1.audit 审计 .LIEZ^@
2.attestation R^1sbmwk
鉴证 fv5'Bl
3.credibility TF}<,aR
可信赖程度 js^@tgf$x&
4.audit of financial statements 财务报表审计 WQ\' z?P
5.agreed-upon procedures 执行商定程序 zQ(li9
6.high levels of assurance 高水平保证 <dV|N$WV
7.compilation 编制 E=Ah_zKU
8.reliability 可靠性 X{| 1E85fl
9.relevance 相关性 QjWv?tm
10.professional skepticism 职业谨慎 MQ$[jOAqP
11.objectivity 客观性 al F*L
12. professional competence 专业胜任能力 f` 2W}|(jA
13.Senior/CPA-in-charge 项目经理 %ErLL@e
14.audit engagement letter 业务约定书 "w*VyD
15.recurring audit 连续审计 -w1U/o.
16.the client 委托人 p
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17.change CPA 更换注册会计师 Op" \i
18.the existing CPA 现任注册会计师 pD9*WKEf*
19.the successor CPA 后任注册会计师 ~=lm91W
20.the preceding CPA前任注册会计师 #|v\UJ:Pf/
21.issue the audit report 出具审计报告 ]!d #2(
22.expert 专家 'VS!<
23.the board of directors 董事会 -;a}'1HOE
24.knowledge of the entity‘ s business 了解被审计单位情况 N$aLCX
25.assess material misstatement risks评估重大错报风险 3Nd&*QSV
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 p(8H[L4Y
27.a general knowledge of ————- 初步了解―――的情况 f>s3Q\+
28.a more knowledge of—————— 进一步了解的情况 'v GrbmK
29.the prior year‘s working papers 以前年度工作底稿 I5mnV<QA^
30.minutes of meeting 会议纪要 +XLy Pj
31.business risks 经营风险 %`F6>J
32.appropriateness 适当性 U ; JZN
33.accounting estimate 会计估计 a9j
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34.management representations 管理层声明 :;cKns0OA
35.going concern assumption 持续经营假设 y#F( xm+L
36.audit plan 审计计划 ( MWh|kp
37.significant audit areas 重点审计领域 \EuMzb"G9p
38.error 错误 |>5NH'agV
39.fraud舞弊 c/DB"_}!a
40.modified or additional procedures 修改或追加审计程序 q!\K!W \
41.misappropriation of assets 侵占资产 0UB)FK,9
42.transactions without substance 虚假交易 Di5eD,N
43.unusual pressures 异常压力 \hai
44.the suspected noncompliance 涉嫌存在违法行为 26B]b{Iz{
45.materialiy 重要性 gXZC%S
46.exceed the materiality level 超过重要性水平 12U1DEd>-
47.approach the materiality level 接近重要性水平 ]R32dI8N
48.an acceptably low level 可接受水平 kO{A]LnAH
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 bX6eNk-L
50.misstatements or omissions 错报或漏报 )cJ9YKKy
51.aggregate 总计 l ~C
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52.subsequent events 期后事项 F.i*'x0u
53.adjust the financial statements 调整财务报表 `wj<d>m
54.perform additional audit procedures 实施追加的审计程序 3.Z}2F]
55.audit risk 审计风险 ~OD}`
56.detection risk 检查风险 "_WOtJr
57.inappropriate audit opinion 不适当的审计意见 bCHJLtDQ
58.material misstatement 重大的错报 .aV#W@iyK
59.tolerable misstatement 可容忍错报 hm*1w6 =
60.the acceptable level of detection risk 可接受的检查风险 R*VRxQ,h6+
61.assessed level of material misstatement risk 重大错报风险的评估水平 HJ?p,V q5_
62.simall business 小规模企业 M>nplHq
63.accounting system 会计系统 Au<NUc
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64.test of control 控制测试 X:+lD58
65.walk-through test 穿行测试 JnQ5r>!>3
66.communication 沟通 ;|*o^9q
67.flow chart 流程图 VRQ'sn@
68.reperformance of internal control 重新执行 mlW0ptp
69.audit evidence 审计证据 Z`y%#B6x.
70.substantive procedures 实质性程序 J5e
71.assertions 认定 ;*>Y8^K&Q
72.esistence 存在 _;/onM
73.occurrence 发生 |(G^3+5Uwm
74.completeness 完整性 d#xi_L!
75.rights and obligations 权利和义务 M6l S2
76.valuation and allocation 计价和分摊 qIIc>By(\"
77.cutoff 截止 mX66}s}#
78.accuracy 准确性 @ px2/x
79.classification 分类 ~iI4v#0
80.inspection 检查 `d]D=DtH
81.supervision of counting 监盘 ,'w9@A
82.observation 观察 [hC-} 9
83.confirmation 函证 V_+XZ+7Lx}
84.computation 计算 8-]\C
85.analytical procedures 分析程序 V|[Y9<*
86.vouch 核对 uvC ![j^~
87.trace 追查 "=8=
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88.audit sampling 审计抽样 MG6taOO!
89.error 误差 Af y\:&j
90.expected error 预期误差 zr#n^?m
91.population 总体 |rW,:&;
92.sampling risk 抽样风险 ZyAm:yO
93.non- sampling risk 非抽样风险 ?=$=c8xw
94.sampling unit 抽样单位 0*$? =E
95.statistical sampling 统计抽样 |uL"/cMW7
96.tolerable error 可容忍误差 ip.aM#
97.the risk of under reliance 信赖不足风险 <g9@iUOI
98.the risk of over reliance 信赖过度风险 [C_Dv-
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99.the risk of incorrect rejection 误拒风险 H|@R+
100. the risk of incorrect acceptance 误受风险 Z
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101.working trial balance 试算平衡表 fP 4
102.index and cross-referencing 索引和交叉索引 0P)"_x_
103.cash receipt 现金收入 Eci,];S7
104.cash disbursement 现金支出 'KL!)}B$h
105.bank statement 银行对账单 ~Psv[b=]
106.bank reconciliation 银行存款余额调节表 &IYSoA"Nz
107.balance sheet date 资产负债表日 ^q{=mf`
108.net realizable value 可变现净值 U4PnQ
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109.storeroom 仓库 o +-G@16
110.sale invoice 销售发票 QxUsdF?p
111.price list 价目表 jiAKV0lX
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112.positive confirmation request 积极式询证函 !.\- l2f
113.negative confirmation request 消极式询证函 #>)OLKP
114.purchase requisition 请购单 ";vP77|m7R
115.receiving report 验收报告 &.D#OnRh9
116.gross margin 毛利 XQW9/AzN f
117.manufacturing overhead 制造费用 Km/#\$|}
118.material requisition 领料单 \M(#FS
119.inventory-taking 存货盘点 _pZ2^OO@
120.bond certificate 债券 V'n4iM
121.stock certificate 股票 L`"B;a&
122.audit report 审计报告 (c3%rM m]
123.entity 被审计单位 +2&+Gh.h
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 Fke_ms=I^
126.qualified opinion 保留意见 R>|)-"b( `
127.disclaimer of opinion 无法表示意见 LS(J%\hMDm
128.adverse opinion 否定意见 %p wpRD@
129 Auditors‘Report审计报告 7R4xJ H
130 internal audit内部审计 &n 1 \^:
131 public sector audit政府审计 )$Tcip`
账项基础审计accounting number-based audit )wFr%wNe
风险导向审计方法risk-oriented audit approach 9pY`_lxa>