1.audit 审计 {( r6
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2.attestation quY:pqG38q
鉴证 McB[|PmC
3.credibility N F)~W#
可信赖程度 Zd"^</ S
4.audit of financial statements 财务报表审计 LL:_L<
5.agreed-upon procedures 执行商定程序 >EY3/Go>
6.high levels of assurance 高水平保证 TB0
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7.compilation 编制 A}eOFu`
8.reliability 可靠性 jy-{~xdg[
9.relevance 相关性 vWAL^?HUP
10.professional skepticism 职业谨慎 D3|I:Xm
11.objectivity 客观性 ,VO2a mI
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 *z@>!8?
14.audit engagement letter 业务约定书 ]U"94S U:)
15.recurring audit 连续审计 vVOh3{e|
16.the client 委托人 7uzkp&+:
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 #%DE;
19.the successor CPA 后任注册会计师 s[UHe{^T
20.the preceding CPA前任注册会计师 T=ev[ mS
21.issue the audit report 出具审计报告 6j
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22.expert 专家 UX7t`l2R
23.the board of directors 董事会 '-zD
24.knowledge of the entity‘ s business 了解被审计单位情况 3Z1CWzq(
25.assess material misstatement risks评估重大错报风险 $|8!BOx8t
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 1I:+MBGin
27.a general knowledge of ————- 初步了解―――的情况 (+0v<uR^D
28.a more knowledge of—————— 进一步了解的情况 wmTb97o
29.the prior year‘s working papers 以前年度工作底稿 P&f7@MOV.P
30.minutes of meeting 会议纪要 h$2</J"
31.business risks 经营风险 5{g?,/(
32.appropriateness 适当性 `nu''B
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33.accounting estimate 会计估计 <Y}R#o1Z
34.management representations 管理层声明 E>K!Vrh-L
35.going concern assumption 持续经营假设 ov, hI>0!D
36.audit plan 审计计划 A}l3cP;
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37.significant audit areas 重点审计领域 jyCXJa-!-
38.error 错误 .[_L=_.
39.fraud舞弊 CB^U6ZS
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 }4,L%$@n
42.transactions without substance 虚假交易 ?`?)QE8
43.unusual pressures 异常压力 OGl}-kw
44.the suspected noncompliance 涉嫌存在违法行为 W)bLSL]`E
45.materialiy 重要性 ?32&]iM
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46.exceed the materiality level 超过重要性水平 FYpzQ6s~
47.approach the materiality level 接近重要性水平 :=Nz}mUV
48.an acceptably low level 可接受水平 ')cMiX\v
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 > ;*b|Ik
50.misstatements or omissions 错报或漏报 uLV#SQ=bZN
51.aggregate 总计 *}*FX+px)
52.subsequent events 期后事项 A*\.NTM
53.adjust the financial statements 调整财务报表 d$1@4r
54.perform additional audit procedures 实施追加的审计程序 Qnsi`1mASr
55.audit risk 审计风险 a^I\ /&aw'
56.detection risk 检查风险 XuFYYx~ ^3
57.inappropriate audit opinion 不适当的审计意见 K|[*t~59
58.material misstatement 重大的错报 H:V2[y8\
59.tolerable misstatement 可容忍错报 GB=X5<;
60.the acceptable level of detection risk 可接受的检查风险 M<v%CawS
61.assessed level of material misstatement risk 重大错报风险的评估水平 gDpVeBd[
62.simall business 小规模企业 cPlZXf
63.accounting system 会计系统 'DCTc&J['
64.test of control 控制测试 3ca (i/c
65.walk-through test 穿行测试 {ttysQ-
66.communication 沟通 \XZ/v*d0
67.flow chart 流程图 Yo6*C
68.reperformance of internal control 重新执行 GBPo8L"9
69.audit evidence 审计证据 )
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70.substantive procedures 实质性程序 .(cw>7e3D
71.assertions 认定 8.O8No:'&
72.esistence 存在 Fj2BnM3
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73.occurrence 发生 g,!L$,/F
74.completeness 完整性 S4_YT@VD%
75.rights and obligations 权利和义务 o6.^*%kM'
76.valuation and allocation 计价和分摊 iP7(tnlW$
77.cutoff 截止 T4Pgbop
78.accuracy 准确性 yb\_zE\
79.classification 分类 z7fp#>uw
80.inspection 检查 N5lDS
81.supervision of counting 监盘 *Q
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82.observation 观察 L 0TFo_
83.confirmation 函证 inMA:x}cF1
84.computation 计算 |v3T!
85.analytical procedures 分析程序 '-Vt|O_Q
86.vouch 核对 V_ .5b&@
87.trace 追查 rlOAo`hd
88.audit sampling 审计抽样 s"r*YlSp"
89.error 误差 c(xrP/yOwi
90.expected error 预期误差 ;U+3w~
91.population 总体 vApIHI?-
92.sampling risk 抽样风险 r@H /kD
93.non- sampling risk 非抽样风险 &]|?o_p3W
94.sampling unit 抽样单位 #lL^?|M
95.statistical sampling 统计抽样 P@V0Mi),
96.tolerable error 可容忍误差 K0|FY=#2y
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 kTOzSiq
99.the risk of incorrect rejection 误拒风险 a%
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100. the risk of incorrect acceptance 误受风险 (c=6yV@
101.working trial balance 试算平衡表 {k
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102.index and cross-referencing 索引和交叉索引 .ypL=~Rp
103.cash receipt 现金收入 yEqps3%
104.cash disbursement 现金支出 ?]_$Dcmx
105.bank statement 银行对账单 B9jC?I |`
106.bank reconciliation 银行存款余额调节表 *&^Pj%DX
107.balance sheet date 资产负债表日 t%/&c::(6
108.net realizable value 可变现净值 l<58A7
109.storeroom 仓库 spH7 /5}
110.sale invoice 销售发票 IL#"~D?
111.price list 价目表 hF~n)oQ
112.positive confirmation request 积极式询证函 FXG]LoP
113.negative confirmation request 消极式询证函 H)kwQRfu
114.purchase requisition 请购单 3nO]Ge"w'n
115.receiving report 验收报告 X9W@&zQ
116.gross margin 毛利 'CM|@
Zz%
117.manufacturing overhead 制造费用 *K8$eDNZ
118.material requisition 领料单 \kL3.W_
119.inventory-taking 存货盘点 l*(8i ^
120.bond certificate 债券 8mvy\l
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121.stock certificate 股票 N2^=E1|_
122.audit report 审计报告 UNu#(nP
123.entity 被审计单位 [Kg+^N%+
124.addressee of the audit report 审计报告的收件人 4yy>jXD
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125.unqualified opinion 无保留意见 /$Nsd
126.qualified opinion 保留意见 8Z8gRcv{p
127.disclaimer of opinion 无法表示意见 vxBgGl
128.adverse opinion 否定意见 c<:-T
129 Auditors‘Report审计报告 @e.C
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130 internal audit内部审计 fgp]x&5Q
131 public sector audit政府审计 l` lk-nb
账项基础审计accounting number-based audit [6Izlh+D
风险导向审计方法risk-oriented audit approach v!~fs)cdE|