn)$Ti~<
34.management representations 管理层声明 OX91b<A
35.going concern assumption 持续经营假设 J{H475GqiT
36.audit plan 审计计划 q07>FW R
37.significant audit areas 重点审计领域 ws=y*7$y
38.error 错误 0/c4%+
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39.fraud舞弊 <iMLM<J<w
40.modified or additional procedures 修改或追加审计程序 AWw:N6\
41.misappropriation of assets 侵占资产 YV+e];s
42.transactions without substance 虚假交易 :H~r
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43.unusual pressures 异常压力 6(.
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44.the suspected noncompliance 涉嫌存在违法行为 61wiXX"N
45.materialiy 重要性 bbz86]AhY
46.exceed the materiality level 超过重要性水平 OA+W$
47.approach the materiality level 接近重要性水平 gbvBgOp
48.an acceptably low level 可接受水平 c8(.bmvF
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 |nD`0Rbw
50.misstatements or omissions 错报或漏报 )[A}h'J)
51.aggregate 总计 &kP>qTI^p~
52.subsequent events 期后事项 H]cCyuCdH
53.adjust the financial statements 调整财务报表 T6tJwSS4:
54.perform additional audit procedures 实施追加的审计程序 ;I9D>shkc
55.audit risk 审计风险 ~!@a
56.detection risk 检查风险 Xh
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57.inappropriate audit opinion 不适当的审计意见 @ ~PL|Pp_
58.material misstatement 重大的错报
t ,0~5>5
59.tolerable misstatement 可容忍错报 d6uL;eR
60.the acceptable level of detection risk 可接受的检查风险 IlH*s/
61.assessed level of material misstatement risk 重大错报风险的评估水平 {9(N?\S1`a
62.simall business 小规模企业
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63.accounting system 会计系统 Q.x3_+CX
64.test of control 控制测试 >scEd
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65.walk-through test 穿行测试 xk#/J]j
66.communication 沟通 (u *-(
67.flow chart 流程图 DwoO([&I
68.reperformance of internal control 重新执行 'C(YUlT2?P
69.audit evidence 审计证据 )F:hv[iv
70.substantive procedures 实质性程序 ;#AV~Y-
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71.assertions 认定 <=WQs2
72.esistence 存在 J
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73.occurrence 发生 ?]:3`
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74.completeness 完整性 dH8H<K~
75.rights and obligations 权利和义务 < d?O#(
76.valuation and allocation 计价和分摊 X[R/j*K
77.cutoff 截止 nP] ~8ViS
78.accuracy 准确性 t'^/}=c-
79.classification 分类 Y6+nfh_
80.inspection 检查 E;k'bz
81.supervision of counting 监盘 l2xM.vR
82.observation 观察 lV3\5AEW
83.confirmation 函证 8!1vsEqv
84.computation 计算 ZZ#S\*
85.analytical procedures 分析程序 %{axoG
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86.vouch 核对 W@#Y/L:${
87.trace 追查 moh7:g
88.audit sampling 审计抽样 K"eW.$
89.error 误差 m+zzhv1
90.expected error 预期误差 ^ [2A<
g
91.population 总体 kf';"
92.sampling risk 抽样风险 q45Hmz
93.non- sampling risk 非抽样风险 ]"^U
94.sampling unit 抽样单位 Or0=:?4`
95.statistical sampling 统计抽样 VGkwrS;+I
96.tolerable error 可容忍误差 N\rbnr
97.the risk of under reliance 信赖不足风险 q'[5h>Pa
98.the risk of over reliance 信赖过度风险 g$~ktr+%
99.the risk of incorrect rejection 误拒风险 IF<pT)
100. the risk of incorrect acceptance 误受风险 @jX[Ho0W'
101.working trial balance 试算平衡表 &;|/I`+
102.index and cross-referencing 索引和交叉索引 +Uq$'2CT
103.cash receipt 现金收入 0KE+RzrB
104.cash disbursement 现金支出
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105.bank statement 银行对账单 3 cu`U`
106.bank reconciliation 银行存款余额调节表 (i1]+.
107.balance sheet date 资产负债表日 Ap=LlZ
108.net realizable value 可变现净值 6|L<
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109.storeroom 仓库
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110.sale invoice 销售发票 ng"R[/)In
111.price list 价目表 :>] =YE
112.positive confirmation request 积极式询证函 eNR>W>;'
113.negative confirmation request 消极式询证函 |#>\GU=!
114.purchase requisition 请购单 WL:C
BE#
115.receiving report 验收报告 > X<pzD3u
116.gross margin 毛利 z1K@AaRx
117.manufacturing overhead 制造费用 x=(Q$Hl5
118.material requisition 领料单 N[:;f^bH49
119.inventory-taking 存货盘点 W$=Ad *
120.bond certificate 债券 (
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121.stock certificate 股票 +iY .Y V
122.audit report 审计报告
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123.entity 被审计单位 v'mRch)d
124.addressee of the audit report 审计报告的收件人 INZsDM 9
125.unqualified opinion 无保留意见 &Ba` 3V\M
126.qualified opinion 保留意见 9Ra*bP ]1
127.disclaimer of opinion 无法表示意见 JHC 6l
128.adverse opinion 否定意见 3 -Nwg9U
129 Auditors‘Report审计报告 jvv3;lWDL.
130 internal audit内部审计 @z[,w`
131 public sector audit政府审计 `fYICp
账项基础审计accounting number-based audit xM"k qRZ
风险导向审计方法risk-oriented audit approach -^yb[b,