1.audit 审计 @ATJ|5.gr
2.attestation `(@}O?w!1
鉴证 /,m!SRJ
3.credibility sGdlS&08(
可信赖程度 r^,XpRe&M
4.audit of financial statements 财务报表审计 j9G1
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5.agreed-upon procedures 执行商定程序 6I`Lszs
6.high levels of assurance 高水平保证 G(6MLh
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7.compilation 编制 a= *qsgPGL
8.reliability 可靠性 Hp!c\z;
9.relevance 相关性 mcB8xE
10.professional skepticism 职业谨慎 ]-b`uYb
11.objectivity 客观性 8kwe ._&)
12. professional competence 专业胜任能力 A:-r2;xB
13.Senior/CPA-in-charge 项目经理 [ijK~
14.audit engagement letter 业务约定书 d5O_~xf&
15.recurring audit 连续审计
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16.the client 委托人 =Pu;wx9
17.change CPA 更换注册会计师 i^zncDMA
18.the existing CPA 现任注册会计师 @ZUrr_|
19.the successor CPA 后任注册会计师 >PBP:s1f4>
20.the preceding CPA前任注册会计师 q;<=MO/
21.issue the audit report 出具审计报告 ,|r%tNh<8$
22.expert 专家 -lNq.pp3-$
23.the board of directors 董事会 b
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24.knowledge of the entity‘ s business 了解被审计单位情况 E"l/r4*f@
25.assess material misstatement risks评估重大错报风险 5i42o+'
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 fi.[a8w:W
27.a general knowledge of ————- 初步了解―――的情况 &+v!mw
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28.a more knowledge of—————— 进一步了解的情况 '!wI8f
29.the prior year‘s working papers 以前年度工作底稿 8UahoNrSt
30.minutes of meeting 会议纪要 =KctAR;
31.business risks 经营风险 l9eCsVQ~V
32.appropriateness 适当性 "7&DuF$s)
33.accounting estimate 会计估计
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34.management representations 管理层声明 V{yP/X
35.going concern assumption 持续经营假设 Wu!s
36.audit plan 审计计划 n8
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37.significant audit areas 重点审计领域 Z&VH7gi
38.error 错误 x #Um`
39.fraud舞弊 &=-Z
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40.modified or additional procedures 修改或追加审计程序 p]-\\o}
41.misappropriation of assets 侵占资产 +nj
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42.transactions without substance 虚假交易 ^-&BGQM
43.unusual pressures 异常压力 [10y 13
44.the suspected noncompliance 涉嫌存在违法行为 `3C dW
45.materialiy 重要性 -xXz}2S4
46.exceed the materiality level 超过重要性水平 ZHWxU
47.approach the materiality level 接近重要性水平 Zr%,F[j?
48.an acceptably low level 可接受水平 nH=
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ls928
50.misstatements or omissions 错报或漏报 Uf
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51.aggregate 总计 Ac2,A>
52.subsequent events 期后事项 ~.*G%TW &V
53.adjust the financial statements 调整财务报表 dN%*-p(
54.perform additional audit procedures 实施追加的审计程序 qz@k-Jqq
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55.audit risk 审计风险 eq!>~: #
56.detection risk 检查风险 DQ86(4e*g#
57.inappropriate audit opinion 不适当的审计意见 !)1gGXRY
58.material misstatement 重大的错报 ,Y\`n7Ww
59.tolerable misstatement 可容忍错报 wIbxnn
60.the acceptable level of detection risk 可接受的检查风险 Z?);^m|T
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]"2;x
62.simall business 小规模企业 \Xr
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63.accounting system 会计系统 jgW-&nK!
64.test of control 控制测试 u Sl&d
65.walk-through test 穿行测试 ? +q(,P@*
66.communication 沟通 y$Rr,]L
67.flow chart 流程图 X^td`}F/=V
68.reperformance of internal control 重新执行 C;UqLMrOI
69.audit evidence 审计证据 P"%QFt,
70.substantive procedures 实质性程序 ye-EJDZN
71.assertions 认定 A%[BCY_
72.esistence 存在 5vmc'Om
73.occurrence 发生 e}u68|\EC
74.completeness 完整性 cOq'MDr
75.rights and obligations 权利和义务 L2,.af6+
76.valuation and allocation 计价和分摊 5p}ri,Y<
77.cutoff 截止 &qjc+-r{l
78.accuracy 准确性 :< d
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79.classification 分类 jv4O
80.inspection 检查 i eL7jN,'m
81.supervision of counting 监盘 XsXO S8
82.observation 观察 D"z3SLFW{
83.confirmation 函证 2d# 3LnO
84.computation 计算 ~\oF}7l$
85.analytical procedures 分析程序 nqFJNK]a
86.vouch 核对 dKk#j@[n"
87.trace 追查 ^vHh*Ub
88.audit sampling 审计抽样 T)Zef
89.error 误差 yd|ro G/
90.expected error 预期误差 =<;C5kSD
91.population 总体 z]%c6ty
92.sampling risk 抽样风险 k Xg&}n
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93.non- sampling risk 非抽样风险 LJc"T)>$`
94.sampling unit 抽样单位 Xt.ca,`U
95.statistical sampling 统计抽样 X 3dXRDB'
96.tolerable error 可容忍误差 g!\H^d4
97.the risk of under reliance 信赖不足风险 %4QpDt
98.the risk of over reliance 信赖过度风险 3n!f'" T
99.the risk of incorrect rejection 误拒风险 zzH^xxg
100. the risk of incorrect acceptance 误受风险 TlEd#XQgf&
101.working trial balance 试算平衡表 0R-J
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102.index and cross-referencing 索引和交叉索引 hE;|VSdo
103.cash receipt 现金收入 2bnYYQ14
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104.cash disbursement 现金支出 )yt_i'D}
105.bank statement 银行对账单 +e87/\5
106.bank reconciliation 银行存款余额调节表 ;H4 s[#K
107.balance sheet date 资产负债表日 f|'0FI
108.net realizable value 可变现净值 chE}TK
109.storeroom 仓库 Vm*E^ v
110.sale invoice 销售发票 KbSE=3
111.price list 价目表 x>bGxDtu*
112.positive confirmation request 积极式询证函 *8I"7'xh
113.negative confirmation request 消极式询证函 `6:B0-r
114.purchase requisition 请购单 ^7SE2Zi
115.receiving report 验收报告 SYd6D@^2j
116.gross margin 毛利 =G9I7Y@
117.manufacturing overhead 制造费用 kj>!&W57
118.material requisition 领料单 S
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119.inventory-taking 存货盘点 OfK>-8
120.bond certificate 债券 S?[@/35)
121.stock certificate 股票 @g5qcjD'[
122.audit report 审计报告 Q@
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123.entity 被审计单位 F;L8FL-
124.addressee of the audit report 审计报告的收件人 *N&~Uq^
125.unqualified opinion 无保留意见 VTwDa*]AhB
126.qualified opinion 保留意见 9Wv}g"KY0
127.disclaimer of opinion 无法表示意见 f}t8V% ^E
128.adverse opinion 否定意见 ='t}d>l
129 Auditors‘Report审计报告 6E#znRi6IE
130 internal audit内部审计 bn%4s[CVb4
131 public sector audit政府审计 n'@*RvI:
账项基础审计accounting number-based audit RG.wu6Av
风险导向审计方法risk-oriented audit approach "U-dw%b}b