1.audit 审计 I R~szUY6
2.attestation LG;U?:\
鉴证 ffR<G&"n~b
3.credibility ?H!QV;ku
可信赖程度 '$5Qdaj
4.audit of financial statements 财务报表审计 L~E|c/
5.agreed-upon procedures 执行商定程序 s'/ZtH6>C
6.high levels of assurance 高水平保证 ET;-'vd
7.compilation 编制 z[WdJN{
8.reliability 可靠性 D[dI_|59a
9.relevance 相关性 m1Xc3=Y
10.professional skepticism 职业谨慎 GDYFhH7H
11.objectivity 客观性 _b9>ZF~
12. professional competence 专业胜任能力 ;s?,QvE{r#
13.Senior/CPA-in-charge 项目经理 YI?tmqzt
14.audit engagement letter 业务约定书 `]F#j ]"
15.recurring audit 连续审计 Qv]>L4PO
16.the client 委托人 LAY~hF"
17.change CPA 更换注册会计师 rmeGk&*R8
18.the existing CPA 现任注册会计师 La$?/\Dv)
19.the successor CPA 后任注册会计师 ,:8oVq>?
20.the preceding CPA前任注册会计师 M8${&&[;
21.issue the audit report 出具审计报告 3;F up4!4}
22.expert 专家 xu.TS
23.the board of directors 董事会 `t>:i!s/
24.knowledge of the entity‘ s business 了解被审计单位情况 b\p2yJ\
25.assess material misstatement risks评估重大错报风险 NIG*
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 g`dAj4B
27.a general knowledge of ————- 初步了解―――的情况 auAwZi/
28.a more knowledge of—————— 进一步了解的情况 !+(H(,gI
29.the prior year‘s working papers 以前年度工作底稿 g\pLQH
30.minutes of meeting 会议纪要 5%"sv+iO
31.business risks 经营风险 BBa!le9P
32.appropriateness 适当性 R%"'k<`#
33.accounting estimate 会计估计 Bo0f`EC I
34.management representations 管理层声明 >[S\NAE>
35.going concern assumption 持续经营假设 ufJHC06
36.audit plan 审计计划 V^< Zs//7
37.significant audit areas 重点审计领域 UZ
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38.error 错误 |#zj~>7?
39.fraud舞弊 kOQ!]-;
40.modified or additional procedures 修改或追加审计程序 |Q$Dj!!1P
41.misappropriation of assets 侵占资产 Bh;N:{&^Eu
42.transactions without substance 虚假交易 C);I[H4Yfw
43.unusual pressures 异常压力 7n7UL0Oc1
44.the suspected noncompliance 涉嫌存在违法行为 ]v l?J
45.materialiy 重要性 |eqp3@Y1E
46.exceed the materiality level 超过重要性水平 P98g2ak
47.approach the materiality level 接近重要性水平 "Ug+#;}p$
48.an acceptably low level 可接受水平 ,6aF~p;wI|
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 C0W-}H
50.misstatements or omissions 错报或漏报 6L3i
51.aggregate 总计 ,Bl_6ZaL
52.subsequent events 期后事项 yC7lR#N8j0
53.adjust the financial statements 调整财务报表 bJ]blnH
54.perform additional audit procedures 实施追加的审计程序 M/kBAxNIC|
55.audit risk 审计风险
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56.detection risk 检查风险 5ljEh -
57.inappropriate audit opinion 不适当的审计意见 JhvT+"~
58.material misstatement 重大的错报 >3&9Wbv>
59.tolerable misstatement 可容忍错报 `!<#'PR
60.the acceptable level of detection risk 可接受的检查风险 ~YXkAS:
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 1ezBnZJg
63.accounting system 会计系统 VyWzb
64.test of control 控制测试 V0xO:7G^
65.walk-through test 穿行测试 k0,]2R
66.communication 沟通 ZUS06#t}
67.flow chart 流程图 mpD[k9`x#
68.reperformance of internal control 重新执行 8zQN[[#n
69.audit evidence 审计证据 Li9>RY+3
70.substantive procedures 实质性程序 LeYI<a@n@$
71.assertions 认定 rN'}IS@5
72.esistence 存在 Tj6kCB
73.occurrence 发生 XQZiJ
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74.completeness 完整性 UL"
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75.rights and obligations 权利和义务 V^_U=Ed@M
76.valuation and allocation 计价和分摊 YwZ]J
77.cutoff 截止 V6_~"pRR=
78.accuracy 准确性 .\8LL,zT
79.classification 分类 }j{Z
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80.inspection 检查 oiQ:&$y
81.supervision of counting 监盘
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82.observation 观察 BzTzIo5
83.confirmation 函证 ptlag&Z
84.computation 计算 luJNdA:t&
85.analytical procedures 分析程序 G-'CjiMu
86.vouch 核对 @#yl_r%
87.trace 追查 ( +(bw4V/
88.audit sampling 审计抽样 m`n#Q#6
89.error 误差 iyr<qtwK
90.expected error 预期误差 xW58B
91.population 总体 v.c.5@%%o
92.sampling risk 抽样风险 py6O\` \
93.non- sampling risk 非抽样风险 d3NER} f4V
94.sampling unit 抽样单位 L$^)QxH7
95.statistical sampling 统计抽样 Aa^w{D
96.tolerable error 可容忍误差 *!yA'z<
97.the risk of under reliance 信赖不足风险 u/%
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98.the risk of over reliance 信赖过度风险 ,r;
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99.the risk of incorrect rejection 误拒风险 #wJ^:r-c`
100. the risk of incorrect acceptance 误受风险 S$/SFB$)~W
101.working trial balance 试算平衡表 #)4p,H
102.index and cross-referencing 索引和交叉索引 o)8VJ\ &
103.cash receipt 现金收入 XpPcQIM*
104.cash disbursement 现金支出 (O/W`qo
105.bank statement 银行对账单 =69sWcC8
106.bank reconciliation 银行存款余额调节表 ?(M]'ia{
107.balance sheet date 资产负债表日 1jd.tup
108.net realizable value 可变现净值 @]L$eOV_
109.storeroom 仓库 HBA|NV3.
110.sale invoice 销售发票 9H2mA$2jnE
111.price list 价目表 r9p ((ir
112.positive confirmation request 积极式询证函 AvB21~t&]
113.negative confirmation request 消极式询证函 -c#vWuLl
114.purchase requisition 请购单 _~;K]
115.receiving report 验收报告 v)nBp\fjxp
116.gross margin 毛利 f'Rq#b@
117.manufacturing overhead 制造费用 lYU?j|n
118.material requisition 领料单 HcpAp]L)
119.inventory-taking 存货盘点 ]ClqX;'weJ
120.bond certificate 债券 zrwzI+4
121.stock certificate 股票 Wr+1e1[
122.audit report 审计报告 U-D00l7C
123.entity 被审计单位 ]+>Kl>@
124.addressee of the audit report 审计报告的收件人 f||S?ns_
125.unqualified opinion 无保留意见 e@PY(#ru
126.qualified opinion 保留意见 eh3CVgH91;
127.disclaimer of opinion 无法表示意见 HGW;] 8xl
128.adverse opinion 否定意见 [wJl]i
129 Auditors‘Report审计报告 %5<t3H"
130 internal audit内部审计 nm<S
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131 public sector audit政府审计 ^X<ytOd5
账项基础审计accounting number-based audit opCQ=G1
风险导向审计方法risk-oriented audit approach lpefOnO[