1.audit 审计 kJ%a;p`O
2.attestation E4=D$hfq`
鉴证 H|e7IsY%
3.credibility [.Fm-$M-
可信赖程度 !d 4DTo
4.audit of financial statements 财务报表审计 >'#vC]@
5.agreed-upon procedures 执行商定程序 ]Ky`AG`2~
6.high levels of assurance 高水平保证 qYoU\y7
7.compilation 编制 pFs/ipZX^*
8.reliability 可靠性 qsEFf(9G
9.relevance 相关性 KtJc9dnX
10.professional skepticism 职业谨慎 l?b*T#uIk
11.objectivity 客观性 ?*UWg[
12. professional competence 专业胜任能力 3rMi:*?
13.Senior/CPA-in-charge 项目经理 [c;0eFSi2
14.audit engagement letter 业务约定书 Lo}T%0"G
15.recurring audit 连续审计 4lCbUk[l
16.the client 委托人 7}NvO"u
17.change CPA 更换注册会计师 [ Y{
18.the existing CPA 现任注册会计师 @-
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19.the successor CPA 后任注册会计师 [T9]q8"
20.the preceding CPA前任注册会计师 N`d%4)|{
21.issue the audit report 出具审计报告 !yi*Zt~
22.expert 专家 mz x$(u
23.the board of directors 董事会 `*0VN(gf'
24.knowledge of the entity‘ s business 了解被审计单位情况 [OPF3W3z
25.assess material misstatement risks评估重大错报风险 Ya~
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Bx)!I]gi_
27.a general knowledge of ————- 初步了解―――的情况 E|oOd<z
28.a more knowledge of—————— 进一步了解的情况 'ahz@+lO
29.the prior year‘s working papers 以前年度工作底稿 zXUB6.
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30.minutes of meeting 会议纪要 U:@tdH+A7
31.business risks 经营风险 yzl}!& E
32.appropriateness 适当性 b%x=7SMXO
33.accounting estimate 会计估计 CX2qtI8N?
34.management representations 管理层声明 @K S .H
35.going concern assumption 持续经营假设 4KHIUW$
36.audit plan 审计计划 }!r
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37.significant audit areas 重点审计领域 O9<oq
38.error 错误 F(/Ka@
39.fraud舞弊 .i )n1
40.modified or additional procedures 修改或追加审计程序 ZmkH55Cn
41.misappropriation of assets 侵占资产 rmC7!^/
42.transactions without substance 虚假交易 #y"LFoJn
43.unusual pressures 异常压力 O` !XW8
44.the suspected noncompliance 涉嫌存在违法行为 xY.?OHgG/
45.materialiy 重要性 M@G\b^ "
46.exceed the materiality level 超过重要性水平 v=dK2FaY
47.approach the materiality level 接近重要性水平 6cjCn
48.an acceptably low level 可接受水平 f6\4,()
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 pI.8Ip_r
50.misstatements or omissions 错报或漏报 fGA#0/_`
51.aggregate 总计 4\ElMb[]
52.subsequent events 期后事项 *aFh*-Sj2I
53.adjust the financial statements 调整财务报表 C]3:&dx9
54.perform additional audit procedures 实施追加的审计程序 *2.h*y'u
55.audit risk 审计风险 g-u4E^,*|
56.detection risk 检查风险 3A =\Mb
57.inappropriate audit opinion 不适当的审计意见 e\-,e+
58.material misstatement 重大的错报 8$ RiFD,
59.tolerable misstatement 可容忍错报 eHIcfp@&
60.the acceptable level of detection risk 可接受的检查风险 (7&b)"y
61.assessed level of material misstatement risk 重大错报风险的评估水平 )lz)h*%#
62.simall business 小规模企业 ?|_i"*]l
63.accounting system 会计系统 ={]POL\ A
64.test of control 控制测试 sV0NDM0
65.walk-through test 穿行测试 6Z=Qs=q
66.communication 沟通 Yi[MoYe/K
67.flow chart 流程图 De{ZQg)
68.reperformance of internal control 重新执行 X f;R'a,$
69.audit evidence 审计证据 }}rp/16
70.substantive procedures 实质性程序 o!&+ _BKw
71.assertions 认定 Brd9"M|d
72.esistence 存在 ,_<|e\>~
73.occurrence 发生 eR`Q7]j] -
74.completeness 完整性 UUvCi+W
75.rights and obligations 权利和义务 +T4}wm
76.valuation and allocation 计价和分摊 Nq6;
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77.cutoff 截止 1*6xFn
78.accuracy 准确性 cf^ i!X0
79.classification 分类 [#G*GAa6*
80.inspection 检查 QUZ+#*:s
81.supervision of counting 监盘 V[Sj+&e&
82.observation 观察 IAN={";p
83.confirmation 函证 eJ ^I+?h
84.computation 计算 G^.tAO5:f
85.analytical procedures 分析程序 #W.vX=/*
86.vouch 核对 D6fd(=t1Z
87.trace 追查 8X278^
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88.audit sampling 审计抽样 B~@Gfb>`'
89.error 误差 nz#eJ
90.expected error 预期误差 *XYp~b
91.population 总体 9KJ}Ai
92.sampling risk 抽样风险 E="uDHw+
93.non- sampling risk 非抽样风险 0ZLLbEfnPB
94.sampling unit 抽样单位 Aeo=m}C;
95.statistical sampling 统计抽样 i]
4n YYS
96.tolerable error 可容忍误差 5')]Y1J
97.the risk of under reliance 信赖不足风险 j
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98.the risk of over reliance 信赖过度风险 m],.w M8
99.the risk of incorrect rejection 误拒风险 Nz*,m'-1e
100. the risk of incorrect acceptance 误受风险 M)Z!
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101.working trial balance 试算平衡表 S,avvY.U\
102.index and cross-referencing 索引和交叉索引 8TU(5:xJo
103.cash receipt 现金收入 vg"*%K$a
104.cash disbursement 现金支出 IGlyx'\_
105.bank statement 银行对账单 ZSD7%gE<
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106.bank reconciliation 银行存款余额调节表 PRFl%M.H`
107.balance sheet date 资产负债表日 ?|
6sTu!
108.net realizable value 可变现净值 cW"DDm
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109.storeroom 仓库 l]Ym)QP
110.sale invoice 销售发票 Y}Dk>IG
111.price list 价目表 5Fj9.K~k
112.positive confirmation request 积极式询证函 4gVIuF*pS
113.negative confirmation request 消极式询证函 ^-|~c`&}B
114.purchase requisition 请购单 59"tHb6 E
115.receiving report 验收报告 6R$Yh0%
116.gross margin 毛利 k\dPF@~Hvl
117.manufacturing overhead 制造费用 =*zde0T?l
118.material requisition 领料单 23,pVo
119.inventory-taking 存货盘点 :)T*:51{#
120.bond certificate 债券 :V@)A/}uk
121.stock certificate 股票 lk
R^2P
122.audit report 审计报告 PyK!Cyq
123.entity 被审计单位 `CBXz!v!O
124.addressee of the audit report 审计报告的收件人 nG{o$v_|
125.unqualified opinion 无保留意见 &N+`O)$
126.qualified opinion 保留意见 j+q)
127.disclaimer of opinion 无法表示意见 &@BAVc z
128.adverse opinion 否定意见 EwuRIe;D
129 Auditors‘Report审计报告 R?2HnJh
130 internal audit内部审计 E $W0HZ'
131 public sector audit政府审计 o1*P|.`
账项基础审计accounting number-based audit D@ !r?E`
风险导向审计方法risk-oriented audit approach G K3T w