1.audit 审计 bYBE h n
2.attestation )f,9 h
鉴证 i "d&U7Q
3.credibility $8WWN} OC
可信赖程度 [,56o
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4.audit of financial statements 财务报表审计 ,Q<mU4
5.agreed-upon procedures 执行商定程序 E<sd\~~A:
6.high levels of assurance 高水平保证 mI'&!@WG
7.compilation 编制 6 u>]-K5
8.reliability 可靠性 DM,)nh6'
9.relevance 相关性 B
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10.professional skepticism 职业谨慎 i
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11.objectivity 客观性 otbr8&?-
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 8
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14.audit engagement letter 业务约定书 K5!Ov qzG
15.recurring audit 连续审计 \0
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16.the client 委托人 jss.j~8
17.change CPA 更换注册会计师 a:Nf +t
18.the existing CPA 现任注册会计师 }0, dG4Oo=
19.the successor CPA 后任注册会计师 i>O8q%BnJ
20.the preceding CPA前任注册会计师 XK&G `cJ[
21.issue the audit report 出具审计报告 fcO |0cQ
22.expert 专家 0< 93i
23.the board of directors 董事会 $plqk^P
24.knowledge of the entity‘ s business 了解被审计单位情况 "
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25.assess material misstatement risks评估重大错报风险 n8tw8o%&[
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c9x&:U
27.a general knowledge of ————- 初步了解―――的情况 =Cd{bj.8
28.a more knowledge of—————— 进一步了解的情况 uS5G(} [
29.the prior year‘s working papers 以前年度工作底稿 !
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30.minutes of meeting 会议纪要 Z/czAr@ 4
31.business risks 经营风险 \/64Xv3L0
32.appropriateness 适当性
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33.accounting estimate 会计估计 q%LjOPE
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34.management representations 管理层声明 }b SDhMV;
35.going concern assumption 持续经营假设 d$"?8r4:K
36.audit plan 审计计划 WLA&K ]
37.significant audit areas 重点审计领域 jZD)c_'U
38.error 错误 ^a<kp69qS
39.fraud舞弊 )-0+O=v
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 w' E(9 gV
42.transactions without substance 虚假交易 /> N# PF
43.unusual pressures 异常压力 W-*HAS
44.the suspected noncompliance 涉嫌存在违法行为 iI>7I<_
45.materialiy 重要性 z'*"iaX<c
46.exceed the materiality level 超过重要性水平 y^z
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47.approach the materiality level 接近重要性水平 zhJ0to[%?
48.an acceptably low level 可接受水平 m/"([Y_
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 #0PZa$kM(o
50.misstatements or omissions 错报或漏报 $ 6(a6!
51.aggregate 总计 N<ux4t z
52.subsequent events 期后事项 4jSYR#Hqp`
53.adjust the financial statements 调整财务报表 {1qr6P,"
54.perform additional audit procedures 实施追加的审计程序 \t 5_ V)P
55.audit risk 审计风险 w3z'ZCcr;"
56.detection risk 检查风险 \B ^NdG5Y
57.inappropriate audit opinion 不适当的审计意见 s/B_
58.material misstatement 重大的错报 ~KRS0 ^
59.tolerable misstatement 可容忍错报 @]]&^ 7
60.the acceptable level of detection risk 可接受的检查风险 vZW[y5
61.assessed level of material misstatement risk 重大错报风险的评估水平 $s4.A j
62.simall business 小规模企业 }LeS3\+UHl
63.accounting system 会计系统 JEaTDV_
64.test of control 控制测试 fs?H
65.walk-through test 穿行测试 a#k7 aOT0
66.communication 沟通 3H0B+F2XQ
67.flow chart 流程图 } %z%}V@(&
68.reperformance of internal control 重新执行 Q6wa-Y,
69.audit evidence 审计证据 vzFp Xdt
70.substantive procedures 实质性程序 RgA"`p7{
71.assertions 认定 8#V D u(
72.esistence 存在 S1I.l">P
73.occurrence 发生 EwX{ i}j_V
74.completeness 完整性 KN[;z2i
75.rights and obligations 权利和义务 KX]!yA
76.valuation and allocation 计价和分摊 7KX27 .~F
77.cutoff 截止 ,`k&9o7
78.accuracy 准确性 vy *-"=J
79.classification 分类 =#,`k<v%I
80.inspection 检查 ) Z:D }r8[
81.supervision of counting 监盘 `d$@ 1
82.observation 观察 q[C?1Kc .z
83.confirmation 函证 &e@)yVLL
84.computation 计算 gK9d `5
85.analytical procedures 分析程序 /1v9U|j
86.vouch 核对 {x.0Yh7
87.trace 追查 W.?/p ~
88.audit sampling 审计抽样 4k-A k6s
89.error 误差 #MlpOk*G
90.expected error 预期误差 y/c3x*l.xL
91.population 总体 ?q9] H 5\
92.sampling risk 抽样风险 TK v!wKI
93.non- sampling risk 非抽样风险 bY=[ USgps
94.sampling unit 抽样单位 4$[o; t>
95.statistical sampling 统计抽样 Wz s=BNm9
96.tolerable error 可容忍误差 uT4|43<
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97.the risk of under reliance 信赖不足风险 GaG>0 x
98.the risk of over reliance 信赖过度风险 4minzrKM\
99.the risk of incorrect rejection 误拒风险 _OTVQo Ap
100. the risk of incorrect acceptance 误受风险 w|-3X
101.working trial balance 试算平衡表 &.\7='$F
102.index and cross-referencing 索引和交叉索引 xBA"w:<
103.cash receipt 现金收入 ro\
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104.cash disbursement 现金支出 U:C:ugm
105.bank statement 银行对账单 P+}~6}wJE
106.bank reconciliation 银行存款余额调节表 (pd $?
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107.balance sheet date 资产负债表日 (+epRC
108.net realizable value 可变现净值 wu A? t
109.storeroom 仓库 z'_Fg0kR{
110.sale invoice 销售发票 LW T\1#
111.price list 价目表 R-S<7Q3E0=
112.positive confirmation request 积极式询证函 p8_^6wf g
113.negative confirmation request 消极式询证函 0H}tb}
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114.purchase requisition 请购单 BZ?C k[E]Z
115.receiving report 验收报告 O*~z@"\
116.gross margin 毛利 %7)TiT4V
117.manufacturing overhead 制造费用 W&*&O,c
118.material requisition 领料单 {h7 vJ^
119.inventory-taking 存货盘点 8YQuq.(>a
120.bond certificate 债券 B5;%R0 1A
121.stock certificate 股票 ,UMr_ e{ |
122.audit report 审计报告 vKG\8+
123.entity 被审计单位 b4e~Z
124.addressee of the audit report 审计报告的收件人 ^w\22 Q
125.unqualified opinion 无保留意见 w}>%E6UY
126.qualified opinion 保留意见 ,G t!nm_
127.disclaimer of opinion 无法表示意见 jU j\<aW
128.adverse opinion 否定意见 lD0-S0i
129 Auditors‘Report审计报告 :rVR{,pL
130 internal audit内部审计 F Osd{Fw
131 public sector audit政府审计 -[L\:'Gp5
账项基础审计accounting number-based audit @%Ld\8vdfJ
风险导向审计方法risk-oriented audit approach T,pr&1]Lw
