1.audit 审计 kAsYh4[
2.attestation T>7$<ulm
鉴证 s"7wG!yf
3.credibility fI9 TzpV
可信赖程度 :P1 J> dcG
4.audit of financial statements 财务报表审计 Ikv@}^p 7
5.agreed-upon procedures 执行商定程序 }1=V`N(
6.high levels of assurance 高水平保证 52
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7.compilation 编制 Q*u4q-DE
8.reliability 可靠性 A>8"8=C
9.relevance 相关性 hK5BOq!y
10.professional skepticism 职业谨慎 >k)}R|tJ
11.objectivity 客观性 kq&xH;9=.
12. professional competence 专业胜任能力 2I(b
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13.Senior/CPA-in-charge 项目经理 H`odQkZ!
14.audit engagement letter 业务约定书 rtd&WkU
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15.recurring audit 连续审计 `O4Ysk72x9
16.the client 委托人 fs_6`Xt
17.change CPA 更换注册会计师 1$2'N~`#U
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 :y^0]In
20.the preceding CPA前任注册会计师 .aTu]i3l_
21.issue the audit report 出具审计报告 8,d<&3D
22.expert 专家 *{5p/}p
23.the board of directors 董事会 wQ]!Y?I
24.knowledge of the entity‘ s business 了解被审计单位情况 b9b384Q1O
25.assess material misstatement risks评估重大错报风险 =|_:H$94
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )!M %clm.
27.a general knowledge of ————- 初步了解―――的情况 Sqw:U|h\FS
28.a more knowledge of—————— 进一步了解的情况 COvcR.*0F
29.the prior year‘s working papers 以前年度工作底稿 ye!}hm=w
30.minutes of meeting 会议纪要 zg L0v5vk
31.business risks 经营风险 `p0+j
32.appropriateness 适当性 \ t4:(Jp 3
33.accounting estimate 会计估计 @AET.qGC
34.management representations 管理层声明 gx,BF#8}
35.going concern assumption 持续经营假设 tl5}#uJ
36.audit plan 审计计划 *-0t
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37.significant audit areas 重点审计领域 "O@L
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38.error 错误 U-!+Cxjs
39.fraud舞弊 ,rkY1w-
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 /<ODP6Yy;
42.transactions without substance 虚假交易 G>"=Af(t?Y
43.unusual pressures 异常压力 J=v"
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44.the suspected noncompliance 涉嫌存在违法行为 c4H5[LPF
45.materialiy 重要性 =*<Cw?Gc
46.exceed the materiality level 超过重要性水平 D&0y0lxI@
47.approach the materiality level 接近重要性水平 %N``EnF2
48.an acceptably low level 可接受水平 9HJrMX
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 5M6`\LyU
50.misstatements or omissions 错报或漏报 A9qbE
51.aggregate 总计 ai|d`:;
52.subsequent events 期后事项 YhQ;>Ko
53.adjust the financial statements 调整财务报表 G?Fqm@J{XT
54.perform additional audit procedures 实施追加的审计程序 +$_.${uw
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55.audit risk 审计风险 b7;`A~{9v
56.detection risk 检查风险 g>].m8DZ'
57.inappropriate audit opinion 不适当的审计意见 =@BVO@z@
58.material misstatement 重大的错报 ;QZ}$8D 6Q
59.tolerable misstatement 可容忍错报 pgNyLgN
60.the acceptable level of detection risk 可接受的检查风险 M18<d1*
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 dZ]['y%
63.accounting system 会计系统 qk Hdr2
64.test of control 控制测试 _4~'K?
65.walk-through test 穿行测试 H$G`e'`OZ
66.communication 沟通 Yu1[`QbB
67.flow chart 流程图 qRk<1.
68.reperformance of internal control 重新执行 m3Ma2jLWC
69.audit evidence 审计证据 pCOtk'n
70.substantive procedures 实质性程序 <WPLjgtn3
71.assertions 认定 6ooCg>9/Z
72.esistence 存在 :`U@b
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73.occurrence 发生 E(%_aFx>/
74.completeness 完整性 VR:4|_o
75.rights and obligations 权利和义务 xb6y=L
76.valuation and allocation 计价和分摊 b9 Gq';o
77.cutoff 截止 kF,_o/Jc
78.accuracy 准确性 p>9-Ga
79.classification 分类 i"4&UJu1;
80.inspection 检查 [yFf(>B
81.supervision of counting 监盘 PRTn~!Z0
82.observation 观察 p1}m_
83.confirmation 函证 ! J7ExfEA
84.computation 计算 <,:p?36
85.analytical procedures 分析程序 q-tm`t*7
86.vouch 核对 XXwe
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87.trace 追查 ,\".|m1o.
88.audit sampling 审计抽样 YoU|)6Of
89.error 误差 [9c|!w^F
90.expected error 预期误差 yAyq-G"sO
91.population 总体 ?^f=7e8]
92.sampling risk 抽样风险 Wjf,
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93.non- sampling risk 非抽样风险 6!& DH#M
94.sampling unit 抽样单位 = ^NTHc^*
95.statistical sampling 统计抽样 6$.I>8n
96.tolerable error 可容忍误差 u[Ij4h.
97.the risk of under reliance 信赖不足风险 >^odV
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98.the risk of over reliance 信赖过度风险 Ja`xG{~Y7i
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 $27QY
102.index and cross-referencing 索引和交叉索引 B)!ty"
103.cash receipt 现金收入 _/\U
104.cash disbursement 现金支出 ()\=(n!J
105.bank statement 银行对账单 ZUg~8VVe
106.bank reconciliation 银行存款余额调节表 bx XNv^
107.balance sheet date 资产负债表日 -G|?Kl
108.net realizable value 可变现净值 *PF}L%K(?
109.storeroom 仓库 78u9> H
110.sale invoice 销售发票 RkMs!M
111.price list 价目表 Zb? u'Vm=u
112.positive confirmation request 积极式询证函 :U{$G(
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113.negative confirmation request 消极式询证函 ' 5F3,/r
114.purchase requisition 请购单 26K sP .-
115.receiving report 验收报告 CW+] Jv]"
116.gross margin 毛利 7kT&}`g.
117.manufacturing overhead 制造费用 p)k5Uh"
118.material requisition 领料单 1x'H#
119.inventory-taking 存货盘点 kMJA#{<
120.bond certificate 债券 `|2p1Ei
121.stock certificate 股票 %@,!
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122.audit report 审计报告 m|by^40A(
123.entity 被审计单位 =1SG^rp
124.addressee of the audit report 审计报告的收件人 Ug
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125.unqualified opinion 无保留意见 E&_q"jJRi
126.qualified opinion 保留意见 rm5@
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127.disclaimer of opinion 无法表示意见 ~!iZn
128.adverse opinion 否定意见 3!*qB-d
129 Auditors‘Report审计报告 J=`2{
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130 internal audit内部审计 V/dL-;W;
131 public sector audit政府审计 N~)RR {$w
账项基础审计accounting number-based audit *u)#yEJ)
风险导向审计方法risk-oriented audit approach ;i>(r;ZM