1.audit 审计 jN(c`Gb
2.attestation !<F5W<V
鉴证 iszVM
3.credibility qWXw*d1]
可信赖程度 d"a\`#
4.audit of financial statements 财务报表审计 !u/c'ZLZ>
5.agreed-upon procedures 执行商定程序 X|4Kdi.r@
6.high levels of assurance 高水平保证 vq\L9$WJ
7.compilation 编制 Wd7qpWItjQ
8.reliability 可靠性 cnDF`7xrT
9.relevance 相关性 BFqM6_/J
10.professional skepticism 职业谨慎 [Kb
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11.objectivity 客观性 +S1h~@c:B
12. professional competence 专业胜任能力 !G<gp4Js+N
13.Senior/CPA-in-charge 项目经理 zs'Jgm.v
14.audit engagement letter 业务约定书 x4`|[
15.recurring audit 连续审计 T:!H^
16.the client 委托人 *8/cd0
17.change CPA 更换注册会计师 Y$fF"pG?
18.the existing CPA 现任注册会计师 $ dKo}
19.the successor CPA 后任注册会计师 XAB/S8 e
20.the preceding CPA前任注册会计师 0&3zBL%Bo
21.issue the audit report 出具审计报告 B9`_~~^U5
22.expert 专家 =`!#V/=
23.the board of directors 董事会 roIc1Ax:
24.knowledge of the entity‘ s business 了解被审计单位情况 2Y;iqR
25.assess material misstatement risks评估重大错报风险 [L
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 sD6vHX%
27.a general knowledge of ————- 初步了解―――的情况 PpSQf14,
28.a more knowledge of—————— 进一步了解的情况 vCtnjWGX}/
29.the prior year‘s working papers 以前年度工作底稿 %4/X;w\3
30.minutes of meeting 会议纪要 J6nH
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31.business risks 经营风险 3'7X[{uBr
32.appropriateness 适当性 hy
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33.accounting estimate 会计估计 yoTx3U@
34.management representations 管理层声明 " "CNw-^t
35.going concern assumption 持续经营假设 bV*q~@xh
36.audit plan 审计计划 mE9ytFH\k
37.significant audit areas 重点审计领域 oP:OurX8V
38.error 错误 w3Dqpo8E
39.fraud舞弊 c=Zurqj
40.modified or additional procedures 修改或追加审计程序 l5U ^
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41.misappropriation of assets 侵占资产 D&6.> wt
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42.transactions without substance 虚假交易 9 vNz
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43.unusual pressures 异常压力 oCK
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44.the suspected noncompliance 涉嫌存在违法行为 ei[,
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45.materialiy 重要性 BbgKaC q
46.exceed the materiality level 超过重要性水平 SPINV.
47.approach the materiality level 接近重要性水平 xfqU
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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
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50.misstatements or omissions 错报或漏报 :x!'Eer
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51.aggregate 总计 iUS?xKN$~-
52.subsequent events 期后事项 h3p~\%^
53.adjust the financial statements 调整财务报表 C1-Jj_XQ.
54.perform additional audit procedures 实施追加的审计程序 `CG% Y>+
55.audit risk 审计风险 `t7GYmw^#
56.detection risk 检查风险 T
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57.inappropriate audit opinion 不适当的审计意见 &qm:36Y7Xg
58.material misstatement 重大的错报 y*
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59.tolerable misstatement 可容忍错报 ]/Cu,mX
60.the acceptable level of detection risk 可接受的检查风险 De49!{\a
61.assessed level of material misstatement risk 重大错报风险的评估水平 NDG?Xs [2
62.simall business 小规模企业 X-SR0x
63.accounting system 会计系统 @nM+*0
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64.test of control 控制测试 ?Lr:
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65.walk-through test 穿行测试 tSiQrI
66.communication 沟通 >UV=k :Q
67.flow chart 流程图 %vU*4mH
68.reperformance of internal control 重新执行 a*o k*r
69.audit evidence 审计证据 s)9sbJ
70.substantive procedures 实质性程序 ho6,&Bp8
71.assertions 认定 rTeADu_vf
72.esistence 存在 NOtwgZ-
73.occurrence 发生 l^v,X%{Iz
74.completeness 完整性 #3-hE
75.rights and obligations 权利和义务 FNXVd/{M3
76.valuation and allocation 计价和分摊 0"u=g)3
77.cutoff 截止 ;{"uG>#R
78.accuracy 准确性 31mlnDif
79.classification 分类 .U,>Qn4/
80.inspection 检查 S{~j5tQv^q
81.supervision of counting 监盘 O9:J
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82.observation 观察 tsf!Q
83.confirmation 函证 0Pg@%>yb~
84.computation 计算 dg;E,'e_
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85.analytical procedures 分析程序 V V Aw y6
86.vouch 核对 WZ
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87.trace 追查 4$4n9`odE
88.audit sampling 审计抽样 .Mzrj{^Y
89.error 误差 SqT+rvTh
90.expected error 预期误差 w6'8L s
91.population 总体 C,5Erb/
92.sampling risk 抽样风险 !)uXCg9U
93.non- sampling risk 非抽样风险 Y=
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94.sampling unit 抽样单位 $)7Af6xD
95.statistical sampling 统计抽样 [Mlmn$it
96.tolerable error 可容忍误差 )h;zH,DA[3
97.the risk of under reliance 信赖不足风险 W u693<
98.the risk of over reliance 信赖过度风险 V(n3W=#kky
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 -257g;
101.working trial balance 试算平衡表 Y\{lQMCy
102.index and cross-referencing 索引和交叉索引 i-&"1D[&
103.cash receipt 现金收入 @%#!-wC-5
104.cash disbursement 现金支出 +Z%8X!Q
105.bank statement 银行对账单 |(R[5q
106.bank reconciliation 银行存款余额调节表 ZmJHL
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107.balance sheet date 资产负债表日 Bqb3[^;~
108.net realizable value 可变现净值 jp-]];:aPJ
109.storeroom 仓库 .n)0@X!
110.sale invoice 销售发票 K#
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111.price list 价目表 A*3R@G*h
112.positive confirmation request 积极式询证函 IeJ@G)
113.negative confirmation request 消极式询证函 OY(znVHU
114.purchase requisition 请购单 :,=Z)e
115.receiving report 验收报告 DT#Z6A
116.gross margin 毛利 bl;v^
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117.manufacturing overhead 制造费用 n/GJ&qLi:g
118.material requisition 领料单 ~8G cWy6
119.inventory-taking 存货盘点 |-VbJd
120.bond certificate 债券 ij1g2^],4
121.stock certificate 股票 &bS!>_9
122.audit report 审计报告 P+;@?ofB
123.entity 被审计单位 nB86oQ/S
124.addressee of the audit report 审计报告的收件人 Hxd^oE
125.unqualified opinion 无保留意见 ki|w?0s
126.qualified opinion 保留意见 v7-
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127.disclaimer of opinion 无法表示意见 *wfkjG
128.adverse opinion 否定意见 MYeGr3V3
129 Auditors‘Report审计报告 QjwCY=PK!
130 internal audit内部审计 6c&OR2HGqO
131 public sector audit政府审计 `z3"zso
账项基础审计accounting number-based audit \{`*`WQF
风险导向审计方法risk-oriented audit approach T 9?!
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