1.audit 审计 H'Jz:6
2.attestation M5 ^qc
鉴证 G+<id1
3.credibility +'_ peT.8
可信赖程度 l[C_vUg
4.audit of financial statements 财务报表审计 03"FK"2S
5.agreed-upon procedures 执行商定程序 ay]l\d2!3
6.high levels of assurance 高水平保证 k]~$AaNq
7.compilation 编制 \\3 ?ij:v
8.reliability 可靠性 yT[=!M
9.relevance 相关性 /4|_A {m{m
10.professional skepticism 职业谨慎 ^
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11.objectivity 客观性 |Qn>K
12. professional competence 专业胜任能力 Z+=-)&L
13.Senior/CPA-in-charge 项目经理 ~i!I6d~
14.audit engagement letter 业务约定书 dVZ~n4
15.recurring audit 连续审计 wCu!dxT|,
16.the client 委托人 t#w,G
17.change CPA 更换注册会计师 pJuD+v
18.the existing CPA 现任注册会计师 4BeHj~~
19.the successor CPA 后任注册会计师 UhJ!7Ws$
20.the preceding CPA前任注册会计师 J"$U$.W=
21.issue the audit report 出具审计报告 r_kaS
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22.expert 专家 5&xbGEP$
23.the board of directors 董事会 O%w'nz"
24.knowledge of the entity‘ s business 了解被审计单位情况 &MPlSIg
25.assess material misstatement risks评估重大错报风险 5
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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 u"m TS&
27.a general knowledge of ————- 初步了解―――的情况 *X^C+F
28.a more knowledge of—————— 进一步了解的情况 8U}+9
29.the prior year‘s working papers 以前年度工作底稿 m#4h5_N
30.minutes of meeting 会议纪要 i)$ySlEh
31.business risks 经营风险 HE>V\+
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32.appropriateness 适当性 \fp'=&tp~a
33.accounting estimate 会计估计 ^m
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34.management representations 管理层声明 HMDuP2Y
35.going concern assumption 持续经营假设 r! [Qpb-:
36.audit plan 审计计划 ;#mm_*L%@
37.significant audit areas 重点审计领域 q$
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38.error 错误 + R~!G
39.fraud舞弊 q_9 8=fyE6
40.modified or additional procedures 修改或追加审计程序 5.D0 1?k
41.misappropriation of assets 侵占资产 YMVi7D~;Q$
42.transactions without substance 虚假交易 |*M07Hc x
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 vU(fd!V ?
46.exceed the materiality level 超过重要性水平 Z4E6J'B8
47.approach the materiality level 接近重要性水平 <PM.4B@
48.an acceptably low level 可接受水平 h<8c{RuoZC
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 I!SIy&=W
50.misstatements or omissions 错报或漏报 #2"'tHf4
51.aggregate 总计 fRq+pUxU
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 @Ae&1O;Z
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54.perform additional audit procedures 实施追加的审计程序 _!Pi+l4p/}
55.audit risk 审计风险 Q2:rWE{K!
56.detection risk 检查风险 %oWG"u
57.inappropriate audit opinion 不适当的审计意见 d_ x
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58.material misstatement 重大的错报 L,ax^]
59.tolerable misstatement 可容忍错报 ]7oo`KcQ|
60.the acceptable level of detection risk 可接受的检查风险 kD7'BP/#
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y88N*axDW.
62.simall business 小规模企业 DtJ3`Jd
63.accounting system 会计系统 W39J)~D^@
64.test of control 控制测试 0C\cM92o
65.walk-through test 穿行测试 }E[vW
66.communication 沟通 _+H $Pa}?
67.flow chart 流程图 \RRSrPLd-
68.reperformance of internal control 重新执行 UZmo?&y
69.audit evidence 审计证据 eW8{],B
70.substantive procedures 实质性程序 :Nwv&+
71.assertions 认定 A (p^Q
72.esistence 存在 S%B56|'
73.occurrence 发生 J<4_<.o(a
74.completeness 完整性 (`4&Y-
75.rights and obligations 权利和义务 gm=C0Sp?
76.valuation and allocation 计价和分摊 h9!4\{V;h
77.cutoff 截止 ma!C:C9#J
78.accuracy 准确性 !ZvVj\{
79.classification 分类
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80.inspection 检查 3<N2ehi?
81.supervision of counting 监盘 [>\e@ =
82.observation 观察 uI
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83.confirmation 函证 !%DE(E*'(
84.computation 计算 !&3"($-U3G
85.analytical procedures 分析程序 ^)a:DKL
86.vouch 核对 B&<5VjZ\
87.trace 追查 bg_io* K
88.audit sampling 审计抽样 TTbJ9O<43
89.error 误差 5|>ms)[RQ
90.expected error 预期误差 7/_|/4&
91.population 总体 >j*0fb!:]
92.sampling risk 抽样风险 '.8eLN
93.non- sampling risk 非抽样风险 9j5|o([J
94.sampling unit 抽样单位 (FZ8T39
95.statistical sampling 统计抽样 A$n.'*gK
96.tolerable error 可容忍误差 O1\25D
97.the risk of under reliance 信赖不足风险 Uovna:"
98.the risk of over reliance 信赖过度风险 .F2
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99.the risk of incorrect rejection 误拒风险 .j"heYF)
100. the risk of incorrect acceptance 误受风险 ,\#j6R,{I
101.working trial balance 试算平衡表 UV av^<_
102.index and cross-referencing 索引和交叉索引 lUp%1x+
103.cash receipt 现金收入 KK]R@{ r
104.cash disbursement 现金支出 g\?07@Zd|
105.bank statement 银行对账单 g>eWX*Pa|
106.bank reconciliation 银行存款余额调节表 |id7@3leu
107.balance sheet date 资产负债表日 AE`UnlUSF
108.net realizable value 可变现净值 qW|h"9sr
109.storeroom 仓库 }H
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110.sale invoice 销售发票 g>'6"p;
111.price list 价目表 d{) =E8wE
112.positive confirmation request 积极式询证函 wV{j CQ
113.negative confirmation request 消极式询证函 k.Gt}\6zP
114.purchase requisition 请购单 Y5B!*+h
115.receiving report 验收报告 O U9{Y9e
116.gross margin 毛利 Ol<LL#<j4
117.manufacturing overhead 制造费用 M?hPlo"_
118.material requisition 领料单 !vc5NKv#n
119.inventory-taking 存货盘点 VkJTcC:1
120.bond certificate 债券 +l!.<:sp
121.stock certificate 股票
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122.audit report 审计报告 UfV {m
123.entity 被审计单位 Z=%u:K}[
124.addressee of the audit report 审计报告的收件人 :D>flZi
125.unqualified opinion 无保留意见 uC#]F@
126.qualified opinion 保留意见 AXi4{Q,
127.disclaimer of opinion 无法表示意见 d{(Rs.GuP
128.adverse opinion 否定意见 : 0
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129 Auditors‘Report审计报告 &hi][Pt
130 internal audit内部审计 ^L
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131 public sector audit政府审计 6z/&j} (
账项基础审计accounting number-based audit EG8z&^O x
风险导向审计方法risk-oriented audit approach ?duw0SZ