1.audit 审计 Y<%)Im6v/
2.attestation .6Jo1$+
鉴证 ,f0|eu>
3.credibility g{K*EL<
可信赖程度 {qO[93yg)/
4.audit of financial statements 财务报表审计 _@I<H\^
5.agreed-upon procedures 执行商定程序 ,$irJz F
6.high levels of assurance 高水平保证 }RX[J0Prq~
7.compilation 编制 #({0HFSC:j
8.reliability 可靠性 sE87}Lz
9.relevance 相关性 |^jl^oW
10.professional skepticism 职业谨慎 H8d%_jCr
11.objectivity 客观性 #rSm;'%,
12. professional competence 专业胜任能力 : vN'eL|#
13.Senior/CPA-in-charge 项目经理 p!5oz2RK
14.audit engagement letter 业务约定书 A:$Qt%c
15.recurring audit 连续审计 .&O}/B
16.the client 委托人 d?dZ=]~C
17.change CPA 更换注册会计师 O>]I!n`!!A
18.the existing CPA 现任注册会计师 XB
19.the successor CPA 后任注册会计师 WW33ZJ
20.the preceding CPA前任注册会计师 -a:+ h\K
21.issue the audit report 出具审计报告 8,\toT7
22.expert 专家 aewVq@ngq!
23.the board of directors 董事会 wZv"tbAWLV
24.knowledge of the entity‘ s business 了解被审计单位情况 $'D|}=h<Y
25.assess material misstatement risks评估重大错报风险 7x8/Vz@\
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !1
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27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 -xg$qvK
29.the prior year‘s working papers 以前年度工作底稿 0XV8B
30.minutes of meeting 会议纪要 _;baZ-
31.business risks 经营风险 o^P/ -&T
32.appropriateness 适当性 '?]B ui
33.accounting estimate 会计估计 YlfzHeN1
34.management representations 管理层声明 'Rbv3U
35.going concern assumption 持续经营假设 ^IgxzGD
36.audit plan 审计计划 3^m0 k
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37.significant audit areas 重点审计领域 y;zp*(}f$h
38.error 错误 d:08@~#
39.fraud舞弊 ykFm$ 0m+I
40.modified or additional procedures 修改或追加审计程序 64]_o/u5W4
41.misappropriation of assets 侵占资产 r8.R?5F@
42.transactions without substance 虚假交易 V$U#'G>m
43.unusual pressures 异常压力 %j3XoRex><
44.the suspected noncompliance 涉嫌存在违法行为 iTTUyftHT
45.materialiy 重要性 nf
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46.exceed the materiality level 超过重要性水平 xUT]6T0dB
47.approach the materiality level 接近重要性水平 bCWSh~
48.an acceptably low level 可接受水平 BYj Eo
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 J1P
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50.misstatements or omissions 错报或漏报 a2J01B
51.aggregate 总计 {4
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52.subsequent events 期后事项 ;2Aqztp
53.adjust the financial statements 调整财务报表 [D/q
54.perform additional audit procedures 实施追加的审计程序 YN.[KQ(!
55.audit risk 审计风险 cJ[gCS
56.detection risk 检查风险 3d<Z##`{4
57.inappropriate audit opinion 不适当的审计意见 )fPN6x/e
58.material misstatement 重大的错报 }N@8zB~X
59.tolerable misstatement 可容忍错报 R@ksYC3 F
60.the acceptable level of detection risk 可接受的检查风险 N %;bV@A9
61.assessed level of material misstatement risk 重大错报风险的评估水平 )4h4ql W
62.simall business 小规模企业 .|ZO2MCd
63.accounting system 会计系统 b;kgP`%%
64.test of control 控制测试 90Rz#qrI*
65.walk-through test 穿行测试 Y!!w*G9b
66.communication 沟通 D==C"}J
67.flow chart 流程图 jL^3/0"o
68.reperformance of internal control 重新执行 FU]jI[
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 -zn$h$N4
71.assertions 认定 L!/Zw~
72.esistence 存在 d v8q&_
73.occurrence 发生 2c)Ez?
74.completeness 完整性 d@d\9*mn
75.rights and obligations 权利和义务 4MM /i}
76.valuation and allocation 计价和分摊 = Ob-'Syg>
77.cutoff 截止
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78.accuracy 准确性 zDakl*
79.classification 分类 \0)v5u
80.inspection 检查 %%uvia=e
81.supervision of counting 监盘 x:wv#Wh:l7
82.observation 观察 tfz"9PV80
83.confirmation 函证 ,,}&
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84.computation 计算 >#u
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85.analytical procedures 分析程序 86 $88`/2
86.vouch 核对 (FVHtZi7
87.trace 追查 ;RR\ Hwix
88.audit sampling 审计抽样 _bsAF^ ;
89.error 误差 B183h
90.expected error 预期误差 i#4}xvi
91.population 总体
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92.sampling risk 抽样风险 JE~;gz]
93.non- sampling risk 非抽样风险 pB(|Y]3A
94.sampling unit 抽样单位 fYgEiap
95.statistical sampling 统计抽样 9-ei#|Vnt[
96.tolerable error 可容忍误差 g#*LJ`1
97.the risk of under reliance 信赖不足风险 wZe>}1t
98.the risk of over reliance 信赖过度风险 {TOz}=R"3h
99.the risk of incorrect rejection 误拒风险 n{*A<-v
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100. the risk of incorrect acceptance 误受风险 = Z
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101.working trial balance 试算平衡表 `f)X!S2l
102.index and cross-referencing 索引和交叉索引 (&o|}"kRq
103.cash receipt 现金收入 QgF2f/;!
104.cash disbursement 现金支出 BV"l;&F[
105.bank statement 银行对账单 6<t<hP_3O
106.bank reconciliation 银行存款余额调节表 u.yjk/jF
107.balance sheet date 资产负债表日 KA/~q"N
108.net realizable value 可变现净值 y8.3tp
109.storeroom 仓库
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110.sale invoice 销售发票 O\X=vh/D
111.price list 价目表 R+&{lc
112.positive confirmation request 积极式询证函 z*ly`-!
113.negative confirmation request 消极式询证函 xofxE4.
114.purchase requisition 请购单 zE8qU
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115.receiving report 验收报告 #Fkn-/nL
116.gross margin 毛利 KFhnv`a.0
117.manufacturing overhead 制造费用 4R}$P1 E
118.material requisition 领料单 =v !'?
119.inventory-taking 存货盘点 Ewq7oq5:
120.bond certificate 债券 ET\>cxSp
121.stock certificate 股票 =WEWs4V5A
122.audit report 审计报告 P0c6?K6 j
123.entity 被审计单位 0Qr|!B:+9)
124.addressee of the audit report 审计报告的收件人 |_\q5?S
125.unqualified opinion 无保留意见 KN<KZM
126.qualified opinion 保留意见 jJ7 "9
127.disclaimer of opinion 无法表示意见 O5v~wLx9e
128.adverse opinion 否定意见 MA+{
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129 Auditors‘Report审计报告 [M#I Nm}
130 internal audit内部审计 rD!UP1Nb
131 public sector audit政府审计 SYYg
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账项基础审计accounting number-based audit }$oZZKS
风险导向审计方法risk-oriented audit approach R^VmNj