1.audit 审计 ''(rC38
2.attestation |j-ng;
鉴证 M\/hK2J# #
3.credibility `/Rqt+C
可信赖程度 B]H8^
4.audit of financial statements 财务报表审计 WQ}wQ:]
5.agreed-upon procedures 执行商定程序 5|=J\Lp2I
6.high levels of assurance 高水平保证 0-[naGz
7.compilation 编制 ? 3OfiGX?
8.reliability 可靠性 co~NXpqg
9.relevance 相关性 W7Y@]QMX
10.professional skepticism 职业谨慎 /`l;u7RD
11.objectivity 客观性 YVwpqOE.=
12. professional competence 专业胜任能力 )|v y}Jf7
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 x+j@YWDpG"
15.recurring audit 连续审计 x1?mE)n]
16.the client 委托人 !\<a2>4$T
17.change CPA 更换注册会计师 EG`6T
18.the existing CPA 现任注册会计师 1f<R,>
19.the successor CPA 后任注册会计师 :SS \2
20.the preceding CPA前任注册会计师 ol*,&C:{
21.issue the audit report 出具审计报告 +C8O"
22.expert 专家 Eamt_/LKf
23.the board of directors 董事会 1C8xJ 6F
24.knowledge of the entity‘ s business 了解被审计单位情况 Ku%tM7 ad
25.assess material misstatement risks评估重大错报风险 y]0O"X-G
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 s*[
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27.a general knowledge of ————- 初步了解―――的情况 mf3,V|>[\
28.a more knowledge of—————— 进一步了解的情况 $3PDe
29.the prior year‘s working papers 以前年度工作底稿 W-l+%T!
30.minutes of meeting 会议纪要 #|ts1lD#ah
31.business risks 经营风险 =T,Q7Dh
32.appropriateness 适当性 AU3Rz&~
33.accounting estimate 会计估计 Jz~:
34.management representations 管理层声明 50QDqC-]XS
35.going concern assumption 持续经营假设 @t~y9UfF
36.audit plan 审计计划 pX{wEc6}
37.significant audit areas 重点审计领域 -R]0cefC<f
38.error 错误 zQ|2D*W
39.fraud舞弊 6{buel(|e
40.modified or additional procedures 修改或追加审计程序 jel:oy|_
41.misappropriation of assets 侵占资产 .Pponmy
42.transactions without substance 虚假交易 ?a3wBy
43.unusual pressures 异常压力 Vf&U`K
44.the suspected noncompliance 涉嫌存在违法行为 `z\hQ%1!F
45.materialiy 重要性 hN M8H
46.exceed the materiality level 超过重要性水平 {#qUZ z-
47.approach the materiality level 接近重要性水平 X7h
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48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 e{@RBYX@+c
50.misstatements or omissions 错报或漏报 hHN[K
51.aggregate 总计 /iFn=pk1?
52.subsequent events 期后事项 Vml
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53.adjust the financial statements 调整财务报表 AQUAQZc
54.perform additional audit procedures 实施追加的审计程序 U-9Aq
55.audit risk 审计风险 NgDhd
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56.detection risk 检查风险 PPB/-F]rr
57.inappropriate audit opinion 不适当的审计意见 xqzeBLU
58.material misstatement 重大的错报 ~tA ^[tK
59.tolerable misstatement 可容忍错报 Qc3d<{7\~
60.the acceptable level of detection risk 可接受的检查风险 UeO/<ml3>J
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~j'D%:[+VH
62.simall business 小规模企业 0[l}@K?
63.accounting system 会计系统 ^)~Smj^d
64.test of control 控制测试 QQS*r}>
65.walk-through test 穿行测试 iz# R)EB/g
66.communication 沟通 P+o"]/7U
67.flow chart 流程图 {&n- @$?
68.reperformance of internal control 重新执行 \Nt
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69.audit evidence 审计证据 *'-4%7C`1
70.substantive procedures 实质性程序 \R<MQ#
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71.assertions 认定 IQPu%n{0v
72.esistence 存在 +d6onO{8
73.occurrence 发生 ;_I>`h"r
74.completeness 完整性 KMj\A
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75.rights and obligations 权利和义务 t2o{=!$WH
76.valuation and allocation 计价和分摊 |#2WN
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77.cutoff 截止 SUc%dpXZa
78.accuracy 准确性 /*qRbN
79.classification 分类 @:}c
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80.inspection 检查 ]%Eh"
81.supervision of counting 监盘 =~+ WJN
82.observation 观察 &>zH.6%$
83.confirmation 函证 lcdhOjz!N
84.computation 计算 *]]Zpa6
85.analytical procedures 分析程序 xsH1)
86.vouch 核对 ]I\GnDJ^
87.trace 追查 Kv|
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88.audit sampling 审计抽样 u"HGT=Nl
89.error 误差 4H#-2LV`
90.expected error 预期误差 r^~+<"
91.population 总体 qq5X3K2&
92.sampling risk 抽样风险 /f#b;qa,
93.non- sampling risk 非抽样风险 ;ek*2Lh
94.sampling unit 抽样单位 U!(.i1^n
95.statistical sampling 统计抽样 ?@rd,:'dE
96.tolerable error 可容忍误差 1p}Wj*mc
97.the risk of under reliance 信赖不足风险 gHe:o`
98.the risk of over reliance 信赖过度风险 t1?aw<
99.the risk of incorrect rejection 误拒风险 cU6*y!}9
100. the risk of incorrect acceptance 误受风险 QOB^U-cW
101.working trial balance 试算平衡表 p3M!H2W
102.index and cross-referencing 索引和交叉索引 iJzBd7
103.cash receipt 现金收入 TPN+jK
104.cash disbursement 现金支出 8gS7$ EH'
105.bank statement 银行对账单 e$~[\
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106.bank reconciliation 银行存款余额调节表 VfcIR(
107.balance sheet date 资产负债表日 4CM'I~
108.net realizable value 可变现净值 Hm2Y%
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109.storeroom 仓库 8qyEHUN2q
110.sale invoice 销售发票 sM-,95H
111.price list 价目表 C8-7XQ=B:b
112.positive confirmation request 积极式询证函 sSW'SE?,<
113.negative confirmation request 消极式询证函 wEjinP$2
114.purchase requisition 请购单 JXc.?{LL
115.receiving report 验收报告 1 $&@wG
116.gross margin 毛利 ]DNPG"
117.manufacturing overhead 制造费用 q_b!+Y
118.material requisition 领料单 9nG^_.}|
119.inventory-taking 存货盘点 Xq 135/d
120.bond certificate 债券 FP=
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121.stock certificate 股票 y
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122.audit report 审计报告 tAv3+
123.entity 被审计单位 T-] {gc
124.addressee of the audit report 审计报告的收件人 oqJYbim
125.unqualified opinion 无保留意见 }Fjbj5w0
126.qualified opinion 保留意见 %66="1z0@
127.disclaimer of opinion 无法表示意见 [M\ an6h6O
128.adverse opinion 否定意见 RIMSXue*Ha
129 Auditors‘Report审计报告 ;C@mT;hR
130 internal audit内部审计 xgk~%X%K
131 public sector audit政府审计 /*#o1W?wQZ
账项基础审计accounting number-based audit G8av5zR
风险导向审计方法risk-oriented audit approach i7#4&r