1.audit 审计 2Rp{]s$jo
2.attestation !8M'ms>s=
鉴证 ~$obcW1
3.credibility ] ]-0RJ=S?
可信赖程度 Nfvg[c
4.audit of financial statements 财务报表审计 i 58CA?
5.agreed-upon procedures 执行商定程序 .`=PE&xq
6.high levels of assurance 高水平保证 TBp5xz`
7.compilation 编制 LBi>D`]
8.reliability 可靠性 \ku{-^7
9.relevance 相关性 U,(+rMeY0
10.professional skepticism 职业谨慎 d> AmM!J
11.objectivity 客观性 dgD%I
12. professional competence 专业胜任能力 q &o=4
13.Senior/CPA-in-charge 项目经理 LA Vgf>
14.audit engagement letter 业务约定书 iKKWn*u
15.recurring audit 连续审计 :Djp\
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16.the client 委托人 m1;jS|
17.change CPA 更换注册会计师 }7v2GfEkM
18.the existing CPA 现任注册会计师 jX,~iZ_B
19.the successor CPA 后任注册会计师 A1;t60z+q>
20.the preceding CPA前任注册会计师 =Z$6+^L
21.issue the audit report 出具审计报告 2p ,6=8^v
22.expert 专家 /_(Dq8^g@
23.the board of directors 董事会 V>SA3
24.knowledge of the entity‘ s business 了解被审计单位情况 L+CSF ]
25.assess material misstatement risks评估重大错报风险 Pl6=._
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 d(XWt;K K
27.a general knowledge of ————- 初步了解―――的情况 ,#haai(
28.a more knowledge of—————— 进一步了解的情况 RwKN
29.the prior year‘s working papers 以前年度工作底稿 R/|o?qTrj
30.minutes of meeting 会议纪要 ,{at?y*
31.business risks 经营风险 i[n1}E.@
32.appropriateness 适当性 `#bcoK5
33.accounting estimate 会计估计 Bnv%W4
34.management representations 管理层声明 q<7n5kJ~
35.going concern assumption 持续经营假设 ~K`blW47
36.audit plan 审计计划 yhmW-#+^e
37.significant audit areas 重点审计领域 ".4^?d_^VF
38.error 错误 Q1yTDJ(2
39.fraud舞弊 /[
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40.modified or additional procedures 修改或追加审计程序 8%Lg)hvl
41.misappropriation of assets 侵占资产 g9JtWgu
42.transactions without substance 虚假交易 ~Ua0pS?
43.unusual pressures 异常压力 E*vi@aI
44.the suspected noncompliance 涉嫌存在违法行为 #96a7K
45.materialiy 重要性 LTHS&3%2
46.exceed the materiality level 超过重要性水平 F(r&:3!97
47.approach the materiality level 接近重要性水平 Pc<ZfO #
48.an acceptably low level 可接受水平 JAK*HA
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 )uP= o
50.misstatements or omissions 错报或漏报 Kt(p|
51.aggregate 总计 _U %B1s3y
52.subsequent events 期后事项 rxA<\h,A
53.adjust the financial statements 调整财务报表 q I}Zg)q]
54.perform additional audit procedures 实施追加的审计程序 Zh$Z$85p
55.audit risk 审计风险 ,bJx|
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56.detection risk 检查风险 w&H7S{
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 #@G2n@Hj
59.tolerable misstatement 可容忍错报 "q8wEu,z[
60.the acceptable level of detection risk 可接受的检查风险 &oBJY'1
61.assessed level of material misstatement risk 重大错报风险的评估水平 :L,]<n
62.simall business 小规模企业 Z:}^fZP
63.accounting system 会计系统 ?d 4_'y
64.test of control 控制测试 4b)xW&K{
65.walk-through test 穿行测试 eF9LZ"-s
66.communication 沟通 =g ]C9'I3
67.flow chart 流程图 v|e>zm<
68.reperformance of internal control 重新执行 +_<#8v
69.audit evidence 审计证据 r*Mm5QozA
70.substantive procedures 实质性程序 ()iJvf>@
71.assertions 认定 a[/p(O
72.esistence 存在 fN9hBC@
73.occurrence 发生 DE[y&]/C{
74.completeness 完整性 EpiagCS
75.rights and obligations 权利和义务 z9gZ/d
76.valuation and allocation 计价和分摊 7W*OyH^
77.cutoff 截止 "H({kmR
78.accuracy 准确性 r=vE0;7
79.classification 分类 ,i}"e(f
80.inspection 检查 >U17BGJ.
81.supervision of counting 监盘 R
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82.observation 观察 :c\NBKHv*
83.confirmation 函证 (mzyA%;W
84.computation 计算 ~=71){4A
85.analytical procedures 分析程序 ,Vog
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86.vouch 核对 zw0p}
87.trace 追查 *Hs5MXNu
88.audit sampling 审计抽样 TnC'<zm9!
89.error 误差 @8 pRIS"V
90.expected error 预期误差 f"[C3o2P
91.population 总体 v;OA hF r|
92.sampling risk 抽样风险 $HaM,
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93.non- sampling risk 非抽样风险 4:K9FqU
94.sampling unit 抽样单位 f}fM%0/5
95.statistical sampling 统计抽样 S_)va#b#
96.tolerable error 可容忍误差 Q<M>+U;t
97.the risk of under reliance 信赖不足风险 -1@kt<Es
98.the risk of over reliance 信赖过度风险 ]WS 7l@
99.the risk of incorrect rejection 误拒风险 7 `|- K
100. the risk of incorrect acceptance 误受风险 p}h)WjC
101.working trial balance 试算平衡表 >B iJ/[9
102.index and cross-referencing 索引和交叉索引 oRCj]9I$
103.cash receipt 现金收入 5-MI7I@l
104.cash disbursement 现金支出 kw!! 5U;7
105.bank statement 银行对账单 (u~@@d"
106.bank reconciliation 银行存款余额调节表 lK{h%2A\b
107.balance sheet date 资产负债表日 w|N LK
108.net realizable value 可变现净值 ,Q^.SHP8
109.storeroom 仓库 rUlXx5f
110.sale invoice 销售发票 .8k9yk
111.price list 价目表 f-
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112.positive confirmation request 积极式询证函 SoCa_9*X
113.negative confirmation request 消极式询证函 @xmL?wz
114.purchase requisition 请购单 6z~6o0s~
115.receiving report 验收报告 hivWQ$6%
116.gross margin 毛利 /op8]y
117.manufacturing overhead 制造费用 oh|Q&R
118.material requisition 领料单 h/5.>[VwDh
119.inventory-taking 存货盘点 [V
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120.bond certificate 债券 U4Il1|
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121.stock certificate 股票 dtJ?J<m}
122.audit report 审计报告 yj-
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123.entity 被审计单位 L )kw Mk
124.addressee of the audit report 审计报告的收件人 usU5q>1
125.unqualified opinion 无保留意见 67^?v)|
126.qualified opinion 保留意见 ZPRkk?M}.
127.disclaimer of opinion 无法表示意见 r"c<15g2'
128.adverse opinion 否定意见 [8[g_
129 Auditors‘Report审计报告 y$'(/iyz
130 internal audit内部审计 z`XX[9$qm
131 public sector audit政府审计 mqQN*.8*
账项基础审计accounting number-based audit 4~4D1
风险导向审计方法risk-oriented audit approach 8!sl) R