1.audit 审计 -{yDk$"
2.attestation S_(&UeTC
鉴证 ]yyU)V0Iu
3.credibility #W>x
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可信赖程度 !pd7@FwC
4.audit of financial statements 财务报表审计 9O),/SH;:
5.agreed-upon procedures 执行商定程序 RE ![O
6.high levels of assurance 高水平保证 'P@=/
7.compilation 编制 w;N{>)hv
8.reliability 可靠性 q6;OS.f
9.relevance 相关性 W9
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10.professional skepticism 职业谨慎 $x;tSJ)m~
11.objectivity 客观性 pj!k|F9
12. professional competence 专业胜任能力 7^kH8qJ)
13.Senior/CPA-in-charge 项目经理 z7'n, [
14.audit engagement letter 业务约定书 pu\b`3C(
15.recurring audit 连续审计 ^K7q<X ,
16.the client 委托人 xT
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17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 k)$iK2I
19.the successor CPA 后任注册会计师 =ied}a
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20.the preceding CPA前任注册会计师 /'-:=0a
21.issue the audit report 出具审计报告 1zdYBb
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22.expert 专家 Ix( 6
23.the board of directors 董事会 h=X7,2/<
24.knowledge of the entity‘ s business 了解被审计单位情况 @Djs[Cs<*
25.assess material misstatement risks评估重大错报风险 B"~U<6s0
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 am]3
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27.a general knowledge of ————- 初步了解―――的情况 !Bag}|#
28.a more knowledge of—————— 进一步了解的情况 dj?
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29.the prior year‘s working papers 以前年度工作底稿 |C~Sr#6)7
30.minutes of meeting 会议纪要 &(lMm )
31.business risks 经营风险 RM)1*l`!E
32.appropriateness 适当性 FpP\-+Sl
33.accounting estimate 会计估计 slu$2-H
34.management representations 管理层声明 eA`]KalH
35.going concern assumption 持续经营假设 ]MC/t5vC u
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 %0NL Rfp
38.error 错误 9 1BY]N
39.fraud舞弊 n(Qj||:
40.modified or additional procedures 修改或追加审计程序 ri_P;#lz
41.misappropriation of assets 侵占资产 @[n2
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42.transactions without substance 虚假交易 5fU!'ajaN7
43.unusual pressures 异常压力 [Dnusp7e
44.the suspected noncompliance 涉嫌存在违法行为 #o"tMh!f
45.materialiy 重要性 ?(]a*~rx
46.exceed the materiality level 超过重要性水平 g* %bzfk=|
47.approach the materiality level 接近重要性水平 }%_qx|(P|t
48.an acceptably low level 可接受水平 OMl8 a B9
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 j6`6+W=S(
50.misstatements or omissions 错报或漏报 0rV/qMo;K
51.aggregate 总计 7}gA0fP9
52.subsequent events 期后事项 C,[L/!
53.adjust the financial statements 调整财务报表 X
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54.perform additional audit procedures 实施追加的审计程序 pMOD\J:l,
55.audit risk 审计风险 SO7(K5H,
56.detection risk 检查风险 yU> T8oFh
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 wyp{KIV
59.tolerable misstatement 可容忍错报 L+_8QK <
60.the acceptable level of detection risk 可接受的检查风险 r~I.F!{
61.assessed level of material misstatement risk 重大错报风险的评估水平 KUbJe)}g
62.simall business 小规模企业 %cS#+aK6M'
63.accounting system 会计系统 2%bhW,?I
64.test of control 控制测试 ,Ak ^nX
65.walk-through test 穿行测试 6!@0VI&P
66.communication 沟通 GM:,CJ?
67.flow chart 流程图 S
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68.reperformance of internal control 重新执行 2ed@HJu
69.audit evidence 审计证据 S45'j(S=
70.substantive procedures 实质性程序 T)`gm{T
71.assertions 认定 \Ph]*%
72.esistence 存在 D^N[=q99&e
73.occurrence 发生 ehU"*9
74.completeness 完整性 se!g4XEWD
75.rights and obligations 权利和义务 /=bSt
76.valuation and allocation 计价和分摊 hX&-/fF+f
77.cutoff 截止 (yfXMp,x
78.accuracy 准确性 f;R>Pr;rD
79.classification 分类 o94PI*.
80.inspection 检查 hUBF/4s\
81.supervision of counting 监盘 8*vFdoE_oO
82.observation 观察 :|=- (z
83.confirmation 函证 L+7*NaPY*
84.computation 计算 ci;&CHa
85.analytical procedures 分析程序 R^uc%onP
86.vouch 核对 *g*VCO
87.trace 追查 JXL'\De ;
88.audit sampling 审计抽样 [~t yDLC
89.error 误差 @Zj&`/
90.expected error 预期误差 *aI~W^N3
91.population 总体 J, r Xx:
92.sampling risk 抽样风险 G<|:605
93.non- sampling risk 非抽样风险 YKNb59k
94.sampling unit 抽样单位 ZxI]I1)
95.statistical sampling 统计抽样 s88y{o
96.tolerable error 可容忍误差 *]>])ms)
97.the risk of under reliance 信赖不足风险 Y^yG/F
98.the risk of over reliance 信赖过度风险 RFB(d=o5S
99.the risk of incorrect rejection 误拒风险 b##1hm~+
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100. the risk of incorrect acceptance 误受风险 \,hrk~4U;(
101.working trial balance 试算平衡表 E_]k>bf\
102.index and cross-referencing 索引和交叉索引 b1H7
103.cash receipt 现金收入 @FU~1u3d
104.cash disbursement 现金支出 pG~'shD~Dn
105.bank statement 银行对账单 `wf|u M
106.bank reconciliation 银行存款余额调节表 N70zjy4?fL
107.balance sheet date 资产负债表日 ]b> pI;
108.net realizable value 可变现净值 }{A?PHV5
109.storeroom 仓库 ~+=E"9Oo
110.sale invoice 销售发票 UP?D@ogl<
111.price list 价目表 tR5tPPw
112.positive confirmation request 积极式询证函 /-><k,mL?
113.negative confirmation request 消极式询证函 B O]=vH
114.purchase requisition 请购单 ZRPE-l_3:
115.receiving report 验收报告 W\%q}q2?
116.gross margin 毛利 =D}4X1l
117.manufacturing overhead 制造费用 ",T`\8&@e
118.material requisition 领料单 22|"K**3J|
119.inventory-taking 存货盘点 ? -CV
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120.bond certificate 债券 *<UGgnmLE
121.stock certificate 股票 .N!{ U
122.audit report 审计报告 V'C-'Ythwf
123.entity 被审计单位 !D7"=G}HD
124.addressee of the audit report 审计报告的收件人 _!%M
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125.unqualified opinion 无保留意见 JA< :K0
126.qualified opinion 保留意见 gd_^
127.disclaimer of opinion 无法表示意见 Vcr VaBw
128.adverse opinion 否定意见 }f]b't
129 Auditors‘Report审计报告 v~f'K3fLp
130 internal audit内部审计 D,E$_0
131 public sector audit政府审计 z(rK^RT
账项基础审计accounting number-based audit 1TIlINlJ
风险导向审计方法risk-oriented audit approach JdO)YlM-