1.audit 审计 R=/^5DZ}
2.attestation Y\Grf$e
鉴证 2%i3[N*
3.credibility :\Pk>a
可信赖程度 &I= 27!S
4.audit of financial statements 财务报表审计 x{|`q9V~ N
5.agreed-upon procedures 执行商定程序 {(00,6M)i
6.high levels of assurance 高水平保证 w%Bo7 'o)V
7.compilation 编制 et-<ib<lY
8.reliability 可靠性 H0 %;t
9.relevance 相关性 ~
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10.professional skepticism 职业谨慎 |^&j'k+A
11.objectivity 客观性 FxK2 1
12. professional competence 专业胜任能力 I"_``*/1
13.Senior/CPA-in-charge 项目经理 -C
14.audit engagement letter 业务约定书 7K.in3M(
15.recurring audit 连续审计 M~o\K'
16.the client 委托人 M@wQ6ow
17.change CPA 更换注册会计师 7?[{/`k~?
18.the existing CPA 现任注册会计师 0Na/3cz|zg
19.the successor CPA 后任注册会计师 2u=Nb0
20.the preceding CPA前任注册会计师 M8,_E\*
21.issue the audit report 出具审计报告 )9PP3" I
22.expert 专家 d^.@~
23.the board of directors 董事会 |K7zN\
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24.knowledge of the entity‘ s business 了解被审计单位情况 F:vHbs `y
25.assess material misstatement risks评估重大错报风险 XZ3)gYQi
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 mqIcc'6f
27.a general knowledge of ————- 初步了解―――的情况 ^o|Gx
28.a more knowledge of—————— 进一步了解的情况 ;DG&HO
29.the prior year‘s working papers 以前年度工作底稿 Z(gW(O9h.V
30.minutes of meeting 会议纪要 N8-!}\,
31.business risks 经营风险 jcY:a0 [{D
32.appropriateness 适当性 X
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33.accounting estimate 会计估计 {,Py%.vvR
34.management representations 管理层声明 kv)IG$S0
35.going concern assumption 持续经营假设 m:sT)
36.audit plan 审计计划 'u)zQAaw.
37.significant audit areas 重点审计领域
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38.error 错误 /HiRbwQK#
39.fraud舞弊 6Z,j^: B
40.modified or additional procedures 修改或追加审计程序 GQR|t?:t
41.misappropriation of assets 侵占资产 `'gadCTb=
42.transactions without substance 虚假交易 REaU=-m-
43.unusual pressures 异常压力 1638U1
44.the suspected noncompliance 涉嫌存在违法行为 AlH\IP
45.materialiy 重要性 >E:V7Fa
46.exceed the materiality level 超过重要性水平 13lJq:bM
47.approach the materiality level 接近重要性水平 "y5LojdCs
48.an acceptably low level 可接受水平 r^2>60q'
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 /^XGIQ/W
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 $v#\bqY
52.subsequent events 期后事项 gTby%6-\|
53.adjust the financial statements 调整财务报表 #+<"`}]N
54.perform additional audit procedures 实施追加的审计程序 /3>5ex>PN
55.audit risk 审计风险 u5LrZ
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56.detection risk 检查风险 ;%/Kh :Vg
57.inappropriate audit opinion 不适当的审计意见 [*jvvkAp
58.material misstatement 重大的错报 (n>gC
59.tolerable misstatement 可容忍错报 lCznH?[
60.the acceptable level of detection risk 可接受的检查风险 ux
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Oosr`e@S
62.simall business 小规模企业 l
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63.accounting system 会计系统
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64.test of control 控制测试 ='p&T|&
65.walk-through test 穿行测试 Fhr5)Z
66.communication 沟通 <Y9 L3O`[
67.flow chart 流程图 UF$JVb
68.reperformance of internal control 重新执行 ~Ip-@c}'j
69.audit evidence 审计证据 6n
70.substantive procedures 实质性程序 1J
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71.assertions 认定 GIyb0XjTw
72.esistence 存在 SBNeN]
73.occurrence 发生 oOj7y>Nm
74.completeness 完整性 {okx*]PIc
75.rights and obligations 权利和义务 c[h{C!d1
76.valuation and allocation 计价和分摊 B_u1FWc
77.cutoff 截止
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78.accuracy 准确性 MzWVsV
79.classification 分类 :|P[u+v
80.inspection 检查
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81.supervision of counting 监盘 X,Q'Xe/
82.observation 观察 (#t"u`_Ee
83.confirmation 函证 $}* bZ~
84.computation 计算 u3Qm"? $`
85.analytical procedures 分析程序 { !;I4W%!
86.vouch 核对 bIR&e E
87.trace 追查 YH
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88.audit sampling 审计抽样 *G6Py,- !f
89.error 误差 zlw+=NX
90.expected error 预期误差 &ml7368@
91.population 总体 ."u
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92.sampling risk 抽样风险 2D"n#O`y
93.non- sampling risk 非抽样风险 t04_~e
94.sampling unit 抽样单位 oXQzCjX_
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 p#yq 'kY
97.the risk of under reliance 信赖不足风险 ^5:xSQ@:
98.the risk of over reliance 信赖过度风险 C}= *%S
99.the risk of incorrect rejection 误拒风险 bGO[P<<
100. the risk of incorrect acceptance 误受风险 m4=[e!
101.working trial balance 试算平衡表 #2XX [d%
102.index and cross-referencing 索引和交叉索引 |v'_Co0ki
103.cash receipt 现金收入 G(n
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104.cash disbursement 现金支出 .d4L@{V
105.bank statement 银行对账单 [i&EUvo
106.bank reconciliation 银行存款余额调节表 H2p lT
107.balance sheet date 资产负债表日 zn=Ifz)#|
108.net realizable value 可变现净值 s\CZ os&
109.storeroom 仓库 a___SYl
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110.sale invoice 销售发票 mn>$K"_k
111.price list 价目表 !sJ*0
112.positive confirmation request 积极式询证函 H;eGBVi
113.negative confirmation request 消极式询证函 ^~iFG+g5
114.purchase requisition 请购单 (pU@$H
115.receiving report 验收报告 uVQ
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116.gross margin 毛利 9}=]oX!+V
117.manufacturing overhead 制造费用 "$lE~
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118.material requisition 领料单 EINjI:/D
119.inventory-taking 存货盘点 KliMw*5(
120.bond certificate 债券 lVw77bZ
121.stock certificate 股票 eLvbPE_
122.audit report 审计报告 FS(bEAk}
123.entity 被审计单位 <hS %I
124.addressee of the audit report 审计报告的收件人 G[pDKELL
125.unqualified opinion 无保留意见 TN+iv8sT
126.qualified opinion 保留意见 24}?GO
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 ;`{PA
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129 Auditors‘Report审计报告 Hju7
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130 internal audit内部审计 !bPsJbIo>
131 public sector audit政府审计 m,u5S=3A{!
账项基础审计accounting number-based audit iK(G t6w
风险导向审计方法risk-oriented audit approach XVlZ:kz