1.audit 审计 &PcyKpyd
2.attestation `h;k2Se5
鉴证 Z?i /r5F
3.credibility 3*DXE9gA9
可信赖程度 g|P C$p-z+
4.audit of financial statements 财务报表审计 Y^$HrI(vq
5.agreed-upon procedures 执行商定程序 ,1Qd\8N9
6.high levels of assurance 高水平保证 '%v#v 3'
7.compilation 编制 N132sN2
8.reliability 可靠性 _RMQy~&b
9.relevance 相关性 '#\D]5
10.professional skepticism 职业谨慎 "rXOsX\;
11.objectivity 客观性 T0j2a&Pv
12. professional competence 专业胜任能力 kfC0zd+
13.Senior/CPA-in-charge 项目经理 p]W+eT
14.audit engagement letter 业务约定书 rl:KJ\*D
15.recurring audit 连续审计 4yMW^:@
16.the client 委托人 `=tyN@VC
17.change CPA 更换注册会计师 2k7bK6=nm
18.the existing CPA 现任注册会计师 K0+;bu
19.the successor CPA 后任注册会计师 l QPqcZd
20.the preceding CPA前任注册会计师 ~Y5l+EF#
21.issue the audit report 出具审计报告 #nyv+x;
22.expert 专家 ~WVO
23.the board of directors 董事会 B7NtkMK
24.knowledge of the entity‘ s business 了解被审计单位情况 mkvvNm3
25.assess material misstatement risks评估重大错报风险 h?@G$%2
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 mXjgs8s
27.a general knowledge of ————- 初步了解―――的情况 %@&a7JOL
28.a more knowledge of—————— 进一步了解的情况 jRkC/Lw
29.the prior year‘s working papers 以前年度工作底稿 q5&
Ci`
30.minutes of meeting 会议纪要 j
StmS2n
31.business risks 经营风险 U`R;P-
32.appropriateness 适当性 ~M
?|Vn
33.accounting estimate 会计估计 "5DJu~
34.management representations 管理层声明 ^<V9'Ut
35.going concern assumption 持续经营假设 U+]Jw\\l
36.audit plan 审计计划 {sN"(H4$
37.significant audit areas 重点审计领域 !MZw#=D`
38.error 错误 bk#xiuwT
39.fraud舞弊 5?u[XAE
40.modified or additional procedures 修改或追加审计程序 )&NAs
41.misappropriation of assets 侵占资产 7-iIay1h"
42.transactions without substance 虚假交易 -@%%*YI>
43.unusual pressures 异常压力 )jW(6
44.the suspected noncompliance 涉嫌存在违法行为 _ P ,@
45.materialiy 重要性 4yV].2#rl"
46.exceed the materiality level 超过重要性水平 f%fa{
47.approach the materiality level 接近重要性水平 D\L!F6taS
48.an acceptably low level 可接受水平 _pDjg%A>n
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 .{dE}2^
50.misstatements or omissions 错报或漏报 4-4?IwS
51.aggregate 总计 Q49BU@xX
52.subsequent events 期后事项 2JO-0j.
53.adjust the financial statements 调整财务报表 Hw_o
w
?
54.perform additional audit procedures 实施追加的审计程序 dBEIMn@
55.audit risk 审计风险 &a~=b,
56.detection risk 检查风险 p]LnE`v
57.inappropriate audit opinion 不适当的审计意见 =DgCC|p
58.material misstatement 重大的错报 W04av_u 5
59.tolerable misstatement 可容忍错报 B#N7qoi
60.the acceptable level of detection risk 可接受的检查风险 'qeP6}M
61.assessed level of material misstatement risk 重大错报风险的评估水平 n`5WXpz4;
62.simall business 小规模企业 P[gO85
63.accounting system 会计系统 Ghv{'5w
64.test of control 控制测试 Y^lQX~I2{
65.walk-through test 穿行测试 L4974E?S
66.communication 沟通 f'/ KMe%<
67.flow chart 流程图 e9@(/+
68.reperformance of internal control 重新执行 lJ/6-dP
69.audit evidence 审计证据 }OKL
z.5
70.substantive procedures 实质性程序 ?iSGH'[u
71.assertions 认定 Dt}dp_
72.esistence 存在 XI}I.M
73.occurrence 发生 =:K@zlO:
74.completeness 完整性 v4<j
75.rights and obligations 权利和义务 qe?Ggz3p.
76.valuation and allocation 计价和分摊 Y}1P~
77.cutoff 截止 J%P)%yX
78.accuracy 准确性 3z,2utH
79.classification 分类 PZ]5Hf1"
80.inspection 检查 !RMS+Mm?
81.supervision of counting 监盘 {g=b]yg\o
82.observation 观察 gRvJ.Q {h
83.confirmation 函证 qpgU8f
84.computation 计算 pcpxe&S
85.analytical procedures 分析程序 h;Mu[`
86.vouch 核对 &c^7O#j
87.trace 追查 RK)l8c}
88.audit sampling 审计抽样 &l^n4
89.error 误差 D0%FELG05
90.expected error 预期误差 kkfCAM
91.population 总体 }u^:MI
92.sampling risk 抽样风险 YRa4W.&Yn
93.non- sampling risk 非抽样风险 i7v/A&Rc
94.sampling unit 抽样单位 F ?mA1T>x
95.statistical sampling 统计抽样 hmzair3X
96.tolerable error 可容忍误差
&wGg6$
97.the risk of under reliance 信赖不足风险 `1,eX)S
98.the risk of over reliance 信赖过度风险 $MT}l
99.the risk of incorrect rejection 误拒风险 z\$;'
100. the risk of incorrect acceptance 误受风险 NKh,z&
_5-
101.working trial balance 试算平衡表 # ITLz!gE
102.index and cross-referencing 索引和交叉索引 "'aqb~j^
103.cash receipt 现金收入 .CmL7
5
104.cash disbursement 现金支出 6aSM*S)
105.bank statement 银行对账单 7-g^2sa'(
106.bank reconciliation 银行存款余额调节表 fv|%Ocm
107.balance sheet date 资产负债表日 sN@j5p^jc
108.net realizable value 可变现净值 J[+Tj@n'
109.storeroom 仓库 t'Htx1#Zc[
110.sale invoice 销售发票 7j R7
111.price list 价目表 ORtg>az\%
112.positive confirmation request 积极式询证函 U,ELqi \
113.negative confirmation request 消极式询证函 [J:zE&aj
114.purchase requisition 请购单 uE"2kn
115.receiving report 验收报告 e5qvyUJM
116.gross margin 毛利 okh0_4
117.manufacturing overhead 制造费用 Fj3^
#ly
118.material requisition 领料单 Jmy)J!ib*
119.inventory-taking 存货盘点 o3= .T+B
120.bond certificate 债券 5Q;dnC
121.stock certificate 股票 r'PE5xqF
122.audit report 审计报告 ?:JdRnH \
123.entity 被审计单位 7(5]Ry:
124.addressee of the audit report 审计报告的收件人 @2|G|C/]O}
125.unqualified opinion 无保留意见 ]nHe$x!2]
126.qualified opinion 保留意见 , Z4p0M
127.disclaimer of opinion 无法表示意见 @|]iSD&T
#
128.adverse opinion 否定意见 nYgx9Q"<om
129 Auditors‘Report审计报告 |WUA1g
130 internal audit内部审计 2}|vWKej{
131 public sector audit政府审计 iUpSN0XkMM
账项基础审计accounting number-based audit "1CGO@AXS
风险导向审计方法risk-oriented audit approach y,1S&k