1.audit 审计 |1T2<ZT
2.attestation 0)yvyQ5
鉴证 S=eY`,'#R
3.credibility q`"gT;3S
可信赖程度 hgfCM
4.audit of financial statements 财务报表审计 7evE;KL
5.agreed-upon procedures 执行商定程序 \96?OCdr
6.high levels of assurance 高水平保证 &AZr(>
7.compilation 编制 aoI{<,(
8.reliability 可靠性 C;G~_if4PR
9.relevance 相关性 e@NS=U` <
10.professional skepticism 职业谨慎 T AwA)Zg
11.objectivity 客观性 3oE *86
12. professional competence 专业胜任能力 6_^u}me
13.Senior/CPA-in-charge 项目经理 a}hpcr({?
14.audit engagement letter 业务约定书 R`!x<J
15.recurring audit 连续审计 #wk'&XsC#z
16.the client 委托人 -81usu&NH
17.change CPA 更换注册会计师 [@uL)*o_#
18.the existing CPA 现任注册会计师 q 1Rk'k4+
19.the successor CPA 后任注册会计师 `GqS.O}C
20.the preceding CPA前任注册会计师 1EyM,$On
21.issue the audit report 出具审计报告 [ -{L@
22.expert 专家 mI@E>VCV[
23.the board of directors 董事会 ]y2(ZTNTs
24.knowledge of the entity‘ s business 了解被审计单位情况 ,*
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25.assess material misstatement risks评估重大错报风险 e~i
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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 ncu
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27.a general knowledge of ————- 初步了解―――的情况 4F??9o8 }
28.a more knowledge of—————— 进一步了解的情况 bo0m/hVU
29.the prior year‘s working papers 以前年度工作底稿 _udH(NC
30.minutes of meeting 会议纪要 ~{=+dQ
31.business risks 经营风险 =S|SQz5%w
32.appropriateness 适当性 *&% kkbA
33.accounting estimate 会计估计
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34.management representations 管理层声明 " <m)Fh;
35.going concern assumption 持续经营假设 CL
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36.audit plan 审计计划 ]uWx<aDB
37.significant audit areas 重点审计领域 b U-Cd
38.error 错误 N$6Rg1
39.fraud舞弊 [JO'ta
40.modified or additional procedures 修改或追加审计程序 .px*.e s
41.misappropriation of assets 侵占资产 zY bSv~)
42.transactions without substance 虚假交易 <6Y o%xt
43.unusual pressures 异常压力 Fwm{oypg%
44.the suspected noncompliance 涉嫌存在违法行为 "m3u}!`3
45.materialiy 重要性 wHx1CXC
46.exceed the materiality level 超过重要性水平 p*-o33Ve
47.approach the materiality level 接近重要性水平 ?Q]&d!UCs
48.an acceptably low level 可接受水平 n^UrHHO
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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 4IG'Tm
50.misstatements or omissions 错报或漏报 o/CSIvz1
51.aggregate 总计 gk>A
52.subsequent events 期后事项 kC!7<%(
53.adjust the financial statements 调整财务报表 8]YFlW9
54.perform additional audit procedures 实施追加的审计程序 zX"@QB3E
55.audit risk 审计风险 )z=`,\&p:
56.detection risk 检查风险 n,wLk./`
57.inappropriate audit opinion 不适当的审计意见 :05>~bn>pC
58.material misstatement 重大的错报 E;@`{ v
59.tolerable misstatement 可容忍错报 sc@v\J;k
60.the acceptable level of detection risk 可接受的检查风险 Vx~[;*{,C9
61.assessed level of material misstatement risk 重大错报风险的评估水平 BikmA
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62.simall business 小规模企业 ujXC#r&
63.accounting system 会计系统 $83
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64.test of control 控制测试 C8
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65.walk-through test 穿行测试 j;=+5PY
66.communication 沟通 {[m %1O1
67.flow chart 流程图 erdWGUfQOe
68.reperformance of internal control 重新执行 vh"zYl`
69.audit evidence 审计证据 >/. -N
70.substantive procedures 实质性程序 LrX7WI
71.assertions 认定 A%Pjg1(uX
72.esistence 存在 _Su?
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73.occurrence 发生 $Dxz21|P7
74.completeness 完整性 KA0Ui,q3
75.rights and obligations 权利和义务 Co4QWyt:
76.valuation and allocation 计价和分摊 -|~6Zf"
77.cutoff 截止 yxf|Njo0
78.accuracy 准确性 ?}D@{%O3T
79.classification 分类 CSN]k)\N(
80.inspection 检查 Sy6Y3 ~7
81.supervision of counting 监盘 %4Y/-xF}9,
82.observation 观察 V)mRG`L
83.confirmation 函证 jQFAlO(E':
84.computation 计算 nr
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85.analytical procedures 分析程序 6wYd)MDLL
86.vouch 核对 X|{TwmHd
87.trace 追查 |bk.gh
88.audit sampling 审计抽样 il(dVW
89.error 误差 C_rlbl
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90.expected error 预期误差 fil
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91.population 总体 >)YaWcI
92.sampling risk 抽样风险 th}Q`vg0
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 t4R=$
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95.statistical sampling 统计抽样 X-|Lg.s
96.tolerable error 可容忍误差 6J9^:gXW~
97.the risk of under reliance 信赖不足风险 f}PT3
98.the risk of over reliance 信赖过度风险 HFu#-}iNV
99.the risk of incorrect rejection 误拒风险 Cu3^de@h
100. the risk of incorrect acceptance 误受风险 9+)5 #!0
101.working trial balance 试算平衡表 \Bg;}\8
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102.index and cross-referencing 索引和交叉索引 v}XMFC !
103.cash receipt 现金收入 +@ga
104.cash disbursement 现金支出 Zg"g/I.+d
105.bank statement 银行对账单 w[~O@:`]<o
106.bank reconciliation 银行存款余额调节表 O~N0JK_>
107.balance sheet date 资产负债表日 MDGD*Qn~
108.net realizable value 可变现净值 >T[1=;o]
109.storeroom 仓库 ;i\m:8!;
110.sale invoice 销售发票 -.
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111.price list 价目表 `bw>.Ay
112.positive confirmation request 积极式询证函 1K.i>]}>
113.negative confirmation request 消极式询证函 {s&6C-
114.purchase requisition 请购单 ]|ew!N$ar=
115.receiving report 验收报告 J8
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116.gross margin 毛利 M >#kfSF+
117.manufacturing overhead 制造费用 u;R<
118.material requisition 领料单 qN%i$mJTo
119.inventory-taking 存货盘点 &sleV5V
120.bond certificate 债券 x
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121.stock certificate 股票 ys`"-o[*
122.audit report 审计报告 0\*[7!`s
123.entity 被审计单位 %g1:yx
124.addressee of the audit report 审计报告的收件人 K;Qlg{v
125.unqualified opinion 无保留意见 lcR53X
126.qualified opinion 保留意见 @}k5rcQ*/
127.disclaimer of opinion 无法表示意见 [+<lm
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128.adverse opinion 否定意见 *Y8nea^$
129 Auditors‘Report审计报告 {WfZE&B
130 internal audit内部审计 j#mo Vq
131 public sector audit政府审计 {
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账项基础审计accounting number-based audit 'au7rX(
风险导向审计方法risk-oriented audit approach .21[3.bp/q