1.audit 审计 ;%Hf)F
2.attestation -*a?<ES`
鉴证 3yA2WW
3.credibility EQ<RDhC@b
可信赖程度 EJ84rSp
4.audit of financial statements 财务报表审计 @|\R}k
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5.agreed-upon procedures 执行商定程序 %ow^dzW
6.high levels of assurance 高水平保证 z[EFQ^*>
7.compilation 编制 {9LWUCpsf
8.reliability 可靠性 wy,p&g)>
9.relevance 相关性 p$E8Bn%[
10.professional skepticism 职业谨慎 YB,t0%vTJw
11.objectivity 客观性 '5KeL3J;
12. professional competence 专业胜任能力 e]Fp=*#
13.Senior/CPA-in-charge 项目经理 $`VFdAe
14.audit engagement letter 业务约定书 }{[mrG
15.recurring audit 连续审计 +iO/m
16.the client 委托人 Uf\nFB? ^
17.change CPA 更换注册会计师 beXNrf=bG
18.the existing CPA 现任注册会计师 ihCIh6
19.the successor CPA 后任注册会计师 o<i,*y88
20.the preceding CPA前任注册会计师 b)#Oc,
21.issue the audit report 出具审计报告 kA wNly
22.expert 专家 V5`^Y=X(%
23.the board of directors 董事会 "v-(g
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24.knowledge of the entity‘ s business 了解被审计单位情况 @b#^ -
25.assess material misstatement risks评估重大错报风险 kAA>FI6
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 TX [%(ft
27.a general knowledge of ————- 初步了解―――的情况 #z'uRHx%=0
28.a more knowledge of—————— 进一步了解的情况 od' /%
29.the prior year‘s working papers 以前年度工作底稿 sTRJ:fR
30.minutes of meeting 会议纪要 2aN<w'pA
31.business risks 经营风险 ~b~2
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32.appropriateness 适当性 : 9t4s#.
33.accounting estimate 会计估计 V5f9]D
34.management representations 管理层声明 bGF7Zh9
35.going concern assumption 持续经营假设 dt}_D={Be
36.audit plan 审计计划 Z{6kWA3Kk
37.significant audit areas 重点审计领域 %@"!8Y(j
38.error 错误 J% H;%ROx
39.fraud舞弊 >Z.\J2wM<j
40.modified or additional procedures 修改或追加审计程序 *l&S-=]
41.misappropriation of assets 侵占资产 rjx6Djo>
42.transactions without substance 虚假交易 {'En\e
43.unusual pressures 异常压力 N_pUv
44.the suspected noncompliance 涉嫌存在违法行为 Ev"|FTI/
45.materialiy 重要性 <[:o !$
46.exceed the materiality level 超过重要性水平 Y?J"wdWJNB
47.approach the materiality level 接近重要性水平 Nes=;%&]G
48.an acceptably low level 可接受水平 W,^W^:m-x
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|7a_s4(
50.misstatements or omissions 错报或漏报 Kf tgOG
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51.aggregate 总计 `Z"Q^
52.subsequent events 期后事项 ?p<.Fv8.
53.adjust the financial statements 调整财务报表 EZ;"'4;W
54.perform additional audit procedures 实施追加的审计程序 $Fkaa<9;P
55.audit risk 审计风险 b89a)k>^g
56.detection risk 检查风险 5{e,L>H<
57.inappropriate audit opinion 不适当的审计意见 q#w8wH"
58.material misstatement 重大的错报 C)'q
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59.tolerable misstatement 可容忍错报 {--0z3n>
60.the acceptable level of detection risk 可接受的检查风险 %WTEv?I{Ga
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ian[LbCWB
62.simall business 小规模企业 yXI >I
63.accounting system 会计系统 (Rt7%{*
64.test of control 控制测试 ~
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65.walk-through test 穿行测试
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66.communication 沟通 b$%0.s
67.flow chart 流程图 >MK>gLg}!
68.reperformance of internal control 重新执行 ;5-r_D;9
69.audit evidence 审计证据 <@wj7\pQ
70.substantive procedures 实质性程序 L( T12s
71.assertions 认定 ML;*e "$
72.esistence 存在 Wq*b~Lw
73.occurrence 发生 qyC=(v
74.completeness 完整性 E%oY7.~-
75.rights and obligations 权利和义务 W[EKD 7
76.valuation and allocation 计价和分摊
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77.cutoff 截止 @%k}FL=:t(
78.accuracy 准确性 Q+4tIrd+
79.classification 分类 4P^6oh0"
80.inspection 检查 F
81.supervision of counting 监盘 jls-@Wl
82.observation 观察 -7J| l
83.confirmation 函证 Y!iZW
84.computation 计算 `w
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85.analytical procedures 分析程序 s,#>m*Rh
86.vouch 核对 |@NiW\O
87.trace 追查 kmzH'wktt
88.audit sampling 审计抽样 lj+u@Z<xA
89.error 误差 V%$/#sza
90.expected error 预期误差 ,h"-
91.population 总体 F}Vr:~
92.sampling risk 抽样风险 "ju6XdZ
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93.non- sampling risk 非抽样风险 4_Dp+^JF
94.sampling unit 抽样单位 [Nn`l,
95.statistical sampling 统计抽样 X7k.zlH7T
96.tolerable error 可容忍误差 iq(
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97.the risk of under reliance 信赖不足风险 r.7$&BCng
98.the risk of over reliance 信赖过度风险 .bB
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99.the risk of incorrect rejection 误拒风险 WAdCF-S
100. the risk of incorrect acceptance 误受风险 V#VN%{
101.working trial balance 试算平衡表 Xpzfm7CB/
102.index and cross-referencing 索引和交叉索引 =zQN[
103.cash receipt 现金收入 eX@L3BKp
104.cash disbursement 现金支出 N F)~W#
105.bank statement 银行对账单 (o3
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106.bank reconciliation 银行存款余额调节表 :
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107.balance sheet date 资产负债表日 k)EX(T\
108.net realizable value 可变现净值 4apL4E"r
109.storeroom 仓库 ;b-XWK=
110.sale invoice 销售发票 J:V?EE,\-
111.price list 价目表 95el'K[R
112.positive confirmation request 积极式询证函 vWAL^?HUP
113.negative confirmation request 消极式询证函 lNSLs"x^
114.purchase requisition 请购单 ;!(<s,c#:
115.receiving report 验收报告 P.gb1$7<
116.gross margin 毛利 '7O3/GDK
117.manufacturing overhead 制造费用 oJN#C%r7
118.material requisition 领料单 5\z`-)
119.inventory-taking 存货盘点 Omd
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120.bond certificate 债券 y5!KX AQ%
121.stock certificate 股票
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122.audit report 审计报告 m *JaXa
123.entity 被审计单位 4?B\O`sy.
124.addressee of the audit report 审计报告的收件人 |\pbir
125.unqualified opinion 无保留意见 SL5Ai/X0N
126.qualified opinion 保留意见 X&kp;W
127.disclaimer of opinion 无法表示意见 om1e
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128.adverse opinion 否定意见 K6R.@BMN
129 Auditors‘Report审计报告 9T<x&
130 internal audit内部审计 KCs[/]
131 public sector audit政府审计 B_.%i+ZZ
账项基础审计accounting number-based audit ;+ "+3
风险导向审计方法risk-oriented audit approach 5{g?,/(