1.audit 审计 f;Oh"Yt
2.attestation |9=A"092{
鉴证 ?_d6;
3.credibility `FQ]ad Fz
可信赖程度 f}"eN/T
4.audit of financial statements 财务报表审计 3qn_9f ]
5.agreed-upon procedures 执行商定程序 l)*(UZ"
6.high levels of assurance 高水平保证 ?&;_>0P
7.compilation 编制 W#
~7X
8.reliability 可靠性 (Hj[9[=
9.relevance 相关性 5{oc
10.professional skepticism 职业谨慎 Zp3-Yo w2
11.objectivity 客观性 %4),P(4
N
12. professional competence 专业胜任能力 nj:w1E/R
13.Senior/CPA-in-charge 项目经理 |T$?vIG[
14.audit engagement letter 业务约定书 | bRU=dg
15.recurring audit 连续审计 Lc5zu7ncg
16.the client 委托人 ^!\AT!OT
17.change CPA 更换注册会计师 S4`X^a}pY
18.the existing CPA 现任注册会计师 fs 2MYat
19.the successor CPA 后任注册会计师 )xccs'H
20.the preceding CPA前任注册会计师 mjWU0.
21.issue the audit report 出具审计报告 \Q(a`6U
22.expert 专家 P O 5Wi
23.the board of directors 董事会 ^;<d<V}*
24.knowledge of the entity‘ s business 了解被审计单位情况 zmGHI!tP
25.assess material misstatement risks评估重大错报风险 F5RL+rU(h
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O*GF/ R8B
27.a general knowledge of ————- 初步了解―――的情况 J)Y`G4l2@
28.a more knowledge of—————— 进一步了解的情况 &`@YdZtd"
29.the prior year‘s working papers 以前年度工作底稿 " Q?~LB
30.minutes of meeting 会议纪要 Ba8=nGa4KY
31.business risks 经营风险 #p@GhI!6
32.appropriateness 适当性 %]&$VVVh
33.accounting estimate 会计估计 Q;8z&4s@
34.management representations 管理层声明 F0p=|W
35.going concern assumption 持续经营假设 cJaA*sg
36.audit plan 审计计划 pT->qQ3;
37.significant audit areas 重点审计领域 lQ`=PFh
38.error 错误 ,\iHgsZ
39.fraud舞弊 HzGwO^tbK
40.modified or additional procedures 修改或追加审计程序 d/
^IL*O
41.misappropriation of assets 侵占资产 zP%s] >hH
42.transactions without substance 虚假交易 !i~(h&z
43.unusual pressures 异常压力 P?/JyiO}
44.the suspected noncompliance 涉嫌存在违法行为 Rtz~:v%
45.materialiy 重要性 &&9|;0<
46.exceed the materiality level 超过重要性水平 }W8A1-UF
47.approach the materiality level 接近重要性水平 h;jO7+W
48.an acceptably low level 可接受水平
k3q
QU)
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 b(GV4%
50.misstatements or omissions 错报或漏报 @6yc^DAA
51.aggregate 总计 __'4Qt
52.subsequent events 期后事项 7Dbm
s(:(
53.adjust the financial statements 调整财务报表 9=ygkP Y
54.perform additional audit procedures 实施追加的审计程序 }x`Cnn
55.audit risk 审计风险 &]o-ZZX
56.detection risk 检查风险 Bk~C$'x4
57.inappropriate audit opinion 不适当的审计意见 'G l~P><e
58.material misstatement 重大的错报 ")Not$8
59.tolerable misstatement 可容忍错报 B1)Eo2i#
60.the acceptable level of detection risk 可接受的检查风险 g=$U&Hgs
61.assessed level of material misstatement risk 重大错报风险的评估水平 "jum*<QZz
62.simall business 小规模企业 H_$?b
63.accounting system 会计系统 s6 g"uF>k
64.test of control 控制测试 }8x+F2i
65.walk-through test 穿行测试 z qq
66.communication 沟通 uL/wV~g
67.flow chart 流程图 '_G\_h}5
68.reperformance of internal control 重新执行 !6'N-b1
69.audit evidence 审计证据 +_7a/3kh
70.substantive procedures 实质性程序 ~r.R|f]IQ
71.assertions 认定 7x6M]1F
72.esistence 存在 (0NffM1
73.occurrence 发生 Njg$~30
74.completeness 完整性 60!%^
O =
75.rights and obligations 权利和义务 ae sk.
76.valuation and allocation 计价和分摊 )*]A$\Oc[
77.cutoff 截止 w li cuY?
78.accuracy 准确性 6h>#;M
79.classification 分类 {oqbV#/&
80.inspection 检查 ;nBf
81.supervision of counting 监盘 RhE~Rwbx
82.observation 观察 |MZ1j(_
83.confirmation 函证 Qjfgxy]
84.computation 计算 9Y,JYc#
85.analytical procedures 分析程序 cpjwc@UMe
86.vouch 核对 =o##z5j
K
87.trace 追查 @vlP)"
88.audit sampling 审计抽样 _cs(f<>oCO
89.error 误差 ki'$P.v{$w
90.expected error 预期误差 \ZLi Y
91.population 总体 v@Uk% O/
92.sampling risk 抽样风险
juOStTq<
93.non- sampling risk 非抽样风险 $z%(He
94.sampling unit 抽样单位 * hs&^G
95.statistical sampling 统计抽样 [LnPV2@e
96.tolerable error 可容忍误差 uslu-|b!%
97.the risk of under reliance 信赖不足风险 f#!+l1GV
98.the risk of over reliance 信赖过度风险 !{jw!bB
99.the risk of incorrect rejection 误拒风险 L\2"1%8Wj
100. the risk of incorrect acceptance 误受风险 s-"KABEE
101.working trial balance 试算平衡表 &THtQ1D
102.index and cross-referencing 索引和交叉索引 d-~V.
103.cash receipt 现金收入 t<Acq07
104.cash disbursement 现金支出 B"&-) (
105.bank statement 银行对账单 r1r$y2v~
106.bank reconciliation 银行存款余额调节表 1jg* DQ7L
107.balance sheet date 资产负债表日 u8zL[]>
108.net realizable value 可变现净值 i=Qy?aU?
109.storeroom 仓库 MIZdk'.U
110.sale invoice 销售发票 "] V\ Y!
111.price list 价目表 r
W`7<3
112.positive confirmation request 积极式询证函 U4!KO;Jc
113.negative confirmation request 消极式询证函 S oeoUI]m
114.purchase requisition 请购单 Nnh\FaI
115.receiving report 验收报告 [MpWvLP"x
116.gross margin 毛利 +LRKS
117.manufacturing overhead 制造费用 *-9i<@|(U^
118.material requisition 领料单 U*C^g}iA
119.inventory-taking 存货盘点 H@uu;:l<7A
120.bond certificate 债券 sGu.G
121.stock certificate 股票 /yG7!k]Eg
122.audit report 审计报告 |jiIx5qr
123.entity 被审计单位
jB?SX
124.addressee of the audit report 审计报告的收件人 fmuh9Z
125.unqualified opinion 无保留意见 aoey
5hts
126.qualified opinion 保留意见 (fF8)4l
127.disclaimer of opinion 无法表示意见 UOZ+&DL,L
128.adverse opinion 否定意见 zTa5N
129 Auditors‘Report审计报告 R0RxcBtG
130 internal audit内部审计 7% D 4
131 public sector audit政府审计 +F)-n2Bi
账项基础审计accounting number-based audit 2GptK"MrD
风险导向审计方法risk-oriented audit approach _^BA;S@