1.audit 审计 hIPDJ1a
2.attestation )SUT+x(DU
鉴证 ^vo^W:
3.credibility 0.|tKetHq
可信赖程度 v@"xEf1n[
4.audit of financial statements 财务报表审计 F]SexP4:A
5.agreed-upon procedures 执行商定程序 B 2&fvv?
6.high levels of assurance 高水平保证 jw#'f%*
7.compilation 编制 0>Ecm#
8.reliability 可靠性 hGD7/qTN
9.relevance 相关性 n5oB#>tI0
10.professional skepticism 职业谨慎 gwR
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11.objectivity 客观性 a*74FVZo.;
12. professional competence 专业胜任能力 S1 %{/w
13.Senior/CPA-in-charge 项目经理 "YHe]R>3s
14.audit engagement letter 业务约定书 ]?mWnEi!z
15.recurring audit 连续审计 pk(<],0]X
16.the client 委托人 QQ1+uY
17.change CPA 更换注册会计师 GeZwbJ/?B
18.the existing CPA 现任注册会计师 yIqsZJj
19.the successor CPA 后任注册会计师 kw|bEL9!u
20.the preceding CPA前任注册会计师 4$d|}aj
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21.issue the audit report 出具审计报告 &l{yEWA}g
22.expert 专家 #`v`e"
23.the board of directors 董事会 <F>\Vl:
24.knowledge of the entity‘ s business 了解被审计单位情况 $fuFx8`2W
25.assess material misstatement risks评估重大错报风险 esbxx##\
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O)&xT2'J
27.a general knowledge of ————- 初步了解―――的情况 S
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28.a more knowledge of—————— 进一步了解的情况 M_$pqVm
29.the prior year‘s working papers 以前年度工作底稿 LQNu]2
30.minutes of meeting 会议纪要 0x
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31.business risks 经营风险 `H^Nc\P#
32.appropriateness 适当性 44RZk|U1J{
33.accounting estimate 会计估计 u\&oiwSIP
34.management representations 管理层声明 $*8c0.{U
35.going concern assumption 持续经营假设 G:A~nv9
36.audit plan 审计计划 x-CYG?-x
37.significant audit areas 重点审计领域 "op1x to
38.error 错误 mkrvWZjZX
39.fraud舞弊 =5I1[p;
40.modified or additional procedures 修改或追加审计程序 }B^s!y&b
41.misappropriation of assets 侵占资产 @l>\vs<
42.transactions without substance 虚假交易 t*e+[
43.unusual pressures 异常压力 VH+^G)^) W
44.the suspected noncompliance 涉嫌存在违法行为 ?2_u/x
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 } +i
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 8Tv;,a
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 9"_qa q
50.misstatements or omissions 错报或漏报 1S0Hc5vw
51.aggregate 总计 tN";o\!}
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 X
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54.perform additional audit procedures 实施追加的审计程序 `S{< $:D
55.audit risk 审计风险 ~ E>D0o
56.detection risk 检查风险 p^ 9QYR
57.inappropriate audit opinion 不适当的审计意见 'rp(k\pY
58.material misstatement 重大的错报 _6^ vxlF
59.tolerable misstatement 可容忍错报 dUOjPq97
60.the acceptable level of detection risk 可接受的检查风险 eey <:n/Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 pk: ruf`)
62.simall business 小规模企业 >xJt&jW-
63.accounting system 会计系统 u)R>ozER
64.test of control 控制测试 .I
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65.walk-through test 穿行测试 %jKR\f G
66.communication 沟通 ZRD* ^9)
67.flow chart 流程图 7<|1 xOT
68.reperformance of internal control 重新执行 ')Ozz<{
69.audit evidence 审计证据 Nz*qz"T
70.substantive procedures 实质性程序 H<X4R
71.assertions 认定 hLYSYMUb
72.esistence 存在 "g>uNtt~
73.occurrence 发生 [$8*(d"F'
74.completeness 完整性 %w/o#*j<;
75.rights and obligations 权利和义务 gC<\1AIu
76.valuation and allocation 计价和分摊 WI[6l6
77.cutoff 截止 8[(c'rl|)|
78.accuracy 准确性 g^}X3NUn
79.classification 分类 Xb#x^?|
80.inspection 检查 {nm#aA%,
81.supervision of counting 监盘 \
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82.observation 观察 QbxjfW"/+
83.confirmation 函证 Drk9F"J
84.computation 计算 Crm](Z?
85.analytical procedures 分析程序 H Y.,f_m
86.vouch 核对 onG,N1`+
87.trace 追查 7{v0K"E{
88.audit sampling 审计抽样 C.%iQx`
89.error 误差 kH-1l>":
90.expected error 预期误差 FspI[gUN,
91.population 总体 $J=9$
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92.sampling risk 抽样风险 Vu^J'>X
93.non- sampling risk 非抽样风险 *~prI1e(
94.sampling unit 抽样单位 gigDrf}
95.statistical sampling 统计抽样 :==kC672
96.tolerable error 可容忍误差 AG/nX?u7)t
97.the risk of under reliance 信赖不足风险 l
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98.the risk of over reliance 信赖过度风险 uhQ3
99.the risk of incorrect rejection 误拒风险 &AUL]:<s
100. the risk of incorrect acceptance 误受风险 84e)huAs
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 .fUqsq
103.cash receipt 现金收入 K )KE0/n
104.cash disbursement 现金支出 ZKAIG=l&!
105.bank statement 银行对账单 $ hg
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106.bank reconciliation 银行存款余额调节表 0N_Ma')i
107.balance sheet date 资产负债表日 (^eE8j/K
108.net realizable value 可变现净值 Ds&)0Iwf
109.storeroom 仓库 YPf&y"E&H
110.sale invoice 销售发票 ,UH`l./3DX
111.price list 价目表 8^c|9ow
112.positive confirmation request 积极式询证函 Gv?3}8Wp
113.negative confirmation request 消极式询证函 qNC.|R
114.purchase requisition 请购单 67/hhO
115.receiving report 验收报告 :pDw gd
116.gross margin 毛利 ~Jp\'P7*
117.manufacturing overhead 制造费用 NZi5rXN
118.material requisition 领料单 rZ w&[ G
119.inventory-taking 存货盘点 YpL{c* M
120.bond certificate 债券 N%_-5Q)so
121.stock certificate 股票 +]`MdOu
122.audit report 审计报告 ?!Rlp/
123.entity 被审计单位 A~h.,<+"
124.addressee of the audit report 审计报告的收件人 W*`2lf
125.unqualified opinion 无保留意见 )nQpO"+M
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 Zo-s_6uC
128.adverse opinion 否定意见 qJ5Y}/r
129 Auditors‘Report审计报告 2ai \("?
130 internal audit内部审计 wH
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131 public sector audit政府审计 O'$0K0k3
账项基础审计accounting number-based audit So bK<6
风险导向审计方法risk-oriented audit approach AM'-(x|