1.audit 审计 Z"Q9^;0%
2.attestation /`#JM
鉴证 u^'X>n)oL#
3.credibility |G/)<1P
可信赖程度 T#Bj5H
4.audit of financial statements 财务报表审计 "Il)_Ui
5.agreed-upon procedures 执行商定程序 O\=Zo9(NHF
6.high levels of assurance 高水平保证 f*xv#G
7.compilation 编制 *(wxNsK
8.reliability 可靠性 plr3&T~,&S
9.relevance 相关性 )Xt#coagS
10.professional skepticism 职业谨慎 l LBzY`j
11.objectivity 客观性 Zv
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12. professional competence 专业胜任能力 'vq0Tw5
13.Senior/CPA-in-charge 项目经理 }=gD,]2x8
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 nHF~a?|FT
16.the client 委托人 NTCFmdbs 6
17.change CPA 更换注册会计师 <dXeP/1w`
18.the existing CPA 现任注册会计师 Tk 'Pv
19.the successor CPA 后任注册会计师 F_/ra?WVH
20.the preceding CPA前任注册会计师 W"t^t|H'~
21.issue the audit report 出具审计报告 j}J=ZLr/V"
22.expert 专家 I^n,v )
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23.the board of directors 董事会 H|`D3z.c
24.knowledge of the entity‘ s business 了解被审计单位情况 Ix(,gDN
25.assess material misstatement risks评估重大错报风险 EKQ>hww8
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 %'X7T^uE
27.a general knowledge of ————- 初步了解―――的情况 G~_D'o<r
28.a more knowledge of—————— 进一步了解的情况 i>-#QKqJ
29.the prior year‘s working papers 以前年度工作底稿 y
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30.minutes of meeting 会议纪要 8NNs_~+x}
31.business risks 经营风险 8aM\B%NGWi
32.appropriateness 适当性 Azr|cKu]
33.accounting estimate 会计估计 rY@9nQ\>g
34.management representations 管理层声明 !N][W#:
35.going concern assumption 持续经营假设 u2fp~.'P
36.audit plan 审计计划 ]|K6Z>V
37.significant audit areas 重点审计领域 {z;K0
38.error 错误 7dE.\#6r
39.fraud舞弊 ?h|DeD!s
40.modified or additional procedures 修改或追加审计程序 m9DTz$S.
41.misappropriation of assets 侵占资产 ]vV)$xMX
42.transactions without substance 虚假交易 x",ktE>9
43.unusual pressures 异常压力 +`$$^x
44.the suspected noncompliance 涉嫌存在违法行为 BT$Oh4y4
45.materialiy 重要性 68<W6z
46.exceed the materiality level 超过重要性水平 1IT(5Mleb
47.approach the materiality level 接近重要性水平 '|Lv-7
48.an acceptably low level 可接受水平 U1rr=h
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 kf |J
50.misstatements or omissions 错报或漏报 F$:UvW@e1
51.aggregate 总计 @W==)S%O
52.subsequent events 期后事项 /9Qr1@&v
53.adjust the financial statements 调整财务报表 JFNjc:4{0
54.perform additional audit procedures 实施追加的审计程序 SL+
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55.audit risk 审计风险 UV{})T*s
56.detection risk 检查风险 PJ<qqA`!
57.inappropriate audit opinion 不适当的审计意见 ~*^o[~x]\
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 =Uo*-EH
60.the acceptable level of detection risk 可接受的检查风险 XJwgh y?(
61.assessed level of material misstatement risk 重大错报风险的评估水平 tWaGC
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62.simall business 小规模企业 \O,yWyU4
63.accounting system 会计系统 Z0XQ|gkH
64.test of control 控制测试 F|o
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65.walk-through test 穿行测试 TT#V'r\
66.communication 沟通 <*/Z>Z_c2
67.flow chart 流程图 k;SKQN
68.reperformance of internal control 重新执行 0~DsA Ua
69.audit evidence 审计证据 ~,8#\]xR
70.substantive procedures 实质性程序 "&;X/~j
71.assertions 认定 e5;YY
72.esistence 存在 y4=T0[
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73.occurrence 发生 9JILK9mVO
74.completeness 完整性 4/ q
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75.rights and obligations 权利和义务 S&'s/jB
76.valuation and allocation 计价和分摊 0&\71txrzg
77.cutoff 截止 %t74*cX
78.accuracy 准确性
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79.classification 分类 uFlf#t
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80.inspection 检查 8f
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81.supervision of counting 监盘 t!B,%,Dp
82.observation 观察 v5?ct?q
83.confirmation 函证 0Xn,q]@Z
84.computation 计算 $d.Dk4.ed
85.analytical procedures 分析程序 6Tm7|2R
86.vouch 核对 4gmlK,a
87.trace 追查 K
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88.audit sampling 审计抽样 ?Ho>
89.error 误差 66_=b
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90.expected error 预期误差 8&qtF.i-6
91.population 总体 cw0uLMqr`
92.sampling risk 抽样风险 nCA~=[&H
93.non- sampling risk 非抽样风险 AOV{@b(
94.sampling unit 抽样单位 34_
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95.statistical sampling 统计抽样 ^.~e
96.tolerable error 可容忍误差 fy&u[Jd{
97.the risk of under reliance 信赖不足风险 ztp2
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98.the risk of over reliance 信赖过度风险 6UqDpL7^U
99.the risk of incorrect rejection 误拒风险 A2P.5EN
100. the risk of incorrect acceptance 误受风险 %):pfM;b
101.working trial balance 试算平衡表 dAM]
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102.index and cross-referencing 索引和交叉索引 sEL0h4
103.cash receipt 现金收入 'coY`B; 8
104.cash disbursement 现金支出 Y^8'P /A
105.bank statement 银行对账单 "Rtt~["%
106.bank reconciliation 银行存款余额调节表 :j/sTO=
107.balance sheet date 资产负债表日 5EECr
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108.net realizable value 可变现净值 r;wm`(e
109.storeroom 仓库 g{2~G6%;0
110.sale invoice 销售发票 E9@Sc>e
111.price list 价目表 Y&DoA0/y
112.positive confirmation request 积极式询证函 rD !GEU
113.negative confirmation request 消极式询证函 GR 1%(,
114.purchase requisition 请购单 wuSotbc/
115.receiving report 验收报告 h1f 05
116.gross margin 毛利 {yd(n_PqY
117.manufacturing overhead 制造费用 rA8{Q.L
118.material requisition 领料单 1vJj?Uqc
119.inventory-taking 存货盘点 s |o(~2j
120.bond certificate 债券 k6
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121.stock certificate 股票 .%M80X{5~
122.audit report 审计报告 z*cKH$':
123.entity 被审计单位 g+?2@L$L
124.addressee of the audit report 审计报告的收件人 &!wtH
125.unqualified opinion 无保留意见 xNLgcb@v>
126.qualified opinion 保留意见 p+7#`iICE
127.disclaimer of opinion 无法表示意见 |nqN95'u+]
128.adverse opinion 否定意见 <B @z>V
129 Auditors‘Report审计报告 M<Dvhy[
130 internal audit内部审计 mDuS-2G=D
131 public sector audit政府审计 Wq}W )E
账项基础审计accounting number-based audit 2 ksbDl}
风险导向审计方法risk-oriented audit approach 7[0CVWs,