1.audit 审计 1_S]t[?I/
2.attestation hNh!H<}|m8
鉴证 (bv{17K
3.credibility ./;uhj
可信赖程度 wi+Qlf
4.audit of financial statements 财务报表审计 Pl/Xh03E
5.agreed-upon procedures 执行商定程序 G7CkP
6.high levels of assurance 高水平保证 !0hyp |F:>
7.compilation 编制 az![u)
8.reliability 可靠性 <eMqg u
9.relevance 相关性 ox`Zs2-a
10.professional skepticism 职业谨慎 ]wDqdD y7S
11.objectivity 客观性 bvh#Q_
12. professional competence 专业胜任能力 .gfi9J
13.Senior/CPA-in-charge 项目经理 Kd 1=mC
14.audit engagement letter 业务约定书 Mj1f;$
15.recurring audit 连续审计 >)C7IQ/
16.the client 委托人 s"#N;
17.change CPA 更换注册会计师 D~ 3@v+d
18.the existing CPA 现任注册会计师 :|kO}NGM
19.the successor CPA 后任注册会计师 ^@8XJ[C,_
20.the preceding CPA前任注册会计师 Nb:j]U
21.issue the audit report 出具审计报告 uQH]
22.expert 专家 >}F$6KM
23.the board of directors 董事会
9;%
$
24.knowledge of the entity‘ s business 了解被审计单位情况 Drtg7v{@\
25.assess material misstatement risks评估重大错报风险 7/a7p(
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 Uf+y$n-
27.a general knowledge of ————- 初步了解―――的情况 J \|~k2~
28.a more knowledge of—————— 进一步了解的情况 p5E
okh
29.the prior year‘s working papers 以前年度工作底稿 y "+'4:_
30.minutes of meeting 会议纪要 _Ycz@Jn
31.business risks 经营风险 {sB-"NR`K
32.appropriateness 适当性 Bj4c_YBte
33.accounting estimate 会计估计 ][l5S*CC_
34.management representations 管理层声明 k-3;3Mq
35.going concern assumption 持续经营假设 *:
d``L
36.audit plan 审计计划 USEmD5 q
37.significant audit areas 重点审计领域 jt}oq%Bf
38.error 错误 Zs/-/C|
39.fraud舞弊 SaGI4O_\s
40.modified or additional procedures 修改或追加审计程序 |)To 0Z
41.misappropriation of assets 侵占资产 |-vyhr0
42.transactions without substance 虚假交易 A@|Z^T:
43.unusual pressures 异常压力 :I7qw0?
44.the suspected noncompliance 涉嫌存在违法行为 $:5h5Y#z
45.materialiy 重要性 r6\g#}
46.exceed the materiality level 超过重要性水平
,d/$!Yf
47.approach the materiality level 接近重要性水平 lwt,w<E$
48.an acceptably low level 可接受水平 JdI*@b2k[
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 !QAndg{;D
50.misstatements or omissions 错报或漏报 eD7\ ,}O
51.aggregate 总计 u,iiS4'Ze
52.subsequent events 期后事项 bj0HAgY@
53.adjust the financial statements 调整财务报表 [V_mF
54.perform additional audit procedures 实施追加的审计程序 H#GR*4x
55.audit risk 审计风险 XelFGT E
56.detection risk 检查风险 "24d:vf\
57.inappropriate audit opinion 不适当的审计意见 +&"W:Le:
58.material misstatement 重大的错报 Y<POd
bg
59.tolerable misstatement 可容忍错报 n1|]ji[c
60.the acceptable level of detection risk 可接受的检查风险 }P%gwgPK
61.assessed level of material misstatement risk 重大错报风险的评估水平 An(gHi;1$
62.simall business 小规模企业 YhglL!p
C
63.accounting system 会计系统 <5KoK!H
64.test of control 控制测试 +,"[0RH
65.walk-through test 穿行测试 ,[p?u']yZz
66.communication 沟通 <hy!B4
67.flow chart 流程图 < q(i(%
68.reperformance of internal control 重新执行 RgFpc*.T
69.audit evidence 审计证据 l]DRJ
70.substantive procedures 实质性程序 p=[dt
71.assertions 认定 h\#4[/
72.esistence 存在 JYjc^m
73.occurrence 发生 ~7}no}7
74.completeness 完整性 n}Thc6f3D
75.rights and obligations 权利和义务 rA<J^dX=C
76.valuation and allocation 计价和分摊 5C*Zb3VG4
77.cutoff 截止 N0lFx?4
78.accuracy 准确性 0|va}m`<3G
79.classification 分类 r{yIF~k@
80.inspection 检查 FLPN#1
81.supervision of counting 监盘 |#*+#27
82.observation 观察 .w\4Th#
83.confirmation 函证 2\$<&]q
84.computation 计算 ]lJ#|zd8o
85.analytical procedures 分析程序 _kOuD}_|
86.vouch 核对 $aXYtHI
87.trace 追查 Y
uZ
88.audit sampling 审计抽样 X+emJ&Z$@
89.error 误差 Rbm+V{EF&
90.expected error 预期误差 L}8 }Pns?&
91.population 总体 T2W^4
)
92.sampling risk 抽样风险 3S^Qo9S
93.non- sampling risk 非抽样风险 0_y&9Te
94.sampling unit 抽样单位 ) tV]h#4
95.statistical sampling 统计抽样 ZQz;EV!
96.tolerable error 可容忍误差 k]& I(VQ"
97.the risk of under reliance 信赖不足风险 VasQ/
98.the risk of over reliance 信赖过度风险 Q4ii25]*
99.the risk of incorrect rejection 误拒风险 ioTqT:.
100. the risk of incorrect acceptance 误受风险 %iV\nFal>
101.working trial balance 试算平衡表 &U.y):
102.index and cross-referencing 索引和交叉索引 ~c1~)QzZ
103.cash receipt 现金收入 OB,T>o@
104.cash disbursement 现金支出 Qw%0<~<
105.bank statement 银行对账单 nYRD>S?uz
106.bank reconciliation 银行存款余额调节表 H'EBe;ccM
107.balance sheet date 资产负债表日 #lVSQZO~a
108.net realizable value 可变现净值 z9#jXC#OdN
109.storeroom 仓库 "J
>,
Hr9
110.sale invoice 销售发票 S!}pL8OE
111.price list 价目表 Dhg/>@tw
112.positive confirmation request 积极式询证函 =g@hh)3wP
113.negative confirmation request 消极式询证函 -IV-"-6(
114.purchase requisition 请购单 dj0Du^v4
115.receiving report 验收报告 4f0dc\$
116.gross margin 毛利 B;{sr'CP
117.manufacturing overhead 制造费用 5o(=?dXm4
118.material requisition 领料单 QQ,w:OjA0
119.inventory-taking 存货盘点 [iSLn3XXRX
120.bond certificate 债券 6B?1d
/8V
121.stock certificate 股票 f;
ycQc@f
122.audit report 审计报告 ?~Vev D
123.entity 被审计单位 -gS/
124.addressee of the audit report 审计报告的收件人 B T{({3
125.unqualified opinion 无保留意见 JY>I
126.qualified opinion 保留意见 .Qj`_q6=
127.disclaimer of opinion 无法表示意见 ~u-`L+G"6
128.adverse opinion 否定意见 483vFLnF
129 Auditors‘Report审计报告 :\1&5Pm]
130 internal audit内部审计 gwF@'Uu
131 public sector audit政府审计 !C0=
h
账项基础审计accounting number-based audit WHF:>0B
风险导向审计方法risk-oriented audit approach Md m(xUs