1.audit 审计 tr8Cx~<
2.attestation b6&NzUt34V
鉴证 {yMA7W7]
3.credibility :)95 b fa.
可信赖程度 3^> a TU<Z
4.audit of financial statements 财务报表审计 Aq%^>YAp
5.agreed-upon procedures 执行商定程序 bpa
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6.high levels of assurance 高水平保证 +wozjjc
7.compilation 编制 *)1Vs'!-
8.reliability 可靠性 h;qy5KS
9.relevance 相关性 m,C,<I|'d
10.professional skepticism 职业谨慎 S.|kg 2
11.objectivity 客观性 orH0M!OtS!
12. professional competence 专业胜任能力 J+jmSK%z
13.Senior/CPA-in-charge 项目经理 '<< ~wt
14.audit engagement letter 业务约定书 dqA[| bV
15.recurring audit 连续审计 Tw; qY
16.the client 委托人
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17.change CPA 更换注册会计师 'h> 5 &=r
18.the existing CPA 现任注册会计师 ]^jdO# #M
19.the successor CPA 后任注册会计师 +'KE T,
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告
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22.expert 专家 =4<S8Cp
23.the board of directors 董事会 r/hyW6e_
24.knowledge of the entity‘ s business 了解被审计单位情况 RS `9?c:
25.assess material misstatement risks评估重大错报风险 B36 puz 0{
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 &4&
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27.a general knowledge of ————- 初步了解―――的情况 s%[GQQ-N
28.a more knowledge of—————— 进一步了解的情况 l@r wf$ -
29.the prior year‘s working papers 以前年度工作底稿 igB rma Y'
30.minutes of meeting 会议纪要 !{ tiTA
31.business risks 经营风险 F] ? @X
32.appropriateness 适当性 aq+IC@O
33.accounting estimate 会计估计 I9un
34.management representations 管理层声明 $KWYe{#
35.going concern assumption 持续经营假设 }?]yxa ~
36.audit plan 审计计划 6$s0-{^
37.significant audit areas 重点审计领域 Secq^#]8
38.error 错误 RF~Ofi
39.fraud舞弊 MiH}VfI
40.modified or additional procedures 修改或追加审计程序 XL
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41.misappropriation of assets 侵占资产 N&^xq_ 9&
42.transactions without substance 虚假交易 HXfXb ^~
43.unusual pressures 异常压力 *H t*)l?
44.the suspected noncompliance 涉嫌存在违法行为 Mp"'?zf
45.materialiy 重要性 KBw9(
46.exceed the materiality level 超过重要性水平 R G0S
47.approach the materiality level 接近重要性水平 0vu KGjK
48.an acceptably low level 可接受水平 g:DTVq
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*nd
50.misstatements or omissions 错报或漏报 mvq7G
51.aggregate 总计 ^@`e
52.subsequent events 期后事项 % 7 v@n+Q
53.adjust the financial statements 调整财务报表 a,'Ncg
54.perform additional audit procedures 实施追加的审计程序 YYE8/\+B.
55.audit risk 审计风险 uR:=V9O
56.detection risk 检查风险 hzQ+9-qA
57.inappropriate audit opinion 不适当的审计意见 7AO3-;
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58.material misstatement 重大的错报 QGr\I/Y
59.tolerable misstatement 可容忍错报 zn
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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 =,4
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62.simall business 小规模企业 2:iYYRrg
63.accounting system 会计系统 _jTw iuMS-
64.test of control 控制测试
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65.walk-through test 穿行测试 ~ |'y+h
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66.communication 沟通 yS)- &t!;
67.flow chart 流程图 L n= >@
68.reperformance of internal control 重新执行 k%]DT.cE
69.audit evidence 审计证据 *
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70.substantive procedures 实质性程序 s[3![
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71.assertions 认定 VX;zZ`BJ
72.esistence 存在 cZe'!CQS
73.occurrence 发生 ZD)0P=%
74.completeness 完整性 V~
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75.rights and obligations 权利和义务 9p2>`L
76.valuation and allocation 计价和分摊 qE0FgqRB
77.cutoff 截止 =! N _^cb
78.accuracy 准确性 U=F-] lD
79.classification 分类 t=Z& eKDC
80.inspection 检查 "7kge z#Y
81.supervision of counting 监盘 .]j#y9>&w%
82.observation 观察 ik2-
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83.confirmation 函证 )X~Pr? 52?
84.computation 计算 }dX/Y /
85.analytical procedures 分析程序 >*`>0Q4y
86.vouch 核对 $5lW)q A
87.trace 追查 `6Ureui2?
88.audit sampling 审计抽样 ls" b#eFC#
89.error 误差 /M^V 2=
90.expected error 预期误差 .Vo"A uC}
91.population 总体 3@^>#U
92.sampling risk 抽样风险 k,,!P""
93.non- sampling risk 非抽样风险 6z#lN>Y-`
94.sampling unit 抽样单位 b JfD\
95.statistical sampling 统计抽样 bQwdgc),s{
96.tolerable error 可容忍误差 +{ xMIl_
97.the risk of under reliance 信赖不足风险 2{t)DUs
98.the risk of over reliance 信赖过度风险 x
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99.the risk of incorrect rejection 误拒风险 H]_WFiW-9
100. the risk of incorrect acceptance 误受风险 sDLS*467
101.working trial balance 试算平衡表 k42b:W5%
102.index and cross-referencing 索引和交叉索引 \6 \hnP
103.cash receipt 现金收入 #PPR "w2g
104.cash disbursement 现金支出 q
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105.bank statement 银行对账单 })20Zld}a
106.bank reconciliation 银行存款余额调节表 uAu( +zV2
107.balance sheet date 资产负债表日 J3;Tm~KJ_
108.net realizable value 可变现净值 V@vhj R4r\
109.storeroom 仓库 g4N %PV8
110.sale invoice 销售发票 Ia=_78MgZ
111.price list 价目表 +
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112.positive confirmation request 积极式询证函 gyi) T?uS)
113.negative confirmation request 消极式询证函 [ULwzjss#L
114.purchase requisition 请购单 j%p CuC&"
115.receiving report 验收报告 pC*BA<?Rg
116.gross margin 毛利 9i0M/v
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117.manufacturing overhead 制造费用 !|B3i_n
118.material requisition 领料单 b.#^sm//
119.inventory-taking 存货盘点 8 +"10q-
120.bond certificate 债券 aXe{U}eow
121.stock certificate 股票 EdEoXY-2
122.audit report 审计报告 0 Tc z[$?
123.entity 被审计单位 'pan9PW
124.addressee of the audit report 审计报告的收件人 [%)@|^hw91
125.unqualified opinion 无保留意见 |*:tyP%m^
126.qualified opinion 保留意见 #G3` p!"
127.disclaimer of opinion 无法表示意见 i{8]'fM
128.adverse opinion 否定意见 (lb6]MtTHY
129 Auditors‘Report审计报告 }6).|^]\'
130 internal audit内部审计 [UM Lx
131 public sector audit政府审计 tXt:HVN
账项基础审计accounting number-based audit u7HvdLql
风险导向审计方法risk-oriented audit approach T^~)jpkw
