1.audit 审计 Y<"BhE
2.attestation Vh1R!>XY
鉴证 l[G&=/R@H
3.credibility 1%R8q=_
可信赖程度 .*3.47O
4.audit of financial statements 财务报表审计 7tEkQZMDI
5.agreed-upon procedures 执行商定程序 l4:5(1
6.high levels of assurance 高水平保证 .w .`1
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7.compilation 编制 ^)| !nd
8.reliability 可靠性 ev$\Ns^g$3
9.relevance 相关性 9MI~y It`L
10.professional skepticism 职业谨慎 |lnMT) ^D
11.objectivity 客观性 iFypKpHg~
12. professional competence 专业胜任能力 de&* #O5
13.Senior/CPA-in-charge 项目经理 LxcC5/@\~(
14.audit engagement letter 业务约定书 )U?O4| \P
15.recurring audit 连续审计 S>!
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16.the client 委托人
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17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 gYtv` O
19.the successor CPA 后任注册会计师 D;
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20.the preceding CPA前任注册会计师 3. c0P RZ
21.issue the audit report 出具审计报告 gHB*u!w7Z
22.expert 专家 V5ySOgzw,
23.the board of directors 董事会 a&?SRC'x
24.knowledge of the entity‘ s business 了解被审计单位情况 2%|0c\y|z=
25.assess material misstatement risks评估重大错报风险 h}T+M BA%
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;
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27.a general knowledge of ————- 初步了解―――的情况 !P_8D*^9
28.a more knowledge of—————— 进一步了解的情况 e?V7< 7$
29.the prior year‘s working papers 以前年度工作底稿 O@Ro_sPG(
30.minutes of meeting 会议纪要 i$[wkQ>$
31.business risks 经营风险 9ozK}Cg4
32.appropriateness 适当性 323zR*\m
33.accounting estimate 会计估计 \$iU#Z
34.management representations 管理层声明 ^uDNArDmj5
35.going concern assumption 持续经营假设 %YH+=b:uW
36.audit plan 审计计划 >Z\{P8@k0
37.significant audit areas 重点审计领域 YM:;mX5B
38.error 错误 I"4Lma
39.fraud舞弊 vz[-8 m:f
40.modified or additional procedures 修改或追加审计程序 FK^JC
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41.misappropriation of assets 侵占资产 G>>`j2 :y
42.transactions without substance 虚假交易 N 9.$--X}D
43.unusual pressures 异常压力 e
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44.the suspected noncompliance 涉嫌存在违法行为 us_o{
45.materialiy 重要性 {#Lj,o
46.exceed the materiality level 超过重要性水平 5Dhpcgq<<
47.approach the materiality level 接近重要性水平 g}
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48.an acceptably low level 可接受水平 JFJ_
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 v}G pw6
50.misstatements or omissions 错报或漏报 O]XdPH20
51.aggregate 总计 n{b( ~eL?
52.subsequent events 期后事项 U:a-Wi+
53.adjust the financial statements 调整财务报表 &7}\mnhB
54.perform additional audit procedures 实施追加的审计程序 |9 Gng`)
55.audit risk 审计风险 FRSz3^A w
56.detection risk 检查风险 ptCF W_UV
57.inappropriate audit opinion 不适当的审计意见 {x-iBg9#l2
58.material misstatement 重大的错报 T~238 C{vh
59.tolerable misstatement 可容忍错报 TSl:a &
60.the acceptable level of detection risk 可接受的检查风险 o:p6[SGd
61.assessed level of material misstatement risk 重大错报风险的评估水平 d-W@/J
62.simall business 小规模企业 RW?F{Jy{
63.accounting system 会计系统 j/oM^IY
64.test of control 控制测试 8Moe8X#3
65.walk-through test 穿行测试 aZk /\&=6
66.communication 沟通 <;O - N=
67.flow chart 流程图 ~ _!lx
68.reperformance of internal control 重新执行 )* b
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69.audit evidence 审计证据 o!\Q,
70.substantive procedures 实质性程序 /|kR=
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71.assertions 认定 Rr9K1io$)
72.esistence 存在 =J2cX`
73.occurrence 发生 J$]-)`[G&
74.completeness 完整性 <~%e{F:[#
75.rights and obligations 权利和义务 *FINNNARB
76.valuation and allocation 计价和分摊 AM[#AZv
77.cutoff 截止 f>*D@TrU
78.accuracy 准确性 C\Y%FTS:
79.classification 分类 _7)>/YK?}4
80.inspection 检查 aB=&X GV9
81.supervision of counting 监盘 %gd {u\h^
82.observation 观察 *an^
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83.confirmation 函证 oCCTRLb02
84.computation 计算 U)f;* {U
85.analytical procedures 分析程序 .nN >Ipv
86.vouch 核对 #:~ Mt V
87.trace 追查 ]uik E2nn
88.audit sampling 审计抽样 YqJ
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89.error 误差 N=JZtf/i
90.expected error 预期误差 GG9YAu
91.population 总体 )\k({S
92.sampling risk 抽样风险 g
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93.non- sampling risk 非抽样风险 "
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94.sampling unit 抽样单位 'e/= !
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95.statistical sampling 统计抽样 csEF^T-
96.tolerable error 可容忍误差 $N}nO:`t
97.the risk of under reliance 信赖不足风险 FLb
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98.the risk of over reliance 信赖过度风险 w%3R[Kdzk
99.the risk of incorrect rejection 误拒风险 Pl>BTo> p'
100. the risk of incorrect acceptance 误受风险 <hJ%]]
101.working trial balance 试算平衡表 {\SJr:
102.index and cross-referencing 索引和交叉索引 jMpV c
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103.cash receipt 现金收入 >dr34=(
104.cash disbursement 现金支出
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105.bank statement 银行对账单 0xSWoz[i6~
106.bank reconciliation 银行存款余额调节表 bh[`uRC}
107.balance sheet date 资产负债表日 6 *{sZMG
108.net realizable value 可变现净值 C:?mOM #_
109.storeroom 仓库 S4salpz
110.sale invoice 销售发票 3 7F&s
111.price list 价目表 hHu?%f*
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 Fm| h3.`V
114.purchase requisition 请购单 eB] R<a60
115.receiving report 验收报告 6JCq?:#ab
116.gross margin 毛利 daX$=n
117.manufacturing overhead 制造费用 M<%g )jn_
118.material requisition 领料单 /^2& @P7
119.inventory-taking 存货盘点 zL%ruWNG
120.bond certificate 债券 LdPA`oI3j
121.stock certificate 股票 3YFbT
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122.audit report 审计报告 k)a3j{{
123.entity 被审计单位 .8v[ss6:
124.addressee of the audit report 审计报告的收件人 iB1+4wa
125.unqualified opinion 无保留意见 ;%wY fq~P
126.qualified opinion 保留意见 &>YdX$8x
127.disclaimer of opinion 无法表示意见 e2}5<
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128.adverse opinion 否定意见 ~ +HZQv3Y
129 Auditors‘Report审计报告 ; xz}]@]Ar
130 internal audit内部审计 k* U(ln
131 public sector audit政府审计 TTfU(w%&P
账项基础审计accounting number-based audit W/
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风险导向审计方法risk-oriented audit approach )J"*[[e
