1.audit 审计 U(~Nmo'
2.attestation PVN`k, 4
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3.credibility 5
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可信赖程度 xvWP^Qkb
4.audit of financial statements 财务报表审计 .G<Or`K^i
5.agreed-upon procedures 执行商定程序 {)kL7>u]^V
6.high levels of assurance 高水平保证 jrm^n_6};
7.compilation 编制 c*(=Glzn
8.reliability 可靠性 wk=s3^
9.relevance 相关性 iP9Dr<P
10.professional skepticism 职业谨慎 QY\'Uu{
11.objectivity 客观性 ZXbq5p_
12. professional competence 专业胜任能力 Hg\H>Z
13.Senior/CPA-in-charge 项目经理 ,d
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14.audit engagement letter 业务约定书 Y
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15.recurring audit 连续审计 O!F"w!5@
16.the client 委托人 Tjj27+y*\
17.change CPA 更换注册会计师 nxm*.&#p?
18.the existing CPA 现任注册会计师 11!4#z6w
19.the successor CPA 后任注册会计师 ep
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20.the preceding CPA前任注册会计师 !_dW
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21.issue the audit report 出具审计报告 `"xzC $
22.expert 专家 %u Dd#+{
23.the board of directors 董事会 D [v22 5
24.knowledge of the entity‘ s business 了解被审计单位情况 bDegIW/'w
25.assess material misstatement risks评估重大错报风险 JvJ)}d$,&
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 G he@m6|D
27.a general knowledge of ————- 初步了解―――的情况 :X 1Y
28.a more knowledge of—————— 进一步了解的情况 o
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29.the prior year‘s working papers 以前年度工作底稿 An
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30.minutes of meeting 会议纪要 20
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31.business risks 经营风险 &k(
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32.appropriateness 适当性 "/hLZl
33.accounting estimate 会计估计 dVJ9cJ9^
34.management representations 管理层声明 eI-FJ/CJ
35.going concern assumption 持续经营假设 {PL,3EBG
36.audit plan 审计计划 X`]>J5
37.significant audit areas 重点审计领域 a^&RV5o
38.error 错误 9q^7%b,
39.fraud舞弊 iZ(p]0aP7
40.modified or additional procedures 修改或追加审计程序 @d^MaXp_P
41.misappropriation of assets 侵占资产 ?J"Y4,{
42.transactions without substance 虚假交易 pQm-Hr78j
43.unusual pressures 异常压力 ,` $2
44.the suspected noncompliance 涉嫌存在违法行为 I%0J=V;o{
45.materialiy 重要性 PJh97%7
46.exceed the materiality level 超过重要性水平 25;`yB$
47.approach the materiality level 接近重要性水平 Vl
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48.an acceptably low level 可接受水平 d%1Vby
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 s6oIj$
50.misstatements or omissions 错报或漏报 hSk
51.aggregate 总计 H_%ae'W
52.subsequent events 期后事项 ^$8WV&5q>
53.adjust the financial statements 调整财务报表 NE@P8pQ>
54.perform additional audit procedures 实施追加的审计程序 uVw|jj
55.audit risk 审计风险 T
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56.detection risk 检查风险 ?bG82@-
57.inappropriate audit opinion 不适当的审计意见 Ak\"C4s
58.material misstatement 重大的错报 M
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59.tolerable misstatement 可容忍错报 1a#R7
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60.the acceptable level of detection risk 可接受的检查风险 c+<gc:#jy
61.assessed level of material misstatement risk 重大错报风险的评估水平 w6l56CB`
62.simall business 小规模企业 *x. gPG
63.accounting system 会计系统 9:Z|Z?>?
64.test of control 控制测试 )Mw 3ZE92
65.walk-through test 穿行测试 Z
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66.communication 沟通 rT{2
67.flow chart 流程图 K$
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68.reperformance of internal control 重新执行 uq]E^#^
69.audit evidence 审计证据 dQ Ao~]B
70.substantive procedures 实质性程序 @
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71.assertions 认定 Wp=&nh
72.esistence 存在 9sB LC
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73.occurrence 发生 DJH,#re>
74.completeness 完整性 }An;)!>(nF
75.rights and obligations 权利和义务 `$r?^|T
76.valuation and allocation 计价和分摊 #pMpGw$
77.cutoff 截止 ;;zd/n2b
78.accuracy 准确性 z`|E0~{-
79.classification 分类 ?? Dv\yLZI
80.inspection 检查 zvbz3 a
81.supervision of counting 监盘 }ev+WIERQV
82.observation 观察 6IL-S%EGK1
83.confirmation 函证 7+J<N@.d
84.computation 计算 ~#JX
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85.analytical procedures 分析程序 Eqt>_n8
86.vouch 核对 Ns[.g
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87.trace 追查 V5d|Lpm
88.audit sampling 审计抽样 /_/Z/D!
89.error 误差 +L}R|ihkI
90.expected error 预期误差 x>[ gShAV!
91.population 总体 +PHuQ
92.sampling risk 抽样风险 G4,BcCPQ
93.non- sampling risk 非抽样风险 ]iiB|xT
94.sampling unit 抽样单位 hmtDw,j
95.statistical sampling 统计抽样 /C[XC7^4'
96.tolerable error 可容忍误差 4' <y
97.the risk of under reliance 信赖不足风险 $s5D/60nO
98.the risk of over reliance 信赖过度风险 %A;s3]V
99.the risk of incorrect rejection 误拒风险 2H`;?#Uq:
100. the risk of incorrect acceptance 误受风险 fH;lh-
101.working trial balance 试算平衡表 ;UWp0d%
102.index and cross-referencing 索引和交叉索引 4{ exv
103.cash receipt 现金收入 M0uC0\'#P
104.cash disbursement 现金支出 O:[@?l
105.bank statement 银行对账单 <+;
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106.bank reconciliation 银行存款余额调节表 &}lRij&`
107.balance sheet date 资产负债表日 X\]Dx./
108.net realizable value 可变现净值 N+ ei)-
109.storeroom 仓库 V?z-Dt C
110.sale invoice 销售发票 HAMps[D[
111.price list 价目表 ut9R]01:
112.positive confirmation request 积极式询证函 (:J
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113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 C<iOa)_@Q
115.receiving report 验收报告 LfG$?<}hR
116.gross margin 毛利 5?gZw;yiv%
117.manufacturing overhead 制造费用 /Oa.@53tK6
118.material requisition 领料单 Gjf1Ba
119.inventory-taking 存货盘点 )N]%cO(^
120.bond certificate 债券 l`RFi)u~&
121.stock certificate 股票 *uZ'MS
122.audit report 审计报告 %Wb$qpa
123.entity 被审计单位 h>jp.%oOu
124.addressee of the audit report 审计报告的收件人 !EO
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125.unqualified opinion 无保留意见 {]:B80I;2
126.qualified opinion 保留意见 [fXC ;c1
127.disclaimer of opinion 无法表示意见 1
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128.adverse opinion 否定意见 C
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129 Auditors‘Report审计报告 08E ,U
130 internal audit内部审计 -;o`(3wZq
131 public sector audit政府审计 >oc&hT
账项基础审计accounting number-based audit G X>T~i\f8
风险导向审计方法risk-oriented audit approach +N!!Z2