1.audit 审计 Bi0&F1
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2.attestation %4/X;w\3
鉴证 l\u5RMS('
3.credibility bOr6"nn
可信赖程度 Hx9lQ8
4.audit of financial statements 财务报表审计 awLSY:JI
5.agreed-upon procedures 执行商定程序 kPSi6ci
6.high levels of assurance 高水平保证 T+:GYab/
7.compilation 编制 _1jeaV9@
8.reliability 可靠性 1NAtg*`
9.relevance 相关性 c=Zurqj
10.professional skepticism 职业谨慎 l5U ^
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11.objectivity 客观性 [h.i,%Ua"P
12. professional competence 专业胜任能力 +X>Aj=#
13.Senior/CPA-in-charge 项目经理 }dEf |6_
14.audit engagement letter 业务约定书 jtwe9
15.recurring audit 连续审计 C`aUitL}
16.the client 委托人 Fl\kt.G
17.change CPA 更换注册会计师 i}C%`1+(
18.the existing CPA 现任注册会计师 )<T2J0*
19.the successor CPA 后任注册会计师 QQ99sy
20.the preceding CPA前任注册会计师 j^L
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21.issue the audit report 出具审计报告 K48QkZ_gY
22.expert 专家 fh&Q(:ZU
23.the board of directors 董事会 yq`
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24.knowledge of the entity‘ s business 了解被审计单位情况 uTmT'u:}
25.assess material misstatement risks评估重大错报风险 V)mi1H|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 I.1(qbPkF+
27.a general knowledge of ————- 初步了解―――的情况 TezwcFqH
28.a more knowledge of—————— 进一步了解的情况 Emv9l~mIu
29.the prior year‘s working papers 以前年度工作底稿 mvyOw
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30.minutes of meeting 会议纪要 ItG|{Bo
31.business risks 经营风险 qITd.<
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32.appropriateness 适当性 "@itn
33.accounting estimate 会计估计 _!o0bYD
34.management representations 管理层声明 Z}>+!Z
35.going concern assumption 持续经营假设 WAVEwA`r
36.audit plan 审计计划 |(5|6r3
37.significant audit areas 重点审计领域 +4k4z:<n
38.error 错误 -B:O0;f
39.fraud舞弊 M:%Ll3
40.modified or additional procedures 修改或追加审计程序 QhPpo#^
41.misappropriation of assets 侵占资产 #/WjKr n
42.transactions without substance 虚假交易 .j`8E^7<
43.unusual pressures 异常压力 Bs<LJzS{V
44.the suspected noncompliance 涉嫌存在违法行为 / KKA/
45.materialiy 重要性 \>e>J\t:
46.exceed the materiality level 超过重要性水平 ^;cJjl'=
47.approach the materiality level 接近重要性水平 -n6T^vf
48.an acceptably low level 可接受水平 U5j0i]
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 tBE-:hX*
50.misstatements or omissions 错报或漏报 (FOJHjtkM
51.aggregate 总计 [Ib17#74
52.subsequent events 期后事项 -raZ6?Zjc
53.adjust the financial statements 调整财务报表 $# b
54.perform additional audit procedures 实施追加的审计程序 L$; gf_L
55.audit risk 审计风险 wKy4Ic+RV
56.detection risk 检查风险 Jv D`RUh
57.inappropriate audit opinion 不适当的审计意见 9~}8?kPNw=
58.material misstatement 重大的错报 mtNB09E(
59.tolerable misstatement 可容忍错报 Xgo`XsA
60.the acceptable level of detection risk 可接受的检查风险 7 '7a`-W
61.assessed level of material misstatement risk 重大错报风险的评估水平 KI5099 _/
62.simall business 小规模企业 &-ZRS/_d>
63.accounting system 会计系统 |d_ rK2
64.test of control 控制测试 +fq;o8q
65.walk-through test 穿行测试 Oz.Zxw
66.communication 沟通 CdiL{zH\3
67.flow chart 流程图 4?~Ei[KgQn
68.reperformance of internal control 重新执行 fq0[7Yb
69.audit evidence 审计证据 15!b]':
70.substantive procedures 实质性程序 4\2~wSr
71.assertions 认定 Y\{lQMCy
72.esistence 存在 i-&"1D[&
73.occurrence 发生 "'6R|<u=:
74.completeness 完整性 $I90KQB\_
75.rights and obligations 权利和义务 /Pa<I^-#
76.valuation and allocation 计价和分摊 ZRCUM"R_
77.cutoff 截止 |1Ko5z
78.accuracy 准确性 M,N(be-
79.classification 分类 w7_2JS
80.inspection 检查 %gXNWxv
81.supervision of counting 监盘 +,bgOq\aG
82.observation 观察 p9iCrq
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83.confirmation 函证 :n(!,
84.computation 计算 :,=Z)e
85.analytical procedures 分析程序 DT#Z6A
86.vouch 核对 bl;v^
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87.trace 追查 o`[X _
88.audit sampling 审计抽样 NKw}VW'|
89.error 误差 hin6cac
90.expected error 预期误差 zy[|4Q(?
91.population 总体 2N_9S?a3sK
92.sampling risk 抽样风险 0d=<^wLi^
93.non- sampling risk 非抽样风险 Bnxzy
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94.sampling unit 抽样单位 GO?-z 0V
95.statistical sampling 统计抽样 'Ux_X:,:;
96.tolerable error 可容忍误差 yh0|f94m
97.the risk of under reliance 信赖不足风险 4
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98.the risk of over reliance 信赖过度风险 BO9Z"|"
99.the risk of incorrect rejection 误拒风险 &^uzg
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100. the risk of incorrect acceptance 误受风险 W#lvH=y
101.working trial balance 试算平衡表 3x=F
102.index and cross-referencing 索引和交叉索引 M5x!84
103.cash receipt 现金收入 x1}q!)e
104.cash disbursement 现金支出 .e"jnP~
105.bank statement 银行对账单 Sm Ei _u]'
106.bank reconciliation 银行存款余额调节表 !gk\h
107.balance sheet date 资产负债表日 ,jt098W
108.net realizable value 可变现净值 !}3`Pl.(r
109.storeroom 仓库 Wig0OZj
110.sale invoice 销售发票 tm|lqa
111.price list 价目表 7K;dVB
112.positive confirmation request 积极式询证函 &iGl)dDr
113.negative confirmation request 消极式询证函 9e1 6 g
114.purchase requisition 请购单 zhCI+u4/qz
115.receiving report 验收报告 "yz\p,
116.gross margin 毛利 b?bYPN+
117.manufacturing overhead 制造费用 gP`!MlY@
118.material requisition 领料单 bNaUzM!,H
119.inventory-taking 存货盘点 {&<}*4D
120.bond certificate 债券 Y(:OfC?
121.stock certificate 股票 g~y9j8
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122.audit report 审计报告
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123.entity 被审计单位 V?
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124.addressee of the audit report 审计报告的收件人 @NHRuk+
125.unqualified opinion 无保留意见 bK].qN
126.qualified opinion 保留意见 !}PFi T^
127.disclaimer of opinion 无法表示意见 _kx
128.adverse opinion 否定意见 w7Pe<vT
129 Auditors‘Report审计报告 Qr<%rU^{.
130 internal audit内部审计 *3ne(c
131 public sector audit政府审计 /SUV'J)
账项基础审计accounting number-based audit &Bp\kv
风险导向审计方法risk-oriented audit approach 2 Lamvf