1.audit 审计 0qUap*fvC
2.attestation #iDFGkK/
鉴证
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3.credibility OYy !4Fp
可信赖程度 Czxrn2p/
4.audit of financial statements 财务报表审计 JB_`lefW,'
5.agreed-upon procedures 执行商定程序 E\N=p&g$
6.high levels of assurance 高水平保证 -d)n0)9
7.compilation 编制 4^^rOi0
8.reliability 可靠性 [LDzR7vnf
9.relevance 相关性 [k}\{i>
10.professional skepticism 职业谨慎 /~5YTe(F
11.objectivity 客观性 \8aF(Y^H
12. professional competence 专业胜任能力 W>nb9Isp
13.Senior/CPA-in-charge 项目经理 e;[8GE.
14.audit engagement letter 业务约定书 6x{IY
15.recurring audit 连续审计 mcG$V0D <{
16.the client 委托人 cN>i3}fq
17.change CPA 更换注册会计师 ~l6Y
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18.the existing CPA 现任注册会计师 5/ju
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19.the successor CPA 后任注册会计师 "-:\-sMt{
20.the preceding CPA前任注册会计师 _If?&KJ r
21.issue the audit report 出具审计报告 `{_PSzM
22.expert 专家 =1[g`b
23.the board of directors 董事会 L:Eb(z/D
24.knowledge of the entity‘ s business 了解被审计单位情况 %/on\*Vh3
25.assess material misstatement risks评估重大错报风险 d vxEXy
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 74(J7
27.a general knowledge of ————- 初步了解―――的情况 .x8$PXjPG
28.a more knowledge of—————— 进一步了解的情况 uJ\Nga<?
29.the prior year‘s working papers 以前年度工作底稿 Zx 1z
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30.minutes of meeting 会议纪要 D|:sSld @
31.business risks 经营风险 f|0QN#$
32.appropriateness 适当性 =fo/+m5
33.accounting estimate 会计估计 qQvb;jO
34.management representations 管理层声明 Fo~v.+^?
35.going concern assumption 持续经营假设 j56 An6g
36.audit plan 审计计划 7k|(5P;
37.significant audit areas 重点审计领域 3wl>a#f
38.error 错误 n#cN[C9
39.fraud舞弊 7`!( 8
40.modified or additional procedures 修改或追加审计程序 Y cpO;md
41.misappropriation of assets 侵占资产 R2W_/fsG
42.transactions without substance 虚假交易 2A+,. S_!x
43.unusual pressures 异常压力 5zOSb$;
44.the suspected noncompliance 涉嫌存在违法行为 1+($"$ZC&B
45.materialiy 重要性 id'#s
46.exceed the materiality level 超过重要性水平 gwT,D.'Ut
47.approach the materiality level 接近重要性水平 6QQ oHYtZ
48.an acceptably low level 可接受水平 nUHVPuQ/'T
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 fM.|#eLi
50.misstatements or omissions 错报或漏报 Sw'?$j^3
51.aggregate 总计 z?[DW*
52.subsequent events 期后事项 [hbp#I~*[
53.adjust the financial statements 调整财务报表 ze N!*VG
54.perform additional audit procedures 实施追加的审计程序 d
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55.audit risk 审计风险 a0\UL"z#+
56.detection risk 检查风险 mM>|fHGA
57.inappropriate audit opinion 不适当的审计意见 cU|jT8Q4H
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 |"v{RC0
60.the acceptable level of detection risk 可接受的检查风险 ':4pH#E
61.assessed level of material misstatement risk 重大错报风险的评估水平 |pSoBA9U
62.simall business 小规模企业 2"mj=}y6
63.accounting system 会计系统 rK|&u
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64.test of control 控制测试 ]M;! ])b$
65.walk-through test 穿行测试 e]h'
66.communication 沟通 V.:A'!$#
67.flow chart 流程图 yG$@!*|
68.reperformance of internal control 重新执行 A8GlE
69.audit evidence 审计证据 oW6<7>1M7
70.substantive procedures 实质性程序 _B FX5ifK
71.assertions 认定 Y3>\;W*?
72.esistence 存在 kH-b!
73.occurrence 发生 'U$VOq?!
74.completeness 完整性 S]O Hv6
75.rights and obligations 权利和义务 uf]$@6)
76.valuation and allocation 计价和分摊 [S+
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77.cutoff 截止 IQ~7vk()
78.accuracy 准确性 ygt)7f5
79.classification 分类 %= y3
80.inspection 检查 olh3 R.M<
81.supervision of counting 监盘 !5t 3Y
82.observation 观察 ZY$@_D OB}
83.confirmation 函证 ~la04wR28
84.computation 计算 e/jM+%
85.analytical procedures 分析程序 vK`h;
86.vouch 核对 )m;qv'=!
87.trace 追查 Fxx2vTV4ag
88.audit sampling 审计抽样 :=v{inN
89.error 误差 ?Zp!AV
90.expected error 预期误差 UyKG$6F?3
91.population 总体 Nj&%xe>].
92.sampling risk 抽样风险 [qMdOY%jx
93.non- sampling risk 非抽样风险 N2s%p6RMPD
94.sampling unit 抽样单位 T<k1?h^7
95.statistical sampling 统计抽样 Q9tE^d+%
96.tolerable error 可容忍误差 ^T6!z^g1h
97.the risk of under reliance 信赖不足风险 kA=~
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98.the risk of over reliance 信赖过度风险 MPy][^s!
99.the risk of incorrect rejection 误拒风险 Go7hDmu
100. the risk of incorrect acceptance 误受风险 <dPxy`_
101.working trial balance 试算平衡表 m@yVG|eP#
102.index and cross-referencing 索引和交叉索引 1?#9Kj{ql
103.cash receipt 现金收入 ~9YA!48
104.cash disbursement 现金支出 F>(#Af9
105.bank statement 银行对账单 )Hm[j)YI
106.bank reconciliation 银行存款余额调节表 &})d%*n
107.balance sheet date 资产负债表日 E wsq0D
108.net realizable value 可变现净值 g~:(EO(w
109.storeroom 仓库 lA-!~SM v"
110.sale invoice 销售发票 1y-lZ}s_
111.price list 价目表 kS#DKo
112.positive confirmation request 积极式询证函 Cy:`pYxhd
113.negative confirmation request 消极式询证函 MYSc*G
114.purchase requisition 请购单 4{WV
115.receiving report 验收报告 mX.3R+t
116.gross margin 毛利 E816YS='
117.manufacturing overhead 制造费用 gLMea:
118.material requisition 领料单 fB,1s}3Hn
119.inventory-taking 存货盘点 33*d/%N9
120.bond certificate 债券 =C>`}%XT}
121.stock certificate 股票 ]N <]
122.audit report 审计报告 iZ6C8HK&&
123.entity 被审计单位 O| 6\g>ew
124.addressee of the audit report 审计报告的收件人 7r[%|:
125.unqualified opinion 无保留意见 nk|N.%E
126.qualified opinion 保留意见 7e{X$'
127.disclaimer of opinion 无法表示意见 6aZt4Lw2\
128.adverse opinion 否定意见 RzJ}C T
129 Auditors‘Report审计报告 zo7XmUI3P
130 internal audit内部审计 Dq%r
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131 public sector audit政府审计 .>64h H
账项基础审计accounting number-based audit 6 #x)W
风险导向审计方法risk-oriented audit approach jvc?hUcLKT