1.audit 审计 `OymAyEYQ
2.attestation \c[IbL07
鉴证 ~2EH OO
{
3.credibility &C>/L;
可信赖程度 DF6c|
4.audit of financial statements 财务报表审计 OT^%3:zg
5.agreed-upon procedures 执行商定程序 ,G#.BLH
cX
6.high levels of assurance 高水平保证 ?PTk1sB
7.compilation 编制 ,@m@S^
8.reliability 可靠性 (Qgde6
9.relevance 相关性 T5Dw0Y6u,
10.professional skepticism 职业谨慎 d--y
11.objectivity 客观性 CE15pNss
12. professional competence 专业胜任能力 &R~n>>c
13.Senior/CPA-in-charge 项目经理 +.y
.Mp
14.audit engagement letter 业务约定书 iTW? W\d
15.recurring audit 连续审计 @|a>&~
xX
16.the client 委托人 ^IKO2Ft
17.change CPA 更换注册会计师 b|SE<\
18.the existing CPA 现任注册会计师 >:=|L%]s;\
19.the successor CPA 后任注册会计师 x\2?ym@
20.the preceding CPA前任注册会计师 fjnT e
21.issue the audit report 出具审计报告 `>DP,D)w(
22.expert 专家 $./bjV%
23.the board of directors 董事会 _=
#zc4U
24.knowledge of the entity‘ s business 了解被审计单位情况 ,Ma.V\T[
25.assess material misstatement risks评估重大错报风险 0?WcoPU
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [P|[vWO
27.a general knowledge of ————- 初步了解―――的情况 H'
T
28.a more knowledge of—————— 进一步了解的情况 Gu=STb
29.the prior year‘s working papers 以前年度工作底稿 +!f=jg06
30.minutes of meeting 会议纪要 \,!QJp4
31.business risks 经营风险 xoB},Xl$D
32.appropriateness 适当性 ?=GXqbS"
33.accounting estimate 会计估计
7?OH,^
34.management representations 管理层声明 +l^LlqA
35.going concern assumption 持续经营假设 PL{Q!QJK'
36.audit plan 审计计划 )'l*Tl
37.significant audit areas 重点审计领域 V8=Y@T,
38.error 错误 nS()u}c;r
39.fraud舞弊 EL3|u64GO
40.modified or additional procedures 修改或追加审计程序 Qr#1 u
41.misappropriation of assets 侵占资产 I *c;H I
42.transactions without substance 虚假交易 w@2Vts
43.unusual pressures 异常压力 ,2oF:H
44.the suspected noncompliance 涉嫌存在违法行为 bYe;b><G
45.materialiy 重要性 W~_t~Vg5
46.exceed the materiality level 超过重要性水平 ~f|Z%&l|
47.approach the materiality level 接近重要性水平 p8wyEHB
48.an acceptably low level 可接受水平 jQU"Ved
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 $ _8g8r}
50.misstatements or omissions 错报或漏报 hP J4Oj1O
51.aggregate 总计 4YZS"K'E
52.subsequent events 期后事项 (2?G:+C 7
53.adjust the financial statements 调整财务报表
7\o!HMfK
54.perform additional audit procedures 实施追加的审计程序 3p?KU-
55.audit risk 审计风险 Qy#)Gxp
56.detection risk 检查风险 $o@R^sJ
57.inappropriate audit opinion 不适当的审计意见 \qsw"B*tv`
58.material misstatement 重大的错报 -
Xz?s
59.tolerable misstatement 可容忍错报 i`
A
60.the acceptable level of detection risk 可接受的检查风险 _DRrz
naw
61.assessed level of material misstatement risk 重大错报风险的评估水平 \Mv":Lm1
62.simall business 小规模企业
Lw1T 4n
63.accounting system 会计系统 v+6@cC
64.test of control 控制测试 PR<||"03
65.walk-through test 穿行测试 J H.K.C(
66.communication 沟通 r!}al5~&
67.flow chart 流程图 \EbbkN:D
68.reperformance of internal control 重新执行 nZR!*$}A
69.audit evidence 审计证据 Z,N$A7SBE
70.substantive procedures 实质性程序 qdCWy
71.assertions 认定 A5#y?Aq
72.esistence 存在 P`U<7xF~
73.occurrence 发生 ryO$6L
74.completeness 完整性 QD{:vG
g
75.rights and obligations 权利和义务 (_*
wt]"'
76.valuation and allocation 计价和分摊 Z?i /r5F
77.cutoff 截止 .AV)'j#6P
78.accuracy 准确性 0Z
Aj=u@O
79.classification 分类 \^*<
y-jL
80.inspection 检查 j:5%ppIY
81.supervision of counting 监盘 x4Rk<Th"o
82.observation 观察 gG54:
83.confirmation 函证 Np)3+!^1"
84.computation 计算 X
fz`^x>M
85.analytical procedures 分析程序 EjEFg#q
86.vouch 核对 "rXOsX\;
87.trace 追查 T0j2a&Pv
88.audit sampling 审计抽样 kfC0zd+
89.error 误差 7J >Gd
90.expected error 预期误差 rl:KJ\*D
91.population 总体 %R_{1GrL'c
92.sampling risk 抽样风险 } :iBx
93.non- sampling risk 非抽样风险 "$p#&W69"J
94.sampling unit 抽样单位 8U~.\`H-PT
95.statistical sampling 统计抽样 9T2xU3UyY
96.tolerable error 可容忍误差 ]kktoP|D
97.the risk of under reliance 信赖不足风险 x)5V.q
98.the risk of over reliance 信赖过度风险 >L((2wfiN
99.the risk of incorrect rejection 误拒风险 crA:I"I
100. the risk of incorrect acceptance 误受风险 5,+\`!g
101.working trial balance 试算平衡表 5/ecaAB2
102.index and cross-referencing 索引和交叉索引 tP
~zKU
103.cash receipt 现金收入 9-h.|T2il
104.cash disbursement 现金支出 OQ_stE2i
105.bank statement 银行对账单 bv?0.{Z
106.bank reconciliation 银行存款余额调节表 PW}OU9is
107.balance sheet date 资产负债表日 !J>A,D"-
108.net realizable value 可变现净值 Ru%|}sfd
109.storeroom 仓库 O^{1RV3:,T
110.sale invoice 销售发票 .I?@o8'x
111.price list 价目表 A,i()R'I
112.positive confirmation request 积极式询证函 D>ai.T%n
113.negative confirmation request 消极式询证函 lpQP"%q
114.purchase requisition 请购单 P1 +"v*
115.receiving report 验收报告 fhp)S",
116.gross margin 毛利 p(3sgY1
117.manufacturing overhead 制造费用 6DS43
AQs
118.material requisition 领料单 lhn8^hOJ/
119.inventory-taking 存货盘点 @
"d2.h
120.bond certificate 债券 ?z` MPdO
121.stock certificate 股票 Iur9I>8h
122.audit report 审计报告
5P^ U_
123.entity 被审计单位 sn\;bq
124.addressee of the audit report 审计报告的收件人 Q/_#k/R
125.unqualified opinion 无保留意见 f|0lj
126.qualified opinion 保留意见 Unl?fXI
127.disclaimer of opinion 无法表示意见 1/j$I~B
128.adverse opinion 否定意见 ;'kI/(;;C
129 Auditors‘Report审计报告 kM*T$JqN
130 internal audit内部审计 F+=urc>w
131 public sector audit政府审计 ^^LjI
账项基础审计accounting number-based audit nW;kcS*A
风险导向审计方法risk-oriented audit approach f>iuHR*EXB