1.audit 审计 'Z9UqEGV
2.attestation wxj}k7_(`A
鉴证 DrAIQ7Jd
3.credibility "-MB U
可信赖程度 mJ5%+.V
4.audit of financial statements 财务报表审计 q(hBqU W
5.agreed-upon procedures 执行商定程序 B
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6.high levels of assurance 高水平保证 G973n
7.compilation 编制 IuAu_`,Ndi
8.reliability 可靠性 `U\l: ~]e
9.relevance 相关性 SK@ p0:
10.professional skepticism 职业谨慎 {YrA[9
11.objectivity 客观性 C\Yf]J
12. professional competence 专业胜任能力 t98S[Z(-%+
13.Senior/CPA-in-charge 项目经理 p W5D!z
14.audit engagement letter 业务约定书 ./0wt+
15.recurring audit 连续审计 (.
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16.the client 委托人 <
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17.change CPA 更换注册会计师 BzWkZAX
18.the existing CPA 现任注册会计师 0L#i c61U
19.the successor CPA 后任注册会计师 -JPkC(V7]
20.the preceding CPA前任注册会计师 iCh
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21.issue the audit report 出具审计报告 h4hp5M
22.expert 专家 ~7g$TAe{
23.the board of directors 董事会 'o0o.&/=
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 !T
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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 4t/ ?b
27.a general knowledge of ————- 初步了解―――的情况 $9X?LGUz
28.a more knowledge of—————— 进一步了解的情况 D/4]r@M2c
29.the prior year‘s working papers 以前年度工作底稿 #=ij</
30.minutes of meeting 会议纪要 _!Tjb^
31.business risks 经营风险 ^*B@=
32.appropriateness 适当性 ,2^A<IwR
33.accounting estimate 会计估计 %0}}Qt
34.management representations 管理层声明 8==M{M/eM
35.going concern assumption 持续经营假设 ?vI2mra+
36.audit plan 审计计划 ]F>#0Rdc
37.significant audit areas 重点审计领域 w{*V8S3h9
38.error 错误 4/mz>eK"
39.fraud舞弊 qIQ
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40.modified or additional procedures 修改或追加审计程序 ?YV#
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41.misappropriation of assets 侵占资产 v+79#qWK|n
42.transactions without substance 虚假交易 kdV9F
43.unusual pressures 异常压力 ME]89 T&
44.the suspected noncompliance 涉嫌存在违法行为 hm0A%Js
45.materialiy 重要性 N1.1
46.exceed the materiality level 超过重要性水平 U,6sR
47.approach the materiality level 接近重要性水平 $ywROa]
48.an acceptably low level 可接受水平 Jq? zr]"A
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Gx}`_[-
50.misstatements or omissions 错报或漏报 V,'_BUl+x
51.aggregate 总计 Yh@2m9
52.subsequent events 期后事项 Ej6ho 0_
53.adjust the financial statements 调整财务报表 p>3QW3<
54.perform additional audit procedures 实施追加的审计程序 Q{'4,J-w
55.audit risk 审计风险 L%{YLl-zf]
56.detection risk 检查风险 "zQ<)Q]U
57.inappropriate audit opinion 不适当的审计意见 c$BH`" <*
58.material misstatement 重大的错报 /]-yZ0hX0O
59.tolerable misstatement 可容忍错报 f/IQ2yT-:D
60.the acceptable level of detection risk 可接受的检查风险 Zz/p'3?#
61.assessed level of material misstatement risk 重大错报风险的评估水平 j&a\ K}U!
62.simall business 小规模企业 ]vs}-go
63.accounting system 会计系统 Sj|tR[SAoD
64.test of control 控制测试 g.%} +5
65.walk-through test 穿行测试 O`GF|
66.communication 沟通 &HAu;u@
67.flow chart 流程图 7I&o
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 "X;5*
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70.substantive procedures 实质性程序 l`A&LQ[
71.assertions 认定 6J}Yr5oD
72.esistence 存在 :&'jh/vRN
73.occurrence 发生 |pG0 .p4
74.completeness 完整性 wQd8/&mmk
75.rights and obligations 权利和义务 6oZHSjC*
76.valuation and allocation 计价和分摊 f>4|>kS
77.cutoff 截止 PeqW+Q.
78.accuracy 准确性 33D2^Sf6"
79.classification 分类 /^\E:(RH
80.inspection 检查 e?B}^Dk0i
81.supervision of counting 监盘 8Lx1XbwK
82.observation 观察 Y3(MKq
83.confirmation 函证 ']I!1>v$[
84.computation 计算 o,c}L9nvt
85.analytical procedures 分析程序 P6La)U`VA
86.vouch 核对 }mIN)o
87.trace 追查 chKEGosbF
88.audit sampling 审计抽样 *l"CIG'
89.error 误差 6aHD?a o
90.expected error 预期误差 -mh"["L"
91.population 总体 \)o.Y
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92.sampling risk 抽样风险 Ok{1{EmP
93.non- sampling risk 非抽样风险 EQd<!)HZ
94.sampling unit 抽样单位 HQ7g0:-^a>
95.statistical sampling 统计抽样 ~I;x_0iY4
96.tolerable error 可容忍误差 Ev7v,7`z
97.the risk of under reliance 信赖不足风险 `aG_ m/7|
98.the risk of over reliance 信赖过度风险 fsw[R0B
99.the risk of incorrect rejection 误拒风险 p'%S{v@5((
100. the risk of incorrect acceptance 误受风险 GI,TE
101.working trial balance 试算平衡表 u7RlxA:
102.index and cross-referencing 索引和交叉索引 >1Hv c7DP
103.cash receipt 现金收入 }79jyS-
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104.cash disbursement 现金支出 e`LkCy[_
105.bank statement 银行对账单 S$$SLy:P
106.bank reconciliation 银行存款余额调节表 _Z9d.-
107.balance sheet date 资产负债表日 }+pwSjsno
108.net realizable value 可变现净值 5XB]p|YU~s
109.storeroom 仓库 d4^x,hzV
110.sale invoice 销售发票 p}pd&ut1
111.price list 价目表 kV T |(Y
112.positive confirmation request 积极式询证函 dhnX\/
113.negative confirmation request 消极式询证函 6jgP/~hP>N
114.purchase requisition 请购单 I%Yq86
115.receiving report 验收报告 [r3sk24
116.gross margin 毛利 G6W|l2P!
117.manufacturing overhead 制造费用 $':5uU1}
118.material requisition 领料单 A[7H-1-
119.inventory-taking 存货盘点 ")vtS}Ekt
120.bond certificate 债券 ;|?_C8
121.stock certificate 股票 4:a ~Wl
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122.audit report 审计报告 a:UkVK]MP
123.entity 被审计单位 ji\LC%U-
124.addressee of the audit report 审计报告的收件人 ^gp]tAf
125.unqualified opinion 无保留意见 IO
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126.qualified opinion 保留意见 p_&B+
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127.disclaimer of opinion 无法表示意见 KU
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128.adverse opinion 否定意见 9@q!~u
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129 Auditors‘Report审计报告 ~1}fL 1~5
130 internal audit内部审计 )uo".n|n~B
131 public sector audit政府审计 YsVKdh
账项基础审计accounting number-based audit quaRVD>s +
风险导向审计方法risk-oriented audit approach >Ovz;