1.audit 审计 kx{!b3"
2.attestation 3] 76fF\^[
鉴证 +d39f-[
3.credibility ;f%|3-q1[
可信赖程度 xncwYOz
4.audit of financial statements 财务报表审计 3Gd0E;3sk~
5.agreed-upon procedures 执行商定程序 ]T^i
s>
6.high levels of assurance 高水平保证 ;$!I&<)
7.compilation 编制 JTUNb'#RZ
8.reliability 可靠性 aRwnRii
9.relevance 相关性 |:2c$zq
10.professional skepticism 职业谨慎 jA`a/vWu
11.objectivity 客观性 '_o@VO
12. professional competence 专业胜任能力 9<cOYY
13.Senior/CPA-in-charge 项目经理 F6dr
14.audit engagement letter 业务约定书 ,sDr9h/'C3
15.recurring audit 连续审计
s4,(26y
16.the client 委托人 Qpu3(
`d<
17.change CPA 更换注册会计师 m6U8)!)T
18.the existing CPA 现任注册会计师 "!q?P"
@C
19.the successor CPA 后任注册会计师 l$XA5#k
20.the preceding CPA前任注册会计师 7rIlTrG
21.issue the audit report 出具审计报告 6P+DnS[]
22.expert 专家 X8CVY0<o
23.the board of directors 董事会 _01Px a2.
24.knowledge of the entity‘ s business 了解被审计单位情况 fIyPFqf7w)
25.assess material misstatement risks评估重大错报风险 7/>a:02
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 M+ aE
ma
27.a general knowledge of ————- 初步了解―――的情况 v2J0u:#,
28.a more knowledge of—————— 进一步了解的情况 RvW.@#EH0
29.the prior year‘s working papers 以前年度工作底稿 4v qNule
30.minutes of meeting 会议纪要 C1QWU5c v
31.business risks 经营风险 ;.s:X
32.appropriateness 适当性 ( u f5\}x
33.accounting estimate 会计估计 h5-
d;RKE
34.management representations 管理层声明 qG9qN.|dC
35.going concern assumption 持续经营假设 Z[}
$n-V
36.audit plan 审计计划 295w.X(J
37.significant audit areas 重点审计领域 f z%tA39m
38.error 错误 d8:C3R
39.fraud舞弊 Qp!J:YV
40.modified or additional procedures 修改或追加审计程序 (6k>FSpg
41.misappropriation of assets 侵占资产 'F5)ACA%
42.transactions without substance 虚假交易 hTw}X.<4
43.unusual pressures 异常压力 mo9$NGM&}
44.the suspected noncompliance 涉嫌存在违法行为 H#+xKYrp
45.materialiy 重要性 `d
*b]2
46.exceed the materiality level 超过重要性水平 Gvn : c/m;
47.approach the materiality level 接近重要性水平 !6E:5=L^
48.an acceptably low level 可接受水平 N!m%~kS9k<
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 lzfDH=&
50.misstatements or omissions 错报或漏报 O71BM@2<
51.aggregate 总计 ragSy8M
52.subsequent events 期后事项 rzV"Dm$'
53.adjust the financial statements 调整财务报表 NI\H
\#bJ
54.perform additional audit procedures 实施追加的审计程序 D5`(}
55.audit risk 审计风险 &@; RI~
56.detection risk 检查风险 kfCKhx
57.inappropriate audit opinion 不适当的审计意见 1+^n
!$
58.material misstatement 重大的错报 J @B4
R&V
59.tolerable misstatement 可容忍错报 XV5`QmB9
60.the acceptable level of detection risk 可接受的检查风险 M(5D'4.
61.assessed level of material misstatement risk 重大错报风险的评估水平
Qa?aL
62.simall business 小规模企业 JS7dsO0;
63.accounting system 会计系统 @?/\c:cp
64.test of control 控制测试 c[{UI
65.walk-through test 穿行测试 /"MJkM.~E
66.communication 沟通 C1 {ZW~"YI
67.flow chart 流程图 XnY"oDg^>
68.reperformance of internal control 重新执行 /q*KO\L
69.audit evidence 审计证据 IMaYEO[
70.substantive procedures 实质性程序 #=x+
[d+
71.assertions 认定 hbnS~sva
72.esistence 存在 rIlBH*aT
73.occurrence 发生 i+AUQ0Zbf6
74.completeness 完整性 .. UoyBV
75.rights and obligations 权利和义务 ;eh/_hPM
76.valuation and allocation 计价和分摊 oCA(FQ6
77.cutoff 截止 ]ym C3LV]
78.accuracy 准确性 ;]@exp5
79.classification 分类 4\1;A`2%0
80.inspection 检查 ee<H@LeG
81.supervision of counting 监盘 4:3_ER ]J
82.observation 观察 kW(Kh0x
83.confirmation 函证 {]["6V6W
84.computation 计算 8^T2^gs
85.analytical procedures 分析程序 %/%gMRXG2
86.vouch 核对 ~oFh>9u
87.trace 追查 hr1$1&p
88.audit sampling 审计抽样 kp; &cQu!
89.error 误差 @<5Tba>SC
90.expected error 预期误差 ^$}/|d(
91.population 总体
;q&0,B
92.sampling risk 抽样风险 6Pijvx^0
93.non- sampling risk 非抽样风险 J7m`]!*t
94.sampling unit 抽样单位 , QA9k$`
95.statistical sampling 统计抽样 P'F~\**5
96.tolerable error 可容忍误差 B~r
U1Y)
97.the risk of under reliance 信赖不足风险 K=o:V&
98.the risk of over reliance 信赖过度风险 Ge1duRGa
99.the risk of incorrect rejection 误拒风险 :ln/`_
100. the risk of incorrect acceptance 误受风险 UAKu_RO6S
101.working trial balance 试算平衡表 19&)Yd1
102.index and cross-referencing 索引和交叉索引 R9r)C{63S&
103.cash receipt 现金收入 Z+,CL/
104.cash disbursement 现金支出 wo]ks}9
105.bank statement 银行对账单 `x*/UCy\
106.bank reconciliation 银行存款余额调节表 OF-WUa4t
107.balance sheet date 资产负债表日 l# BZzJ?~
108.net realizable value 可变现净值 ;L$,gn5H
109.storeroom 仓库 b?>VPuyBb
110.sale invoice 销售发票 j"0rkN3$J
111.price list 价目表 GjL W`>
112.positive confirmation request 积极式询证函 aPt{C3<
113.negative confirmation request 消极式询证函 qzHU)Ns(_
114.purchase requisition 请购单 ]f5c\\)
115.receiving report 验收报告 U\?+s2I)v
116.gross margin 毛利 EO"6Dq(
117.manufacturing overhead 制造费用 cTy'JT7
118.material requisition 领料单 v!KJ|c@m
119.inventory-taking 存货盘点 K?JV
]^
120.bond certificate 债券 18rp;
l{
121.stock certificate 股票 yH+c#w
122.audit report 审计报告 tbS#^Y
123.entity 被审计单位 ovSH}h!
124.addressee of the audit report 审计报告的收件人
.=CH!{j
125.unqualified opinion 无保留意见 df yrn%^Ia
126.qualified opinion 保留意见 St_Sl:m$
127.disclaimer of opinion 无法表示意见 IG&B2*
128.adverse opinion 否定意见 2=O))^8
129 Auditors‘Report审计报告 #:Xa'D+
130 internal audit内部审计
&AJUY()8
131 public sector audit政府审计 !x6IV25
账项基础审计accounting number-based audit yE<,Z%J[n
风险导向审计方法risk-oriented audit approach 0yKhp:^