1.audit 审计 9{*$[%d1
2.attestation
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鉴证 i(qZ#oN
3.credibility <%4M\n
可信赖程度 -UB XWl
4.audit of financial statements 财务报表审计 =;Q:z^S
5.agreed-upon procedures 执行商定程序 gpw,bV
6.high levels of assurance 高水平保证 aS! If >
7.compilation 编制 %_@T'!]
8.reliability 可靠性 {gz-w|7
9.relevance 相关性
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10.professional skepticism 职业谨慎 fI
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11.objectivity 客观性 Gf=3h4
12. professional competence 专业胜任能力 Fy 1- >~
13.Senior/CPA-in-charge 项目经理 *^oL$_Y
14.audit engagement letter 业务约定书 zC,c9b
15.recurring audit 连续审计 nEt{ltsS0
16.the client 委托人 5>6:#.f%!e
17.change CPA 更换注册会计师 oGRd ;hsF
18.the existing CPA 现任注册会计师 QHXA?nBX
19.the successor CPA 后任注册会计师 B#DnU;=O#+
20.the preceding CPA前任注册会计师 +OI <0
21.issue the audit report 出具审计报告 w,i?e\5
22.expert 专家 )b?$
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23.the board of directors 董事会 \483S]_-z{
24.knowledge of the entity‘ s business 了解被审计单位情况 bj6;>Ezp3(
25.assess material misstatement risks评估重大错报风险 boq=@Qh
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 W3zYE3DZf
27.a general knowledge of ————- 初步了解―――的情况 1}_4C0h\'
28.a more knowledge of—————— 进一步了解的情况 ds2%i
29.the prior year‘s working papers 以前年度工作底稿 9Nw&l@
30.minutes of meeting 会议纪要 O9P+S|hcY
31.business risks 经营风险 /\{emE\]
32.appropriateness 适当性 xa'^:H $X
33.accounting estimate 会计估计 k|,Y_h0Y
34.management representations 管理层声明 fK^W6)uuV
35.going concern assumption 持续经营假设 esiU._:u
36.audit plan 审计计划 8y']kVg
37.significant audit areas 重点审计领域 <Umr2Vw-
38.error 错误 Q=61.lP6
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 WG&! VK
41.misappropriation of assets 侵占资产 8_VGB0~3i
42.transactions without substance 虚假交易 C*}PL
43.unusual pressures 异常压力 Uc,MZV4
44.the suspected noncompliance 涉嫌存在违法行为 q3vv^~
45.materialiy 重要性 ur.krsU
46.exceed the materiality level 超过重要性水平 f
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47.approach the materiality level 接近重要性水平 g>@a
48.an acceptably low level 可接受水平 ?fN6_x2e3
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 mlxtey6H3
50.misstatements or omissions 错报或漏报 Fge["p?GF
51.aggregate 总计 %AN,cE*
52.subsequent events 期后事项 {+m8^-T
53.adjust the financial statements 调整财务报表 '4Jf[
54.perform additional audit procedures 实施追加的审计程序 ^Ze(WE)
55.audit risk 审计风险 $%
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56.detection risk 检查风险 ^mg:<_p
57.inappropriate audit opinion 不适当的审计意见 \HIBnkj)3n
58.material misstatement 重大的错报 cQ]c!G|a4
59.tolerable misstatement 可容忍错报 C1fd@6
60.the acceptable level of detection risk 可接受的检查风险 _Vl~'+ e
61.assessed level of material misstatement risk 重大错报风险的评估水平 'A>?aUq]:
62.simall business 小规模企业 n5%\FFG0M
63.accounting system 会计系统 m_;fj~m
64.test of control 控制测试 R7"7
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65.walk-through test 穿行测试 \gA<yz-;N
66.communication 沟通 D+v?zQw
67.flow chart 流程图 er5!ne
68.reperformance of internal control 重新执行 qFK.ULgP`
69.audit evidence 审计证据 \i/HHP[%
70.substantive procedures 实质性程序 4BUG\~eI3
71.assertions 认定 ZG0^O"B0
72.esistence 存在 [|ZFei)r
73.occurrence 发生 "0uM%*2
74.completeness 完整性 Pjk2tf0j`
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 nShXY6bA
77.cutoff 截止 \c<;!vkZ04
78.accuracy 准确性 $K!Jm7O\
79.classification 分类 >t.Lc.
80.inspection 检查 ?IYu"UO<)|
81.supervision of counting 监盘 v
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82.observation 观察 L /:^;j`c
83.confirmation 函证 SGSyO0O
84.computation 计算 iMJt8sd
85.analytical procedures 分析程序 ;YR/7
86.vouch 核对 [:.wCG5
87.trace 追查
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88.audit sampling 审计抽样 `@
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89.error 误差 Ij7P-5=<
90.expected error 预期误差 Fy"M 4;7
91.population 总体 ']TWWwj$
92.sampling risk 抽样风险 m_*wqNFA6
93.non- sampling risk 非抽样风险 EP#2it]0]
94.sampling unit 抽样单位 )
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95.statistical sampling 统计抽样 ru@#s2
96.tolerable error 可容忍误差 BW7AjtxQ&
97.the risk of under reliance 信赖不足风险 0:
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98.the risk of over reliance 信赖过度风险 |dLr #+'az
99.the risk of incorrect rejection 误拒风险 ,eBC]4)B6
100. the risk of incorrect acceptance 误受风险 ~*7$aj
101.working trial balance 试算平衡表 TdgK.g 4
102.index and cross-referencing 索引和交叉索引 tO{{ci$-T
103.cash receipt 现金收入 &Gh0f"?
104.cash disbursement 现金支出 y
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105.bank statement 银行对账单 zawu(3?~)5
106.bank reconciliation 银行存款余额调节表 '";#v.!
107.balance sheet date 资产负债表日 Rb L?(
108.net realizable value 可变现净值 M i& ;1!bg
109.storeroom 仓库 GZ~Tl0U
110.sale invoice 销售发票 ,_u7@Ix
111.price list 价目表 *sOb I(&
112.positive confirmation request 积极式询证函 `jGeS[FhR
113.negative confirmation request 消极式询证函 EW*sTI3
114.purchase requisition 请购单 "G
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115.receiving report 验收报告 ?4%H(k5A
116.gross margin 毛利 A:< %>
117.manufacturing overhead 制造费用 M!'d
118.material requisition 领料单 gZ4'
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119.inventory-taking 存货盘点 g %mCgP
120.bond certificate 债券 Ob/)f)!!
121.stock certificate 股票 BDI@h%tJb:
122.audit report 审计报告 KM wV;r
123.entity 被审计单位 DLrV{8%W
124.addressee of the audit report 审计报告的收件人 >8_y-74
125.unqualified opinion 无保留意见 A,.X
126.qualified opinion 保留意见 Zu,:}+niU
127.disclaimer of opinion 无法表示意见 bI &<L O
128.adverse opinion 否定意见 t`z "=S
129 Auditors‘Report审计报告 FE\E%_K'n7
130 internal audit内部审计 Uw("+[ 5O0
131 public sector audit政府审计 S/XU4i:aV
账项基础审计accounting number-based audit &`I(QY
风险导向审计方法risk-oriented audit approach \:4*h