1.audit 审计 |=#uzp7*
2.attestation
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鉴证 ="s>lI-1a
3.credibility #
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可信赖程度 e18}`<tW-
4.audit of financial statements 财务报表审计 FWuk@t[<O
5.agreed-upon procedures 执行商定程序 *!L
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6.high levels of assurance 高水平保证 k>!A~gfP~
7.compilation 编制 kT4Oal+4
8.reliability 可靠性 kqp*o+Oz',
9.relevance 相关性 |Whkq
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10.professional skepticism 职业谨慎 mW_ N-z
11.objectivity 客观性 @1+({u#B
12. professional competence 专业胜任能力 .{66q#.
13.Senior/CPA-in-charge 项目经理 z#t;n
14.audit engagement letter 业务约定书 zn/b\X/
15.recurring audit 连续审计 H+Se
16.the client 委托人 xJF}6yPm@
17.change CPA 更换注册会计师 U$AV"F&!&}
18.the existing CPA 现任注册会计师 Z)RV6@(
19.the successor CPA 后任注册会计师 _kJW/3eE
20.the preceding CPA前任注册会计师 4'U #<8
21.issue the audit report 出具审计报告 P> ilRb
22.expert 专家 afj[HJbY
23.the board of directors 董事会 ^fT?(y_=e
24.knowledge of the entity‘ s business 了解被审计单位情况 TW~9<c
25.assess material misstatement risks评估重大错报风险 4
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 w$z]Z-
27.a general knowledge of ————- 初步了解―――的情况 mNnt9F3Eq
28.a more knowledge of—————— 进一步了解的情况 KPB^>,T2{
29.the prior year‘s working papers 以前年度工作底稿 UN7J6$!Cx7
30.minutes of meeting 会议纪要 >e9xM Gv
31.business risks 经营风险 B&4NdL/
32.appropriateness 适当性 ,-_\Y hY>
33.accounting estimate 会计估计 Nt
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34.management representations 管理层声明 t.= 1<Ed
35.going concern assumption 持续经营假设 F}{uY(hv"[
36.audit plan 审计计划 'I1^70bB
37.significant audit areas 重点审计领域 O`Ge|4
38.error 错误 ~6O<5@k
39.fraud舞弊 f)%8*B
40.modified or additional procedures 修改或追加审计程序 .lIkJQ3d
41.misappropriation of assets 侵占资产 +N>&b%
42.transactions without substance 虚假交易 `
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43.unusual pressures 异常压力 ^{
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44.the suspected noncompliance 涉嫌存在违法行为 I+_u?R)$
45.materialiy 重要性 V~_aM@q1
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 2JS&zF
48.an acceptably low level 可接受水平 Uh8c!CA8:\
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 Fun+L@:;
50.misstatements or omissions 错报或漏报 J:JkX>n%k=
51.aggregate 总计 ieG%D
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52.subsequent events 期后事项 >(39K
53.adjust the financial statements 调整财务报表 3v7*@(y
54.perform additional audit procedures 实施追加的审计程序 oJbMUEQQq
55.audit risk 审计风险 ecG,[1];
56.detection risk 检查风险 ~x 0x.-^A
57.inappropriate audit opinion 不适当的审计意见 fC^POLn[f
58.material misstatement 重大的错报 3CArUP
59.tolerable misstatement 可容忍错报 sqP (1|9
60.the acceptable level of detection risk 可接受的检查风险 @?\[M9yK
61.assessed level of material misstatement risk 重大错报风险的评估水平 >{huaN B
62.simall business 小规模企业 QeZK&^W
63.accounting system 会计系统 @O
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64.test of control 控制测试 '+*{u]\
65.walk-through test 穿行测试 (_'Efpg|
66.communication 沟通 Hj^_Cp]@*
67.flow chart 流程图 uf<nVdC.
68.reperformance of internal control 重新执行 f*&
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69.audit evidence 审计证据 P<{N)H 2r
70.substantive procedures 实质性程序 <u%&@G$F>
71.assertions 认定 t>izcO
72.esistence 存在 -=CZhp
73.occurrence 发生 'k?*?XxG
74.completeness 完整性 hd)HJb-aR
75.rights and obligations 权利和义务 ?7"6dp_K
76.valuation and allocation 计价和分摊 qKL
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77.cutoff 截止 i$:QOMA
78.accuracy 准确性 380M&Guh
79.classification 分类 $m)[
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80.inspection 检查 sAec*Q(R
81.supervision of counting 监盘 Uc<j{U
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82.observation 观察 eod-N}o
83.confirmation 函证 @XRN#_{
84.computation 计算 !H[K"7w
85.analytical procedures 分析程序 hxQx$
86.vouch 核对 zUCtH*
87.trace 追查 236,o
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88.audit sampling 审计抽样 Bp>Z?"hTe
89.error 误差 TaI72"8
90.expected error 预期误差 [c_o.`S_\
91.population 总体 |E#+X
92.sampling risk 抽样风险 WY 'QhieH
93.non- sampling risk 非抽样风险 ? <"H Io
94.sampling unit 抽样单位 uiQR RT
95.statistical sampling 统计抽样 y-i6StJ
96.tolerable error 可容忍误差 _bm8m4Lk
97.the risk of under reliance 信赖不足风险 r[}5<S Q
98.the risk of over reliance 信赖过度风险 OELh6R
99.the risk of incorrect rejection 误拒风险 =2rkaBFC
100. the risk of incorrect acceptance 误受风险 />,KWHR|:
101.working trial balance 试算平衡表 |}
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102.index and cross-referencing 索引和交叉索引 7 _*k<W7|
103.cash receipt 现金收入 3!:?OUhx
104.cash disbursement 现金支出 RAps`)OR?
105.bank statement 银行对账单 SZ'2/#R>
106.bank reconciliation 银行存款余额调节表 \sZT[42
107.balance sheet date 资产负债表日 "Smek#l
108.net realizable value 可变现净值
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109.storeroom 仓库
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110.sale invoice 销售发票 "q,.O5q}Y
111.price list 价目表 -0o1iU7
112.positive confirmation request 积极式询证函 N& 683z
113.negative confirmation request 消极式询证函 1U(P0$C
114.purchase requisition 请购单 B{ptP4As-
115.receiving report 验收报告 V+'C71-P
116.gross margin 毛利 .lt|$["
117.manufacturing overhead 制造费用 ;VI/iwg
118.material requisition 领料单 =Mby;wQ?|
119.inventory-taking 存货盘点 wYLi4jYm
120.bond certificate 债券 (m3
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121.stock certificate 股票 `BOG e;
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122.audit report 审计报告 .Fe_Z)i>h
123.entity 被审计单位 f0d*%
124.addressee of the audit report 审计报告的收件人 g&<3Kl
125.unqualified opinion 无保留意见 n |e=7?H8
126.qualified opinion 保留意见 JsZLBq*lP
127.disclaimer of opinion 无法表示意见 }Jr!aM'
128.adverse opinion 否定意见 6*uWRjt
129 Auditors‘Report审计报告 (+w>hCI
130 internal audit内部审计 M8p6f)l3
131 public sector audit政府审计 a\@k5?
账项基础审计accounting number-based audit 5_\+8A*
风险导向审计方法risk-oriented audit approach fDU_eyt/Z'