1.audit 审计 1x+YgL5
2.attestation @";z?xj
鉴证 pm<zw-
3.credibility $KL5Z#K
可信赖程度 XcJ'w
4.audit of financial statements 财务报表审计 ;^)(q<]
5.agreed-upon procedures 执行商定程序 7)zn[4v7qt
6.high levels of assurance 高水平保证 =re1xR!E5
7.compilation 编制 <Sn5ME<*
8.reliability 可靠性 L2>UA<@mZ
9.relevance 相关性 M 7j0&>NTG
10.professional skepticism 职业谨慎 x1)G!i
11.objectivity 客观性 9NwA5TP9_
12. professional competence 专业胜任能力 ]}Hcb)'j@
13.Senior/CPA-in-charge 项目经理 M70X dn
14.audit engagement letter 业务约定书 3=9yR**
15.recurring audit 连续审计 WXj}gL`
16.the client 委托人 [07N<<
17.change CPA 更换注册会计师 T:Dp+m!\{
18.the existing CPA 现任注册会计师 i70TJk$fs
19.the successor CPA 后任注册会计师 X<s']C9c
20.the preceding CPA前任注册会计师 R4,j
21.issue the audit report 出具审计报告 1
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22.expert 专家 >8;Co]::kx
23.the board of directors 董事会 B\&;eZY'G
24.knowledge of the entity‘ s business 了解被审计单位情况 Z(AI]wk3<
25.assess material misstatement risks评估重大错报风险 ADRjCk}I
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 :<d\//5<9
27.a general knowledge of ————- 初步了解―――的情况 8XwAKN:f
28.a more knowledge of—————— 进一步了解的情况 gH-e0134%
29.the prior year‘s working papers 以前年度工作底稿 D%cWw0Oq
30.minutes of meeting 会议纪要 m3]|I(]`Xe
31.business risks 经营风险 r@+IDW.=9
32.appropriateness 适当性 #3maT*JY
33.accounting estimate 会计估计 c_xtwdkL9
34.management representations 管理层声明 5J1A|qII
35.going concern assumption 持续经营假设 FKflN
36.audit plan 审计计划 "H>L!v
37.significant audit areas 重点审计领域 hd1H
38.error 错误 .E|Hk,c9
39.fraud舞弊 +M%i3A
40.modified or additional procedures 修改或追加审计程序 uf,4GPo,
41.misappropriation of assets 侵占资产 <by}/lF0
42.transactions without substance 虚假交易 ~1YL
43.unusual pressures 异常压力 9&5\L
44.the suspected noncompliance 涉嫌存在违法行为 fAWjk&9
45.materialiy 重要性 le`&VdE^
46.exceed the materiality level 超过重要性水平 QZk:G+$
47.approach the materiality level 接近重要性水平 N1W
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48.an acceptably low level 可接受水平 p2|c8n==
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[?puE@
50.misstatements or omissions 错报或漏报 DG1
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51.aggregate 总计 .['@:}$1
52.subsequent events 期后事项 =flgKRKk.r
53.adjust the financial statements 调整财务报表 l5S(xQ
54.perform additional audit procedures 实施追加的审计程序 -bo2"*|m
55.audit risk 审计风险 B
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56.detection risk 检查风险 J=>?D@K
57.inappropriate audit opinion 不适当的审计意见 ^a|$z$spf
58.material misstatement 重大的错报 CtVY;eG
59.tolerable misstatement 可容忍错报 (A?{6
60.the acceptable level of detection risk 可接受的检查风险 7\d{F)7E
61.assessed level of material misstatement risk 重大错报风险的评估水平 VtF^;
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62.simall business 小规模企业 xI'<4lo7Z
63.accounting system 会计系统 {
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64.test of control 控制测试 ]aq!@rDX
65.walk-through test 穿行测试
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66.communication 沟通 yyh
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67.flow chart 流程图 i7 `dY{p7
68.reperformance of internal control 重新执行 UC^&&
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69.audit evidence 审计证据 8WV1OIL
70.substantive procedures 实质性程序 -yeQQ4b
71.assertions 认定 HyXw^ +tsj
72.esistence 存在 ~c[}%Ir>
73.occurrence 发生 a>`\^>G4
74.completeness 完整性 c"t1E-Nsk
75.rights and obligations 权利和义务 jD3,z*
76.valuation and allocation 计价和分摊 =25qY"Mf
77.cutoff 截止 }gyJaMA
78.accuracy 准确性 (,Yb]/O*
79.classification 分类 C1P{4 U
80.inspection 检查 /ee:GjUkB
81.supervision of counting 监盘 'P}"ZHW
82.observation 观察 T^NY|Y/
83.confirmation 函证 -h*Yd)
84.computation 计算 N+l~r]: &
85.analytical procedures 分析程序 l?(nkg["nY
86.vouch 核对 dv-yZRU:
87.trace 追查 wNDLN`,^H
88.audit sampling 审计抽样 j11 \t
89.error 误差 BDxrS q,H
90.expected error 预期误差 +]
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91.population 总体 pOD|
92.sampling risk 抽样风险 dra'1E
93.non- sampling risk 非抽样风险 sl|s#+Z
94.sampling unit 抽样单位 %@ $h?HP
95.statistical sampling 统计抽样 sF]v$kq
96.tolerable error 可容忍误差 _)2.#L
97.the risk of under reliance 信赖不足风险 7Upm
98.the risk of over reliance 信赖过度风险 m\7-/e2a
99.the risk of incorrect rejection 误拒风险 KM4w{
100. the risk of incorrect acceptance 误受风险 Vj4
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101.working trial balance 试算平衡表 |8&AsQd
102.index and cross-referencing 索引和交叉索引 Km]N scq1
103.cash receipt 现金收入 -'JTVfm.
104.cash disbursement 现金支出 tu77Sb
105.bank statement 银行对账单 93x.b]]"
106.bank reconciliation 银行存款余额调节表 u1`8f]qt
107.balance sheet date 资产负债表日 x+|Fw d
108.net realizable value 可变现净值 MjE.pb
109.storeroom 仓库 twt
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110.sale invoice 销售发票 =nFT0];
111.price list 价目表 mLk@&WxG
112.positive confirmation request 积极式询证函 m0 ]LY-t
113.negative confirmation request 消极式询证函 "*laY<E
114.purchase requisition 请购单 Zqd&EOm
115.receiving report 验收报告 51.F,uY
116.gross margin 毛利 R%aH{UhE`
117.manufacturing overhead 制造费用 <,Sy:>:"
118.material requisition 领料单 -QIcBzw;q
119.inventory-taking 存货盘点 p]`pUw{
120.bond certificate 债券 qh0)~JL4
121.stock certificate 股票 <Nvw
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122.audit report 审计报告 Y::fcMJr;Q
123.entity 被审计单位 &[
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124.addressee of the audit report 审计报告的收件人 "+_]N9%)
125.unqualified opinion 无保留意见 b-]E-$Uz
126.qualified opinion 保留意见 yZK1bnYG|I
127.disclaimer of opinion 无法表示意见 2P$l XGjh
128.adverse opinion 否定意见 r {)d?Ho=
129 Auditors‘Report审计报告 |C'w] QYm
130 internal audit内部审计 qt/syF&s
131 public sector audit政府审计 & /-
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账项基础审计accounting number-based audit w?C_LP
风险导向审计方法risk-oriented audit approach D\(,:_ge