1.audit 审计 T^7}Qs9
2.attestation oaq,4FT
鉴证 [Pp#r&4H
3.credibility M8Bp-_
可信赖程度 VK*H1EH1
4.audit of financial statements 财务报表审计 h0~<(3zC
5.agreed-upon procedures 执行商定程序 z$m(@Q
6.high levels of assurance 高水平保证 tuwlsBV
7.compilation 编制 b9?Vpu`?
8.reliability 可靠性 PEjd
9.relevance 相关性 Iy*Q{H3[
10.professional skepticism 职业谨慎 1 <T|
11.objectivity 客观性 c%b|+4
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12. professional competence 专业胜任能力 M9Sj@ ww
13.Senior/CPA-in-charge 项目经理 mz<,nR\
14.audit engagement letter 业务约定书 A9ld9
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15.recurring audit 连续审计 A-myY30
16.the client 委托人 aG =6(ec.
17.change CPA 更换注册会计师 Z)(#D($-
18.the existing CPA 现任注册会计师 U5cbO{\3I
19.the successor CPA 后任注册会计师 ,s}&|+
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20.the preceding CPA前任注册会计师 d<=!*#q;o
21.issue the audit report 出具审计报告 mhU=^/X
22.expert 专家 wt@TR~a
23.the board of directors 董事会 QRl+7V
24.knowledge of the entity‘ s business 了解被审计单位情况 2'W#x
25.assess material misstatement risks评估重大错报风险 ^e]O
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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 6_yat
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27.a general knowledge of ————- 初步了解―――的情况 -3d`e2^&}
28.a more knowledge of—————— 进一步了解的情况 bY,dWNS:
29.the prior year‘s working papers 以前年度工作底稿 t J
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30.minutes of meeting 会议纪要 `]19}GK~xo
31.business risks 经营风险 "#8^":,4
32.appropriateness 适当性 S%?>Mh?g
33.accounting estimate 会计估计 O<>+l*bk
34.management representations 管理层声明 9$[MM*r
35.going concern assumption 持续经营假设 9w&CHg7D
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36.audit plan 审计计划 r_bG+iw7p
37.significant audit areas 重点审计领域 zU0JwZi
38.error 错误 FoYs<aER
39.fraud舞弊 t^6ams$
40.modified or additional procedures 修改或追加审计程序 (<OmYnm
41.misappropriation of assets 侵占资产 SZtSUt(ss
42.transactions without substance 虚假交易 X>yE<ni
43.unusual pressures 异常压力 _m
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44.the suspected noncompliance 涉嫌存在违法行为 9~K>c
45.materialiy 重要性 b/#<::D `
46.exceed the materiality level 超过重要性水平 ~% ]V
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47.approach the materiality level 接近重要性水平 0@u{(m
48.an acceptably low level 可接受水平 Zcc7
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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 |D'!.$7%
50.misstatements or omissions 错报或漏报 0&&P+adk
51.aggregate 总计 qM^y@B2MO
52.subsequent events 期后事项 _ qQ
53.adjust the financial statements 调整财务报表 L5&,sJz
54.perform additional audit procedures 实施追加的审计程序 oOXJ7|n
55.audit risk 审计风险 = K`]cEL
56.detection risk 检查风险 l`j@QP
57.inappropriate audit opinion 不适当的审计意见 !([ v=O#
58.material misstatement 重大的错报 `q
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59.tolerable misstatement 可容忍错报 6is+
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60.the acceptable level of detection risk 可接受的检查风险 D[YdPg@-
61.assessed level of material misstatement risk 重大错报风险的评估水平 iN@|08
62.simall business 小规模企业 W^H[rX}=
63.accounting system 会计系统 >Mm.MNU
64.test of control 控制测试 %uP/v\l
65.walk-through test 穿行测试 ]@}@G[e#[
66.communication 沟通 %a-fxV[
67.flow chart 流程图 RC/&dB
68.reperformance of internal control 重新执行 1_n5:
69.audit evidence 审计证据 N71^ I"@HH
70.substantive procedures 实质性程序 ]zvOM^l~
71.assertions 认定 cf_X=;yaqy
72.esistence 存在 fX&g. fH
73.occurrence 发生 w;Pe_m7\EO
74.completeness 完整性 N,cj[6;T%
75.rights and obligations 权利和义务 ;q<:iaY9
76.valuation and allocation 计价和分摊 g87M"kQKA
77.cutoff 截止 6HVGqx
78.accuracy 准确性 j8t_-sU9 i
79.classification 分类 vZSwX@0
80.inspection 检查 ]
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81.supervision of counting 监盘 rN {5^+w
82.observation 观察 @oMl^UYM=
83.confirmation 函证 W5RZsS]
84.computation 计算 Oo
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85.analytical procedures 分析程序 YE@!`!`d:
86.vouch 核对 6
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87.trace 追查 kr]_?B(r
88.audit sampling 审计抽样 gLg\W3TOi
89.error 误差 )q%DRLD'G
90.expected error 预期误差 *>j4tA{b@v
91.population 总体 Bq85g5Dc
92.sampling risk 抽样风险 w:9n/[
93.non- sampling risk 非抽样风险 y;LZX-Z-
94.sampling unit 抽样单位 d8f S79
95.statistical sampling 统计抽样 IBv9xP]BZ
96.tolerable error 可容忍误差 qI\B
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97.the risk of under reliance 信赖不足风险 W4AFa>h
98.the risk of over reliance 信赖过度风险 gf|&u4D
99.the risk of incorrect rejection 误拒风险 T:udw
100. the risk of incorrect acceptance 误受风险 :UsNiR=l
101.working trial balance 试算平衡表 )$FwB6^
102.index and cross-referencing 索引和交叉索引 <ZeZq
103.cash receipt 现金收入 (Yc}V
104.cash disbursement 现金支出 Z9PG7h
105.bank statement 银行对账单 s.@DI|Gnf
106.bank reconciliation 银行存款余额调节表 T(eNK
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107.balance sheet date 资产负债表日 hKp-"
108.net realizable value 可变现净值 eZRu{`AF*
109.storeroom 仓库 Pexg"328
110.sale invoice 销售发票 sX=_|<[
111.price list 价目表 ]3yaIlpD1
112.positive confirmation request 积极式询证函 [Q20c<,
113.negative confirmation request 消极式询证函 a 1pa#WC
114.purchase requisition 请购单 as@I0e((
115.receiving report 验收报告 ?|we.{
116.gross margin 毛利 Aj2yAg
117.manufacturing overhead 制造费用 & Pzr)W(
118.material requisition 领料单 |Ns[
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119.inventory-taking 存货盘点 ;z^C\=om
120.bond certificate 债券 p< jM%fbZk
121.stock certificate 股票 x-s]3'!L
122.audit report 审计报告 nrI-F,1
123.entity 被审计单位 1x4{~g\
124.addressee of the audit report 审计报告的收件人 p\/;^c`7
125.unqualified opinion 无保留意见 @{UtS2L
126.qualified opinion 保留意见 \!:^=2VF
127.disclaimer of opinion 无法表示意见 I)X33X,
128.adverse opinion 否定意见 |<1
129 Auditors‘Report审计报告 '|l1-yD_
130 internal audit内部审计 \P0>TWE
131 public sector audit政府审计 pWXoJ0N
账项基础审计accounting number-based audit m]:|j[!*M
风险导向审计方法risk-oriented audit approach 4o*wLCo7^