1.audit 审计 1"?]= j:
2.attestation .n`( X#,*l
鉴证
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3.credibility y7z( &M@
可信赖程度 rVH6QQF=\
4.audit of financial statements 财务报表审计 yHNuU)Ft
5.agreed-upon procedures 执行商定程序 O$qtq(Q%
6.high levels of assurance 高水平保证 jH>8bXQqZ
7.compilation 编制 fG&=Ogy
8.reliability 可靠性 Vr/Bu4V"
9.relevance 相关性 _({@B`N}
10.professional skepticism 职业谨慎 r<c #nD~K
11.objectivity 客观性 #op:/j
12. professional competence 专业胜任能力 +~Tu0?{Z 0
13.Senior/CPA-in-charge 项目经理 l4vTU=
14.audit engagement letter 业务约定书 *%\mZ,s"
15.recurring audit 连续审计 IkDiT63]I
16.the client 委托人 (wuaxo:
17.change CPA 更换注册会计师 8[zb{PRu
18.the existing CPA 现任注册会计师 6)}B"Qd
19.the successor CPA 后任注册会计师 p|3b/plZ
20.the preceding CPA前任注册会计师 h?Nek+1'
21.issue the audit report 出具审计报告 2.-o@im0
22.expert 专家 BLn_u,3
23.the board of directors 董事会 FI"HJwAs
24.knowledge of the entity‘ s business 了解被审计单位情况 5Fbs
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25.assess material misstatement risks评估重大错报风险 N
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |sIr?RL{C
27.a general knowledge of ————- 初步了解―――的情况 [A5W+pDm
28.a more knowledge of—————— 进一步了解的情况 Vr=OYI'A
29.the prior year‘s working papers 以前年度工作底稿 +
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30.minutes of meeting 会议纪要 JoZ(_Jh%m
31.business risks 经营风险 ?Go!j?#a
32.appropriateness 适当性 w^q7n
33.accounting estimate 会计估计 B=n[)"5fBO
34.management representations 管理层声明 sw;|'N$:<
35.going concern assumption 持续经营假设 *k [J6
36.audit plan 审计计划 m#e*c[*G
37.significant audit areas 重点审计领域 /_t|Dry015
38.error 错误 'T,c.Vj)
39.fraud舞弊 @gY\;[#.
40.modified or additional procedures 修改或追加审计程序 |3shc,7
41.misappropriation of assets 侵占资产 FhkkWWL
42.transactions without substance 虚假交易 TL0[@rr4
43.unusual pressures 异常压力 ~#PLAP3-
44.the suspected noncompliance 涉嫌存在违法行为 h
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45.materialiy 重要性 ''H"^oS
46.exceed the materiality level 超过重要性水平 .cDOl_z<:G
47.approach the materiality level 接近重要性水平 ,LhCFw{8?~
48.an acceptably low level 可接受水平 *?t%0){
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 8wK ~
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50.misstatements or omissions 错报或漏报 ;65D
51.aggregate 总计 G2:%g(
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 Z=?aEU$7
54.perform additional audit procedures 实施追加的审计程序 {
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55.audit risk 审计风险 xY<{qHcX
56.detection risk 检查风险 {X~gwoz
57.inappropriate audit opinion 不适当的审计意见 V}WB*bE
58.material misstatement 重大的错报 IiJZ5'{
59.tolerable misstatement 可容忍错报 7N
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60.the acceptable level of detection risk 可接受的检查风险 -WJ?:?'
61.assessed level of material misstatement risk 重大错报风险的评估水平 fv!?Ga(
62.simall business 小规模企业 i-"
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63.accounting system 会计系统 S( ^.?z
64.test of control 控制测试 \ZI'|Ad
65.walk-through test 穿行测试 Gl}Qxv
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66.communication 沟通 1}%B%*N
67.flow chart 流程图 lpB3&H8&
68.reperformance of internal control 重新执行 W-efv
69.audit evidence 审计证据 *L4`$@l8
70.substantive procedures 实质性程序 "IQ/LbOqm_
71.assertions 认定 ZcJ\ZbE|
72.esistence 存在 PG~$D];
73.occurrence 发生 YW/QC'_iC
74.completeness 完整性 2c5-)Dt)T
75.rights and obligations 权利和义务 %]2,&
76.valuation and allocation 计价和分摊 ~;]W T
77.cutoff 截止 [ic 870_
78.accuracy 准确性 G\de2Q"d:O
79.classification 分类 )wvHGecp*
80.inspection 检查 dG7OqA:9
81.supervision of counting 监盘 'c
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82.observation 观察 <{5EdX
83.confirmation 函证 7!WA)@6
84.computation 计算 s$D ^ >0
85.analytical procedures 分析程序 @.Icz
86.vouch 核对 TS2ZF{m
87.trace 追查 RTh`ENCKR
88.audit sampling 审计抽样 (xHf
4[[u
89.error 误差 hrG M|_BE
90.expected error 预期误差 phnV7D(E
91.population 总体 j>-gO,v, y
92.sampling risk 抽样风险 2;a(8^n
93.non- sampling risk 非抽样风险 G 0%6ch^%
94.sampling unit 抽样单位 ="wzq+ U
95.statistical sampling 统计抽样 KG
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96.tolerable error 可容忍误差 {!t7[Ctb
97.the risk of under reliance 信赖不足风险 uN([*'
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98.the risk of over reliance 信赖过度风险 9RN-suE[
99.the risk of incorrect rejection 误拒风险 CCBfKp
100. the risk of incorrect acceptance 误受风险 #P
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101.working trial balance 试算平衡表 .sC?7O=
102.index and cross-referencing 索引和交叉索引 z|E
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103.cash receipt 现金收入 -K9c@?
104.cash disbursement 现金支出 u!"t!2I
105.bank statement 银行对账单 26&'X+n&
106.bank reconciliation 银行存款余额调节表 'u4<BQVV[
107.balance sheet date 资产负债表日 .Asv%p[W
108.net realizable value 可变现净值 S}p4iE"n
109.storeroom 仓库
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110.sale invoice 销售发票 $,+O9Et
111.price list 价目表 0U%f)mG
112.positive confirmation request 积极式询证函 &wD;SMr<
113.negative confirmation request 消极式询证函 1%4sHSN
114.purchase requisition 请购单 M
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115.receiving report 验收报告
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116.gross margin 毛利 MrZh09y
117.manufacturing overhead 制造费用 &l3iV88
118.material requisition 领料单 3;S,3
119.inventory-taking 存货盘点 }
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120.bond certificate 债券
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121.stock certificate 股票 &|f@$ff
122.audit report 审计报告 28 8XF9B^
123.entity 被审计单位 DxUKUE
124.addressee of the audit report 审计报告的收件人 9E>xIJ@J2T
125.unqualified opinion 无保留意见 G
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126.qualified opinion 保留意见 At-U2a#J{
127.disclaimer of opinion 无法表示意见 IiY/(N+J
128.adverse opinion 否定意见 6d_'4B
129 Auditors‘Report审计报告 C:PMewn
130 internal audit内部审计 Z.92y
131 public sector audit政府审计 h }B%
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账项基础审计accounting number-based audit ?>I;34tL(
风险导向审计方法risk-oriented audit approach !%"8|)CAr