1.audit 审计 CZog?O}<
2.attestation 2WC$r8E
鉴证 5}Z>N,4
3.credibility v Q,<Ke+d
可信赖程度 ;.=]Ar}
4.audit of financial statements 财务报表审计 ch33+~Nn
5.agreed-upon procedures 执行商定程序 D!&]jkUN
6.high levels of assurance 高水平保证 /[E2+g
7.compilation 编制 934@Z(aUH
8.reliability 可靠性 d .%2QkL
9.relevance 相关性 hR~&}sxN
10.professional skepticism 职业谨慎 7[I +1
11.objectivity 客观性 JJ9R,
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12. professional competence 专业胜任能力 k/1S7X[
13.Senior/CPA-in-charge 项目经理 Wg,7k9I
14.audit engagement letter 业务约定书 tXcZl!3x
15.recurring audit 连续审计 ~BMUea(
16.the client 委托人 TjHt:%7.
17.change CPA 更换注册会计师 l+j
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18.the existing CPA 现任注册会计师 6sG5n7E-A
19.the successor CPA 后任注册会计师 w)&?9?~
20.the preceding CPA前任注册会计师 _=}.Sg5Q
21.issue the audit report 出具审计报告 6-FM<@H{
22.expert 专家 WtO@Kf:3GH
23.the board of directors 董事会 i|m8#*Hd
24.knowledge of the entity‘ s business 了解被审计单位情况 |K9*><P?)2
25.assess material misstatement risks评估重大错报风险 2_}oOt?qiM
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 H!'4A&
27.a general knowledge of ————- 初步了解―――的情况 ]-_ ma
28.a more knowledge of—————— 进一步了解的情况 rdCs
29.the prior year‘s working papers 以前年度工作底稿 _0UE*l$t
30.minutes of meeting 会议纪要 *W;;L_V"
31.business risks 经营风险 -ijzo%&qA
32.appropriateness 适当性 70 Ph^e)
33.accounting estimate 会计估计 bM.$D-?dF*
34.management representations 管理层声明 <KfR)7I$0a
35.going concern assumption 持续经营假设 IwRP,MQ~
36.audit plan 审计计划 ; tQ(l%!
37.significant audit areas 重点审计领域 *,t/IA|
38.error 错误 iiF`2
39.fraud舞弊 ;A4j_8\[
40.modified or additional procedures 修改或追加审计程序 Kp^"<%RT
41.misappropriation of assets 侵占资产 4ETHaIiWp
42.transactions without substance 虚假交易 Y>atJ
43.unusual pressures 异常压力 P^!g0K
44.the suspected noncompliance 涉嫌存在违法行为 W =;,ls
45.materialiy 重要性 ^+~5\c*
46.exceed the materiality level 超过重要性水平 A@9\Qd
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 |P`b"x
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 v|KIVBkbT
50.misstatements or omissions 错报或漏报 M
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51.aggregate 总计 l(Dr@LB~
52.subsequent events 期后事项 :aBm,q9i:}
53.adjust the financial statements 调整财务报表 J%n#uUs
54.perform additional audit procedures 实施追加的审计程序 )_\ ;l%&
55.audit risk 审计风险 {~w( pAx
56.detection risk 检查风险 u80C>sQ
57.inappropriate audit opinion 不适当的审计意见 { ^^5FE)%
58.material misstatement 重大的错报 [+QyKyhTO
59.tolerable misstatement 可容忍错报 x)Zb:"
60.the acceptable level of detection risk 可接受的检查风险 JdLPIfI^
61.assessed level of material misstatement risk 重大错报风险的评估水平 'IFA>}e7W
62.simall business 小规模企业 %?, 7!|Ls
63.accounting system 会计系统 QT
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64.test of control 控制测试 Na@;F{
65.walk-through test 穿行测试 5*+DN
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66.communication 沟通 Vr Lp5?Bh
67.flow chart 流程图 ` &bF@$((
68.reperformance of internal control 重新执行 ?3a=u<
69.audit evidence 审计证据 v\CBw"
70.substantive procedures 实质性程序 I?E+
71.assertions 认定 H-nhq-fut
72.esistence 存在 ^/$dSXKF
73.occurrence 发生 *C0a,G4
74.completeness 完整性 m mZ
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75.rights and obligations 权利和义务 mj'N)6ga
76.valuation and allocation 计价和分摊 tQRbNY#}Z
77.cutoff 截止 U;IGV~oT
78.accuracy 准确性 M$.bC0}T
79.classification 分类 q'a]DJ`
80.inspection 检查 pUS: HJk|
81.supervision of counting 监盘 jSM`bE+"
82.observation 观察 +H?g9v40
83.confirmation 函证 Z,SV9
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84.computation 计算 }st~$JsV1
85.analytical procedures 分析程序 -G@uB_C s
86.vouch 核对 \At~94
87.trace 追查 n1GX`K
88.audit sampling 审计抽样 a'/C)fplL
89.error 误差 e$P^},0/
90.expected error 预期误差 J[r_ag
91.population 总体 p`rjWpH
92.sampling risk 抽样风险 G_5{5Ar
93.non- sampling risk 非抽样风险 maHz3:
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 lR7;{zlSf'
96.tolerable error 可容忍误差 !/tV}.*
97.the risk of under reliance 信赖不足风险 X Db% -
98.the risk of over reliance 信赖过度风险 ^|6
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99.the risk of incorrect rejection 误拒风险 R-dv$z0
100. the risk of incorrect acceptance 误受风险 0^Vw^]
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101.working trial balance 试算平衡表 k{lo'
102.index and cross-referencing 索引和交叉索引 V6](_
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103.cash receipt 现金收入 \)wVO*9*0
104.cash disbursement 现金支出 DJ7ak>"R
105.bank statement 银行对账单 t#_6
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106.bank reconciliation 银行存款余额调节表 Ws1|idAT
107.balance sheet date 资产负债表日 $H.U ~
108.net realizable value 可变现净值 /m;Bwu
109.storeroom 仓库 j^8HTa0Cy|
110.sale invoice 销售发票 E;4B!"Q8
111.price list 价目表 $*$4DG1gaR
112.positive confirmation request 积极式询证函 W`JI/
113.negative confirmation request 消极式询证函 X
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114.purchase requisition 请购单 :Zkjtr.\
115.receiving report 验收报告 tDah@_
116.gross margin 毛利 2]Cn<zJ
117.manufacturing overhead 制造费用 Q?LzL(OioN
118.material requisition 领料单 k$m'ebrS.~
119.inventory-taking 存货盘点 9z{}DBA
120.bond certificate 债券 *0@Z+'M?
121.stock certificate 股票 eN|zD?ba&
122.audit report 审计报告 B8T5?bl
123.entity 被审计单位 17c`c.yP
124.addressee of the audit report 审计报告的收件人 8YE4ln
125.unqualified opinion 无保留意见 YfZ5Q}*1O+
126.qualified opinion 保留意见 EZ/_uj2&SN
127.disclaimer of opinion 无法表示意见 `L <sZ;Cj
128.adverse opinion 否定意见 t4d/%b~{:U
129 Auditors‘Report审计报告 c)N_
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130 internal audit内部审计 ".Q]FE@>
131 public sector audit政府审计 NX(
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账项基础审计accounting number-based audit (zy|>u
风险导向审计方法risk-oriented audit approach |}e"6e%