1.audit 审计 Gf->N
`N
2.attestation 3+4U?~^k*
鉴证 a
!yBEpMo
3.credibility EJid@
可信赖程度 qydRmi
4.audit of financial statements 财务报表审计 cHAq[Ebp2!
5.agreed-upon procedures 执行商定程序 W
[G5+*i
6.high levels of assurance 高水平保证 nw
7.compilation 编制 = e"RE/q2
8.reliability 可靠性 x,fX mgE
9.relevance 相关性 ev[!:*6P
10.professional skepticism 职业谨慎 ww5UQs2sn
11.objectivity 客观性 GQ8A}gwH
12. professional competence 专业胜任能力 (^~0%1
13.Senior/CPA-in-charge 项目经理 Njmb{L]Cps
14.audit engagement letter 业务约定书 aInh?-
15.recurring audit 连续审计 r @URs;O=
16.the client 委托人 $lAQcG&Q
17.change CPA 更换注册会计师 #ULzh&yO
18.the existing CPA 现任注册会计师 i4dy0jfN
19.the successor CPA 后任注册会计师 ?~9o2[
20.the preceding CPA前任注册会计师 G@4n]c_
21.issue the audit report 出具审计报告 L$3
{L"/
22.expert 专家 zLSha\X
23.the board of directors 董事会 }08Sv=XM
24.knowledge of the entity‘ s business 了解被审计单位情况 mcb|N_#n/
25.assess material misstatement risks评估重大错报风险 3>#io^35
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 fY0u
27.a general knowledge of ————- 初步了解―――的情况 Yc-gJI*1
28.a more knowledge of—————— 进一步了解的情况 n48%Uwa,
29.the prior year‘s working papers 以前年度工作底稿 lhBu?q
30.minutes of meeting 会议纪要 5`FPv4
31.business risks 经营风险 tpn.\z%
32.appropriateness 适当性 9!,f4&G`
33.accounting estimate 会计估计 ayZWt| iHA
34.management representations 管理层声明 Rebo.6rG
35.going concern assumption 持续经营假设 vm.%)F#@
36.audit plan 审计计划 rebWXz7
37.significant audit areas 重点审计领域
D}/
nE>*
38.error 错误 ?
hOvY)
39.fraud舞弊 e8U6D+jY
40.modified or additional procedures 修改或追加审计程序 303x|y
41.misappropriation of assets 侵占资产 B42qiV2/k
42.transactions without substance 虚假交易
, D}
43.unusual pressures 异常压力 D9r4oRkP*
44.the suspected noncompliance 涉嫌存在违法行为 CPLsSv5
45.materialiy 重要性 ja%IGaH;s
46.exceed the materiality level 超过重要性水平 X_ (n
47.approach the materiality level 接近重要性水平 \Z^Tk
48.an acceptably low level 可接受水平 ; 6q`c!p7
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 [u;>b?[{
50.misstatements or omissions 错报或漏报 n*m
"yp
51.aggregate 总计 W0LJXp-v
52.subsequent events 期后事项 +-PFISa<r
53.adjust the financial statements 调整财务报表 OP98 sd&T
54.perform additional audit procedures 实施追加的审计程序 t]XF*fZH
55.audit risk 审计风险 p&lT! 5P!A
56.detection risk 检查风险 }_h
2:^n
57.inappropriate audit opinion 不适当的审计意见 UJ^-T+fut
58.material misstatement 重大的错报 [
-hsG E
59.tolerable misstatement 可容忍错报 K[[ 5H
60.the acceptable level of detection risk 可接受的检查风险 o>y@1%aU
61.assessed level of material misstatement risk 重大错报风险的评估水平 |D~#9
62.simall business 小规模企业 ?Vc/mO2X
63.accounting system 会计系统 t|v_[Za}Z
64.test of control 控制测试 !4
}Wp.
65.walk-through test 穿行测试 &&TAX
66.communication 沟通 _{mG\*q
67.flow chart 流程图 $c];&)7q
68.reperformance of internal control 重新执行 im@c||
69.audit evidence 审计证据 >]/aG!
70.substantive procedures 实质性程序 0:zDt~Ju
71.assertions 认定 VcORRUp
72.esistence 存在 9@ 8)ZHf
73.occurrence 发生 T-.Bof(?w
74.completeness 完整性 ?#J;[y\^
75.rights and obligations 权利和义务 7KZ>x*o
76.valuation and allocation 计价和分摊 AxiCpAS;J
77.cutoff 截止 FK,Jk04on
78.accuracy 准确性 VR vX^w0
79.classification 分类 otJHcGv
80.inspection 检查 Rqun}v}
81.supervision of counting 监盘 ke5_lr(
82.observation 观察 vf
h*`G$
83.confirmation 函证 0r%,|FaS
84.computation 计算 vU!<-T#
85.analytical procedures 分析程序 )"&\S6*!
86.vouch 核对 ? W2Wy\
87.trace 追查 D|"^
:Gi
88.audit sampling 审计抽样 FSyeDC^@
89.error 误差 c\N-B,m&
90.expected error 预期误差 b)+;@wa~
91.population 总体
`l<pH<F
92.sampling risk 抽样风险 -"w&g0Z
93.non- sampling risk 非抽样风险 xwZ7I
94.sampling unit 抽样单位 H
JjW
95.statistical sampling 统计抽样 S3Sn_zqG
96.tolerable error 可容忍误差 Y[`%j\=
97.the risk of under reliance 信赖不足风险 o;J_"'kP
98.the risk of over reliance 信赖过度风险 C:P.+AU"`
99.the risk of incorrect rejection 误拒风险 J7$JW3O
100. the risk of incorrect acceptance 误受风险 V>B*_J,z.
101.working trial balance 试算平衡表 gpe-)hD@R
102.index and cross-referencing 索引和交叉索引 }OLBE
hGs
103.cash receipt 现金收入
]tO9<
104.cash disbursement 现金支出 nISfRXU;
105.bank statement 银行对账单 :~B'6b
106.bank reconciliation 银行存款余额调节表 b`X"yg+
107.balance sheet date 资产负债表日 =f-.aq(G/
108.net realizable value 可变现净值 mx")cGGQ
109.storeroom 仓库 P:tl)ob
110.sale invoice 销售发票 u
f}Q{@Ab
111.price list 价目表 D>I|(B!.p8
112.positive confirmation request 积极式询证函 w\Bx=a>vc
113.negative confirmation request 消极式询证函 UZ3oc[#D=]
114.purchase requisition 请购单 P] 9-+
115.receiving report 验收报告 Tz 2<# pLR
116.gross margin 毛利 5ofsJ!b'
117.manufacturing overhead 制造费用 sp&)1?!M
118.material requisition 领料单 6j=a
119.inventory-taking 存货盘点 cT,5xp"a
120.bond certificate 债券 pk2}]jx"
121.stock certificate 股票 ^g*2jH+
122.audit report 审计报告 Jz'8|o;^
123.entity 被审计单位 zFGZ;?i
124.addressee of the audit report 审计报告的收件人 h?2 :'Vu]
125.unqualified opinion 无保留意见 _+x&[^gjP
126.qualified opinion 保留意见 sXm,y$\m
127.disclaimer of opinion 无法表示意见 zMmVYx
128.adverse opinion 否定意见 Q]2v]PJ6"
129 Auditors‘Report审计报告 4.0JgX
130 internal audit内部审计 >aV
Q
131 public sector audit政府审计 w`F4.e
账项基础审计accounting number-based audit
C#x9RW
风险导向审计方法risk-oriented audit approach ]U,f}T"e