1.audit 审计 o=_4v^
2.attestation H2RNekck
鉴证 l(zkMR$b8
3.credibility ^dYLB.'=
可信赖程度 \'"q6y
4.audit of financial statements 财务报表审计 DRVvW6s
5.agreed-upon procedures 执行商定程序 ,Ql3RO,
6.high levels of assurance 高水平保证 i\rI j0+
7.compilation 编制 W.n@
8.reliability 可靠性 u6jJf@!ws
9.relevance 相关性 &^9>h/-XT
10.professional skepticism 职业谨慎 4!6g[[|&J
11.objectivity 客观性 4aB`wA^x
12. professional competence 专业胜任能力 AJ:@c7:eS
13.Senior/CPA-in-charge 项目经理 Z#;ieI\
14.audit engagement letter 业务约定书 Dl/UZ@8pl
15.recurring audit 连续审计 ^m8\fCA*
16.the client 委托人 b
THa;* `
17.change CPA 更换注册会计师 rf1nC$
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18.the existing CPA 现任注册会计师 :ykZ7X&
19.the successor CPA 后任注册会计师 +U%lWE%
20.the preceding CPA前任注册会计师 Ok({Al1A,w
21.issue the audit report 出具审计报告 8N-~ .p
22.expert 专家 `U`Z9q5-
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 ? *I9
25.assess material misstatement risks评估重大错报风险 AD?^.<
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^9l6@
27.a general knowledge of ————- 初步了解―――的情况 ieS5*@^k
28.a more knowledge of—————— 进一步了解的情况 0#*\o1r\p
29.the prior year‘s working papers 以前年度工作底稿 T*h+"TmE
30.minutes of meeting 会议纪要 TJsT .DWW~
31.business risks 经营风险 V
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32.appropriateness 适当性 ^#^u90I
33.accounting estimate 会计估计 'Dk(jpYB
34.management representations 管理层声明 R?|_`@@A
35.going concern assumption 持续经营假设 sQih
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36.audit plan 审计计划 nNilTJ
37.significant audit areas 重点审计领域 x|<|eRYK
38.error 错误 JBUJc
39.fraud舞弊 [S</QS!
40.modified or additional procedures 修改或追加审计程序 @1Zf&'/6
41.misappropriation of assets 侵占资产 `&9#!T.
42.transactions without substance 虚假交易 vlj|[joXw
43.unusual pressures 异常压力 n{'
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44.the suspected noncompliance 涉嫌存在违法行为 oHi&Z$#!n
45.materialiy 重要性 RXx
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46.exceed the materiality level 超过重要性水平 Tu/JhP/g,`
47.approach the materiality level 接近重要性水平 MB "?^~Sm
48.an acceptably low level 可接受水平 ax>c&%vo
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6/#= dv
50.misstatements or omissions 错报或漏报 6o1.?t?
51.aggregate 总计 bh7 1Zu
52.subsequent events 期后事项 5&9(d_#H
53.adjust the financial statements 调整财务报表 @#Xzk?+
54.perform additional audit procedures 实施追加的审计程序 >MP PYVn7
55.audit risk 审计风险 ^jmnE.8R
56.detection risk 检查风险 #sqDZ]\B
57.inappropriate audit opinion 不适当的审计意见 A&t'uY6
58.material misstatement 重大的错报 BxZop.zwE(
59.tolerable misstatement 可容忍错报 ]-PF? 8
60.the acceptable level of detection risk 可接受的检查风险 Y6D=tb
61.assessed level of material misstatement risk 重大错报风险的评估水平 %74Ms
62.simall business 小规模企业 VJR'B={h
63.accounting system 会计系统 *!s4#|h
64.test of control 控制测试 giu~"#0/F
65.walk-through test 穿行测试 o$-8V:)6d
66.communication 沟通 LiB0]+wzj
67.flow chart 流程图 |[{;*wtv
68.reperformance of internal control 重新执行 ;D^)^~7dh
69.audit evidence 审计证据 IYCKF/2o
70.substantive procedures 实质性程序 s*8hN*A/,
71.assertions 认定 xd .I5
72.esistence 存在 KT g$^"\
73.occurrence 发生 wyc,Ir
74.completeness 完整性 G8;S`-D1a,
75.rights and obligations 权利和义务 TM^1{0;r5
76.valuation and allocation 计价和分摊 !<YRocQY
77.cutoff 截止 \W(p )M
78.accuracy 准确性 } 1XLe
79.classification 分类 %cm5Z^B1"
80.inspection 检查 Iiy:<c
81.supervision of counting 监盘 Uv+pdRXn
82.observation 观察 y2qESAZ%k}
83.confirmation 函证 ;Q"F@v}18
84.computation 计算 v;RQVH;,
85.analytical procedures 分析程序 zPw
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86.vouch 核对 x!$,Hcph,
87.trace 追查 #VO2O0GR
88.audit sampling 审计抽样 no/]Me!j=
89.error 误差 Z956S$gS
90.expected error 预期误差 =)zq%d?i;
91.population 总体 Asn0&Ys4
92.sampling risk 抽样风险 =:g^_Hy
93.non- sampling risk 非抽样风险 eY(usK
94.sampling unit 抽样单位 KOmP-q=6
95.statistical sampling 统计抽样 4KM$QHS5{
96.tolerable error 可容忍误差 zgRP!q<9tt
97.the risk of under reliance 信赖不足风险 gP`!MlY@
98.the risk of over reliance 信赖过度风险 ZK
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99.the risk of incorrect rejection 误拒风险 Ffxk] o&%c
100. the risk of incorrect acceptance 误受风险 52["+1g\
101.working trial balance 试算平衡表 cdfll+
102.index and cross-referencing 索引和交叉索引 LQh\j|e9
103.cash receipt 现金收入 $3[cBX.=
104.cash disbursement 现金支出 ipzUF o<w
105.bank statement 银行对账单 a:|4q
106.bank reconciliation 银行存款余额调节表 jo(Q`oxm!>
107.balance sheet date 资产负债表日 b #^aM
108.net realizable value 可变现净值 j0%0yb{-^
109.storeroom 仓库 QhG-1P3#
110.sale invoice 销售发票 _5K_YhT
111.price list 价目表 R^2Uh$kk{A
112.positive confirmation request 积极式询证函 dikWk
113.negative confirmation request 消极式询证函 28)TXR
r-
114.purchase requisition 请购单 Z
KR z=(
115.receiving report 验收报告 |O)deiJRy
116.gross margin 毛利 j^ _I{
117.manufacturing overhead 制造费用 &53#`WgJ
118.material requisition 领料单 i]53A0l
119.inventory-taking 存货盘点 f~q&.,I(
120.bond certificate 债券 9V],X=y~
121.stock certificate 股票 qbEj\
b[
122.audit report 审计报告 5j{@2]i
123.entity 被审计单位 VA%"IAl
124.addressee of the audit report 审计报告的收件人 *QG3 Jz
125.unqualified opinion 无保留意见 PD}R7[".>
126.qualified opinion 保留意见 NI1HUU
Zz
127.disclaimer of opinion 无法表示意见 Ky yG8;G%
128.adverse opinion 否定意见 q%k+x)
129 Auditors‘Report审计报告 @|GeR
130 internal audit内部审计 N#u8{\ |8]
131 public sector audit政府审计 |tg?b&QR
账项基础审计accounting number-based audit (v`;ym
风险导向审计方法risk-oriented audit approach pq[mM!;#v