1.audit 审计 To3^L_v"
2.attestation 2>F\&
鉴证 FoE|Js
3.credibility %tT"`%(+
可信赖程度 yC0C`oC
4.audit of financial statements 财务报表审计 V?OuI
g%=:
5.agreed-upon procedures 执行商定程序 h S4.3]ei
6.high levels of assurance 高水平保证 ;avQ1T'{?g
7.compilation 编制 qs=Gj?GwGQ
8.reliability 可靠性 0CT}DQ._^N
9.relevance 相关性 10mK}HT>4B
10.professional skepticism 职业谨慎 oFWt(r
11.objectivity 客观性 =v.{JV#
12. professional competence 专业胜任能力 >xT^RYS
13.Senior/CPA-in-charge 项目经理 q[-|ZA bbr
14.audit engagement letter 业务约定书 Z;#%t.
15.recurring audit 连续审计 +wipfL~&S
16.the client 委托人 ODm&&W#*
17.change CPA 更换注册会计师 *D2Nm9sl
18.the existing CPA 现任注册会计师 e|yX QTlvL
19.the successor CPA 后任注册会计师 M(yH%i^A
20.the preceding CPA前任注册会计师 M)L/d_4ka
21.issue the audit report 出具审计报告 djWcbC=g_
22.expert 专家 YQ;
cJ$
23.the board of directors 董事会 ^V[/(Lq
24.knowledge of the entity‘ s business 了解被审计单位情况 ^
7.XGWQ)-
25.assess material misstatement risks评估重大错报风险 2+z1h^)W
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 jAXR`D
27.a general knowledge of ————- 初步了解―――的情况 ny)]GvxI
28.a more knowledge of—————— 进一步了解的情况 C\7u<2c
29.the prior year‘s working papers 以前年度工作底稿 9z:K1
30.minutes of meeting 会议纪要 qP7G[%=v
31.business risks 经营风险 3?Lgtkb8
32.appropriateness 适当性 S.{fDcM
33.accounting estimate 会计估计 X/l;s
34.management representations 管理层声明 _g[-=y{Bb
35.going concern assumption 持续经营假设 "f4<B-9<$
36.audit plan 审计计划 v,{h:
37.significant audit areas 重点审计领域 %Uy%kN_&
38.error 错误 vYdR ht\(
39.fraud舞弊 $_sYfU9
40.modified or additional procedures 修改或追加审计程序 9RH"d[%yc}
41.misappropriation of assets 侵占资产 C6|(ktt
42.transactions without substance 虚假交易 um7o !yg,
43.unusual pressures 异常压力 pE2QnNr'
44.the suspected noncompliance 涉嫌存在违法行为 % #u.J
45.materialiy 重要性 zN%97q_
46.exceed the materiality level 超过重要性水平 Y6A;AmM8
47.approach the materiality level 接近重要性水平 )n( Q
48.an acceptably low level 可接受水平 i\)3l%AK]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 wd/G|kNO
50.misstatements or omissions 错报或漏报 tmO`|tn&
51.aggregate 总计 WWNu:,
52.subsequent events 期后事项 P>(P2~$Y"
53.adjust the financial statements 调整财务报表 >.e+S?o
54.perform additional audit procedures 实施追加的审计程序 `N}d}O8
55.audit risk 审计风险 :=*}htP4C
56.detection risk 检查风险 A?8\Y{FQ
57.inappropriate audit opinion 不适当的审计意见 }# Doy{T
58.material misstatement 重大的错报 eZH~je{1
59.tolerable misstatement 可容忍错报 dQD$K|aUp
60.the acceptable level of detection risk 可接受的检查风险 9#qeFBI
61.assessed level of material misstatement risk 重大错报风险的评估水平 }$&xTW_
62.simall business 小规模企业 hd2'AlB
63.accounting system 会计系统 Lu=O
+{*8
64.test of control 控制测试 }^Gd4[(,g
65.walk-through test 穿行测试 Lg4YED9#
66.communication 沟通 @E%DP9.I
67.flow chart 流程图 ?'eq",c#4N
68.reperformance of internal control 重新执行 n*<v]1
69.audit evidence 审计证据 [} -3Pp
F
70.substantive procedures 实质性程序 Qqc]aVRF
71.assertions 认定 W\8Ln>
72.esistence 存在 l+[czb~
73.occurrence 发生 r8[T&z@_
74.completeness 完整性 wfR&li{
75.rights and obligations 权利和义务 ut_pHj@
76.valuation and allocation 计价和分摊 8]bz(
P#
77.cutoff 截止 2 0tO#{Li
78.accuracy 准确性 d(;4`kd*N
79.classification 分类 Xgat-cy'DA
80.inspection 检查 Q`ME@vz
81.supervision of counting 监盘 })Yv9],6
82.observation 观察 rjk ( X|R*
83.confirmation 函证 =lp1Z>
84.computation 计算 .tnkT;T
85.analytical procedures 分析程序 pK}=*y~$
86.vouch 核对 D#Kuo$
87.trace 追查 V'pqxjfd
88.audit sampling 审计抽样 hH>``gK
89.error 误差
c5% 6Y2W0
90.expected error 预期误差 ,SUT~oETP
91.population 总体 Z9K})47T
92.sampling risk 抽样风险 -SCM:j%h
93.non- sampling risk 非抽样风险 Z[?mc|*x
94.sampling unit 抽样单位 A m"(+>W21
95.statistical sampling 统计抽样 ldqLM
96.tolerable error 可容忍误差 w0lT%CPx
97.the risk of under reliance 信赖不足风险 Bp
?
98.the risk of over reliance 信赖过度风险 `yO'[2
99.the risk of incorrect rejection 误拒风险 !*{q^IO9v&
100. the risk of incorrect acceptance 误受风险 [k<1`z3
101.working trial balance 试算平衡表 2C=Q8ayvX
102.index and cross-referencing 索引和交叉索引 >IfV\w32
103.cash receipt 现金收入 ;9a 6pz<
104.cash disbursement 现金支出 lDU_YEQ>
105.bank statement 银行对账单 )[Z!*a m
106.bank reconciliation 银行存款余额调节表 %, P>%'0
107.balance sheet date 资产负债表日 `A@w7J'
108.net realizable value 可变现净值 646JDX[o
109.storeroom 仓库 B?bW1
110.sale invoice 销售发票 >''U
111.price list 价目表
P8Qyhc
112.positive confirmation request 积极式询证函 ?-)I+EAnE
113.negative confirmation request 消极式询证函
U7h(`b
114.purchase requisition 请购单 YHXLv#8
115.receiving report 验收报告 p@
NaD=9
116.gross margin 毛利 u=x+J=AH
117.manufacturing overhead 制造费用 r6Aneg7
118.material requisition 领料单 S\i@s_
119.inventory-taking 存货盘点 7gF"=7{-
120.bond certificate 债券 a_~=#]a
121.stock certificate 股票 }<a^</s
122.audit report 审计报告
\M<3}t
123.entity 被审计单位 };L ^w:
124.addressee of the audit report 审计报告的收件人 Q\ppfc{,
125.unqualified opinion 无保留意见 /] ^#b
126.qualified opinion 保留意见 V!_71x\-Q
127.disclaimer of opinion 无法表示意见 =c.5874A`
128.adverse opinion 否定意见 Fh$slow4!
129 Auditors‘Report审计报告 KngTc(^_D
130 internal audit内部审计 ^x>Qf(b
131 public sector audit政府审计 RE2&mYt
账项基础审计accounting number-based audit ')Y'c
风险导向审计方法risk-oriented audit approach {i0SS