1.audit 审计 m0*
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2.attestation S]o
鉴证 Ly<;x^D
3.credibility j(BS;J$i
可信赖程度 X
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4.audit of financial statements 财务报表审计 I L=v[)en4
5.agreed-upon procedures 执行商定程序 m ZhVpIUO
6.high levels of assurance 高水平保证 <F3sQAe
7.compilation 编制 q7]W
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8.reliability 可靠性 pd;-z
9.relevance 相关性 *~cs8<.!1
10.professional skepticism 职业谨慎 X|QCa@Foe
11.objectivity 客观性 VoyH:
12. professional competence 专业胜任能力 ^hHeH:@
13.Senior/CPA-in-charge 项目经理 &Kve vPF
14.audit engagement letter 业务约定书 1;xw)65
15.recurring audit 连续审计 8 (KfX%
16.the client 委托人 "[?/I3{E
17.change CPA 更换注册会计师 _%
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18.the existing CPA 现任注册会计师 =qtoDe
19.the successor CPA 后任注册会计师 Fp6Y Y
20.the preceding CPA前任注册会计师 z-gwNE{
21.issue the audit report 出具审计报告 9H
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22.expert 专家 1b7xw#gLx
23.the board of directors 董事会 !bcbzg2d&
24.knowledge of the entity‘ s business 了解被审计单位情况 Wi5|9
25.assess material misstatement risks评估重大错报风险 Ntnmd
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 u/[]g+
27.a general knowledge of ————- 初步了解―――的情况 QO7:iSZJ
28.a more knowledge of—————— 进一步了解的情况 ThlJhTh<%4
29.the prior year‘s working papers 以前年度工作底稿 UjDF
30.minutes of meeting 会议纪要 5An0DV5
31.business risks 经营风险 $.N~AA~0
32.appropriateness 适当性 U>+~.|'V9
33.accounting estimate 会计估计 $i@EfujY
34.management representations 管理层声明 mo,l`UL
35.going concern assumption 持续经营假设 (K6`nWk2
36.audit plan 审计计划 WDGGT.h G
37.significant audit areas 重点审计领域 KYu(H[a
38.error 错误 {~^)-^Wt:
39.fraud舞弊 @."o:K
40.modified or additional procedures 修改或追加审计程序 rc$!$~|I3Z
41.misappropriation of assets 侵占资产 M',D
42.transactions without substance 虚假交易 k
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43.unusual pressures 异常压力 9xQ8` 7
44.the suspected noncompliance 涉嫌存在违法行为 xNm32~
45.materialiy 重要性 j?f <hQ
46.exceed the materiality level 超过重要性水平 icul15'i
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 M#cr*%
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 kNj3!u$
50.misstatements or omissions 错报或漏报 (`]*Y(/2G
51.aggregate 总计 eM+;x\jo?
52.subsequent events 期后事项 >NRz*h #
53.adjust the financial statements 调整财务报表 klJ[ {p
54.perform additional audit procedures 实施追加的审计程序 ~snF20
55.audit risk 审计风险 "x;k'{S
56.detection risk 检查风险 L{LU@.;1
57.inappropriate audit opinion 不适当的审计意见 vNt>ESPB
58.material misstatement 重大的错报 6eT'[Umx
59.tolerable misstatement 可容忍错报 W
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60.the acceptable level of detection risk 可接受的检查风险 _Hu2[lV
61.assessed level of material misstatement risk 重大错报风险的评估水平 a9Fm Y`
62.simall business 小规模企业 kLVn(dC "
63.accounting system 会计系统 8q [
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64.test of control 控制测试 Ke?gz:9j
65.walk-through test 穿行测试 *sB-scD
66.communication 沟通 fHd!/%iG
67.flow chart 流程图 ;hA7<loY
68.reperformance of internal control 重新执行 H@MFj>~
69.audit evidence 审计证据 ]rg+nc3
70.substantive procedures 实质性程序 ~BvY8\@B
71.assertions 认定 Yc82vSG'
72.esistence 存在 0O#B'Uu
73.occurrence 发生 EotwUT|
74.completeness 完整性 8F^,8kIR
75.rights and obligations 权利和义务 l}0V+
76.valuation and allocation 计价和分摊 `GQiB]Z
77.cutoff 截止 Z SRRlkU
78.accuracy 准确性 %L
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79.classification 分类
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80.inspection 检查 w2d]96*kQe
81.supervision of counting 监盘 G|-\T(&J
82.observation 观察 lW$&fuDHF
83.confirmation 函证 Q*:h/Lhb&
84.computation 计算 pf8O`e,Awf
85.analytical procedures 分析程序 6%.
86.vouch 核对 BY*2y
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87.trace 追查 (~Uel1~@
88.audit sampling 审计抽样 c',:@2R
89.error 误差 Y#lk!#\Y
90.expected error 预期误差 u\XkXS`
91.population 总体 Hs%QEvZl
92.sampling risk 抽样风险 O wA~(
93.non- sampling risk 非抽样风险 2]D$|M?$~
94.sampling unit 抽样单位 eOehgU5x
95.statistical sampling 统计抽样 fJWxJSdi
96.tolerable error 可容忍误差 yQZ/,KX
97.the risk of under reliance 信赖不足风险 sLG>>d3R1
98.the risk of over reliance 信赖过度风险 {OO*iZ.O
99.the risk of incorrect rejection 误拒风险 nuSN)}b<Q
100. the risk of incorrect acceptance 误受风险 eA?uny
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101.working trial balance 试算平衡表 2;4]PRD6w
102.index and cross-referencing 索引和交叉索引 )@]6=*%
103.cash receipt 现金收入 c6,s+^^
104.cash disbursement 现金支出 A
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105.bank statement 银行对账单 VU! l50
106.bank reconciliation 银行存款余额调节表 tL~,ZCQz
107.balance sheet date 资产负债表日 xHJ8?bD p
108.net realizable value 可变现净值 EmX>T>~#D
109.storeroom 仓库 ({%oi h
110.sale invoice 销售发票 zb;(?!Bd#
111.price list 价目表 ]<kupaRQ
112.positive confirmation request 积极式询证函 RCBf;$O
113.negative confirmation request 消极式询证函 7m:|u*ij2~
114.purchase requisition 请购单 7uPZuXHxcu
115.receiving report 验收报告 ]C16y.
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116.gross margin 毛利 Y=vVxVI\
117.manufacturing overhead 制造费用 R"U/RS
118.material requisition 领料单
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119.inventory-taking 存货盘点 xF(
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120.bond certificate 债券 A*8m8Sh$
121.stock certificate 股票 e1
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122.audit report 审计报告
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123.entity 被审计单位 YV/>8*i
124.addressee of the audit report 审计报告的收件人 C.J`8@a]?
125.unqualified opinion 无保留意见 ;rB6u_5"I.
126.qualified opinion 保留意见 5Vp;dc
127.disclaimer of opinion 无法表示意见 Ap5}5 ewM
128.adverse opinion 否定意见 3CR@'
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129 Auditors‘Report审计报告 _wf5%(~b
130 internal audit内部审计 48 W.qzC
131 public sector audit政府审计 B_{HkQ.PW
账项基础审计accounting number-based audit Fe!D%p Qv
风险导向审计方法risk-oriented audit approach #zON_[+s9