1.audit 审计 O1pBr=+j+{
2.attestation w#wlZ1f
鉴证 9WsPBzi"T
3.credibility |;o#-YosP
可信赖程度 #(C2KRRiA
4.audit of financial statements 财务报表审计 5n,?>>p$
5.agreed-upon procedures 执行商定程序 _D:#M
6.high levels of assurance 高水平保证 L;=:OX0
7.compilation 编制 Hxft~*
8.reliability 可靠性 3Xgf=yG:M
9.relevance 相关性 (.,`<rXw
10.professional skepticism 职业谨慎 aJlSIw*Q,
11.objectivity 客观性 $}0q=Lg%wv
12. professional competence 专业胜任能力 U`_(Lq%5W
13.Senior/CPA-in-charge 项目经理 U7d%*g
14.audit engagement letter 业务约定书 <>`+"O}
15.recurring audit 连续审计 uM,bO*/f
16.the client 委托人 [H-,zY
17.change CPA 更换注册会计师 8Czy<}S<G
18.the existing CPA 现任注册会计师 A-e#&pJ
19.the successor CPA 后任注册会计师 |?6r&bT
20.the preceding CPA前任注册会计师 L
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21.issue the audit report 出具审计报告 $F-qqkR$
22.expert 专家 |><hdBQXX<
23.the board of directors 董事会 pIdJ+gu(s
24.knowledge of the entity‘ s business 了解被审计单位情况 nYG$V)iCb
25.assess material misstatement risks评估重大错报风险 YRF%].A%2
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 'NF_!D
27.a general knowledge of ————- 初步了解―――的情况 [@Y<:6
28.a more knowledge of—————— 进一步了解的情况 w*[i!i
29.the prior year‘s working papers 以前年度工作底稿 :nYl]Rm
30.minutes of meeting 会议纪要 6Clxe Lk
31.business risks 经营风险 #9 5.KkF
32.appropriateness 适当性
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33.accounting estimate 会计估计 VyH'7_aU
34.management representations 管理层声明 BX&bhWYGFX
35.going concern assumption 持续经营假设 %1fH-:c=C0
36.audit plan 审计计划 2@ vSe
37.significant audit areas 重点审计领域 kD:O$8[J8
38.error 错误 u"r~5
39.fraud舞弊 kxt@t#
40.modified or additional procedures 修改或追加审计程序 ''S*B|:
41.misappropriation of assets 侵占资产 qy=4zOOD#
42.transactions without substance 虚假交易 [=079UN-X
43.unusual pressures 异常压力 =vLeOX
44.the suspected noncompliance 涉嫌存在违法行为 .|XIF
45.materialiy 重要性 Reca5r1O
46.exceed the materiality level 超过重要性水平 +h^>?U,
47.approach the materiality level 接近重要性水平 Qi`Lj5;\F
48.an acceptably low level 可接受水平 @0A7d
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 N%!8 I
50.misstatements or omissions 错报或漏报 YlDui8.N
51.aggregate 总计 %7 h_D
52.subsequent events 期后事项 CrC1&F\dq
53.adjust the financial statements 调整财务报表 @Y+YN;57
54.perform additional audit procedures 实施追加的审计程序 k"F5'Od
55.audit risk 审计风险 f3Ior.n(
56.detection risk 检查风险 z><=F,W
57.inappropriate audit opinion 不适当的审计意见 cmF&1o3_
58.material misstatement 重大的错报 o5KpiibFM
59.tolerable misstatement 可容忍错报 An cmSi
60.the acceptable level of detection risk 可接受的检查风险 rLO1Sv
61.assessed level of material misstatement risk 重大错报风险的评估水平 WCT}OiLsL
62.simall business 小规模企业 nPh5(&E
63.accounting system 会计系统 tr0P;}=
64.test of control 控制测试 ?_q
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65.walk-through test 穿行测试 r4/G&m[V
66.communication 沟通 =4cK9ac
67.flow chart 流程图 B9pro%R1Bo
68.reperformance of internal control 重新执行 {h/[!I`
69.audit evidence 审计证据 =?>f[J5
70.substantive procedures 实质性程序 fCTdM+t
71.assertions 认定 8 hx4N
72.esistence 存在 fH?e9E4l
73.occurrence 发生 Pn|A>.)z
74.completeness 完整性 j*@^O`^v
75.rights and obligations 权利和义务 : xI SS
76.valuation and allocation 计价和分摊 s^+h
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77.cutoff 截止 )*@n G$i99
78.accuracy 准确性 IiTV*azVh
79.classification 分类 (hej
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80.inspection 检查 C o v,#j j
81.supervision of counting 监盘 8enlF\I8g
82.observation 观察 f tW-
83.confirmation 函证 8o43J;mA
84.computation 计算 \U $'3M
85.analytical procedures 分析程序 JVbR5"+.
86.vouch 核对 /NfuR$oMd
87.trace 追查 GJN"43
88.audit sampling 审计抽样 >+y[HTf-
89.error 误差 p>Dv&fX
90.expected error 预期误差 8&?Kg>M
91.population 总体 vI3L <[W
92.sampling risk 抽样风险 Ik2yIf5d
93.non- sampling risk 非抽样风险 Rd~-.&
94.sampling unit 抽样单位 =.`(
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95.statistical sampling 统计抽样 l&l&eOE
96.tolerable error 可容忍误差 \'Oi0qo>
97.the risk of under reliance 信赖不足风险 FJo?~
98.the risk of over reliance 信赖过度风险 ;sd[Q01
99.the risk of incorrect rejection 误拒风险 tE3#Uq
100. the risk of incorrect acceptance 误受风险 %+gYZv-
101.working trial balance 试算平衡表 A\p'
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102.index and cross-referencing 索引和交叉索引 Hx[YHu
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103.cash receipt 现金收入 As0E'n85
104.cash disbursement 现金支出 $SAq/VHI1]
105.bank statement 银行对账单 ("0 7t/||
106.bank reconciliation 银行存款余额调节表 ssaEAm:
107.balance sheet date 资产负债表日 _'DT)%K
108.net realizable value 可变现净值 5{nERKaPf
109.storeroom 仓库 2"+8NfFl
110.sale invoice 销售发票 4po zTe
111.price list 价目表 {a aI<u
112.positive confirmation request 积极式询证函 ;NNYJqWd^]
113.negative confirmation request 消极式询证函 gDbj!(tm
114.purchase requisition 请购单 T-e'r
115.receiving report 验收报告 kN (*.Q|VZ
116.gross margin 毛利 PyQt8Qlz
117.manufacturing overhead 制造费用 u#(VR]u\7
118.material requisition 领料单 k4:$LFw@
119.inventory-taking 存货盘点 !9A6DWA E$
120.bond certificate 债券 mQEE?/xX;
121.stock certificate 股票 )e&U'Fx
122.audit report 审计报告 d%+oCoeb
123.entity 被审计单位 XY %
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124.addressee of the audit report 审计报告的收件人 !p$HS0c
125.unqualified opinion 无保留意见 SFhi]48&V
126.qualified opinion 保留意见 pG"pvfEl9f
127.disclaimer of opinion 无法表示意见 ptJ58U$Bb
128.adverse opinion 否定意见 *_feD
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129 Auditors‘Report审计报告 cbe&SxJ
130 internal audit内部审计 `pr$l
131 public sector audit政府审计 S,ZlS<Z#
账项基础审计accounting number-based audit 4lrF{S8
风险导向审计方法risk-oriented audit approach s
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