1.audit 审计 r[BVvX/,F
2.attestation fQi4\m
鉴证 V!lZ\)
3.credibility ]^lw*724'>
可信赖程度 ;A]@4*q
4.audit of financial statements 财务报表审计 VHCK2}ps
5.agreed-upon procedures 执行商定程序 ;D:9+E<>a
6.high levels of assurance 高水平保证 i+p^ ^t\
7.compilation 编制 ^Pbk#|$rU
8.reliability 可靠性 (-ufBYO6
9.relevance 相关性 .#rJ+.2
10.professional skepticism 职业谨慎 K
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11.objectivity 客观性 ~\Hc,5G
12. professional competence 专业胜任能力 -o!$tI&
13.Senior/CPA-in-charge 项目经理 .}O[dR
14.audit engagement letter 业务约定书 q1QL@Ax
15.recurring audit 连续审计 H@q?v+2
16.the client 委托人 Hea;?4Vg
17.change CPA 更换注册会计师 9QDFEYG
18.the existing CPA 现任注册会计师 P(+&OoY2
19.the successor CPA 后任注册会计师 k< y>)
20.the preceding CPA前任注册会计师 iV&6nh(
21.issue the audit report 出具审计报告 $,,op(
22.expert 专家 y+"X~7EX
23.the board of directors 董事会 D|e
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24.knowledge of the entity‘ s business 了解被审计单位情况 \QYFAa
25.assess material misstatement risks评估重大错报风险 t
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 v^#~98g]
27.a general knowledge of ————- 初步了解―――的情况 U)E(`{p]
28.a more knowledge of—————— 进一步了解的情况 8=NM|i
29.the prior year‘s working papers 以前年度工作底稿 nQ5n-A&["
30.minutes of meeting 会议纪要 l)Crc-:}4j
31.business risks 经营风险 5]AC*2(
32.appropriateness 适当性 Cj{1
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33.accounting estimate 会计估计 {]%0lf:
34.management representations 管理层声明 gk"$,\DI
35.going concern assumption 持续经营假设 IIn"=g=9
36.audit plan 审计计划 xlA$:
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37.significant audit areas 重点审计领域 P} 0%-JC
38.error 错误 _$
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39.fraud舞弊 J|~MC7#@q
40.modified or additional procedures 修改或追加审计程序 BT}!W`
41.misappropriation of assets 侵占资产 {bJ`~b9e
42.transactions without substance 虚假交易 C~o7X^[R\
43.unusual pressures 异常压力 a1_GIM0
44.the suspected noncompliance 涉嫌存在违法行为 3'cE\u
45.materialiy 重要性 &Low/Y'.jJ
46.exceed the materiality level 超过重要性水平 D/vOs[X
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47.approach the materiality level 接近重要性水平 LUM@#3&
48.an acceptably low level 可接受水平 m^ tFi7c
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 L.S;J[a;
50.misstatements or omissions 错报或漏报 ?~hHGf\^b6
51.aggregate 总计 A
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52.subsequent events 期后事项 Cjc6d4~
53.adjust the financial statements 调整财务报表 v(ZYS']d2
54.perform additional audit procedures 实施追加的审计程序 L"o>wYx
55.audit risk 审计风险 ??M"6k
56.detection risk 检查风险 $5ak_@AC
57.inappropriate audit opinion 不适当的审计意见 {L/ tst#C
58.material misstatement 重大的错报 Y]/%t{Y
59.tolerable misstatement 可容忍错报 A8uVK5
60.the acceptable level of detection risk 可接受的检查风险 +trC,D
61.assessed level of material misstatement risk 重大错报风险的评估水平 CG Y]r.O*
62.simall business 小规模企业 { g/0x,-Z
63.accounting system 会计系统 _"bHe/'CI
64.test of control 控制测试 +l9!Fl{MK\
65.walk-through test 穿行测试 @?yX!_YC
66.communication 沟通 Ji>o!
67.flow chart 流程图 :6vm+5!
68.reperformance of internal control 重新执行 Xq_5
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69.audit evidence 审计证据 f!I[>&n
70.substantive procedures 实质性程序 @+Si?8\
71.assertions 认定 }o(zj=7
72.esistence 存在 IC1NKn<k
73.occurrence 发生 lDYyqG4
74.completeness 完整性 1(I6.BHW
75.rights and obligations 权利和义务 "alyfyBu'M
76.valuation and allocation 计价和分摊 $~VRza 8Q
77.cutoff 截止 WST8SEzJ
78.accuracy 准确性 mH%yGBp_
79.classification 分类 mS(
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80.inspection 检查 1.D,W1s
81.supervision of counting 监盘 Xejo_SV&?
82.observation 观察 QdL`|
83.confirmation 函证 mz,
84.computation 计算 V^3L3|k
85.analytical procedures 分析程序 v"b+$*
86.vouch 核对 pA9+Cr!0Q
87.trace 追查 i;/5Y'KZ
88.audit sampling 审计抽样 +
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89.error 误差 YH vLGc%
90.expected error 预期误差 9 7GV2]-M
91.population 总体 [N7{WSZ&
92.sampling risk 抽样风险 :=u?Fqqws
93.non- sampling risk 非抽样风险 V@zg}C|e
94.sampling unit 抽样单位 /178A;Jy
95.statistical sampling 统计抽样 D8Ykg >B;&
96.tolerable error 可容忍误差 LhOa{1S
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97.the risk of under reliance 信赖不足风险 ]s'Q_wh_-v
98.the risk of over reliance 信赖过度风险 fZ0M%f
99.the risk of incorrect rejection 误拒风险 QZ6D7tUc8
100. the risk of incorrect acceptance 误受风险 }+.}J
101.working trial balance 试算平衡表 xF;kTBRi
102.index and cross-referencing 索引和交叉索引 ';3{T:I
103.cash receipt 现金收入 `UD/}j@
104.cash disbursement 现金支出 fI&t]
105.bank statement 银行对账单 >,F bX8Zz
106.bank reconciliation 银行存款余额调节表 B:'J`M"N
107.balance sheet date 资产负债表日 YC++&Nk
108.net realizable value 可变现净值 kW;+|qs^
109.storeroom 仓库 ,K9*%rW)
110.sale invoice 销售发票 pT=JP> nd^
111.price list 价目表 i,>khc
112.positive confirmation request 积极式询证函 KN<S}3MN
113.negative confirmation request 消极式询证函 w>pq+og&
114.purchase requisition 请购单 jrr EAp
115.receiving report 验收报告 hs^zTZ_
116.gross margin 毛利 9s\A\$("l
117.manufacturing overhead 制造费用 t;W0"ci9
118.material requisition 领料单 T|nDTezr
119.inventory-taking 存货盘点 0?s|i :
120.bond certificate 债券 t{ xf:~B
121.stock certificate 股票 -ws? "_w
122.audit report 审计报告 IpYM;tYw&
123.entity 被审计单位 8aK)#tNWN
124.addressee of the audit report 审计报告的收件人 A)bWcB}U
125.unqualified opinion 无保留意见 );#JL0I
126.qualified opinion 保留意见 >0/i[k-dk
127.disclaimer of opinion 无法表示意见 ur)9x^y
128.adverse opinion 否定意见 zr-*$1eu
129 Auditors‘Report审计报告 +"rDT1^V
130 internal audit内部审计 tr<Nm
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131 public sector audit政府审计 Gr*r=s
账项基础审计accounting number-based audit = bfJ^]R
风险导向审计方法risk-oriented audit approach ns9U/:L