1.audit 审计 W{\){fr6O
2.attestation '|r('CIBN/
鉴证 %(`4wo},
3.credibility > m GO08X
可信赖程度 #`6A}/@.+
4.audit of financial statements 财务报表审计 ]p(jL7
5.agreed-upon procedures 执行商定程序 )1H$5h
6.high levels of assurance 高水平保证 B9;-Blh
7.compilation 编制 [{F8+a^
8.reliability 可靠性 %gB 0\C
9.relevance 相关性 +%%FT#ce
10.professional skepticism 职业谨慎 ruM16*S{=
11.objectivity 客观性 ;8UHnhk_O
12. professional competence 专业胜任能力 8Ua;< h%
13.Senior/CPA-in-charge 项目经理 C UOxx,V
14.audit engagement letter 业务约定书 M>df7.N7%P
15.recurring audit 连续审计 q2}<n
'o+
16.the client 委托人 G0Wzx)3]
17.change CPA 更换注册会计师 mqGp]'{
18.the existing CPA 现任注册会计师 >a98H4
19.the successor CPA 后任注册会计师 /U[Y w)
20.the preceding CPA前任注册会计师 Ek'
21.issue the audit report 出具审计报告 Au'[|Prr
22.expert 专家 f<A Bs4w
23.the board of directors 董事会 uY;-x~Z
24.knowledge of the entity‘ s business 了解被审计单位情况 2~+Iu+
25.assess material misstatement risks评估重大错报风险 x,"'\=|s*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,R$n I*mf_
27.a general knowledge of ————- 初步了解―――的情况 }et^'BkA(
28.a more knowledge of—————— 进一步了解的情况 dX0A(6
29.the prior year‘s working papers 以前年度工作底稿 %&9tn0B
30.minutes of meeting 会议纪要 Y3jb'S4(
31.business risks 经营风险 emb~l{K $
32.appropriateness 适当性 `P9vZR;
33.accounting estimate 会计估计 v"Bv\5f,Ys
34.management representations 管理层声明 GE=#8-@g~p
35.going concern assumption 持续经营假设 + oyW_!(
36.audit plan 审计计划 VA_\Z
37.significant audit areas 重点审计领域 R,01.N( U
38.error 错误 o
Wg5-pMWZ
39.fraud舞弊 Dm6WSp1|
b
40.modified or additional procedures 修改或追加审计程序 (
3IM7
41.misappropriation of assets 侵占资产 =!r9;L,?
42.transactions without substance 虚假交易 7,ODh-?ez
43.unusual pressures 异常压力 T$13"?sr=
44.the suspected noncompliance 涉嫌存在违法行为 0o[p<<c*
45.materialiy 重要性 Ps0'WRJnx
46.exceed the materiality level 超过重要性水平 XXacWdh \
47.approach the materiality level 接近重要性水平 N. 3
x[%:
48.an acceptably low level 可接受水平 nn$,|/
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 h,<%cvU
=
50.misstatements or omissions 错报或漏报 mY2Ubn*
51.aggregate 总计 5#+!|S[PK
52.subsequent events 期后事项 d$g
-u8
53.adjust the financial statements 调整财务报表 yWu80C8q
54.perform additional audit procedures 实施追加的审计程序 6w<jg/5t
55.audit risk 审计风险 o
<8L,u(U
56.detection risk 检查风险 I(ds]E
;_E
57.inappropriate audit opinion 不适当的审计意见 h9LA&!
58.material misstatement 重大的错报 *nU7v3D
59.tolerable misstatement 可容忍错报 +LV~%?W
60.the acceptable level of detection risk 可接受的检查风险 ~j",ePl
61.assessed level of material misstatement risk 重大错报风险的评估水平 i;`rzsRb
62.simall business 小规模企业 OOs Y{8xM
63.accounting system 会计系统 (F~i
64.test of control 控制测试 py9(z`}
65.walk-through test 穿行测试 UyBI;k^]
66.communication 沟通 ~c,HE] B
67.flow chart 流程图 eiI}:5~
/g
68.reperformance of internal control 重新执行 -?'r_t
69.audit evidence 审计证据 E"&fT!yi
70.substantive procedures 实质性程序 (}vi"mCeW
71.assertions 认定 Ki{&,:@
72.esistence 存在 j%Y`2Ra
73.occurrence 发生 Jj_E/c"
74.completeness 完整性 ]$!-%pNv
75.rights and obligations 权利和义务 |Spy |,/
76.valuation and allocation 计价和分摊 xRq|W4ay
77.cutoff 截止 4]u53`
78.accuracy 准确性 5Q,
#Co
79.classification 分类 U-#wFc2N
80.inspection 检查 5X4; (Qj
81.supervision of counting 监盘 i5w
82.observation 观察 7"wr8
83.confirmation 函证
IM|VGT0
84.computation 计算 yYwZZa1
85.analytical procedures 分析程序 \I1+J9Gl
86.vouch 核对 rR
&; 2
87.trace 追查 =o;8xKj
88.audit sampling 审计抽样 Zsc710_
89.error 误差 *=mtt^yZ
90.expected error 预期误差 4,!#E0
91.population 总体 v^0D
92.sampling risk 抽样风险 UUc{1"z{
93.non- sampling risk 非抽样风险 ({i}EC7{
94.sampling unit 抽样单位 >VM@9Cph
95.statistical sampling 统计抽样 ZH;VEX
96.tolerable error 可容忍误差 ~cQ./G4
97.the risk of under reliance 信赖不足风险 EE(1;]d-
98.the risk of over reliance 信赖过度风险 |RS9N_eRt
99.the risk of incorrect rejection 误拒风险 b1JXC=*@
100. the risk of incorrect acceptance 误受风险 0sM{yGu=,
101.working trial balance 试算平衡表 3&:Us|}
102.index and cross-referencing 索引和交叉索引 $!%/Kk4M
103.cash receipt 现金收入 yaza
104.cash disbursement 现金支出 6^y*A!xY
105.bank statement 银行对账单 uOUgU$%zqH
106.bank reconciliation 银行存款余额调节表 _[u&}i
107.balance sheet date 资产负债表日 #N9^C@
108.net realizable value 可变现净值 }5
^2g!M
109.storeroom 仓库 1Kszpt(Ld
110.sale invoice 销售发票 |fqYMhA U
111.price list 价目表 KM
li!
.(b
112.positive confirmation request 积极式询证函 ^=`7]E [p
113.negative confirmation request 消极式询证函 Z>
Jm
114.purchase requisition 请购单 djJD'JL
115.receiving report 验收报告 dJxdrs
116.gross margin 毛利 2-=Ov@y2k!
117.manufacturing overhead 制造费用 #0>??]&r
118.material requisition 领料单 +9Q,[)e r
119.inventory-taking 存货盘点 V&)Jvx}^
120.bond certificate 债券 Pt< JF
121.stock certificate 股票 E| eEAa
122.audit report 审计报告 -([
ipg(r
123.entity 被审计单位 %PA#x36
124.addressee of the audit report 审计报告的收件人 EMy>X
125.unqualified opinion 无保留意见 'kU5
126.qualified opinion 保留意见 jHjap:i`cI
127.disclaimer of opinion 无法表示意见 r{\c.\
128.adverse opinion 否定意见 "y~tAg
129 Auditors‘Report审计报告 Nini8@d
130 internal audit内部审计 xs#g
131 public sector audit政府审计 h pf,44Kg
账项基础审计accounting number-based audit x -;tV=E}
风险导向审计方法risk-oriented audit approach 5<64 C}fE3