1.audit 审计 LuQ=i`eXx
2.attestation gDAA>U3|$
鉴证 f}XUxIQ-
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3.credibility NUx%zY
可信赖程度 . 1?AU6\
4.audit of financial statements 财务报表审计 3(FJ<,"D}
5.agreed-upon procedures 执行商定程序 9LCV"xgX
6.high levels of assurance 高水平保证 b/O~f8t
7.compilation 编制 %&z9^}Vd[
8.reliability 可靠性 "p$`CUtI
9.relevance 相关性 $ n
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10.professional skepticism 职业谨慎 t3U*rr|A
11.objectivity 客观性 k[G? 22t
12. professional competence 专业胜任能力 na8A}\!<
13.Senior/CPA-in-charge 项目经理 =xa`)#4(
14.audit engagement letter 业务约定书 s(wbsRVP8
15.recurring audit 连续审计 Y
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16.the client 委托人 Y.Gr(]tk
17.change CPA 更换注册会计师 $&lS7}
18.the existing CPA 现任注册会计师 *,pG4kh!
19.the successor CPA 后任注册会计师 H>_%ZXL
20.the preceding CPA前任注册会计师 bU_9GGG|
21.issue the audit report 出具审计报告 '+'
22.expert 专家 W13$-hf9
23.the board of directors 董事会 KvktC|~?
24.knowledge of the entity‘ s business 了解被审计单位情况 mC J/gWDY
25.assess material misstatement risks评估重大错报风险 X3RpJ#m"'
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 htMpL
27.a general knowledge of ————- 初步了解―――的情况 gpE5ua&
28.a more knowledge of—————— 进一步了解的情况 T#er5WOH
29.the prior year‘s working papers 以前年度工作底稿 VA2%2g2n{
30.minutes of meeting 会议纪要 nm\n\j~
31.business risks 经营风险 [/5>)HK} C
32.appropriateness 适当性 h}+,]^
33.accounting estimate 会计估计 (lEWnf=2h
34.management representations 管理层声明 ~Bj-n6 QDE
35.going concern assumption 持续经营假设 BflF*-s ^
36.audit plan 审计计划 VbA#D 4;
37.significant audit areas 重点审计领域 |h6)p;`gc
38.error 错误 sV3/8W13
39.fraud舞弊 8]2S'mxE
40.modified or additional procedures 修改或追加审计程序 yUNl)E
41.misappropriation of assets 侵占资产 V-J\!CHX
42.transactions without substance 虚假交易 %&e5i
43.unusual pressures 异常压力 TKj9s'/
44.the suspected noncompliance 涉嫌存在违法行为 zif()i
45.materialiy 重要性 [f-
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46.exceed the materiality level 超过重要性水平 l2n>Wce9
47.approach the materiality level 接近重要性水平 nLo:\I(
48.an acceptably low level 可接受水平 y"2#bq
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 ^#gGA_H
50.misstatements or omissions 错报或漏报 |$6GpAq!
51.aggregate 总计 -
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52.subsequent events 期后事项 Xo]FOJ5
53.adjust the financial statements 调整财务报表 &=_YL
54.perform additional audit procedures 实施追加的审计程序 9)H~I/
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55.audit risk 审计风险 Kd^
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56.detection risk 检查风险 .@ 1\26<
57.inappropriate audit opinion 不适当的审计意见 8FbBv"LI,g
58.material misstatement 重大的错报 ?i9LqHL
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 N
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Yckl,g_
62.simall business 小规模企业 {^$rmw
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63.accounting system 会计系统 7!L"ef62o
64.test of control 控制测试 _gw~A{O
65.walk-through test 穿行测试 bYowEzieF
66.communication 沟通 J#'c+\B<2X
67.flow chart 流程图 K<\TF+
68.reperformance of internal control 重新执行 ~e'FPVDn
69.audit evidence 审计证据 tPFV6n
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70.substantive procedures 实质性程序 !U=;e ?o
71.assertions 认定 & ({X9
72.esistence 存在 z[CCgs&vqe
73.occurrence 发生 DQ~+\
74.completeness 完整性 ~TurYvf
75.rights and obligations 权利和义务 L3i\06M
76.valuation and allocation 计价和分摊 B#sc!eLmU&
77.cutoff 截止 fa"eyBO50
78.accuracy 准确性 .XYSO
79.classification 分类 |V:k8Ab
80.inspection 检查 uXtfP?3Vy
81.supervision of counting 监盘 WS2TOAya)
82.observation 观察 Ne
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83.confirmation 函证 d4A}BTs1
84.computation 计算 "f5u2=7 }
85.analytical procedures 分析程序 fZXd<Fg+
86.vouch 核对 JWH}0+1*
87.trace 追查 GawLQst[+
88.audit sampling 审计抽样 saYn\o"m
89.error 误差 &W|'rA'r
90.expected error 预期误差 .6
91.population 总体 D~8f6Ko"m
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 :'.-*Ew
94.sampling unit 抽样单位 .8fOc.h8h
95.statistical sampling 统计抽样 kA\;h|Y
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96.tolerable error 可容忍误差 Vv6xVX
97.the risk of under reliance 信赖不足风险 qlDLZ.
98.the risk of over reliance 信赖过度风险 #N,\c@Gy
99.the risk of incorrect rejection 误拒风险 {s_0[>
100. the risk of incorrect acceptance 误受风险 ITq+Hk
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101.working trial balance 试算平衡表 q;Qpd]H
102.index and cross-referencing 索引和交叉索引 $c f?`k
103.cash receipt 现金收入 dI'C[.zp[
104.cash disbursement 现金支出 YHCXVu<.b
105.bank statement 银行对账单 qfN<w&P
106.bank reconciliation 银行存款余额调节表 9$S2:2(G
107.balance sheet date 资产负债表日 LOe!qt\&
108.net realizable value 可变现净值 `4Nc(aUr
109.storeroom 仓库 x"U/M?l
110.sale invoice 销售发票 -hhE`Y
111.price list 价目表 mQ' ]0D S
112.positive confirmation request 积极式询证函 3/]J
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113.negative confirmation request 消极式询证函 s7df<dBC
114.purchase requisition 请购单 7B+?1E(
115.receiving report 验收报告 h_y<A@[P}
116.gross margin 毛利 mX,#|qLf
117.manufacturing overhead 制造费用 v-OGY[|97
118.material requisition 领料单 0nhsjN}v
119.inventory-taking 存货盘点 j
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120.bond certificate 债券 xp><7{
121.stock certificate 股票 -c|O!Lc-
122.audit report 审计报告 AGrGZ7p]
123.entity 被审计单位 qWQJ
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124.addressee of the audit report 审计报告的收件人 bYG}CO
125.unqualified opinion 无保留意见 aU#8W.~
126.qualified opinion 保留意见 ?;uzx7@F
127.disclaimer of opinion 无法表示意见 5)&e2V',y
128.adverse opinion 否定意见 9DPf2`*$
129 Auditors‘Report审计报告 l 4~'CLi
130 internal audit内部审计 <J`_Qc8C
131 public sector audit政府审计 dbnH#0i
账项基础审计accounting number-based audit Q"Q|]f*
风险导向审计方法risk-oriented audit approach NP%ll e,l