1.audit 审计 v 0D@`C
2.attestation VdF<#(X+
鉴证 i?]`9 z
3.credibility UY/qI%#L#,
可信赖程度 x2Dg92
4.audit of financial statements 财务报表审计 B<!WAw+
5.agreed-upon procedures 执行商定程序 ]Nb~-)t%B
6.high levels of assurance 高水平保证 f_;6uCCO
7.compilation 编制 k@9CDwh*s
8.reliability 可靠性
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9.relevance 相关性 4&wwmAp^
10.professional skepticism 职业谨慎 3GM9ZPeN:
11.objectivity 客观性 b9"HTQHl
12. professional competence 专业胜任能力 MBO>.M$B
13.Senior/CPA-in-charge 项目经理 b
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14.audit engagement letter 业务约定书 P"<,@Mn
15.recurring audit 连续审计 C>Cb
16.the client 委托人 O[\obi"}
17.change CPA 更换注册会计师 gbjql+Mx+
18.the existing CPA 现任注册会计师 !"s~dL,7
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 \>)#cEX5
21.issue the audit report 出具审计报告 9
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22.expert 专家 ?~WDlj3
23.the board of directors 董事会 V[avV*;3i
24.knowledge of the entity‘ s business 了解被审计单位情况 ]C5/-J,F
25.assess material misstatement risks评估重大错报风险 2_CJV
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 9
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27.a general knowledge of ————- 初步了解―――的情况 0%;y'd**Ck
28.a more knowledge of—————— 进一步了解的情况 1wt(pkNk
29.the prior year‘s working papers 以前年度工作底稿 xv~EwT)
30.minutes of meeting 会议纪要 e3}o3c_
31.business risks 经营风险 nx|b9W
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32.appropriateness 适当性 1 2J#}|
33.accounting estimate 会计估计 2sYOO>
34.management representations 管理层声明 epQdj=h
35.going concern assumption 持续经营假设 3mH(@-OA
36.audit plan 审计计划 Usf7
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37.significant audit areas 重点审计领域
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38.error 错误 /4Jm]"
39.fraud舞弊 Y<[jUe`O;
40.modified or additional procedures 修改或追加审计程序 |5#iPw_wMY
41.misappropriation of assets 侵占资产 nYts[f9e
42.transactions without substance 虚假交易 4=7h1qex
43.unusual pressures 异常压力 7N}==T89[
44.the suspected noncompliance 涉嫌存在违法行为 Q}kXxud
45.materialiy 重要性 GCv*a[8?n
46.exceed the materiality level 超过重要性水平 Bb@m-+f
47.approach the materiality level 接近重要性水平 Z{rD4S@
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48.an acceptably low level 可接受水平 !y-,r4\@`
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 be+tAp`
50.misstatements or omissions 错报或漏报 ?@5#p*u0
51.aggregate 总计
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52.subsequent events 期后事项 %G/j+Pf
53.adjust the financial statements 调整财务报表 WzdE XcY
54.perform additional audit procedures 实施追加的审计程序 Y^9b>H\2
55.audit risk 审计风险 v>E3|w%
56.detection risk 检查风险 3p#BEH<re
57.inappropriate audit opinion 不适当的审计意见 <v[UYvZvY
58.material misstatement 重大的错报 -/gAb<=
59.tolerable misstatement 可容忍错报 [FN4 _
60.the acceptable level of detection risk 可接受的检查风险 7MhN>a;A\
61.assessed level of material misstatement risk 重大错报风险的评估水平 ];hK5
62.simall business 小规模企业 VZEDBZ x*
63.accounting system 会计系统 Oj0,Urs7
64.test of control 控制测试 H3Sfz'
65.walk-through test 穿行测试 }4wIfI83K,
66.communication 沟通 jb0LMl}/A
67.flow chart 流程图 JmJNq$2#c
68.reperformance of internal control 重新执行 o.x<h";
69.audit evidence 审计证据 6[SE*/E@L
70.substantive procedures 实质性程序 kbKGGn4u
71.assertions 认定 K %Qj<{)
72.esistence 存在 I>(
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73.occurrence 发生 ODE^;:z !
74.completeness 完整性 iK=SK3)vR
75.rights and obligations 权利和义务 5#hsy;q;[
76.valuation and allocation 计价和分摊 O&ZVu>`g
77.cutoff 截止 {[$JiljD
78.accuracy 准确性 H*V Z&{\7
79.classification 分类 0="U'|J_
80.inspection 检查 xa$p,_W:'
81.supervision of counting 监盘 -A)X
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82.observation 观察 'c&S%Ra[3G
83.confirmation 函证 6Cz%i6)
84.computation 计算 5.X`[/]<r
85.analytical procedures 分析程序 X9/]<Y<!
86.vouch 核对 XR.Sm<A[
87.trace 追查 ?0VETa ~m
88.audit sampling 审计抽样 -:NFF'
89.error 误差 bZ_vb? n
90.expected error 预期误差 8*m=U@5]
91.population 总体 v*VId
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92.sampling risk 抽样风险 C|H/x\?zRv
93.non- sampling risk 非抽样风险 DqbU$jt`
94.sampling unit 抽样单位 ;+Uc}=
95.statistical sampling 统计抽样 J6W
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96.tolerable error 可容忍误差 =VPJ
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97.the risk of under reliance 信赖不足风险 aFtL_#
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98.the risk of over reliance 信赖过度风险 v''F\V )
99.the risk of incorrect rejection 误拒风险 (Aw!K`0Y1
100. the risk of incorrect acceptance 误受风险 EL+P,q/b
101.working trial balance 试算平衡表 [r;hF
102.index and cross-referencing 索引和交叉索引 ?VP07
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103.cash receipt 现金收入 6O#
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104.cash disbursement 现金支出 aH+n]J]
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105.bank statement 银行对账单 `6B jNV
106.bank reconciliation 银行存款余额调节表 h Lv_ER?
107.balance sheet date 资产负债表日 , \
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108.net realizable value 可变现净值 /%9CR'%*c
109.storeroom 仓库 6}S1um4 F
110.sale invoice 销售发票 g_2EH
111.price list 价目表 HA W57N
112.positive confirmation request 积极式询证函 -lNT"9
113.negative confirmation request 消极式询证函 UKfpoDhEe
114.purchase requisition 请购单 G$_=rHt_%
115.receiving report 验收报告 l
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116.gross margin 毛利 <$ oI
117.manufacturing overhead 制造费用 +ZU@MOni
118.material requisition 领料单 _|qs-USA
119.inventory-taking 存货盘点 wrmbO T
120.bond certificate 债券 >UDb:N[
121.stock certificate 股票 /O
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122.audit report 审计报告 nW7Ew
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123.entity 被审计单位 (HD=m,}
124.addressee of the audit report 审计报告的收件人 [ yf&]0
125.unqualified opinion 无保留意见 A:5B6Z
126.qualified opinion 保留意见 >+8Kl`2sw;
127.disclaimer of opinion 无法表示意见 6-vQQ-\
128.adverse opinion 否定意见 e~iPN.'1
129 Auditors‘Report审计报告 R}VEq gq
130 internal audit内部审计 P]wCC`qi
131 public sector audit政府审计 p?qW;1
账项基础审计accounting number-based audit XEvDtDR
风险导向审计方法risk-oriented audit approach 'X@>U6s