1.audit 审计 :EmQ_?( ^
2.attestation }uI7\\S
鉴证 Z 5)_B,E:X
3.credibility :IVk_[s
可信赖程度 E R]sDV
4.audit of financial statements 财务报表审计 ZG@M%|>
5.agreed-upon procedures 执行商定程序 <{cNgKd9
6.high levels of assurance 高水平保证 O%JsUKV
7.compilation 编制 t.E4Tqzc>
8.reliability 可靠性 B?#k W!wj
9.relevance 相关性 (\T0n[
10.professional skepticism 职业谨慎 ^K.u
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11.objectivity 客观性 =%3b@}%HqS
12. professional competence 专业胜任能力 y5/'!L)g
13.Senior/CPA-in-charge 项目经理 jkF+g$B
14.audit engagement letter 业务约定书 EY)Gi`lK
15.recurring audit 连续审计 \/*Nf?;
16.the client 委托人 6mu<&m
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17.change CPA 更换注册会计师 Cl6m$YUt
18.the existing CPA 现任注册会计师 @1qdd~B}
19.the successor CPA 后任注册会计师 Ki/'Ic1
20.the preceding CPA前任注册会计师 )XP#W|;
21.issue the audit report 出具审计报告 1@%B?
22.expert 专家 jWXR__>.
23.the board of directors 董事会 Lvi[*une|
24.knowledge of the entity‘ s business 了解被审计单位情况 $Eio$TI
25.assess material misstatement risks评估重大错报风险 p"[O#*p
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 ms}f>f=
27.a general knowledge of ————- 初步了解―――的情况 [Y$5zeA
28.a more knowledge of—————— 进一步了解的情况 7}?k^x,1
29.the prior year‘s working papers 以前年度工作底稿 ;NH~9# t:
30.minutes of meeting 会议纪要 ^Ue0mC7m
31.business risks 经营风险 ok `]:gf
32.appropriateness 适当性 L\ }Pzxn
33.accounting estimate 会计估计
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 &:c:9w
36.audit plan 审计计划 wqlcLIJPR
37.significant audit areas 重点审计领域 WHUT/:?f
38.error 错误 J ;
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39.fraud舞弊 dU]i-NF
40.modified or additional procedures 修改或追加审计程序 K DYYB6|
41.misappropriation of assets 侵占资产 PMgQxM*h
42.transactions without substance 虚假交易 'ySljo*It
43.unusual pressures 异常压力 WY+(]Wkao
44.the suspected noncompliance 涉嫌存在违法行为 'lhP!E_)q
45.materialiy 重要性 /
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46.exceed the materiality level 超过重要性水平 v@8S5KJ
47.approach the materiality level 接近重要性水平 B(j02<-
48.an acceptably low level 可接受水平 FXx.$W
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 e,f ;
50.misstatements or omissions 错报或漏报 G HD^%)T5^
51.aggregate 总计 y(bsCsV&
52.subsequent events 期后事项 LBiowd[
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 [N)#/6j
55.audit risk 审计风险 gbm0H-A:*
56.detection risk 检查风险 |9>*$Fe"
57.inappropriate audit opinion 不适当的审计意见 dG&2,n'f
58.material misstatement 重大的错报 n6b3E*
59.tolerable misstatement 可容忍错报 8>UKIdp
60.the acceptable level of detection risk 可接受的检查风险 R?
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61.assessed level of material misstatement risk 重大错报风险的评估水平 3p=vz'
62.simall business 小规模企业 AG]WO8f)
63.accounting system 会计系统 31~hlp;
64.test of control 控制测试 BlXX:aZv
65.walk-through test 穿行测试 z!fdx|PUX
66.communication 沟通 fr+@HUOxsl
67.flow chart 流程图 4d!S#zx
68.reperformance of internal control 重新执行 ~&1KrUu&
69.audit evidence 审计证据 _N98 vf0o
70.substantive procedures 实质性程序 $#5klA
71.assertions 认定 %drJ p6n%
72.esistence 存在 jOs
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73.occurrence 发生 U,e'ZRU6
74.completeness 完整性 Fse['O
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75.rights and obligations 权利和义务 tNU-2r
76.valuation and allocation 计价和分摊 \}Dpb%^\
77.cutoff 截止 +%P t_
78.accuracy 准确性 z^r|3;
79.classification 分类 AzZJG v]H
80.inspection 检查 e1Ob!N-
81.supervision of counting 监盘 TMK'(6dH
82.observation 观察 1t+%Gv^sK
83.confirmation 函证 K<FKu $=
84.computation 计算 }mKwFVZ
85.analytical procedures 分析程序 5O&d3;p'
86.vouch 核对 HOfF"QAR$
87.trace 追查 ?cJY
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88.audit sampling 审计抽样 sGSsUO:@j;
89.error 误差 J{d(1gSZ
90.expected error 预期误差 sxo;/~.p
91.population 总体 lzEb5mg
92.sampling risk 抽样风险 /|?F)%v\
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 \^LWCp,C"
95.statistical sampling 统计抽样 t:>x\V2m
96.tolerable error 可容忍误差 a5a1'IVq
97.the risk of under reliance 信赖不足风险 {7qA &c=
98.the risk of over reliance 信赖过度风险 =L"^.c@
99.the risk of incorrect rejection 误拒风险 =`-|&
100. the risk of incorrect acceptance 误受风险 (3VGaUlx
101.working trial balance 试算平衡表 QQFf5^
102.index and cross-referencing 索引和交叉索引 l4KbTKm7
103.cash receipt 现金收入 [Eu];
104.cash disbursement 现金支出 lyyX
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105.bank statement 银行对账单 Lj8
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106.bank reconciliation 银行存款余额调节表 hT'=V
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107.balance sheet date 资产负债表日 Y9u;H^^G
108.net realizable value 可变现净值 77*qkKr
109.storeroom 仓库 qgx?"$ Z
110.sale invoice 销售发票 X"j>=DEX
111.price list 价目表 ^;r+W-MQ
112.positive confirmation request 积极式询证函 zI^Da!r.
113.negative confirmation request 消极式询证函 t,h{+lYU
114.purchase requisition 请购单 ?g3 ]~;#
115.receiving report 验收报告 ]9*;;4Mg
116.gross margin 毛利 Hd%!Nt\u
117.manufacturing overhead 制造费用 'z5h3J
118.material requisition 领料单 \0ov[T N.>
119.inventory-taking 存货盘点 tiYOMA
120.bond certificate 债券 .%'Z~|K4
121.stock certificate 股票 B_k2u
122.audit report 审计报告 b{M}5~e=B
123.entity 被审计单位 MS*G-C
124.addressee of the audit report 审计报告的收件人 b:kXNDc
125.unqualified opinion 无保留意见 ,."b3wR[w
126.qualified opinion 保留意见 .'1SZe7O
127.disclaimer of opinion 无法表示意见 6):Xzx,
128.adverse opinion 否定意见 ,gMy@
129 Auditors‘Report审计报告 y bQP E/9
130 internal audit内部审计 "'a* [%
131 public sector audit政府审计 |TTS?
账项基础审计accounting number-based audit O4L#jBa+
风险导向审计方法risk-oriented audit approach _dU8'H