1.audit 审计 *6cP-Vzd
2.attestation /0>Cy\eN0
鉴证 !G.)%+Z
3.credibility *`>(K&
可信赖程度 #qi@I;;t
4.audit of financial statements 财务报表审计 MM"{ehd{^a
5.agreed-upon procedures 执行商定程序 H1N_
6.high levels of assurance 高水平保证 iqig~fjK~
7.compilation 编制 sa36=:5x-
8.reliability 可靠性 0%7c?3#
9.relevance 相关性 k%?wNk>
10.professional skepticism 职业谨慎 pP;GDW4
11.objectivity 客观性 ;]3Tuq
12. professional competence 专业胜任能力 gmB?L0UV
13.Senior/CPA-in-charge 项目经理 [~,~ e
14.audit engagement letter 业务约定书 {<5rbsqk
15.recurring audit 连续审计 Z#I
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16.the client 委托人 i9[=x(-@
17.change CPA 更换注册会计师 *`YR-+0
18.the existing CPA 现任注册会计师 qd6XKl\5
19.the successor CPA 后任注册会计师 ymT&[+V
20.the preceding CPA前任注册会计师 f7mP4[+dS
21.issue the audit report 出具审计报告 s
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22.expert 专家 `%EMhk
23.the board of directors 董事会 /PN[g~3
24.knowledge of the entity‘ s business 了解被审计单位情况 J~9l+?
25.assess material misstatement risks评估重大错报风险 dU+28
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 |Tuk9d4]
27.a general knowledge of ————- 初步了解―――的情况 NdZv*
28.a more knowledge of—————— 进一步了解的情况 %,Xs[[?i
29.the prior year‘s working papers 以前年度工作底稿 QXqBb$AXi,
30.minutes of meeting 会议纪要 i{?uIb B
31.business risks 经营风险 -bdF=
32.appropriateness 适当性 cd)yj&:?Bt
33.accounting estimate 会计估计 6":=p:PT.
34.management representations 管理层声明 Rb\M63q
35.going concern assumption 持续经营假设 kaQn
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36.audit plan 审计计划 r%A-
37.significant audit areas 重点审计领域 T
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38.error 错误 'kPc
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39.fraud舞弊 |f;u5r!^=
40.modified or additional procedures 修改或追加审计程序 7Rqjf6kX`O
41.misappropriation of assets 侵占资产 N1`/~Gi
42.transactions without substance 虚假交易 =t\HtAXn[
43.unusual pressures 异常压力 1nhC! jDD
44.the suspected noncompliance 涉嫌存在违法行为 %:yJ/&-Q,Z
45.materialiy 重要性 6 6WAD$8$
46.exceed the materiality level 超过重要性水平 UmZ#Cm
47.approach the materiality level 接近重要性水平 V\r!H>
48.an acceptably low level 可接受水平 fT9$0:eO
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 vzA)pB~;
50.misstatements or omissions 错报或漏报 ,E2Tw-%
51.aggregate 总计 TC;2K,.#k
52.subsequent events 期后事项 tYK
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53.adjust the financial statements 调整财务报表 J=|PZ2"
54.perform additional audit procedures 实施追加的审计程序 wK0vKdi
55.audit risk 审计风险 me"}1REa
56.detection risk 检查风险 Z_Ffiw(p
57.inappropriate audit opinion 不适当的审计意见 GZ(
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58.material misstatement 重大的错报 ('QfB<4H1
59.tolerable misstatement 可容忍错报 W;en7v;#I}
60.the acceptable level of detection risk 可接受的检查风险 4Ynv=G Qz
61.assessed level of material misstatement risk 重大错报风险的评估水平 :^]rjy/|+
62.simall business 小规模企业 E-\Wo3
63.accounting system 会计系统 musZCg$
64.test of control 控制测试 1Ys6CJ#
65.walk-through test 穿行测试 bim}{wMb
66.communication 沟通 O
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67.flow chart 流程图 Ze_4MwCW
68.reperformance of internal control 重新执行 &6V[@gmD
69.audit evidence 审计证据 X<{kf-GP
70.substantive procedures 实质性程序 wxU@M1w}
71.assertions 认定 CmKbpN*
72.esistence 存在 #m[R1G#
73.occurrence 发生 2>3#/I9Y
74.completeness 完整性 Wv!#B$J~U
75.rights and obligations 权利和义务 Dz4e.tvN
76.valuation and allocation 计价和分摊 L,6v!9@
77.cutoff 截止 ,Axk\7-
78.accuracy 准确性 t[/WGF&(R
79.classification 分类 ;zk& 7P0
80.inspection 检查 If[4]-dq
81.supervision of counting 监盘 1P i_V
82.observation 观察 R"%zmA@o=
83.confirmation 函证 KG7 ~)g
84.computation 计算 c&4EO|
85.analytical procedures 分析程序 }EM vEA
86.vouch 核对 [H ^ktF
87.trace 追查
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88.audit sampling 审计抽样 @$o.Z;83`r
89.error 误差 =UY)U-
90.expected error 预期误差 ;pn*|Bsq
91.population 总体 3[`/rg,
92.sampling risk 抽样风险 RN2^=$'.
93.non- sampling risk 非抽样风险 SStaS<q'
94.sampling unit 抽样单位 ZYf0FC=-
95.statistical sampling 统计抽样 !C ]5_
96.tolerable error 可容忍误差 gp@X(
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97.the risk of under reliance 信赖不足风险 Z',Z7QW7
98.the risk of over reliance 信赖过度风险 W%Jw\ z=
99.the risk of incorrect rejection 误拒风险 ,
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100. the risk of incorrect acceptance 误受风险 C]/]ot0%t
101.working trial balance 试算平衡表 ePF)wl;m
102.index and cross-referencing 索引和交叉索引 {"f4oK{
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103.cash receipt 现金收入 !' ;1;k);
104.cash disbursement 现金支出 'YKyY:eZ
105.bank statement 银行对账单 V
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106.bank reconciliation 银行存款余额调节表 va6e]p*Oy
107.balance sheet date 资产负债表日 I'W`XN
108.net realizable value 可变现净值 |AD"}8
109.storeroom 仓库 <K6gzi0fl
110.sale invoice 销售发票 S)`%clN}J
111.price list 价目表 R-%v??
112.positive confirmation request 积极式询证函 bxU 2.YC
113.negative confirmation request 消极式询证函 :'hc&wk`
114.purchase requisition 请购单 7ns n8WN[
115.receiving report 验收报告 5pC+*n.
116.gross margin 毛利 QlxzWd3=q
117.manufacturing overhead 制造费用 ')G,+d^
118.material requisition 领料单 5t('H`,2
119.inventory-taking 存货盘点 tNk.|}
120.bond certificate 债券 YCMXF#1
121.stock certificate 股票 (}!xO?NA(
122.audit report 审计报告 'BUix!k0<
123.entity 被审计单位 r1pj-
124.addressee of the audit report 审计报告的收件人 S1d^mu
125.unqualified opinion 无保留意见 ,$4f#)
126.qualified opinion 保留意见 st4WjX_Q
127.disclaimer of opinion 无法表示意见 kh7RQbNY<I
128.adverse opinion 否定意见 kJP`C\4}f
129 Auditors‘Report审计报告 nr*nX
130 internal audit内部审计 v,}Mn7:
131 public sector audit政府审计 x`3F?[#l
账项基础审计accounting number-based audit O%Hc%EfG
风险导向审计方法risk-oriented audit approach =qWcw7!"