1.audit 审计 T ;vF(
2.attestation H5]^
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鉴证 a,+@|TJ,i
3.credibility T[4<R 5}
可信赖程度 (v|}\?L
4.audit of financial statements 财务报表审计 k^%B5
5.agreed-upon procedures 执行商定程序 %]6~Eq%s
6.high levels of assurance 高水平保证 (85Fv&a
7.compilation 编制 <Ib[82PU
8.reliability 可靠性 4*mS y
9.relevance 相关性 AfP'EP0m
10.professional skepticism 职业谨慎 RE=+Dz{
11.objectivity 客观性 E)7F\ w
12. professional competence 专业胜任能力 CQr<N w
13.Senior/CPA-in-charge 项目经理 GbA.UM~
14.audit engagement letter 业务约定书 eK
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15.recurring audit 连续审计 \uq/x^?yo
16.the client 委托人 n;p:=\uN
17.change CPA 更换注册会计师 Fxqp-}:
18.the existing CPA 现任注册会计师 L%$|^T=%
19.the successor CPA 后任注册会计师 /`;n@0k>2
20.the preceding CPA前任注册会计师 )0e2ic/
21.issue the audit report 出具审计报告 a9
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22.expert 专家 Cb@3M"1:
23.the board of directors 董事会 >'xGp7}y
24.knowledge of the entity‘ s business 了解被审计单位情况 u#A<hq;
25.assess material misstatement risks评估重大错报风险 V &|Ed
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c.f"Gv
27.a general knowledge of ————- 初步了解―――的情况 }^*F59>H
28.a more knowledge of—————— 进一步了解的情况 rVa?JvDO=
29.the prior year‘s working papers 以前年度工作底稿 kR@Yl Yo
30.minutes of meeting 会议纪要 m6yIR6H
31.business risks 经营风险
uV hCxUMQ
32.appropriateness 适当性 tpEI(9>
33.accounting estimate 会计估计 s/e"'Hz
34.management representations 管理层声明 xc:!cA{V
35.going concern assumption 持续经营假设 j0GMTri3
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 Enq|Y$qm
38.error 错误 16EVl~LN
39.fraud舞弊 r-IVb&uFb
40.modified or additional procedures 修改或追加审计程序 <{:
41.misappropriation of assets 侵占资产 bo=ZM9
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 @[?!s%*2
44.the suspected noncompliance 涉嫌存在违法行为 #4h+j%y[H
45.materialiy 重要性 $hVYTy~}
46.exceed the materiality level 超过重要性水平 ia{c
47.approach the materiality level 接近重要性水平 Btd Xv4V
48.an acceptably low level 可接受水平 LaIJ1jf
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 xf>
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50.misstatements or omissions 错报或漏报 XC3Kh^
51.aggregate 总计 W*:,m8wk
52.subsequent events 期后事项 %T=A{<[`
53.adjust the financial statements 调整财务报表 O:/yAc`
54.perform additional audit procedures 实施追加的审计程序 25|8nfeC5
55.audit risk 审计风险 @l
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56.detection risk 检查风险 rf9_
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57.inappropriate audit opinion 不适当的审计意见 h2;z4
58.material misstatement 重大的错报 PS" .R_"
59.tolerable misstatement 可容忍错报 o:dR5v
60.the acceptable level of detection risk 可接受的检查风险 "4j:[9vR\
61.assessed level of material misstatement risk 重大错报风险的评估水平 `}no9$l~
62.simall business 小规模企业 |m?vVLq
63.accounting system 会计系统 DrvtH+e
64.test of control 控制测试 &~f3 psA
65.walk-through test 穿行测试 aSYs_?&.
66.communication 沟通 7W9d6i)
67.flow chart 流程图 rn:!dV[
68.reperformance of internal control 重新执行 LDy<k=;o
69.audit evidence 审计证据 68'>Zbelb
70.substantive procedures 实质性程序 ,Ci/xnI
71.assertions 认定 ?68uS;
72.esistence 存在 kao}(?x%
73.occurrence 发生 &Rz,
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74.completeness 完整性 $H'X V"<o
75.rights and obligations 权利和义务 td -3h,\\
76.valuation and allocation 计价和分摊 FkupO
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77.cutoff 截止 i!dv0|_
78.accuracy 准确性 z&3]%t
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79.classification 分类 ]`w}+B'/
80.inspection 检查 F X1ZG!
81.supervision of counting 监盘 q cA`)j
82.observation 观察 9f}XRz
83.confirmation 函证 b }zBn8l
84.computation 计算 #S+Z$DQD
85.analytical procedures 分析程序 P8gXCX!>U
86.vouch 核对 K,}w]b
87.trace 追查 W)SjQp6
88.audit sampling 审计抽样 cf[vf!vi
89.error 误差 g"!\\:M
90.expected error 预期误差 ;? uC=o>Z{
91.population 总体 *R`MMm
92.sampling risk 抽样风险 _b4fS'[
93.non- sampling risk 非抽样风险 +ydm,aKk
94.sampling unit 抽样单位 8]0:1
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95.statistical sampling 统计抽样 8!h'j
96.tolerable error 可容忍误差 R/<=mZ
97.the risk of under reliance 信赖不足风险 cc>
98.the risk of over reliance 信赖过度风险 qq+MBW*
99.the risk of incorrect rejection 误拒风险 ]?9[l76O7
100. the risk of incorrect acceptance 误受风险 h[ 6hM^n
101.working trial balance 试算平衡表 RyRqH:p)3
102.index and cross-referencing 索引和交叉索引 Gbd?%{Xc-
103.cash receipt 现金收入 VVrwOoCN
104.cash disbursement 现金支出 iM64,wnA
105.bank statement 银行对账单 1BD6l2y
106.bank reconciliation 银行存款余额调节表 qZG-Lh
107.balance sheet date 资产负债表日 zw:/!MS
108.net realizable value 可变现净值 %9c|%#3
109.storeroom 仓库 Yn[x #DS
110.sale invoice 销售发票 T~Y g5J
111.price list 价目表 ":
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112.positive confirmation request 积极式询证函 )Ul&1UYA
113.negative confirmation request 消极式询证函 REx[`x,GUh
114.purchase requisition 请购单 |qL;Nu,d
115.receiving report 验收报告 ~{
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116.gross margin 毛利 j3P RAe
117.manufacturing overhead 制造费用 !5;t#4=
118.material requisition 领料单 '=%i,
119.inventory-taking 存货盘点 fJ :jk
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120.bond certificate 债券 712=rUI%!
121.stock certificate 股票 6bL"LM`s
122.audit report 审计报告 A. Nz_!
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 [n<.fw8$b
125.unqualified opinion 无保留意见 [u\CD sX
126.qualified opinion 保留意见 RUrymkHFB
127.disclaimer of opinion 无法表示意见 mahi7eU
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128.adverse opinion 否定意见 *Ypq q
129 Auditors‘Report审计报告 !\w\ ]7ls
130 internal audit内部审计 DM/hcY$MW
131 public sector audit政府审计 rAatJc"0
账项基础审计accounting number-based audit {dZ8;Fy4
风险导向审计方法risk-oriented audit approach U5wTGv4S|