1.audit 审计 UW\.!TV
2.attestation z2r{AQ.&
鉴证 4FYws5]$
3.credibility s>kzt1,x
可信赖程度 q|S }5
4.audit of financial statements 财务报表审计 G,J$lTX
5.agreed-upon procedures 执行商定程序 B$fL);l-
6.high levels of assurance 高水平保证 $
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7.compilation 编制 HxkhlNB
8.reliability 可靠性 FsD}Nk=m~
9.relevance 相关性 lOVsp#
10.professional skepticism 职业谨慎 ]g:VvTJ;?
11.objectivity 客观性 GSypdEBj+w
12. professional competence 专业胜任能力 U:_&aY_
13.Senior/CPA-in-charge 项目经理 A;h~Fx6s
14.audit engagement letter 业务约定书 NbSwn}e_
15.recurring audit 连续审计 I&4|T<j
16.the client 委托人 Nl1&na)K}
17.change CPA 更换注册会计师 ~}uTC36C\
18.the existing CPA 现任注册会计师 zE<}_nA
19.the successor CPA 后任注册会计师 Yk:\oM
20.the preceding CPA前任注册会计师 &QvWT+]c'0
21.issue the audit report 出具审计报告 7Ij'!@no
22.expert 专家 .Zo8KwkFY
23.the board of directors 董事会 Zd042
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24.knowledge of the entity‘ s business 了解被审计单位情况 ucyxvhH^-
25.assess material misstatement risks评估重大错报风险 z55P~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 wL~
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27.a general knowledge of ————- 初步了解―――的情况 Tc{r}y[)
28.a more knowledge of—————— 进一步了解的情况 9kTU|py
29.the prior year‘s working papers 以前年度工作底稿 d]CRvzW
30.minutes of meeting 会议纪要 h" j{B
31.business risks 经营风险 EyozhIV
32.appropriateness 适当性 {eS!cZJ
33.accounting estimate 会计估计 Bisht%]^
34.management representations 管理层声明 w
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35.going concern assumption 持续经营假设 s<n5^Vxy
36.audit plan 审计计划 \!`*F:7]-
37.significant audit areas 重点审计领域 H"m^u6Cmy-
38.error 错误 =xg pr*
39.fraud舞弊 Y*J,9
40.modified or additional procedures 修改或追加审计程序 k}~|jLu@g
41.misappropriation of assets 侵占资产 uYF_sf
42.transactions without substance 虚假交易 Nn+leM
43.unusual pressures 异常压力 5X'[{'i,
44.the suspected noncompliance 涉嫌存在违法行为 "QA!z\0\
45.materialiy 重要性 '\P6NszY~
46.exceed the materiality level 超过重要性水平 dnH?@K
47.approach the materiality level 接近重要性水平 'xhX\?mD
48.an acceptably low level 可接受水平 4?;1cXXA
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 V9][a
50.misstatements or omissions 错报或漏报 ob-y {x,R
51.aggregate 总计 ]QRhTz
52.subsequent events 期后事项 [26"?};"%
53.adjust the financial statements 调整财务报表 y~jTI[kS
54.perform additional audit procedures 实施追加的审计程序 xrp%b1Sy
55.audit risk 审计风险 0fwo8NgX
56.detection risk 检查风险 8nW#Q<s
57.inappropriate audit opinion 不适当的审计意见 D>PB|rS@
58.material misstatement 重大的错报 [.;VCk)0x
59.tolerable misstatement 可容忍错报 l\JoWL
60.the acceptable level of detection risk 可接受的检查风险 &K/5AH"q
61.assessed level of material misstatement risk 重大错报风险的评估水平 !Hxx6/
62.simall business 小规模企业 )Yy`$`
63.accounting system 会计系统 >}Za)
64.test of control 控制测试 Jr|"` f%V
65.walk-through test 穿行测试 ["kk.*&
66.communication 沟通 5l}v
67.flow chart 流程图 ==~X8k|{E
68.reperformance of internal control 重新执行 YOd0dKe
69.audit evidence 审计证据 7&qunK'
70.substantive procedures 实质性程序 8N'[)Jw
71.assertions 认定 PH^AT<U:T
72.esistence 存在 \GEFhM4)
73.occurrence 发生 ^g"G1,[%w
74.completeness 完整性 ,)[u<&
75.rights and obligations 权利和义务 vg5i+ry<
76.valuation and allocation 计价和分摊 IR(qjm\V
77.cutoff 截止 =bi:<%"
78.accuracy 准确性 $~75/
79.classification 分类 KQ9~\No]
80.inspection 检查 M|w;7P}
81.supervision of counting 监盘 c=0S]_
82.observation 观察 l q~^&\_#
83.confirmation 函证 AQw1,tGV
84.computation 计算 hQv~C4Wfrf
85.analytical procedures 分析程序 _8v8qT}O~4
86.vouch 核对 /PafIq
87.trace 追查 4$oNh)+/h
88.audit sampling 审计抽样 S-NKT(H)c
89.error 误差 v[E*K@6f
90.expected error 预期误差 iimTr_TEt
91.population 总体 KmG*`Es
92.sampling risk 抽样风险 4V@raI-
93.non- sampling risk 非抽样风险 %}elh79H*
94.sampling unit 抽样单位 {N42z0c
95.statistical sampling 统计抽样 .B_LQ;0:
96.tolerable error 可容忍误差 ;'~U5Po8
97.the risk of under reliance 信赖不足风险 7o_1PwKS6
98.the risk of over reliance 信赖过度风险 W$>srdG0$
99.the risk of incorrect rejection 误拒风险 x1VBO.t=*
100. the risk of incorrect acceptance 误受风险 roSdcQTeT
101.working trial balance 试算平衡表 Uus%1hC%a
102.index and cross-referencing 索引和交叉索引 >\6Tm
103.cash receipt 现金收入 %
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104.cash disbursement 现金支出
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105.bank statement 银行对账单 NCR4n_
106.bank reconciliation 银行存款余额调节表 2.)xWCG
107.balance sheet date 资产负债表日 6O"?wN%$
108.net realizable value 可变现净值 va 7I_J
109.storeroom 仓库 4
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110.sale invoice 销售发票 iI\bD
111.price list 价目表 GrPKJ~{6
112.positive confirmation request 积极式询证函 (&t741DN|
113.negative confirmation request 消极式询证函 T5H[~b|9-
114.purchase requisition 请购单 5tfD*j n
115.receiving report 验收报告 5#|D1A
116.gross margin 毛利 gT8Q:8f:
117.manufacturing overhead 制造费用 x8x8T$
118.material requisition 领料单 <cS"oBh&u0
119.inventory-taking 存货盘点 6Y9F U
120.bond certificate 债券 a@4
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121.stock certificate 股票 ]z3!hgTj
122.audit report 审计报告 pn"TFapJA
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 Bu_/yKW
125.unqualified opinion 无保留意见 Jy<hTd*q
126.qualified opinion 保留意见 6bPoC$<Z
127.disclaimer of opinion 无法表示意见 sT8(f=^)8F
128.adverse opinion 否定意见 9BR/zQ2
129 Auditors‘Report审计报告 @N+ }cej
130 internal audit内部审计 E/+H~YzO
131 public sector audit政府审计 Xf
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账项基础审计accounting number-based audit } V *
风险导向审计方法risk-oriented audit approach E&>3 {uZI