1.audit 审计 PaA6Z":
2.attestation mJ/^BT]
鉴证 E:%>0FE
3.credibility Z#%}K
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可信赖程度 e-1;dX HL
4.audit of financial statements 财务报表审计 z)r8?9u
5.agreed-upon procedures 执行商定程序 vxF:vI# @
6.high levels of assurance 高水平保证 uTxX`vH@!
7.compilation 编制 }`?7\\6
8.reliability 可靠性 N" 8*FiZ|
9.relevance 相关性 |YJ$c@
10.professional skepticism 职业谨慎 $]xE$dzJ
11.objectivity 客观性 u87=q^$
12. professional competence 专业胜任能力 Al)lWD}j2g
13.Senior/CPA-in-charge 项目经理 e_tZja2s
14.audit engagement letter 业务约定书 :A,O(
15.recurring audit 连续审计 `NTM%# w
16.the client 委托人 7O]J^H+7
17.change CPA 更换注册会计师 USH@:c#t
18.the existing CPA 现任注册会计师 7
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19.the successor CPA 后任注册会计师 JvT%R`i
20.the preceding CPA前任注册会计师 LNWqgIq
21.issue the audit report 出具审计报告 &9S8al
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22.expert 专家 $b&BH'*'~
23.the board of directors 董事会 U;^CU!a
24.knowledge of the entity‘ s business 了解被审计单位情况 wV7@D[8
25.assess material misstatement risks评估重大错报风险 xzuPie\
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of ————- 初步了解―――的情况 '
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28.a more knowledge of—————— 进一步了解的情况 ,ZsYXW
29.the prior year‘s working papers 以前年度工作底稿 HCI'q\\
30.minutes of meeting 会议纪要 -9hp+0 <
31.business risks 经营风险 8') .ohD
32.appropriateness 适当性 U]+b`m
33.accounting estimate 会计估计 kq-mr
34.management representations 管理层声明 m4wPuW
35.going concern assumption 持续经营假设 ly9x1`?$
36.audit plan 审计计划 * [iity
37.significant audit areas 重点审计领域 WK/b=p|#o
38.error 错误 {ILp[&sL
39.fraud舞弊 7Y$4MMNQ
40.modified or additional procedures 修改或追加审计程序 r3*+8D~a_
41.misappropriation of assets 侵占资产 z_5rAlnwT.
42.transactions without substance 虚假交易 ]?v?Qfh2
43.unusual pressures 异常压力 "H
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44.the suspected noncompliance 涉嫌存在违法行为 ,<R>Hiwg/s
45.materialiy 重要性 -6.i\
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46.exceed the materiality level 超过重要性水平 =vB]*?;9
47.approach the materiality level 接近重要性水平 tg4LE?nv
48.an acceptably low level 可接受水平 Tw`F?i~
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 P2A
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50.misstatements or omissions 错报或漏报 ~N)( ^ 4
51.aggregate 总计 LC~CPV'F
52.subsequent events 期后事项 ]<&B
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53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 xkk@{}J\
55.audit risk 审计风险 ?uNTU
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56.detection risk 检查风险 \;A50U|r
57.inappropriate audit opinion 不适当的审计意见 #"3[f@|e
58.material misstatement 重大的错报 ze#rYN vo/
59.tolerable misstatement 可容忍错报 __oY:d(~
60.the acceptable level of detection risk 可接受的检查风险 LS R_x$G+t
61.assessed level of material misstatement risk 重大错报风险的评估水平 uOivnJ?
62.simall business 小规模企业 :pL1F)-*
63.accounting system 会计系统 D;16}D
64.test of control 控制测试 ^+.+Ic
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65.walk-through test 穿行测试 0xvMR&.H
66.communication 沟通 (1saof*p%
67.flow chart 流程图 W>aQ
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68.reperformance of internal control 重新执行 Zi2Eu4p l{
69.audit evidence 审计证据 Mm:a+T
70.substantive procedures 实质性程序 \FY/eQ*07
71.assertions 认定 @'k,\$ /
72.esistence 存在 8gu'dG =
73.occurrence 发生 tS_xa
74.completeness 完整性 d=xI
75.rights and obligations 权利和义务 7$Z)fkx.
76.valuation and allocation 计价和分摊 xr7-[)3Q$
77.cutoff 截止 ue^?/{OuT
78.accuracy 准确性 i4{ /
79.classification 分类 X-*KQ+?
80.inspection 检查 B J:E,P`_
81.supervision of counting 监盘 DRKc&F6Qy
82.observation 观察 ^^t]vojX
83.confirmation 函证 p3,(*eZ
84.computation 计算 V)WIfRs
85.analytical procedures 分析程序 ;Wfv+]n9
86.vouch 核对 S+Yy
87.trace 追查 h^[ppc{Z
88.audit sampling 审计抽样 .5Z,SGBf
89.error 误差 dcrJ,>i}
90.expected error 预期误差 sTYuwna~
91.population 总体 ^G7n#
92.sampling risk 抽样风险 )M|O;~q
93.non- sampling risk 非抽样风险 {=pP`HD0
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 g# 9*bF
96.tolerable error 可容忍误差 ~PH1|h6
97.the risk of under reliance 信赖不足风险 G}9bCr,
98.the risk of over reliance 信赖过度风险 !)51v {
99.the risk of incorrect rejection 误拒风险 Bcd0
100. the risk of incorrect acceptance 误受风险 8+g|>{Vov
101.working trial balance 试算平衡表 }{w_>!ee
102.index and cross-referencing 索引和交叉索引 LNyL>VHkK
103.cash receipt 现金收入 4/mj"PBKL
104.cash disbursement 现金支出 ~3* ZG
105.bank statement 银行对账单 am$-sh72
106.bank reconciliation 银行存款余额调节表 1VPN#Q!
107.balance sheet date 资产负债表日 (`uC"M Lk
108.net realizable value 可变现净值 !,-qn)b
109.storeroom 仓库 }~Kyw7?
110.sale invoice 销售发票 q9a
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111.price list 价目表 B9;,A;E};
112.positive confirmation request 积极式询证函 k{u%p <
113.negative confirmation request 消极式询证函 ?G%, k
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114.purchase requisition 请购单 =%nqMV(y
115.receiving report 验收报告 Do
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116.gross margin 毛利 B#Oc8`1Y
117.manufacturing overhead 制造费用 WkU)I2oH
118.material requisition 领料单 /KJx n6
119.inventory-taking 存货盘点 !~$ YD*"S
120.bond certificate 债券 2}xFv2X
121.stock certificate 股票 [y&h_w.
122.audit report 审计报告 H?/cG_^y0
123.entity 被审计单位 |0vHy7CE
124.addressee of the audit report 审计报告的收件人 _>:=<xyOq
125.unqualified opinion 无保留意见 ?`[ uh%
126.qualified opinion 保留意见 Q,M/R6i-
127.disclaimer of opinion 无法表示意见 ~M9n<kmE
128.adverse opinion 否定意见 nF!_q;+Vp
129 Auditors‘Report审计报告 4[f7X4d$
130 internal audit内部审计 @ T~#Gwv
131 public sector audit政府审计 Y$`hudJ&
账项基础审计accounting number-based audit scPq\Qd?O
风险导向审计方法risk-oriented audit approach qeO6}A"^|