1.audit 审计 p:nl4O/
2.attestation "!
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鉴证 b(|&
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3.credibility ~fD\=- S1
可信赖程度 j"~"-E(79
4.audit of financial statements 财务报表审计 08jk~$%
5.agreed-upon procedures 执行商定程序 TC<Rg?&yb
6.high levels of assurance 高水平保证 y lczM^@
7.compilation 编制 ~Sb)i f
8.reliability 可靠性 \Db`RvEmR
9.relevance 相关性
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10.professional skepticism 职业谨慎 M}X `
11.objectivity 客观性 H%l-@::+$
12. professional competence 专业胜任能力 OT$Ne
13.Senior/CPA-in-charge 项目经理 >ryA:T
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14.audit engagement letter 业务约定书 (|AZO!
15.recurring audit 连续审计 *ezMS
16.the client 委托人 `-U?{U}H
17.change CPA 更换注册会计师 Z}0{FwW"4
18.the existing CPA 现任注册会计师 rlh:|#GTJ
19.the successor CPA 后任注册会计师 .9ZK@xM&?
20.the preceding CPA前任注册会计师 ?QFxds
21.issue the audit report 出具审计报告 Zl9
22.expert 专家 A40
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23.the board of directors 董事会 ;k@]"&
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24.knowledge of the entity‘ s business 了解被审计单位情况 +@fEw
25.assess material misstatement risks评估重大错报风险 khR[8j..
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 M {'(+a[
27.a general knowledge of ————- 初步了解―――的情况 Bt")RG
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 $s1/Rmw
30.minutes of meeting 会议纪要 FsOJmWZ
31.business risks 经营风险 i75\<X
32.appropriateness 适当性 Qh8pOUD0l}
33.accounting estimate 会计估计 C[Q4OAFG
34.management representations 管理层声明 }@
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35.going concern assumption 持续经营假设 k9H}nP$F
36.audit plan 审计计划 Q~f]?a`
37.significant audit areas 重点审计领域 )O*h79t^Q
38.error 错误 d,i4WKp
39.fraud舞弊 Ux^ue9
40.modified or additional procedures 修改或追加审计程序 r@i)Sluf
41.misappropriation of assets 侵占资产 @mu{*. &
42.transactions without substance 虚假交易 \rh+\9(
43.unusual pressures 异常压力 _?felxG[
44.the suspected noncompliance 涉嫌存在违法行为 >mvE[iXRG?
45.materialiy 重要性 \>"Zn7
46.exceed the materiality level 超过重要性水平 x{!+4W;S
47.approach the materiality level 接近重要性水平 a 01s'9Be
48.an acceptably low level 可接受水平 h*<`ct xL
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 QYDI-<.(
50.misstatements or omissions 错报或漏报 EGv]K|
51.aggregate 总计 9i_@3OVl
52.subsequent events 期后事项 >\'}&oi
53.adjust the financial statements 调整财务报表 U3]/ NV*
54.perform additional audit procedures 实施追加的审计程序 ^j.3'}p
55.audit risk 审计风险 )D+eWo
56.detection risk 检查风险 %kkDitmI{
57.inappropriate audit opinion 不适当的审计意见 @S~n^v,)
58.material misstatement 重大的错报 Z{%W!>0
59.tolerable misstatement 可容忍错报 e 5(|9*t
60.the acceptable level of detection risk 可接受的检查风险 &09~ D8f'
61.assessed level of material misstatement risk 重大错报风险的评估水平 rcLF:gd]E
62.simall business 小规模企业 o:5mgf7
63.accounting system 会计系统 suaP'0
64.test of control 控制测试 ".AW
65.walk-through test 穿行测试 ODpAMt"
66.communication 沟通 ]3]B$
67.flow chart 流程图 OiC|~8
68.reperformance of internal control 重新执行 e
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69.audit evidence 审计证据 %(%EEt
70.substantive procedures 实质性程序 ^f(El(w
71.assertions 认定 pox;NdX7
72.esistence 存在 2C"i2/NH'
73.occurrence 发生 `T%nGV l>\
74.completeness 完整性 7?_gm>]a
75.rights and obligations 权利和义务 ZV5IZ&V!
76.valuation and allocation 计价和分摊 7r(c@4yPI
77.cutoff 截止 b/T k$&
78.accuracy 准确性 (IHR {m
79.classification 分类 d{WOO)j
80.inspection 检查 J7EWaXGbz
81.supervision of counting 监盘 $_HyE%F#
82.observation 观察 xjxX4_
83.confirmation 函证 $i3`cX)g
84.computation 计算 h3\(660>$
85.analytical procedures 分析程序 "f3mi[
86.vouch 核对 8c%N+E]
87.trace 追查 y{P~!Yn|
88.audit sampling 审计抽样 U
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89.error 误差 ei]Q<vT6
90.expected error 预期误差 $K\;sn; |:
91.population 总体 ^{8CShUCv
92.sampling risk 抽样风险 ]d|M@v~c4
93.non- sampling risk 非抽样风险 voP#}fD
94.sampling unit 抽样单位 6khm@}}
95.statistical sampling 统计抽样 1csbuR?
96.tolerable error 可容忍误差 7oL:C
97.the risk of under reliance 信赖不足风险 -4J.YF>
98.the risk of over reliance 信赖过度风险 4eaH.&&
99.the risk of incorrect rejection 误拒风险 Gh3f^PWnc
100. the risk of incorrect acceptance 误受风险 Mg^A,8lrm
101.working trial balance 试算平衡表 G%jV}7h
102.index and cross-referencing 索引和交叉索引 tB}W
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103.cash receipt 现金收入 pZc`!f"
104.cash disbursement 现金支出 n-wOLH
105.bank statement 银行对账单 "x:-#2+h
106.bank reconciliation 银行存款余额调节表 "KC3+:tm
107.balance sheet date 资产负债表日 ?WS.RB e2
108.net realizable value 可变现净值 I[06R
109.storeroom 仓库 S!R(ae^}
110.sale invoice 销售发票 Q"LlBp>t|#
111.price list 价目表 7=wQ#bq"1P
112.positive confirmation request 积极式询证函 Z#;\Rb.x7
113.negative confirmation request 消极式询证函 tM
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114.purchase requisition 请购单 b!EqYT
115.receiving report 验收报告 *TxR2pC}
116.gross margin 毛利 S
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117.manufacturing overhead 制造费用 ?IO3w{fmH
118.material requisition 领料单 bg|=)sw4
119.inventory-taking 存货盘点 6UPGE",u
120.bond certificate 债券 WL\*g] K4
121.stock certificate 股票 :`@W`V?6-
122.audit report 审计报告 BMU#pK;P]
123.entity 被审计单位 pqb
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124.addressee of the audit report 审计报告的收件人 S.C7%XU
125.unqualified opinion 无保留意见 D_w<igu!3
126.qualified opinion 保留意见 |Y+[_D}
127.disclaimer of opinion 无法表示意见 +sd':vE
128.adverse opinion 否定意见 M?ElD1#Z
129 Auditors‘Report审计报告 q6
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130 internal audit内部审计 6k1_dRu
131 public sector audit政府审计 4`"Q!T_'
账项基础审计accounting number-based audit 7:C2xC
风险导向审计方法risk-oriented audit approach bU4\Yu