1.audit 审计 DbP!wU lqR
2.attestation 9xyj,;P>
鉴证 63QMv[`,
3.credibility
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可信赖程度 {*ATY+
4.audit of financial statements 财务报表审计 SN(:\|f
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5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 $FZ~]Ef
7.compilation 编制 ]Vo;ZY_\
8.reliability 可靠性 tm @&f
9.relevance 相关性 RZ:Yu
10.professional skepticism 职业谨慎 fQ=Yf ?b
11.objectivity 客观性 W~aVwO'
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12. professional competence 专业胜任能力 SGre[+m~m
13.Senior/CPA-in-charge 项目经理 [U]U *x
14.audit engagement letter 业务约定书 Dz:A.x@$*
15.recurring audit 连续审计 #Gx%PQ`
16.the client 委托人 w&hgJ
17.change CPA 更换注册会计师 x5YW6R.<t
18.the existing CPA 现任注册会计师 S3EY9:^C
19.the successor CPA 后任注册会计师 8{#WF#
20.the preceding CPA前任注册会计师 IP7j)SM!
21.issue the audit report 出具审计报告 2Hw&}8
22.expert 专家 m.pB]yq&
23.the board of directors 董事会 ST5L
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24.knowledge of the entity‘ s business 了解被审计单位情况 >0Y >T6!
25.assess material misstatement risks评估重大错报风险 t, #7F$t
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &YGd!Q
27.a general knowledge of ————- 初步了解―――的情况 G|Rsj{2'
28.a more knowledge of—————— 进一步了解的情况 u)Y~+ [Q
29.the prior year‘s working papers 以前年度工作底稿 BaZ$p O^
30.minutes of meeting 会议纪要 Yrs7F.Y"
31.business risks 经营风险 fz\C$[+u
32.appropriateness 适当性 zflfV!vAg
33.accounting estimate 会计估计 <qT[
34.management representations 管理层声明 N4I`6uDgD
35.going concern assumption 持续经营假设 3p6QJuSB
36.audit plan 审计计划 Y#S<:,/sb?
37.significant audit areas 重点审计领域 y<0zAsT
38.error 错误 U(P^-J<n1
39.fraud舞弊 ukpbx;O:hc
40.modified or additional procedures 修改或追加审计程序 "3.v(GVr
41.misappropriation of assets 侵占资产 Atc9[<~WG
42.transactions without substance 虚假交易 1)pwR3(^Fz
43.unusual pressures 异常压力 ~U(`XvR\4
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 :7UC=GKQk
46.exceed the materiality level 超过重要性水平 z`$jxSLm
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
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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 7aRtw:PQn
50.misstatements or omissions 错报或漏报 nF>41 K
51.aggregate 总计 ?!^ow5"8
52.subsequent events 期后事项 5xC4lT/U
53.adjust the financial statements 调整财务报表 G2qv)7{l2
54.perform additional audit procedures 实施追加的审计程序 7'Z-VO
55.audit risk 审计风险 JJ_b{ao<
56.detection risk 检查风险 U;`C%vHff
57.inappropriate audit opinion 不适当的审计意见 i0Ejo;dB
58.material misstatement 重大的错报 U{i xok
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 q\s"B.(G"
61.assessed level of material misstatement risk 重大错报风险的评估水平 |_."U9!Z^
62.simall business 小规模企业
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63.accounting system 会计系统 01=nS?
64.test of control 控制测试 Q2yD4>qy
65.walk-through test 穿行测试 N8x[8Rp
66.communication 沟通 $`
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67.flow chart 流程图 E|{(O
68.reperformance of internal control 重新执行 W*S}^6ZT`
69.audit evidence 审计证据 #lAC:>s3U
70.substantive procedures 实质性程序 !C\$=\$
71.assertions 认定 A
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72.esistence 存在 T5nBvSVv'
73.occurrence 发生 dUN{@a\R0
74.completeness 完整性 =~z sah6N
75.rights and obligations 权利和义务 `#HtVI
76.valuation and allocation 计价和分摊 ` _aX>fw
77.cutoff 截止 fF6bEJl3
78.accuracy 准确性 `eZzYe(N
79.classification 分类 ]%M&pc3U
80.inspection 检查 JLd-{}A""-
81.supervision of counting 监盘 '41'Gn
82.observation 观察 8;6j
83.confirmation 函证 4>^LEp
84.computation 计算 F>Pr`T?>
85.analytical procedures 分析程序 m`i_O0T
86.vouch 核对 :o~]FVf
87.trace 追查 +YZ*>ki
88.audit sampling 审计抽样 W(pq_H'
89.error 误差 Q g~cYwX
90.expected error 预期误差 7Tb[sc'
91.population 总体 /H4Z.|@
92.sampling risk 抽样风险 nTsKJX%\
93.non- sampling risk 非抽样风险 U
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94.sampling unit 抽样单位 ~c,CngeL0
95.statistical sampling 统计抽样 T@wgWE<0y_
96.tolerable error 可容忍误差 mR|L'[l
97.the risk of under reliance 信赖不足风险 b?{MXJ|
98.the risk of over reliance 信赖过度风险 ai%*s&0/Y
99.the risk of incorrect rejection 误拒风险 d|#&j."
100. the risk of incorrect acceptance 误受风险 6VUs:iO1j5
101.working trial balance 试算平衡表 :FT x#cZ
102.index and cross-referencing 索引和交叉索引 "I3
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103.cash receipt 现金收入 K;z$~;F
104.cash disbursement 现金支出 GP>\3@>
105.bank statement 银行对账单 M"Dv-#f
106.bank reconciliation 银行存款余额调节表 {FQ@eeU
107.balance sheet date 资产负债表日 Hr_5N,
108.net realizable value 可变现净值 OZc4 -5
109.storeroom 仓库 nw4I<Q
110.sale invoice 销售发票 TAxu ]C$P
111.price list 价目表 rJZR8bo
112.positive confirmation request 积极式询证函 &(7=NAQsE
113.negative confirmation request 消极式询证函 "uli~ {IU
114.purchase requisition 请购单 InI>So%e|<
115.receiving report 验收报告 2FR+Z3&z
116.gross margin 毛利 WNY:HH
117.manufacturing overhead 制造费用 Nq9\ 2p
118.material requisition 领料单 VwudNjL
119.inventory-taking 存货盘点 #x qiGK
120.bond certificate 债券 beaSvhPU
121.stock certificate 股票 l`uI K.
122.audit report 审计报告 F r!FV4
123.entity 被审计单位 TZ63=m
124.addressee of the audit report 审计报告的收件人 NbC2N)L4
125.unqualified opinion 无保留意见 Ptz##o'{5
126.qualified opinion 保留意见 FnKC|X
127.disclaimer of opinion 无法表示意见 2E8G5?qe)
128.adverse opinion 否定意见 Lqdapx"Z_
129 Auditors‘Report审计报告 2x>7>;>
130 internal audit内部审计 U9ZuD40\
131 public sector audit政府审计 z&cM8w:
账项基础审计accounting number-based audit UX+vU@Co[
风险导向审计方法risk-oriented audit approach ,<N{Y[n]e