1.audit 审计 pME{jD
2.attestation ]sz3]"2
鉴证 <PPNhf8
3.credibility xvzr:pP
可信赖程度 Uie?9&3
4.audit of financial statements 财务报表审计 %N;!+
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5.agreed-upon procedures 执行商定程序 kyAXRwzI
6.high levels of assurance 高水平保证 X1IeSMAe
7.compilation 编制 a9n^WOJ6
8.reliability 可靠性 `c/*H29
9.relevance 相关性 =ji1S}e~p
10.professional skepticism 职业谨慎 ky
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11.objectivity 客观性 ze_{=Cv&Y
12. professional competence 专业胜任能力 ) xbO6V
13.Senior/CPA-in-charge 项目经理 )!g{Sbl
14.audit engagement letter 业务约定书 KZ!3j_pKy
15.recurring audit 连续审计 =X?\MVWB
16.the client 委托人 SVjl~U-^
17.change CPA 更换注册会计师 pA{ 5V9
18.the existing CPA 现任注册会计师 -p-B2?)A
19.the successor CPA 后任注册会计师 bifS 2>c
20.the preceding CPA前任注册会计师 w;Q;[:y
21.issue the audit report 出具审计报告 7iHK_\t n
22.expert 专家 bX.ja;;
23.the board of directors 董事会 c4_`Ew^k
24.knowledge of the entity‘ s business 了解被审计单位情况 yCJ Fo
25.assess material misstatement risks评估重大错报风险 DC1'Kyk
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 5L:1A2Z?c
27.a general knowledge of ————- 初步了解―――的情况 s5RjIa0$7
28.a more knowledge of—————— 进一步了解的情况 x^"ES%*
29.the prior year‘s working papers 以前年度工作底稿 Rwr 2gMt7
30.minutes of meeting 会议纪要 <Sz52Suh>
31.business risks 经营风险 t}v2$<!I
32.appropriateness 适当性 ]$U xCu
33.accounting estimate 会计估计 ?ER-25S
34.management representations 管理层声明 7?B.0>$3>V
35.going concern assumption 持续经营假设 "x@='>:$
36.audit plan 审计计划 \4"S7.% |
37.significant audit areas 重点审计领域 Z/^ u
38.error 错误 vP7K9Kx
39.fraud舞弊 [-&L8Un
40.modified or additional procedures 修改或追加审计程序 "Jjs"7
41.misappropriation of assets 侵占资产 )
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42.transactions without substance 虚假交易 fN"(mW>!
43.unusual pressures 异常压力 /-6S{hl9Ne
44.the suspected noncompliance 涉嫌存在违法行为 jCTAKaq
45.materialiy 重要性 Zo KcJA
46.exceed the materiality level 超过重要性水平 @/r^%G
47.approach the materiality level 接近重要性水平 Ro2d,'
48.an acceptably low level 可接受水平 B?$ "\;&
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 \rykBxs
50.misstatements or omissions 错报或漏报 yr#5k`&\_
51.aggregate 总计 pZ#ap<|>I
52.subsequent events 期后事项 j3q~E[Mz\
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 9WJz~SP+vR
55.audit risk 审计风险 @aQ1khEd
56.detection risk 检查风险 C"lJl k9g^
57.inappropriate audit opinion 不适当的审计意见 x{NX8lN
58.material misstatement 重大的错报 RzhWD^b B
59.tolerable misstatement 可容忍错报 syip; ;
60.the acceptable level of detection risk 可接受的检查风险 y7KzW*>g:
61.assessed level of material misstatement risk 重大错报风险的评估水平 8 6f2'o+
62.simall business 小规模企业 nW"q
63.accounting system 会计系统 DF6c|
64.test of control 控制测试 zrVC8Wb
65.walk-through test 穿行测试 vK$"# F~
66.communication 沟通 N_L,]QT?
67.flow chart 流程图 _LwOOZj
68.reperformance of internal control 重新执行 nUq<TJ
69.audit evidence 审计证据 l{w#H|]
70.substantive procedures 实质性程序 ,ZblIOWb
71.assertions 认定 x.1-)\
72.esistence 存在 +i\&6HGK;-
73.occurrence 发生 qo)?8kx>l
74.completeness 完整性 \D>$aLO*?
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 v#=`%]mL
77.cutoff 截止 `IYuz:
78.accuracy 准确性 K
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79.classification 分类 (;. AS
80.inspection 检查 $8l({:*q0
81.supervision of counting 监盘 _WX#a|4h{
82.observation 观察 7^}Ll@
83.confirmation 函证 ?)'~~@NkH
84.computation 计算 ( *G\g=D
85.analytical procedures 分析程序 ,fEO>
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86.vouch 核对 tU"raP^=
87.trace 追查 2!N8rHRt
88.audit sampling 审计抽样 gBu1QviU
89.error 误差 E^w:KC2@
90.expected error 预期误差 a:~@CUD
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91.population 总体 Y+/JsOD
92.sampling risk 抽样风险 e
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93.non- sampling risk 非抽样风险 P#v*TD'
94.sampling unit 抽样单位 @eqeN9e
95.statistical sampling 统计抽样 JcJmds
96.tolerable error 可容忍误差 <lr*ZSNY
97.the risk of under reliance 信赖不足风险 P)dL?vkK
98.the risk of over reliance 信赖过度风险 x*oWa,
99.the risk of incorrect rejection 误拒风险 PLM _#+R>
100. the risk of incorrect acceptance 误受风险 HxK$ 4I`
101.working trial balance 试算平衡表 `"vZ);i<
102.index and cross-referencing 索引和交叉索引 GFSt<k)
103.cash receipt 现金收入 9iN.3/
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104.cash disbursement 现金支出 KlK`;cr?
105.bank statement 银行对账单 n(~\l#o@
106.bank reconciliation 银行存款余额调节表 BiE08,nj
107.balance sheet date 资产负债表日 dQezd-y*
108.net realizable value 可变现净值 4Z[V uQng
109.storeroom 仓库 N__H*yP
110.sale invoice 销售发票 NGYyn`Lx
111.price list 价目表 zr76_~B1u
112.positive confirmation request 积极式询证函 Dc~,D1xWj
113.negative confirmation request 消极式询证函 #G9 adK5
114.purchase requisition 请购单 OEdJc\n_R
115.receiving report 验收报告 PIcrA2ll
116.gross margin 毛利 y0v]N
117.manufacturing overhead 制造费用 9^P2I)aD
118.material requisition 领料单 ]43
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119.inventory-taking 存货盘点 #s5 pz8v
120.bond certificate 债券 ;%J5=f%z)
121.stock certificate 股票 PXP`ZLF
122.audit report 审计报告 P+e KZo
123.entity 被审计单位 '%v#v 3'
124.addressee of the audit report 审计报告的收件人 N132sN2
125.unqualified opinion 无保留意见 &R+#W
126.qualified opinion 保留意见 '#\D]5
127.disclaimer of opinion 无法表示意见 mzL[/B#>M
128.adverse opinion 否定意见 UVf\2\ Y
129 Auditors‘Report审计报告 OLq
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130 internal audit内部审计 Bz8 &R|~>"
131 public sector audit政府审计 $ &5w\
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账项基础审计accounting number-based audit D-9\~gvh
风险导向审计方法risk-oriented audit approach ?_6YtR,{