1.audit 审计 <;\T
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2.attestation C;2!c
鉴证 ,lSt}Lml
3.credibility dn/0>|5OF(
可信赖程度 gaBt;@?:Q
4.audit of financial statements 财务报表审计 [Lh<k+
5.agreed-upon procedures 执行商定程序 bnBnE[y<'
6.high levels of assurance 高水平保证 1zNH[
7.compilation 编制 Unev[!
8.reliability 可靠性 :9H=D^J
9.relevance 相关性 @? 4-
10.professional skepticism 职业谨慎 v!(BS,
11.objectivity 客观性 2\&uO
12. professional competence 专业胜任能力 HV'xDy[)
13.Senior/CPA-in-charge 项目经理 [*zB
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14.audit engagement letter 业务约定书 O'y8[<
15.recurring audit 连续审计 zr%2oFeX,
16.the client 委托人 E
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17.change CPA 更换注册会计师 8'J"+TsOW
18.the existing CPA 现任注册会计师 ; V)pXLE
19.the successor CPA 后任注册会计师 LwIl2u*
20.the preceding CPA前任注册会计师 EhDKh\OY5
21.issue the audit report 出具审计报告 t_1(Ex
22.expert 专家 $ )q?z.U
23.the board of directors 董事会 V+My]9ki
24.knowledge of the entity‘ s business 了解被审计单位情况 7+wy`xi
25.assess material misstatement risks评估重大错报风险 6
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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 ?&?gQ#\N_J
27.a general knowledge of ————- 初步了解―――的情况 {xb8H
28.a more knowledge of—————— 进一步了解的情况 (VeX[*}I
29.the prior year‘s working papers 以前年度工作底稿 E0QrByr_
30.minutes of meeting 会议纪要 RWM9cV5
31.business risks 经营风险 @Bs7kjuX
32.appropriateness 适当性 xu9K\
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33.accounting estimate 会计估计 Gkci_A*
34.management representations 管理层声明 KEF"`VTB@
35.going concern assumption 持续经营假设 Y?G9d6]Lk6
36.audit plan 审计计划 4DaLt&1
37.significant audit areas 重点审计领域 >jxo,xz
38.error 错误 ?K]Cs&E4
39.fraud舞弊 Wt=QCu
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40.modified or additional procedures 修改或追加审计程序 (ZR+(+i,
41.misappropriation of assets 侵占资产 :%ms6j/B&V
42.transactions without substance 虚假交易 ?;NC(Z,
43.unusual pressures 异常压力 le
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44.the suspected noncompliance 涉嫌存在违法行为 Ax &Z=
45.materialiy 重要性 6qfL-( G
46.exceed the materiality level 超过重要性水平 %Wy$m?gD
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 .$nQD.X
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 F)dJws7-
50.misstatements or omissions 错报或漏报 o%dKi]
51.aggregate 总计 #
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52.subsequent events 期后事项 -Lh\]
53.adjust the financial statements 调整财务报表 G&qO{" Js
54.perform additional audit procedures 实施追加的审计程序 .}'49=c
55.audit risk 审计风险 R5PXX&Q
56.detection risk 检查风险 LLE\ ;,bv
57.inappropriate audit opinion 不适当的审计意见 '
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58.material misstatement 重大的错报 z0=(l?)#
59.tolerable misstatement 可容忍错报 ~,j52obR6Z
60.the acceptable level of detection risk 可接受的检查风险 B!: %^S
61.assessed level of material misstatement risk 重大错报风险的评估水平 _XLGXJ[B
62.simall business 小规模企业 fyYHwG
63.accounting system 会计系统 pW{Q%"W
64.test of control 控制测试 V`*N2ztSL
65.walk-through test 穿行测试 f.Wip)g
66.communication 沟通 )IN!CmpN
67.flow chart 流程图 D c5tRO
68.reperformance of internal control 重新执行 |C;8GSw>|F
69.audit evidence 审计证据 Wp7lDx
70.substantive procedures 实质性程序 (I(?oCQ
71.assertions 认定 @ol}~&"
72.esistence 存在 $7k"?M_
73.occurrence 发生 kn2s,%\`<p
74.completeness 完整性 ) -yJKmV
75.rights and obligations 权利和义务 k:1p:&*m
76.valuation and allocation 计价和分摊 7 YS 'Tf
77.cutoff 截止 / =]h@m-`
78.accuracy 准确性
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79.classification 分类 k@[\C`P
80.inspection 检查 !4"(>Rnw
81.supervision of counting 监盘 yjcZTvjJ
82.observation 观察 }le}Vuy\s
83.confirmation 函证 Vf28R,~m
84.computation 计算 !e>+O^
85.analytical procedures 分析程序 "cJ))v-'
86.vouch 核对 HW|5'opF
87.trace 追查 0j{Rsy
88.audit sampling 审计抽样 (2 nSZRB
89.error 误差 S*"uXTS
90.expected error 预期误差
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91.population 总体 2bu,_<K.
92.sampling risk 抽样风险 I8ZBs0sfF{
93.non- sampling risk 非抽样风险 :#_Ne?\a@
94.sampling unit 抽样单位 j!1
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95.statistical sampling 统计抽样 b'x26wT?
96.tolerable error 可容忍误差 q!L@9&KAQ
97.the risk of under reliance 信赖不足风险 !U6q;'
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98.the risk of over reliance 信赖过度风险 ~PaEhj&8
99.the risk of incorrect rejection 误拒风险 OKW}8 qM
100. the risk of incorrect acceptance 误受风险 g|STeg g
101.working trial balance 试算平衡表 \mK;BWg)
102.index and cross-referencing 索引和交叉索引 \kN?7b^
103.cash receipt 现金收入 mVaWbR@HS
104.cash disbursement 现金支出 =()Vrk|uK
105.bank statement 银行对账单 }4Q~<2
106.bank reconciliation 银行存款余额调节表 `kE ;V!n?
107.balance sheet date 资产负债表日 >z #^JR\6
108.net realizable value 可变现净值 /RG>n
109.storeroom 仓库 -BV8,1
110.sale invoice 销售发票 0H9UM*O
111.price list 价目表 fBj-R~;0
112.positive confirmation request 积极式询证函 \v\f'eQ
113.negative confirmation request 消极式询证函 U#
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114.purchase requisition 请购单 &\Ze<u
115.receiving report 验收报告 P/!W']OO
116.gross margin 毛利 QUQw/
117.manufacturing overhead 制造费用 1hTE^\W
118.material requisition 领料单 4D'AAr57
119.inventory-taking 存货盘点 ?hC,49
120.bond certificate 债券 S4ys)!V1V
121.stock certificate 股票 mJU1n
122.audit report 审计报告 gZf8/Tp\z
123.entity 被审计单位 uM"_3je{W2
124.addressee of the audit report 审计报告的收件人 o=zr]vv
125.unqualified opinion 无保留意见 "
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126.qualified opinion 保留意见 c1Rn1M,2k
127.disclaimer of opinion 无法表示意见 SH1S_EQ<
128.adverse opinion 否定意见 ( IXUT6|
129 Auditors‘Report审计报告 \rpXG9
130 internal audit内部审计 rv?4S`Z,x$
131 public sector audit政府审计 iNCT( N~.
账项基础审计accounting number-based audit TCWt3\
风险导向审计方法risk-oriented audit approach wU}%]FqtZ=