1.audit 审计 cI=(\pC
2.attestation $V1;la!
鉴证 A^p[52`
3.credibility ar:+;.n
可信赖程度 To?W?s
4.audit of financial statements 财务报表审计 3> Y6)
5.agreed-upon procedures 执行商定程序 F^hBtfz
6.high levels of assurance 高水平保证 vap,y $C
7.compilation 编制 ;\p KDPr
8.reliability 可靠性 ~i `>adJ:
9.relevance 相关性 =2@B&
10.professional skepticism 职业谨慎 :UQTEdc{
11.objectivity 客观性 Uh][@35 p
12. professional competence 专业胜任能力 e^O(e
13.Senior/CPA-in-charge 项目经理 .|/~op4;
14.audit engagement letter 业务约定书 W^s
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15.recurring audit 连续审计 F$[ U|%*
16.the client 委托人 +"1NC\<*
17.change CPA 更换注册会计师 6oBfB8]:d
18.the existing CPA 现任注册会计师 Dgy]ae(Hb3
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 ",!1m7[wF
21.issue the audit report 出具审计报告 QR>gt;
22.expert 专家 d9q(xZ5
23.the board of directors 董事会 v'e[GB0
24.knowledge of the entity‘ s business 了解被审计单位情况 HeG)/W?r
25.assess material misstatement risks评估重大错报风险 Ox@
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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,(8{(O
27.a general knowledge of ————- 初步了解―――的情况 uJ6DO#d`P
28.a more knowledge of—————— 进一步了解的情况 aXL{TD:]
29.the prior year‘s working papers 以前年度工作底稿 W8]lBh5~:
30.minutes of meeting 会议纪要 tz s</2
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31.business risks 经营风险 mQY_`&Jq
32.appropriateness 适当性 *cEob b
33.accounting estimate 会计估计 O)"gS!,
34.management representations 管理层声明 %?m$`9yU
35.going concern assumption 持续经营假设 -N"&/)
36.audit plan 审计计划 yR4|S2D3xn
37.significant audit areas 重点审计领域 ;g~TWy^o
38.error 错误 3mOtW%Hl
39.fraud舞弊 KG=h&
40.modified or additional procedures 修改或追加审计程序 5sb\r,kW
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 I6Ce_|n
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43.unusual pressures 异常压力 5Lf{8UxI
44.the suspected noncompliance 涉嫌存在违法行为 [/X4"D-uOK
45.materialiy 重要性 [w -l?
46.exceed the materiality level 超过重要性水平 >$ e9igwe
47.approach the materiality level 接近重要性水平 5:kH;/
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48.an acceptably low level 可接受水平 0fYj4`4=n
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 S*n@81Z
50.misstatements or omissions 错报或漏报 NM06QzE
51.aggregate 总计 N"3b{Qio
52.subsequent events 期后事项 zSFDUZ]A3
53.adjust the financial statements 调整财务报表 |<GDUwC_;
54.perform additional audit procedures 实施追加的审计程序 !U5Wr+83
55.audit risk 审计风险 D#o}cC.
56.detection risk 检查风险 f{FDuIln
57.inappropriate audit opinion 不适当的审计意见 $5*WLG&AK
58.material misstatement 重大的错报 3Oi
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59.tolerable misstatement 可容忍错报 oIefw:FE,a
60.the acceptable level of detection risk 可接受的检查风险 ^g`&7tX
61.assessed level of material misstatement risk 重大错报风险的评估水平 Uy$)%dYfq5
62.simall business 小规模企业 q5#J~n8Wr
63.accounting system 会计系统 $k2*[sn,
64.test of control 控制测试 WoBo9aR
65.walk-through test 穿行测试 MzL1Bh!M
66.communication 沟通 FD8N"p
67.flow chart 流程图 >>5NX"{
68.reperformance of internal control 重新执行 kbMYMx.[
69.audit evidence 审计证据 DrO2 y
70.substantive procedures 实质性程序 D`VM6/iQR
71.assertions 认定 7bV{Q355P
72.esistence 存在 ETXZ?\<a5
73.occurrence 发生 D&/L:
74.completeness 完整性 di>cMS 4 c
75.rights and obligations 权利和义务 E~_]Lfs)
76.valuation and allocation 计价和分摊 R>(@ZM&
77.cutoff 截止 f4PIoZ e
78.accuracy 准确性 _C`K*u
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79.classification 分类 />9OR
80.inspection 检查 -]t,E,(!
81.supervision of counting 监盘 48*Do}l]
82.observation 观察 gwWN%Z"
83.confirmation 函证 l@ap]R
84.computation 计算 R@`y>X GNJ
85.analytical procedures 分析程序 x*Y@Q?`>5W
86.vouch 核对 4'LB7}WG
87.trace 追查 &Y^WP?HS
88.audit sampling 审计抽样 FGh]S-A
89.error 误差 %,k][V
90.expected error 预期误差 zBe8,, e
91.population 总体
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92.sampling risk 抽样风险 L_K=g_]
93.non- sampling risk 非抽样风险 1rDqa(7
94.sampling unit 抽样单位 sn?]n~z
95.statistical sampling 统计抽样 :P(K2q3
96.tolerable error 可容忍误差 =F;.l@:
97.the risk of under reliance 信赖不足风险 ,qYJioWX
98.the risk of over reliance 信赖过度风险 LK@lpkX
99.the risk of incorrect rejection 误拒风险 6A=8+R'`F
100. the risk of incorrect acceptance 误受风险 6O}`i>/6M
101.working trial balance 试算平衡表 D7S'*;F
102.index and cross-referencing 索引和交叉索引 txPIG
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103.cash receipt 现金收入 -P]sRl3O;
104.cash disbursement 现金支出 h@LHRMO
105.bank statement 银行对账单 Ey4z.s'-l
106.bank reconciliation 银行存款余额调节表 xQp|;oW;z
107.balance sheet date 资产负债表日 ._+J_ts
108.net realizable value 可变现净值 {U_$&f9s
109.storeroom 仓库 ;ji pe3LU
110.sale invoice 销售发票 P';?YV0
111.price list 价目表 oI#a_/w
112.positive confirmation request 积极式询证函 H8'Z#"h
113.negative confirmation request 消极式询证函 ;Yg{zhJX~
114.purchase requisition 请购单 Jzp#bgq}|
115.receiving report 验收报告 Qr$;AZ G
116.gross margin 毛利 ubmrlH\d
117.manufacturing overhead 制造费用 `Ps:d^8*P
118.material requisition 领料单 G2^et$<{uU
119.inventory-taking 存货盘点 E]6z8juO6
120.bond certificate 债券 -k7X:!>QHC
121.stock certificate 股票 j8sH#b7Z
122.audit report 审计报告 +|ycvHd
123.entity 被审计单位 kWrp1`
124.addressee of the audit report 审计报告的收件人 B.L]Rk\4
125.unqualified opinion 无保留意见 E=#0I]v[
126.qualified opinion 保留意见 2^^=iU=!<|
127.disclaimer of opinion 无法表示意见 3dDX8M?
128.adverse opinion 否定意见 ? mhs$g>
129 Auditors‘Report审计报告 _{ZqO;[u
130 internal audit内部审计 -@Uqz781
131 public sector audit政府审计 MX ;J5(Ae
账项基础审计accounting number-based audit <~)kwq'
风险导向审计方法risk-oriented audit approach |eWjYGwJa