1.audit 审计 (y]Z *p:EW
2.attestation vcu@_N 1Dc
鉴证 ]\^O(BzB
3.credibility &'fER-
可信赖程度 }BC%(ZH6
4.audit of financial statements 财务报表审计 X\;:aRDS
5.agreed-upon procedures 执行商定程序 yx|iZhK0:}
6.high levels of assurance 高水平保证 .hx(9
7.compilation 编制 i5TGK#3o
8.reliability 可靠性 _$AM=?P&
9.relevance 相关性 M584dMM
10.professional skepticism 职业谨慎 i+O7," (@
11.objectivity 客观性 14'\@xJMM
12. professional competence 专业胜任能力 4ekwmw(ox
13.Senior/CPA-in-charge 项目经理 1@OpvO5
14.audit engagement letter 业务约定书 C1NU6iV^z
15.recurring audit 连续审计
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16.the client 委托人 _3 3 b %
17.change CPA 更换注册会计师 Zm0VaOT $I
18.the existing CPA 现任注册会计师 eaf-_#qb
19.the successor CPA 后任注册会计师 mce qZv
20.the preceding CPA前任注册会计师 a9e0lW:=c
21.issue the audit report 出具审计报告 3/]1m9x
22.expert 专家 vU%K%-yXG7
23.the board of directors 董事会 nlB'@r
24.knowledge of the entity‘ s business 了解被审计单位情况 1?&|V1vc
25.assess material misstatement risks评估重大错报风险 B<EqzP*#
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^Saf
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27.a general knowledge of ————- 初步了解―――的情况 CqEbQ>?
28.a more knowledge of—————— 进一步了解的情况 3]vVuQK .
29.the prior year‘s working papers 以前年度工作底稿 |c0^7vrC
30.minutes of meeting 会议纪要 01o<eZ,
31.business risks 经营风险 8/>.g.]
32.appropriateness 适当性 t4UK~ {gh
33.accounting estimate 会计估计 #3*cA!V.<
34.management representations 管理层声明 HFP'b=?`]|
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 wY ItG"+6
37.significant audit areas 重点审计领域 +&7V@
38.error 错误 `l]Lvk8O
39.fraud舞弊 %WU=Vy 4
40.modified or additional procedures 修改或追加审计程序 c"tlNf?
41.misappropriation of assets 侵占资产 RI8*'~ix]
42.transactions without substance 虚假交易 8gNTW7W/
43.unusual pressures 异常压力 _0$>LWO~
44.the suspected noncompliance 涉嫌存在违法行为 q`p0ul,n
45.materialiy 重要性 8WV5'cX
46.exceed the materiality level 超过重要性水平 /#vt\I<x
47.approach the materiality level 接近重要性水平 H4`>B>\
48.an acceptably low level 可接受水平
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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 8F>9CO:&N
50.misstatements or omissions 错报或漏报 p7> 9
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51.aggregate 总计 +#wVe
52.subsequent events 期后事项 aR3jeB,=x
53.adjust the financial statements 调整财务报表 M <J
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54.perform additional audit procedures 实施追加的审计程序 (km
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55.audit risk 审计风险 ,X3D<wl
56.detection risk 检查风险 yL
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57.inappropriate audit opinion 不适当的审计意见 >8{w0hh;
58.material misstatement 重大的错报 mQ1
59.tolerable misstatement 可容忍错报 ;!f~
60.the acceptable level of detection risk 可接受的检查风险 c&bhb[
61.assessed level of material misstatement risk 重大错报风险的评估水平 uT=r*p(v
62.simall business 小规模企业 })]
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63.accounting system 会计系统 1y:fH4V
64.test of control 控制测试 )T9Cv8
65.walk-through test 穿行测试
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66.communication 沟通 (5]
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67.flow chart 流程图 95IP_1}?
68.reperformance of internal control 重新执行 1/mB
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69.audit evidence 审计证据 qnya
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70.substantive procedures 实质性程序 W3[>IH"+
71.assertions 认定 =_=%1rI~
72.esistence 存在 yg8= G vO
73.occurrence 发生 G.O;[(3ab
74.completeness 完整性 [?N,3
75.rights and obligations 权利和义务 `=pA;R
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76.valuation and allocation 计价和分摊 5yt= ~
77.cutoff 截止 l4$ sku-
78.accuracy 准确性 r&xIVFPI[
79.classification 分类 QaLaw-lx
80.inspection 检查 OMk3\FV2Z
81.supervision of counting 监盘 Dn<3#V
82.observation 观察 4r_*: $g
83.confirmation 函证 ;iYCeL(
84.computation 计算 X,+a 6F
85.analytical procedures 分析程序 ~6t<`&f
86.vouch 核对 V?yQm4
87.trace 追查 Da)p%E>Q
88.audit sampling 审计抽样 ,? <;zq
89.error 误差 <=_!8A
90.expected error 预期误差 8aHE=x/TL
91.population 总体 >!Y#2]@}o
92.sampling risk 抽样风险 "Ia.$,k9
93.non- sampling risk 非抽样风险 IR3SP[K"
94.sampling unit 抽样单位 4P?`<
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95.statistical sampling 统计抽样 f%n ;Z}=
96.tolerable error 可容忍误差 OU` !c[O
97.the risk of under reliance 信赖不足风险 (D[~Z!
98.the risk of over reliance 信赖过度风险 H[:lQ\
99.the risk of incorrect rejection 误拒风险 au1
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100. the risk of incorrect acceptance 误受风险 "
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101.working trial balance 试算平衡表 :mDOqlXW/
102.index and cross-referencing 索引和交叉索引 1O,5bi>t7
103.cash receipt 现金收入 @?J7=}bzz
104.cash disbursement 现金支出 FT>>XP8
105.bank statement 银行对账单 o_=4Ex
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106.bank reconciliation 银行存款余额调节表 ?A\+s,9
107.balance sheet date 资产负债表日 z2Wblh"_
108.net realizable value 可变现净值 lGK7XAx,
109.storeroom 仓库 unFm~rcf
110.sale invoice 销售发票
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111.price list 价目表 lAG@nh^
112.positive confirmation request 积极式询证函 \c{sG\ >
113.negative confirmation request 消极式询证函 O0r vr$.
114.purchase requisition 请购单 ,Gbc4x
115.receiving report 验收报告 id+EBVHAd
116.gross margin 毛利 l#]#_
117.manufacturing overhead 制造费用 3%Q<K=jy
118.material requisition 领料单 euV!U}Xr
119.inventory-taking 存货盘点 \2~\c#-k
120.bond certificate 债券 Q;l%@)m+~
121.stock certificate 股票 ~C>;0a;<:
122.audit report 审计报告 ^-Arfm%dn
123.entity 被审计单位 ,>qtnwvlHP
124.addressee of the audit report 审计报告的收件人 $<=d[6
125.unqualified opinion 无保留意见 M`Wk@t6>
126.qualified opinion 保留意见 -#;ZZ\fdj
127.disclaimer of opinion 无法表示意见 _IEbRVpb
128.adverse opinion 否定意见 ?
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129 Auditors‘Report审计报告 7Q'u>
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130 internal audit内部审计 dg*xo9Xi`
131 public sector audit政府审计 h5@7@w%
账项基础审计accounting number-based audit _7u&.l<;
风险导向审计方法risk-oriented audit approach ~mvv
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