1.audit 审计 ~e@z;]CiY
2.attestation ZJs$STJ*
鉴证 n?Nt6U
3.credibility Q'0d~6n&{
可信赖程度 ~$?ZK]YOrx
4.audit of financial statements 财务报表审计 wAW5
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5.agreed-upon procedures 执行商定程序 kZ3ThIk%
6.high levels of assurance 高水平保证 g}',(tPMZ
7.compilation 编制 E^eVvP4uC@
8.reliability 可靠性 "#\;H$+
9.relevance 相关性 HA>OkA/
10.professional skepticism 职业谨慎 kW&TJP+5*
11.objectivity 客观性 +; AZ+w]ZF
12. professional competence 专业胜任能力 ]?[fsdAQW
13.Senior/CPA-in-charge 项目经理 CizX<Cr}
14.audit engagement letter 业务约定书 emN*l]N
15.recurring audit 连续审计 N<injx
16.the client 委托人 3'u-
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17.change CPA 更换注册会计师 "LTad`]<Ro
18.the existing CPA 现任注册会计师 <W $mj04@
19.the successor CPA 后任注册会计师 Npy:!
20.the preceding CPA前任注册会计师 G<v&4/\p`M
21.issue the audit report 出具审计报告 WI-1)1t
22.expert 专家 %8~NqS|=
23.the board of directors 董事会 "1M[5\Ax
24.knowledge of the entity‘ s business 了解被审计单位情况 B_m8{44zM
25.assess material misstatement risks评估重大错报风险 OpYY{f
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 AkQ~k0i}b
27.a general knowledge of ————- 初步了解―――的情况 JnM["Q=`
28.a more knowledge of—————— 进一步了解的情况 v^ VitLC
29.the prior year‘s working papers 以前年度工作底稿 hx]?&zT@
30.minutes of meeting 会议纪要 Hja3a{LH
31.business risks 经营风险 v
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32.appropriateness 适当性 DlMW(4(
33.accounting estimate 会计估计 K(,F~.<
34.management representations 管理层声明 V[Ui/M!9Z
35.going concern assumption 持续经营假设 wi6
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36.audit plan 审计计划 DN5 7p!z
37.significant audit areas 重点审计领域 oEZdd#*;
38.error 错误 JrRH\
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39.fraud舞弊 -C?ZB}`
40.modified or additional procedures 修改或追加审计程序 P
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41.misappropriation of assets 侵占资产 'AS|ZRr/
42.transactions without substance 虚假交易 <B6H. P =
43.unusual pressures 异常压力 Gu\q%'I
44.the suspected noncompliance 涉嫌存在违法行为 6G""I]uT
45.materialiy 重要性 `&c kZiq
46.exceed the materiality level 超过重要性水平 GDiBl* D
47.approach the materiality level 接近重要性水平 q'Tf,a
48.an acceptably low level 可接受水平 ExL0?FemWV
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 Cd}<a?m,
50.misstatements or omissions 错报或漏报 VQ9/Gxdeo
51.aggregate 总计 8NAON5.!
52.subsequent events 期后事项 .jjG(
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53.adjust the financial statements 调整财务报表 A*547=M/(j
54.perform additional audit procedures 实施追加的审计程序 fHd#u%63K
55.audit risk 审计风险 E92KP?i
56.detection risk 检查风险 K^<BW(s
57.inappropriate audit opinion 不适当的审计意见 ]K,Tnyp
58.material misstatement 重大的错报 #fn)k1
59.tolerable misstatement 可容忍错报 <k'h:KB?`
60.the acceptable level of detection risk 可接受的检查风险 P
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61.assessed level of material misstatement risk 重大错报风险的评估水平 R)s:rJQ=p
62.simall business 小规模企业 K} X&AJ5A
63.accounting system 会计系统 =R$u[~Xl2X
64.test of control 控制测试 )W
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65.walk-through test 穿行测试 68C%B9.b'
66.communication 沟通 Ig0VW)
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67.flow chart 流程图 _H7x9
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68.reperformance of internal control 重新执行 A0 C,tVd
69.audit evidence 审计证据 4yA+h2
70.substantive procedures 实质性程序 ^'{Fh"5
71.assertions 认定 p}pjfG
72.esistence 存在 `Cynj+PCe
73.occurrence 发生 B!L{
74.completeness 完整性 o~y;j75{.*
75.rights and obligations 权利和义务 7CURhDdk
76.valuation and allocation 计价和分摊 O^duZ*b
77.cutoff 截止 yZ U6xY
78.accuracy 准确性 !@*7e:l
79.classification 分类 lE(HFal0-(
80.inspection 检查 j@3Q;F0ba
81.supervision of counting 监盘 X[BIA+6
82.observation 观察 u.m[u)HQ
83.confirmation 函证 ^7WN{0
84.computation 计算 .2Elr(
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85.analytical procedures 分析程序 ?ri?GmI|
86.vouch 核对 LxSpctiNx
87.trace 追查 >7T'OC
88.audit sampling 审计抽样 k|PN0&J
89.error 误差 paE[rS\
90.expected error 预期误差 J$w<$5UY
91.population 总体 `MN4uC
92.sampling risk 抽样风险 i^Y+?Sx
93.non- sampling risk 非抽样风险 w(3G&11N?
94.sampling unit 抽样单位 |a`Sc%
95.statistical sampling 统计抽样 k1Y ?
96.tolerable error 可容忍误差 ,pQZ@I\z
97.the risk of under reliance 信赖不足风险 $2M$?4S/T
98.the risk of over reliance 信赖过度风险 Em
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99.the risk of incorrect rejection 误拒风险 `w7v*h|P
100. the risk of incorrect acceptance 误受风险 h#
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 J7Hl\Q[D1
103.cash receipt 现金收入 e>7>j@(K]
104.cash disbursement 现金支出 qUW!
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105.bank statement 银行对账单 ;LPfXpR
106.bank reconciliation 银行存款余额调节表 pis`$_kmwV
107.balance sheet date 资产负债表日 Ru!iR#s)!
108.net realizable value 可变现净值 )|R)Q6UJ
109.storeroom 仓库 li'YDtMKCY
110.sale invoice 销售发票 $)ijN^hV
111.price list 价目表 o!Ieb
112.positive confirmation request 积极式询证函 {14fA)`%
113.negative confirmation request 消极式询证函 p\tm:QWD;
114.purchase requisition 请购单 G kl71VX
115.receiving report 验收报告 bL+_j}{:N
116.gross margin 毛利 RSyUaA
117.manufacturing overhead 制造费用 "R1NG?;q
118.material requisition 领料单 /hH
119.inventory-taking 存货盘点 p6]1w]*R
120.bond certificate 债券 [")o.(
121.stock certificate 股票 ~IfJwBn-i
122.audit report 审计报告 n&;85IF1
123.entity 被审计单位 fo#fg8zX%
124.addressee of the audit report 审计报告的收件人 6azGhxh
125.unqualified opinion 无保留意见 pnowy;
126.qualified opinion 保留意见 ;!mzyb*
127.disclaimer of opinion 无法表示意见 M4oy
128.adverse opinion 否定意见 Vvn2 Ep
129 Auditors‘Report审计报告 gmO!
130 internal audit内部审计 JPc+rfF
131 public sector audit政府审计 0y" $MC v
账项基础审计accounting number-based audit FxtQXu-g
风险导向审计方法risk-oriented audit approach ,c$_t+