1.audit 审计 Fu^^i&
2.attestation erVO|<%=R
鉴证 Jv.UQ
3.credibility Q:ezifQ
可信赖程度 `GXkF:f=
4.audit of financial statements 财务报表审计 N41 R
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 nI0[;'Hn,
7.compilation 编制 Py`N
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8.reliability 可靠性 "T H6o:x
9.relevance 相关性 w,Ee>cV]a
10.professional skepticism 职业谨慎 QM?#{%31
11.objectivity 客观性 G|\^{5
12. professional competence 专业胜任能力 -R{V-
13.Senior/CPA-in-charge 项目经理 nk3y"ne7
14.audit engagement letter 业务约定书 1".v6caW
15.recurring audit 连续审计 0j C3fT!n
16.the client 委托人 <, 3ROo76
17.change CPA 更换注册会计师 "(qw-ki
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18.the existing CPA 现任注册会计师 s|y:UgD
19.the successor CPA 后任注册会计师 P]z[v)}
20.the preceding CPA前任注册会计师 #2iD'>bQ
21.issue the audit report 出具审计报告 y,pZTlE
22.expert 专家 Y'e eA 2O
23.the board of directors 董事会 kp\\"+,VC
24.knowledge of the entity‘ s business 了解被审计单位情况 _{jjgQJ5
25.assess material misstatement risks评估重大错报风险 0| ;
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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 ![f ![l
27.a general knowledge of ————- 初步了解―――的情况 _w*}\~`=^
28.a more knowledge of—————— 进一步了解的情况 pu,?<@0YK
29.the prior year‘s working papers 以前年度工作底稿 wW>)(&!F
30.minutes of meeting 会议纪要 2S' {!A
31.business risks 经营风险 h_
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32.appropriateness 适当性
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33.accounting estimate 会计估计 ~ H6r.:]
34.management representations 管理层声明 'EFyIVezg9
35.going concern assumption 持续经营假设 pStk/te,XK
36.audit plan 审计计划 6ksAc%|5
37.significant audit areas 重点审计领域 4~U'TE
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38.error 错误 X>?b
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39.fraud舞弊 F ]O$(7*
40.modified or additional procedures 修改或追加审计程序 $4MrP$4TI
41.misappropriation of assets 侵占资产 FYS/##r
42.transactions without substance 虚假交易 [=%TnT+^9
43.unusual pressures 异常压力 -7!&@wuQ
44.the suspected noncompliance 涉嫌存在违法行为 `>o?CIdp
45.materialiy 重要性 ;60.l!
46.exceed the materiality level 超过重要性水平 z6py"J@
47.approach the materiality level 接近重要性水平 lgpW@g
48.an acceptably low level 可接受水平 OCy0#aPRS
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 :iR \%
50.misstatements or omissions 错报或漏报 7RDDdF E!
51.aggregate 总计 . @Ut?G
52.subsequent events 期后事项 LK"
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53.adjust the financial statements 调整财务报表 ,7XtH>2s
54.perform additional audit procedures 实施追加的审计程序 XlI!{qj|
55.audit risk 审计风险 >R/$1e1Y
56.detection risk 检查风险 .d/:30Y
57.inappropriate audit opinion 不适当的审计意见 1
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58.material misstatement 重大的错报 SE7W F18A
59.tolerable misstatement 可容忍错报 5<L_|d)0"
60.the acceptable level of detection risk 可接受的检查风险 ,
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61.assessed level of material misstatement risk 重大错报风险的评估水平 m*X[ Jtr
62.simall business 小规模企业 NA,CZ
63.accounting system 会计系统 ;WL1B
64.test of control 控制测试 6dAEM;$_Z
65.walk-through test 穿行测试 ?X?&~3iD%
66.communication 沟通 r6'UUu
67.flow chart 流程图 /=uMk]h
68.reperformance of internal control 重新执行 Z>)][pL
69.audit evidence 审计证据 `]Bxn)b(
70.substantive procedures 实质性程序 Il.E
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71.assertions 认定 rw)kAe31
72.esistence 存在 y$81Zq
73.occurrence 发生 .}')f;jH5<
74.completeness 完整性 `MP|Ovns:H
75.rights and obligations 权利和义务 *Ywpz^2?:
76.valuation and allocation 计价和分摊 1+`l7'F
77.cutoff 截止 0N=X74
78.accuracy 准确性 8vk..!7n}
79.classification 分类
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80.inspection 检查 |+ge8uu?C
81.supervision of counting 监盘 w
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82.observation 观察 @5)
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83.confirmation 函证 midsnG+jnf
84.computation 计算 p1c3Q$>i
85.analytical procedures 分析程序 FZiW
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86.vouch 核对 c.\O/N
87.trace 追查 G1 o70
88.audit sampling 审计抽样 I &* _,d
89.error 误差 ?t@v&s
90.expected error 预期误差 W\f9jfD
91.population 总体 iA_8(Yo
92.sampling risk 抽样风险 Fyyg`J
93.non- sampling risk 非抽样风险 /9yaW7w
94.sampling unit 抽样单位 a:YI"*S
95.statistical sampling 统计抽样 m\/(w_/?
96.tolerable error 可容忍误差 vFrt|JC_{
97.the risk of under reliance 信赖不足风险 T2?HRx
98.the risk of over reliance 信赖过度风险 t)oa pIeIe
99.the risk of incorrect rejection 误拒风险
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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 b=a!j=-D
102.index and cross-referencing 索引和交叉索引 BcA31%
103.cash receipt 现金收入 RnfXN)+P
104.cash disbursement 现金支出 l6[lJ0Y
105.bank statement 银行对账单 y%]8'q$
106.bank reconciliation 银行存款余额调节表 "%8A:^1
107.balance sheet date 资产负债表日 ~fz[x 9\
108.net realizable value 可变现净值 m8+(%>+7
109.storeroom 仓库 vjViX<#(V
110.sale invoice 销售发票 e2$]g>
111.price list 价目表 u%O-;>J
112.positive confirmation request 积极式询证函 ~$O1`IT
113.negative confirmation request 消极式询证函 P4
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114.purchase requisition 请购单 :&'{mJW*{t
115.receiving report 验收报告 FqA3{
116.gross margin 毛利 [_y@M
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117.manufacturing overhead 制造费用 5CJZw3q
118.material requisition 领料单 E(<LvMiCa
119.inventory-taking 存货盘点 c(-
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120.bond certificate 债券 $7I]`Jt
121.stock certificate 股票 B'>*[!A
122.audit report 审计报告 qUhRu>
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 ^c9ThV.v
125.unqualified opinion 无保留意见 juToO
126.qualified opinion 保留意见 zW{ 6Eg
127.disclaimer of opinion 无法表示意见 P#GD?FUc
128.adverse opinion 否定意见 7x.%hRk
129 Auditors‘Report审计报告 @kngI7=E
130 internal audit内部审计 r
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131 public sector audit政府审计 >3;^l/2c
账项基础审计accounting number-based audit h"QbA"
风险导向审计方法risk-oriented audit approach FN"rZWM