1.audit 审计 KzZ!
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2.attestation S#qd#Zk|Y
鉴证 goi.'8M|/b
3.credibility ,+P!R0PNH
可信赖程度 I,vy__sZ
4.audit of financial statements 财务报表审计 DF'-dh</*
5.agreed-upon procedures 执行商定程序 Eom|*2vWIC
6.high levels of assurance 高水平保证 $78fR8|r-
7.compilation 编制 F"j0;}+N
8.reliability 可靠性 l2>G +t (,
9.relevance 相关性 9@Yk8
10.professional skepticism 职业谨慎 XJsHy_6
11.objectivity 客观性 8qn1?Lb
12. professional competence 专业胜任能力 QJp
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13.Senior/CPA-in-charge 项目经理 QRXsLdf$$
14.audit engagement letter 业务约定书 elb|=J`M0
15.recurring audit 连续审计
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16.the client 委托人 =6imrRaaV
17.change CPA 更换注册会计师 CQ2{5
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 Wm4@+}
20.the preceding CPA前任注册会计师 B;[{7J]
21.issue the audit report 出具审计报告 Z5;1ySn{
22.expert 专家 VYkOJAEBg
23.the board of directors 董事会 p*F&G=ZE
24.knowledge of the entity‘ s business 了解被审计单位情况 /ZZo`
25.assess material misstatement risks评估重大错报风险 kVw5z3]Xg
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 d/Xbk%`p
27.a general knowledge of ————- 初步了解―――的情况 0Psp/H%
28.a more knowledge of—————— 进一步了解的情况 2}>jq8Y47
29.the prior year‘s working papers 以前年度工作底稿 ,xB&{J
30.minutes of meeting 会议纪要 oAe]/ j$
31.business risks 经营风险 I\PhgFt@O
32.appropriateness 适当性 y.2_5&e/
33.accounting estimate 会计估计 R_\{a*lV0
34.management representations 管理层声明 Y8`4K* 58%
35.going concern assumption 持续经营假设 zx'G0Z9]
36.audit plan 审计计划 ?1i>b->
37.significant audit areas 重点审计领域 n;Tpf<*U
38.error 错误 9=pG$+01OR
39.fraud舞弊 5b3Wt7
40.modified or additional procedures 修改或追加审计程序 :}TT1@
41.misappropriation of assets 侵占资产 eX7Ev'(H
42.transactions without substance 虚假交易 i
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43.unusual pressures 异常压力 y7dnXO!g9-
44.the suspected noncompliance 涉嫌存在违法行为 /J`8Gk59
45.materialiy 重要性 rA&|!1q"B
46.exceed the materiality level 超过重要性水平 Zalgg/.
47.approach the materiality level 接近重要性水平 .2/(G{}U
48.an acceptably low level 可接受水平 g
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 a \B<(R.
50.misstatements or omissions 错报或漏报 CFAz/x@%
51.aggregate 总计 -X5rGp++
52.subsequent events 期后事项 !YSAQi
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53.adjust the financial statements 调整财务报表 ~F^=7oq
54.perform additional audit procedures 实施追加的审计程序 6c>t|=Ss(
55.audit risk 审计风险 1@RctI_}
56.detection risk 检查风险 v5i[jM8
57.inappropriate audit opinion 不适当的审计意见 !=--pb
58.material misstatement 重大的错报 gBUtv|(@>[
59.tolerable misstatement 可容忍错报 #ebT$hf30
60.the acceptable level of detection risk 可接受的检查风险 Bu">)AnN
61.assessed level of material misstatement risk 重大错报风险的评估水平 L)&?$V
62.simall business 小规模企业 Kf2*|ZHj
63.accounting system 会计系统 <Rob.x3
64.test of control 控制测试 YUJlQ2e(
65.walk-through test 穿行测试 p}_bu@;.Z
66.communication 沟通 1u75
67.flow chart 流程图 A;m)/@
68.reperformance of internal control 重新执行 @4Z>;
69.audit evidence 审计证据 H>_ FCV8
70.substantive procedures 实质性程序 3g9xTG);eA
71.assertions 认定 ==`K$rM
72.esistence 存在 I
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73.occurrence 发生 `YAqR?Xj_<
74.completeness 完整性 % ribxgmd
75.rights and obligations 权利和义务 &10vdAnBRC
76.valuation and allocation 计价和分摊 1U.se`L
77.cutoff 截止 o{pQDI {R
78.accuracy 准确性 )(TaVHJR
79.classification 分类 JVf8KHDj
80.inspection 检查 k-xh-&
81.supervision of counting 监盘 [5,aBf)X
82.observation 观察 |lOxRUf~
83.confirmation 函证 7'Y 3T[
84.computation 计算 "pdmz+k8S
85.analytical procedures 分析程序 ?Z
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86.vouch 核对 ~'K
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87.trace 追查 7kx)/Rw\B
88.audit sampling 审计抽样 ]WR+>)ERb
89.error 误差 ;0O3b
90.expected error 预期误差 zm)
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91.population 总体 DxR__
92.sampling risk 抽样风险 Pe8WBr;`
93.non- sampling risk 非抽样风险 `Gzukh
94.sampling unit 抽样单位 \.2?951}
95.statistical sampling 统计抽样 :&}(?=<R}L
96.tolerable error 可容忍误差 W_9-JM(r
97.the risk of under reliance 信赖不足风险 =($RT
98.the risk of over reliance 信赖过度风险 wv<D%nF2|
99.the risk of incorrect rejection 误拒风险 *Uie{^p?
100. the risk of incorrect acceptance 误受风险 3Ba>a(E
101.working trial balance 试算平衡表 dawe!w!
102.index and cross-referencing 索引和交叉索引 /R^Moj<
103.cash receipt 现金收入 0? (
104.cash disbursement 现金支出 =Ig'Aw$ x
105.bank statement 银行对账单 Iq0_X7:{QI
106.bank reconciliation 银行存款余额调节表 ?r0#{x~
107.balance sheet date 资产负债表日 JO\Tf."a \
108.net realizable value 可变现净值 oGx OJyD
109.storeroom 仓库 Ls )y.u
110.sale invoice 销售发票 0b+OB pqN
111.price list 价目表 0ohpJh61Q
112.positive confirmation request 积极式询证函 >Lp^QP1gU
113.negative confirmation request 消极式询证函 W&ya_iP~C
114.purchase requisition 请购单 ."Wdpf`~
115.receiving report 验收报告 _"_ W KlN
116.gross margin 毛利 ^
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117.manufacturing overhead 制造费用 }Iz'#I
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118.material requisition 领料单 exrsYo!%
119.inventory-taking 存货盘点 CwZ+Pn0
120.bond certificate 债券 _+YCwg
121.stock certificate 股票 U1bhd}MoR
122.audit report 审计报告 azR<Y_tw
123.entity 被审计单位 5A /8G}'XZ
124.addressee of the audit report 审计报告的收件人 Q1 ?O~ao
125.unqualified opinion 无保留意见 '#gd19#
126.qualified opinion 保留意见 3XdN\xc
127.disclaimer of opinion 无法表示意见 4wh_iO
128.adverse opinion 否定意见 ?F]Yebp^
129 Auditors‘Report审计报告 B?9K! c
130 internal audit内部审计 ,}2yxo;i
131 public sector audit政府审计 ?rID fEvV
账项基础审计accounting number-based audit cZI )lX
风险导向审计方法risk-oriented audit approach w|:UTJ>@