1.audit 审计 *=I}Qh(1
2.attestation h
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鉴证 7OJ'){R$
3.credibility 70Wgg ty
可信赖程度 Pf\D-1gi
4.audit of financial statements 财务报表审计 wlqpn(XR
5.agreed-upon procedures 执行商定程序 GfmI<{da
6.high levels of assurance 高水平保证
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7.compilation 编制 .jk@IL
8.reliability 可靠性 O4V.11FnW
9.relevance 相关性 ~3WF,mW
10.professional skepticism 职业谨慎 'g
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11.objectivity 客观性 LH8 fBhw
12. professional competence 专业胜任能力 .xm.DRk3
13.Senior/CPA-in-charge 项目经理 V#S9H!hm$
14.audit engagement letter 业务约定书 K)DDk9*
15.recurring audit 连续审计 !FElW`F
16.the client 委托人 7KAO+\)H^Y
17.change CPA 更换注册会计师 ,l:ORoND
18.the existing CPA 现任注册会计师 9vGu0Um
19.the successor CPA 后任注册会计师 F.=2u"[*&
20.the preceding CPA前任注册会计师 K|hjEQRv
21.issue the audit report 出具审计报告 ~5CBEIF(NS
22.expert 专家 @c;|G$E@3
23.the board of directors 董事会 rzm:Yx
24.knowledge of the entity‘ s business 了解被审计单位情况 ZL&g_jC
25.assess material misstatement risks评估重大错报风险 \1fN0e
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 K,:cJ
27.a general knowledge of ————- 初步了解―――的情况 P'Ux%Q+B>
28.a more knowledge of—————— 进一步了解的情况 zGAq-<
29.the prior year‘s working papers 以前年度工作底稿 7G}2,ueI
30.minutes of meeting 会议纪要 $
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31.business risks 经营风险 {pnS Q
32.appropriateness 适当性 jw^<IMAG\8
33.accounting estimate 会计估计 Tk:h@F|B.|
34.management representations 管理层声明 sP;nGQ.eN
35.going concern assumption 持续经营假设 a!"$~y$*
36.audit plan 审计计划 pgQV /6
37.significant audit areas 重点审计领域 &h^9}>rVjV
38.error 错误 CzRc%%BA
39.fraud舞弊 7|$:=4
40.modified or additional procedures 修改或追加审计程序 w1OI4C)~
41.misappropriation of assets 侵占资产 gT0BkwIV
42.transactions without substance 虚假交易 C1m]*}U
43.unusual pressures 异常压力 o7sT=x9
44.the suspected noncompliance 涉嫌存在违法行为 :7!0OVQla\
45.materialiy 重要性 ~M7y*'oY
46.exceed the materiality level 超过重要性水平 N343qU
47.approach the materiality level 接近重要性水平 ,y
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48.an acceptably low level 可接受水平 }%'?p<^M
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 =}DR)
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50.misstatements or omissions 错报或漏报 LWz&YF#T-
51.aggregate 总计 R3;Tk^5A
52.subsequent events 期后事项 JGsx_V1t
53.adjust the financial statements 调整财务报表 D(AXk8Vub
54.perform additional audit procedures 实施追加的审计程序 2(u,SQ
55.audit risk 审计风险 %.^_Ps0
56.detection risk 检查风险 d4>Z8FF|1B
57.inappropriate audit opinion 不适当的审计意见 r^3acXl
58.material misstatement 重大的错报 17oa69G
59.tolerable misstatement 可容忍错报 t\{'F7
60.the acceptable level of detection risk 可接受的检查风险 ktFhc3);!
61.assessed level of material misstatement risk 重大错报风险的评估水平 \n8]M\<
62.simall business 小规模企业 |"/8XA
63.accounting system 会计系统 c#Sa]n
64.test of control 控制测试 ;CmS ~K:
65.walk-through test 穿行测试 )FF>IFHG
66.communication 沟通 si`A:14R
67.flow chart 流程图 }L+L"l&
68.reperformance of internal control 重新执行 aWWU4xe
69.audit evidence 审计证据 #\.,? A}9
70.substantive procedures 实质性程序 GqaDL3Niqs
71.assertions 认定 zF8dKFE~
72.esistence 存在 i|w81p^o
73.occurrence 发生 K]s[5
74.completeness 完整性 mpI5J'>]
75.rights and obligations 权利和义务 5_I->-<
76.valuation and allocation 计价和分摊 >VP=MbN
77.cutoff 截止 PE}:ybsX
78.accuracy 准确性 Bm.:^:&k
79.classification 分类 OWjk=u2Lz
80.inspection 检查 \?
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81.supervision of counting 监盘 E9Np 0M<
82.observation 观察 OjJXysslXO
83.confirmation 函证 wKZ$iGMbz
84.computation 计算 @SJL\{_
85.analytical procedures 分析程序 ]>LhkA@V
86.vouch 核对 'IZI:V"
87.trace 追查 \W1,F6&j
88.audit sampling 审计抽样 trPAYa}W
89.error 误差 Ljxz.2LGr
90.expected error 预期误差 ,2j&ko1
91.population 总体 ryW'Z{+r'
92.sampling risk 抽样风险 Rzbj
93.non- sampling risk 非抽样风险 .S(TxksCz
94.sampling unit 抽样单位 z3&]%Q&
95.statistical sampling 统计抽样 }!"A! ~&
96.tolerable error 可容忍误差 iYORu3
97.the risk of under reliance 信赖不足风险 5R@
98.the risk of over reliance 信赖过度风险 4wa`<H&S5
99.the risk of incorrect rejection 误拒风险 uC+V6;
100. the risk of incorrect acceptance 误受风险 v(B<Nb
101.working trial balance 试算平衡表 ,0*&OXt
102.index and cross-referencing 索引和交叉索引 zLD0RBj7p
103.cash receipt 现金收入 f&eK|7J_Yf
104.cash disbursement 现金支出 %QH)' GJQ
105.bank statement 银行对账单 J
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106.bank reconciliation 银行存款余额调节表 k9 "[H'
107.balance sheet date 资产负债表日 s} UjGFP
108.net realizable value 可变现净值 WHsgjvh"
109.storeroom 仓库 Hyb3 ;yQ
110.sale invoice 销售发票 Q1O}ly}JS
111.price list 价目表 SB1upTn
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 u
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114.purchase requisition 请购单 rR9|6l
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115.receiving report 验收报告 {5%5}[/x
116.gross margin 毛利 co~Pyj
117.manufacturing overhead 制造费用 f!oT65Vmi
118.material requisition 领料单 |X0Y-
119.inventory-taking 存货盘点 mL{B!Q
120.bond certificate 债券 .z)%)PVV
121.stock certificate 股票 Gb8D[1=u=
122.audit report 审计报告 l)Pu2!Ic
123.entity 被审计单位 *AoR==:ya
124.addressee of the audit report 审计报告的收件人 )~+E[|
125.unqualified opinion 无保留意见 FME3sa$
126.qualified opinion 保留意见 -~v|Rt
127.disclaimer of opinion 无法表示意见 jT8#C=a7
128.adverse opinion 否定意见 0'V5/W
129 Auditors‘Report审计报告 ]Y2RqXA*
130 internal audit内部审计 !n*
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131 public sector audit政府审计 q*F{/N**
账项基础审计accounting number-based audit 8Eakif0CO
风险导向审计方法risk-oriented audit approach :p]'32FA!