1.audit 审计 QP~[ "%}T
2.attestation lAnOO5@ 8
鉴证 pYcs4f!?p
3.credibility zgFL/a <
可信赖程度 p+ b/k2 Q
4.audit of financial statements 财务报表审计 hV $Zr4'
5.agreed-upon procedures 执行商定程序 gy?uk ~p
6.high levels of assurance 高水平保证 =9TwBr.CJ
7.compilation 编制 Dt!KgI3
8.reliability 可靠性 VMABj\yG
9.relevance 相关性 6}Y==GP t
10.professional skepticism 职业谨慎 7a>+ ma\
11.objectivity 客观性 pk u\)
12. professional competence 专业胜任能力 .+(ED
13.Senior/CPA-in-charge 项目经理 .S:(O+#Gm
14.audit engagement letter 业务约定书 ,i6U*
15.recurring audit 连续审计 6`-<N !
16.the client 委托人 N?c~AEk9U
17.change CPA 更换注册会计师 n-K/d I
18.the existing CPA 现任注册会计师 X:t?'41m\
19.the successor CPA 后任注册会计师 ##By!F TP
20.the preceding CPA前任注册会计师 ~NE`Ad.G
21.issue the audit report 出具审计报告 WCY._H>|
22.expert 专家 qbQ dx Kk
23.the board of directors 董事会 w3i74C&
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24.knowledge of the entity‘ s business 了解被审计单位情况 q-^{2.ftcx
25.assess material misstatement risks评估重大错报风险 5OPvy,e6
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 E4=D$hfq`
27.a general knowledge of ————- 初步了解―――的情况 #-b}QhxH
28.a more knowledge of—————— 进一步了解的情况 fP
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29.the prior year‘s working papers 以前年度工作底稿 N[-$*F,:_
30.minutes of meeting 会议纪要 KCpq<A%
31.business risks 经营风险 I
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32.appropriateness 适当性 6W:]'L4!
33.accounting estimate 会计估计 qOmL \'8
34.management representations 管理层声明 ;>/M
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35.going concern assumption 持续经营假设 vH}VieU
36.audit plan 审计计划 djoP`r
37.significant audit areas 重点审计领域 @-
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38.error 错误 lt rti.&
39.fraud舞弊 ; d f Izi
40.modified or additional procedures 修改或追加审计程序 ]N\D^`iQ
41.misappropriation of assets 侵占资产 [OPF3W3z
42.transactions without substance 虚假交易 <
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43.unusual pressures 异常压力 ;y7+ Q
44.the suspected noncompliance 涉嫌存在违法行为 NZG
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45.materialiy 重要性 /?j
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46.exceed the materiality level 超过重要性水平 Mig l
47.approach the materiality level 接近重要性水平 d%L/[.&
48.an acceptably low level 可接受水平 toU<InN
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 YnU*M C}
50.misstatements or omissions 错报或漏报 ,c`Wmp^AY
51.aggregate 总计 6uUz ky
52.subsequent events 期后事项 ,*9gy$
53.adjust the financial statements 调整财务报表 rmC7!^ /
54.perform additional audit procedures 实施追加的审计程序 ,dosF Q
55.audit risk 审计风险 Z6
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56.detection risk 检查风险 ,* \s
57.inappropriate audit opinion 不适当的审计意见 A! ^r9 ?<
58.material misstatement 重大的错报 vqVwo\oEdU
59.tolerable misstatement 可容忍错报 ;jQ^8 S
60.the acceptable level of detection risk 可接受的检查风险 6~>h;wC
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;*+H&
62.simall business 小规模企业 a*&&6Fo
63.accounting system 会计系统 }fef* >>}
64.test of control 控制测试 e NH9`Aa
65.walk-through test 穿行测试 JSylQ201
66.communication 沟通 ang~_Ec.
67.flow chart 流程图 {~#PM>f
68.reperformance of internal control 重新执行 u] G
69.audit evidence 审计证据 y\CxdTs
70.substantive procedures 实质性程序 CRiqY_gBf
71.assertions 认定 ?I+$KjE +
72.esistence 存在 0"GLgj:9
73.occurrence 发生 y,OG9iD:h
74.completeness 完整性 n
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75.rights and obligations 权利和义务 *c%{b3T_
76.valuation and allocation 计价和分摊 _KT'W!7
77.cutoff 截止 | +[Y_j
78.accuracy 准确性 j
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79.classification 分类 ]Nssn\X7
80.inspection 检查 2qV oe}F
81.supervision of counting 监盘 sk:B; .z
82.observation 观察 zN)) .a
83.confirmation 函证 / $s(OFbi#
84.computation 计算 n{{"+;oR
85.analytical procedures 分析程序 @A`j Wao
86.vouch 核对 U KTfLh
87.trace 追查 &U` ug"/k
88.audit sampling 审计抽样 !I&,!$
89.error 误差 9&6P,ts%Q
90.expected error 预期误差 &v;o }Q}E{
91.population 总体 )%kiM<})
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 +7AH|v8
94.sampling unit 抽样单位 ([^f1;ncm
95.statistical sampling 统计抽样 E jf5M\o
96.tolerable error 可容忍误差 0V8 6]zSo
97.the risk of under reliance 信赖不足风险 yc`3)
98.the risk of over reliance 信赖过度风险 @,2,(=l*C
99.the risk of incorrect rejection 误拒风险 x&+&)d
100. the risk of incorrect acceptance 误受风险 ;|$o z{Ll
101.working trial balance 试算平衡表 Hr7pcz/#l
102.index and cross-referencing 索引和交叉索引 "(dI/}
103.cash receipt 现金收入 jY=M{?h''
104.cash disbursement 现金支出 %BT]h3dcSS
105.bank statement 银行对账单 3^$=XrD
106.bank reconciliation 银行存款余额调节表 m6}_kzFz
107.balance sheet date 资产负债表日 S,avvY.U\
108.net realizable value 可变现净值 O
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109.storeroom 仓库 =8rNOi
110.sale invoice 销售发票 jT F "
111.price list 价目表 tGbx/$ Y
112.positive confirmation request 积极式询证函 GZn=Hgv8
113.negative confirmation request 消极式询证函 \}Iq-Je
114.purchase requisition 请购单 Gxxz4
115.receiving report 验收报告 .!i`YT*jF
116.gross margin 毛利 ma<uXq
117.manufacturing overhead 制造费用 &RI;!qn6(
118.material requisition 领料单 &#gh
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119.inventory-taking 存货盘点 y7r T[f/J
120.bond certificate 债券 Ho[]03
121.stock certificate 股票 iC>%P&|-)|
122.audit report 审计报告 S;D]y m
123.entity 被审计单位 ab.B?bx
124.addressee of the audit report 审计报告的收件人 / iAhGY
125.unqualified opinion 无保留意见 d+ZXi'
126.qualified opinion 保留意见 nII#uI /!q
127.disclaimer of opinion 无法表示意见 JL{fW>5y|
128.adverse opinion 否定意见 Q"c/]Sk)
129 Auditors‘Report审计报告 N[fwd=$\#
130 internal audit内部审计 ;4GGXT++L
131 public sector audit政府审计 [kckE-y
账项基础审计accounting number-based audit >msQ@Ch
风险导向审计方法risk-oriented audit approach F;kK n:X L
