1.audit 审计 By7?<A
2.attestation cTQ]0<9:e
鉴证 jt? .g'
3.credibility i9Tq h
可信赖程度 x{.+i'
4.audit of financial statements 财务报表审计 DpZO$5.Ec+
5.agreed-upon procedures 执行商定程序 vl67Xtk4
6.high levels of assurance 高水平保证 wSwDhOX=
7.compilation 编制 {ICW"Rlcs
8.reliability 可靠性 ~qP_1()
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9.relevance 相关性 {Z^ G]@
10.professional skepticism 职业谨慎 4T<4Rb[
11.objectivity 客观性 ;"N4Yflz
12. professional competence 专业胜任能力 zIE{U
13.Senior/CPA-in-charge 项目经理 _I1:|y
14.audit engagement letter 业务约定书 WXzSf.8p|
15.recurring audit 连续审计 aF
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16.the client 委托人 n^P~]1i
17.change CPA 更换注册会计师 |1[3RnGS
18.the existing CPA 现任注册会计师 swGp{wJ
19.the successor CPA 后任注册会计师 eK)R=M@i
20.the preceding CPA前任注册会计师 #lld*I"d
21.issue the audit report 出具审计报告 <*'%Xgm
22.expert 专家 k6b0&
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23.the board of directors 董事会 $/p/9 -
24.knowledge of the entity‘ s business 了解被审计单位情况 9z0G0QW[
25.assess material misstatement risks评估重大错报风险 *fj5$T-Z
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 fKYR DGn
27.a general knowledge of ————- 初步了解―――的情况 VsJ4sb7
28.a more knowledge of—————— 进一步了解的情况 i3[%]_eP.
29.the prior year‘s working papers 以前年度工作底稿 QO&{Jx.^[
30.minutes of meeting 会议纪要 do$+ Eh
31.business risks 经营风险 _9<nM48+t
32.appropriateness 适当性 $2gX!)
33.accounting estimate 会计估计 #FNSE*Y
34.management representations 管理层声明 :fx^{N!T
35.going concern assumption 持续经营假设 tzn+
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36.audit plan 审计计划 Jdc{H/10
37.significant audit areas 重点审计领域 |DBj<|SX
38.error 错误 }#Gq*^w
39.fraud舞弊 %/:0x:ns
40.modified or additional procedures 修改或追加审计程序 N3rq8Rk
41.misappropriation of assets 侵占资产 h%*@82DKK
42.transactions without substance 虚假交易 3<%ci&B
43.unusual pressures 异常压力 #PJHwvr
44.the suspected noncompliance 涉嫌存在违法行为 `k]2*$%
45.materialiy 重要性 RNMd,?dj
46.exceed the materiality level 超过重要性水平 aB*'DDlx"r
47.approach the materiality level 接近重要性水平 C^^AN~ZD
48.an acceptably low level 可接受水平 wS"`~Ql_
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 5HqvSfq>?
50.misstatements or omissions 错报或漏报 M
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51.aggregate 总计 rY,zZR+@
52.subsequent events 期后事项 ;rqW?':(i
53.adjust the financial statements 调整财务报表 [0M`uf/u
54.perform additional audit procedures 实施追加的审计程序 gmW-#.
55.audit risk 审计风险 )kpNg:2p
56.detection risk 检查风险 LyuA("xB#
57.inappropriate audit opinion 不适当的审计意见 -2/&i
58.material misstatement 重大的错报 V<&^zIJUR
59.tolerable misstatement 可容忍错报 s,;7m
60.the acceptable level of detection risk 可接受的检查风险 WM8])}<
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61.assessed level of material misstatement risk 重大错报风险的评估水平 w}WfQj
62.simall business 小规模企业 q*'-G]tH=
63.accounting system 会计系统 %5
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64.test of control 控制测试 :6[G;F7s
65.walk-through test 穿行测试 Q*54!^l+_r
66.communication 沟通 D_)N!,i
67.flow chart 流程图 =!N,{V_
68.reperformance of internal control 重新执行 qvC 2BQ
69.audit evidence 审计证据 ?[!_f$50]P
70.substantive procedures 实质性程序 mTU[khEmL=
71.assertions 认定 {\u6Cj x
72.esistence 存在 Is[n
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73.occurrence 发生 k((kx:
74.completeness 完整性 4L _AhX7
75.rights and obligations 权利和义务 'A{B[
76.valuation and allocation 计价和分摊 wvcj
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77.cutoff 截止 V
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78.accuracy 准确性 [O@U@bD9
79.classification 分类 ]MmFtdvE
80.inspection 检查 Hg04pZupN
81.supervision of counting 监盘
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82.observation 观察 HXb^K
83.confirmation 函证 %%+@s
84.computation 计算 !%/2^
85.analytical procedures 分析程序 b`fWT:?=
86.vouch 核对 oEJxey]B7
87.trace 追查 7TB&Q*Zf
88.audit sampling 审计抽样 rKkFflOVO
89.error 误差 xFA+ZjBC
90.expected error 预期误差 Aj{G=AT
91.population 总体 ?Ll1B3f
92.sampling risk 抽样风险 U]PsL3:
93.non- sampling risk 非抽样风险 <~hx ~"c
94.sampling unit 抽样单位 Z\S'HNU
95.statistical sampling 统计抽样 q-r5z GI
96.tolerable error 可容忍误差 0
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97.the risk of under reliance 信赖不足风险 l(Y\@@t1
98.the risk of over reliance 信赖过度风险 ,8)aKy
99.the risk of incorrect rejection 误拒风险 #SR )tU
100. the risk of incorrect acceptance 误受风险 R,+"^:}
101.working trial balance 试算平衡表 TeHxqWx
102.index and cross-referencing 索引和交叉索引 6g)
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103.cash receipt 现金收入
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104.cash disbursement 现金支出 gg&Dej2{
105.bank statement 银行对账单 p?#xd!tc2N
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 :a*F>S!
108.net realizable value 可变现净值 V;(Rg=5
109.storeroom 仓库 I3AxKA
110.sale invoice 销售发票 o@qI!?p&
111.price list 价目表 L"'L@A|U
112.positive confirmation request 积极式询证函 RPZ
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113.negative confirmation request 消极式询证函 yPks,7U
114.purchase requisition 请购单 kf1 (
115.receiving report 验收报告 ~EO=;a_
116.gross margin 毛利 vpP8'f.
117.manufacturing overhead 制造费用 7!A3PDAe
118.material requisition 领料单 ZW ZKy JQ
119.inventory-taking 存货盘点 OyATb{`'
120.bond certificate 债券 vFK!LeF%
121.stock certificate 股票 ar:qCq$\
122.audit report 审计报告 Qy\Koo
123.entity 被审计单位 i)[~]D.EH8
124.addressee of the audit report 审计报告的收件人 Z9UNp[0
125.unqualified opinion 无保留意见 6Z!OD(/e
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 mU;\,96#
128.adverse opinion 否定意见 vqRW^>~-B
129 Auditors‘Report审计报告 p;rT#R&6>
130 internal audit内部审计 ee*E:Ltz\
131 public sector audit政府审计 yG:Pg MrB
账项基础审计accounting number-based audit V3[>^ZCA
风险导向审计方法risk-oriented audit approach aq$adPtu