1.audit 审计 M&5;Qeoiv
2.attestation <BNCo5*
鉴证 R^=)Ucj
3.credibility /K./k!'z
可信赖程度 ve|`I=?2
4.audit of financial statements 财务报表审计 47c` ) *Hc
5.agreed-upon procedures 执行商定程序 rZBOWT
6.high levels of assurance 高水平保证 z
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7.compilation 编制 :U7m@3czU
8.reliability 可靠性 j4B|ktf
9.relevance 相关性 )~X*&(7RR}
10.professional skepticism 职业谨慎 ]JXpe]B
11.objectivity 客观性 u*NU MT2
12. professional competence 专业胜任能力 8v)PDO~D}A
13.Senior/CPA-in-charge 项目经理 cNd2XQB9=
14.audit engagement letter 业务约定书 !MiH^wP
15.recurring audit 连续审计 -gP4| r8&
16.the client 委托人 D|1pBn.b]'
17.change CPA 更换注册会计师 t,2Q~ied=
18.the existing CPA 现任注册会计师 )@]Y1r4U
19.the successor CPA 后任注册会计师 p|D-ez8
20.the preceding CPA前任注册会计师 L8FLHT+R-
21.issue the audit report 出具审计报告 1JU1X
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22.expert 专家 kM`!'0kt
23.the board of directors 董事会 lTh}0t
24.knowledge of the entity‘ s business 了解被审计单位情况 O!(FNv0
25.assess material misstatement risks评估重大错报风险 ?OU+)kgzh
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 mQOYjy3
27.a general knowledge of ————- 初步了解―――的情况 v<`1z?dch
28.a more knowledge of—————— 进一步了解的情况 2@(Qd3N(
29.the prior year‘s working papers 以前年度工作底稿 J6H3X;vxQw
30.minutes of meeting 会议纪要 +r+H`cT@
31.business risks 经营风险 r"MKkSEM
32.appropriateness 适当性 kS$HIOt823
33.accounting estimate 会计估计 -k19BDJ,W
34.management representations 管理层声明 U 6y
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35.going concern assumption 持续经营假设 B(GcPDj(K
36.audit plan 审计计划 I<I?ks
37.significant audit areas 重点审计领域 q?=eD^]
38.error 错误 Qhd~4
39.fraud舞弊 Bpjwc<U
40.modified or additional procedures 修改或追加审计程序 $cLtAo^W
41.misappropriation of assets 侵占资产 'M*+HY\.0
42.transactions without substance 虚假交易 ~?pF'3q
43.unusual pressures 异常压力 BW>f@;egg
44.the suspected noncompliance 涉嫌存在违法行为 l/BE~gdl
45.materialiy 重要性 }xl
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46.exceed the materiality level 超过重要性水平 z90=,wd
47.approach the materiality level 接近重要性水平 $?OuY*ZeY9
48.an acceptably low level 可接受水平 c{Ax{-'R
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 G}tq'#]E{z
50.misstatements or omissions 错报或漏报 &\\
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51.aggregate 总计 SR#%gR_SC
52.subsequent events 期后事项 >Hr0ScmN@"
53.adjust the financial statements 调整财务报表 }{^i*T5rl
54.perform additional audit procedures 实施追加的审计程序 6N4/p=lE
55.audit risk 审计风险 /:
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56.detection risk 检查风险 sa~.qmqu
57.inappropriate audit opinion 不适当的审计意见 k!]Tg"]JAh
58.material misstatement 重大的错报 N~-N Q
59.tolerable misstatement 可容忍错报 ;a+>><x]
60.the acceptable level of detection risk 可接受的检查风险 *R*Tmo"
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;X u&['
62.simall business 小规模企业 _|MY/SN4A
63.accounting system 会计系统 ;6o p|
64.test of control 控制测试 wovWEtVBU
65.walk-through test 穿行测试 ,=tVa])
66.communication 沟通 LB1.N!q1
67.flow chart 流程图 1rV?^5
68.reperformance of internal control 重新执行 ku*|?uF
69.audit evidence 审计证据 DVYY1!j<
70.substantive procedures 实质性程序 %}G:R!4 d
71.assertions 认定 _4z>I/R>Z
72.esistence 存在 BCya5
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73.occurrence 发生 ~ e[)]b3
74.completeness 完整性 V
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75.rights and obligations 权利和义务 ,\5]n&T;r
76.valuation and allocation 计价和分摊 ,vQkvuz
77.cutoff 截止 l}X3uyS
78.accuracy 准确性 1$fA9u$
79.classification 分类 KM|[:v
80.inspection 检查 SZ-% 0z
81.supervision of counting 监盘 l\5}\9yS
82.observation 观察 ru)%0Cyx
83.confirmation 函证 FuaGr0]
84.computation 计算 Dj>.)n
85.analytical procedures 分析程序 nX>k}&^L
86.vouch 核对 \O?#gW\tR
87.trace 追查 =5_8f
88.audit sampling 审计抽样 ||7r'Q
89.error 误差 G%anot
90.expected error 预期误差 K/Axojo
91.population 总体 +D1;_D
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92.sampling risk 抽样风险 oZ%t! Fl1
93.non- sampling risk 非抽样风险 xYM!mcA
94.sampling unit 抽样单位 bt#=p7W
95.statistical sampling 统计抽样 ltHC+8aZ
96.tolerable error 可容忍误差 P/t$xqAL
97.the risk of under reliance 信赖不足风险 qO>BF/)a(
98.the risk of over reliance 信赖过度风险 <?Fgm1=o
99.the risk of incorrect rejection 误拒风险 PG)dIec
100. the risk of incorrect acceptance 误受风险 $$\| 3rj!
101.working trial balance 试算平衡表 k+-u4W
102.index and cross-referencing 索引和交叉索引 XLFJ?$)Tro
103.cash receipt 现金收入 1O9V Ej5
104.cash disbursement 现金支出 hvGb9
105.bank statement 银行对账单 9 VkuYm,3
106.bank reconciliation 银行存款余额调节表 %
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107.balance sheet date 资产负债表日 : 4Sj2
108.net realizable value 可变现净值 &cDnZ3Q;
109.storeroom 仓库 t,R5FoV
110.sale invoice 销售发票 g9I2SdaJ
111.price list 价目表 +S|y)W8
112.positive confirmation request 积极式询证函 HI']{2p2}t
113.negative confirmation request 消极式询证函 blaxUP:
114.purchase requisition 请购单 05nG|
115.receiving report 验收报告 2hf]XV\
116.gross margin 毛利 5nqj
117.manufacturing overhead 制造费用 &e_M \D
118.material requisition 领料单 n7X3aoVV
119.inventory-taking 存货盘点 Y cOtPS%
120.bond certificate 债券 ^']xkS
121.stock certificate 股票 a+zE`uY
122.audit report 审计报告 i/oaKpPN
123.entity 被审计单位 1NN99^q
124.addressee of the audit report 审计报告的收件人 UX2`x9
125.unqualified opinion 无保留意见 ctdV4%^{
126.qualified opinion 保留意见 jbC7U9t7
127.disclaimer of opinion 无法表示意见 V'^s5
128.adverse opinion 否定意见 D4n~2]
129 Auditors‘Report审计报告 sqac>v
130 internal audit内部审计 5H==m~
131 public sector audit政府审计 Tp[ub(/;7
账项基础审计accounting number-based audit $CHri|
风险导向审计方法risk-oriented audit approach sEe^:aSN