1.audit 审计 dY^~^<{Lj
2.attestation Po[zzj>m
鉴证 x;/3_"$9>\
3.credibility B7C6Ma
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可信赖程度 XO>Y*7rO
4.audit of financial statements 财务报表审计 7Q&P4{hi0
5.agreed-upon procedures 执行商定程序 Am
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6.high levels of assurance 高水平保证 cQ%HwYn
7.compilation 编制 v%w]Q B
8.reliability 可靠性 )c_ll;%
9.relevance 相关性 s,8%;\!C
10.professional skepticism 职业谨慎 ~
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11.objectivity 客观性 hCrgN
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12. professional competence 专业胜任能力 mbK$Wp#
13.Senior/CPA-in-charge 项目经理 K(Nk|gQ
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 ~Hf,MLMdTf
16.the client 委托人 uq_SF.a'v
17.change CPA 更换注册会计师 /:)4tIV
18.the existing CPA 现任注册会计师 NgQl;$
19.the successor CPA 后任注册会计师 > im4'-
20.the preceding CPA前任注册会计师 Hqk2W*UTl
21.issue the audit report 出具审计报告 ?T"crX
22.expert 专家 bBf+z7iyc
23.the board of directors 董事会 78"W ~`8
24.knowledge of the entity‘ s business 了解被审计单位情况 'S\H% -
25.assess material misstatement risks评估重大错报风险 ){Y2TWW&0
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 +J}M$eQ
27.a general knowledge of ————- 初步了解―――的情况 JP]K\nQx'
28.a more knowledge of—————— 进一步了解的情况 +(
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29.the prior year‘s working papers 以前年度工作底稿 0ni5 :t
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30.minutes of meeting 会议纪要 B^Q#@[T
31.business risks 经营风险 e#
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32.appropriateness 适当性 &+sN=J.x
33.accounting estimate 会计估计 Ra5cfkH;
34.management representations 管理层声明 ZL
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35.going concern assumption 持续经营假设 \GN5Sy]r
36.audit plan 审计计划 :d;5Q\C`
37.significant audit areas 重点审计领域 spf}{o
38.error 错误 ?bEYvHAzg
39.fraud舞弊 ;-F#a+2]!
40.modified or additional procedures 修改或追加审计程序 aNz%vbh\
41.misappropriation of assets 侵占资产 0qv)'[O
42.transactions without substance 虚假交易 !
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43.unusual pressures 异常压力 f{J7a1 `_
44.the suspected noncompliance 涉嫌存在违法行为 XN Y(@
45.materialiy 重要性 7g$t$cZby,
46.exceed the materiality level 超过重要性水平 u'C4d6\wS
47.approach the materiality level 接近重要性水平 d0,I] "
48.an acceptably low level 可接受水平 VQCPgs
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 K{c^.&6D
50.misstatements or omissions 错报或漏报 q:'(1y~
51.aggregate 总计 ^s-3U
52.subsequent events 期后事项 `u-}E9{
53.adjust the financial statements 调整财务报表 X$a Mf&x
54.perform additional audit procedures 实施追加的审计程序 9D@Ez"xv
55.audit risk 审计风险 9f
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56.detection risk 检查风险 6\`,blkX
57.inappropriate audit opinion 不适当的审计意见 otOl7XF
58.material misstatement 重大的错报 +1Uw <~
59.tolerable misstatement 可容忍错报 hN.#ui5 $
60.the acceptable level of detection risk 可接受的检查风险 _MR2,mC
61.assessed level of material misstatement risk 重大错报风险的评估水平 O=fT;&%.
62.simall business 小规模企业 /[IK[
63.accounting system 会计系统 4-\a]"c
64.test of control 控制测试 v-kH7H"z
65.walk-through test 穿行测试 NO&OuiN
66.communication 沟通 t :_7O7
67.flow chart 流程图 /swTn1<Y
68.reperformance of internal control 重新执行 I|.B-$gH
69.audit evidence 审计证据 m=R4A4Y7
70.substantive procedures 实质性程序 </fnbyGR
71.assertions 认定 =\3*;59\
72.esistence 存在 iJ\#su
73.occurrence 发生 )z aMycW
74.completeness 完整性 pD]Ry"
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75.rights and obligations 权利和义务 Yp
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76.valuation and allocation 计价和分摊 @cx!m
77.cutoff 截止 b~|B(lL6Xm
78.accuracy 准确性 $R^"~|m3M
79.classification 分类 HdGy$m`
80.inspection 检查 []@Mk
81.supervision of counting 监盘 aoBM_#
82.observation 观察 UkdQ#b1
83.confirmation 函证 P
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84.computation 计算 WN0^hDc-
85.analytical procedures 分析程序 1q*3V8
86.vouch 核对 A_2ppEG
87.trace 追查 jj^CW"IB
88.audit sampling 审计抽样 R(:q^?
89.error 误差 FGZOn5U6'
90.expected error 预期误差 bZ389dSn
91.population 总体 +n0y/0Au
92.sampling risk 抽样风险 ;c'jBi5W
93.non- sampling risk 非抽样风险 XW19hG
94.sampling unit 抽样单位 {U4%aoBd8
95.statistical sampling 统计抽样 Oz+>I^Q
96.tolerable error 可容忍误差 @M(vaJB8u
97.the risk of under reliance 信赖不足风险 Z6Mh`:7
98.the risk of over reliance 信赖过度风险 )qKfTtN`
99.the risk of incorrect rejection 误拒风险 rsP1?Hxq
100. the risk of incorrect acceptance 误受风险 8T%z{ A1T
101.working trial balance 试算平衡表 uv@4/M`
102.index and cross-referencing 索引和交叉索引 {C<ch@sR
103.cash receipt 现金收入 T
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104.cash disbursement 现金支出 k`N)-`O7
105.bank statement 银行对账单 lAoH@+dyA+
106.bank reconciliation 银行存款余额调节表 E)`+ 1j
107.balance sheet date 资产负债表日 WUHijHo5(8
108.net realizable value 可变现净值 4WNWn#M
109.storeroom 仓库 nJ6bC^*)U
110.sale invoice 销售发票 kY*D s;
111.price list 价目表 rc"Z$qU?
112.positive confirmation request 积极式询证函 <)rol
113.negative confirmation request 消极式询证函 _/KN98+
114.purchase requisition 请购单 ?&N
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115.receiving report 验收报告 8&3G|m1-2
116.gross margin 毛利 1X=}
117.manufacturing overhead 制造费用 1(m89C[
118.material requisition 领料单 aK,G6y
119.inventory-taking 存货盘点 M*t{?o/t;
120.bond certificate 债券 :#+VH_%N
121.stock certificate 股票 H3&$: h
122.audit report 审计报告 r;9F@/
123.entity 被审计单位 .aNy)Yu8
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 Yw./V0Z{@
126.qualified opinion 保留意见 kMUjSa~\
127.disclaimer of opinion 无法表示意见 {
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128.adverse opinion 否定意见 ab6KK$s
129 Auditors‘Report审计报告 C EAwQH
130 internal audit内部审计 3]V"9+
131 public sector audit政府审计 './s'!Lj
账项基础审计accounting number-based audit ^f@EDG8
风险导向审计方法risk-oriented audit approach hMDy;oQ