1.audit 审计 GEWjQ;g
2.attestation )@N d3Z
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3.credibility Jp=fLo 9
可信赖程度 e?]5q
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4.audit of financial statements 财务报表审计 7&ED>Bk
5.agreed-upon procedures 执行商定程序 A`Z/B[)
6.high levels of assurance 高水平保证 N y'\Q"Y]
7.compilation 编制 B}iEhWO6
8.reliability 可靠性 8F}drK9>F
9.relevance 相关性 2FIL@f|\7z
10.professional skepticism 职业谨慎 y@3p5o9lv-
11.objectivity 客观性 =8\.fp
12. professional competence 专业胜任能力 e2O6q05 ?Q
13.Senior/CPA-in-charge 项目经理 R@o&c%K"
14.audit engagement letter 业务约定书 ljKIxSvCFp
15.recurring audit 连续审计 qiNVaV\wr|
16.the client 委托人 5?7AzJl>
17.change CPA 更换注册会计师 =u<:'\_
18.the existing CPA 现任注册会计师 KxkBP/`3Q
19.the successor CPA 后任注册会计师 ==dKC;
20.the preceding CPA前任注册会计师 h:?
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21.issue the audit report 出具审计报告 ;V}:0{p
22.expert 专家 "h sT^sy
23.the board of directors 董事会 |THpkfW
24.knowledge of the entity‘ s business 了解被审计单位情况 HuevDy4
25.assess material misstatement risks评估重大错报风险 $v0,)AL i
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9ddrtJ]
27.a general knowledge of ————- 初步了解―――的情况 3kn-tM
28.a more knowledge of—————— 进一步了解的情况 )'djqpM.
29.the prior year‘s working papers 以前年度工作底稿 npdljL
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30.minutes of meeting 会议纪要 ;]dD\4_hK
31.business risks 经营风险 +hyOc|5
32.appropriateness 适当性 FnO@\{M"A
33.accounting estimate 会计估计 ^jL '*&l
34.management representations 管理层声明 u R0UfKK
35.going concern assumption 持续经营假设 |b
36.audit plan 审计计划 %O"8|ZG9{
37.significant audit areas 重点审计领域 80=0S^gEZ
38.error 错误 Ir9GgB
39.fraud舞弊 IVR%H_uz
40.modified or additional procedures 修改或追加审计程序 2*:q$ c
41.misappropriation of assets 侵占资产 n#(pT3&
42.transactions without substance 虚假交易 5;a*Xf%V
43.unusual pressures 异常压力 QZzamT)"
44.the suspected noncompliance 涉嫌存在违法行为 :X0L6y)u
45.materialiy 重要性 QQ(}71U
46.exceed the materiality level 超过重要性水平 n|i:4D
47.approach the materiality level 接近重要性水平 @-$8)?`q
48.an acceptably low level 可接受水平 b
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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 -o ).<
50.misstatements or omissions 错报或漏报 7UfNz60+~
51.aggregate 总计 s2<!Zb4
52.subsequent events 期后事项 ;l$$!PJ
53.adjust the financial statements 调整财务报表 '~[8>Q>
54.perform additional audit procedures 实施追加的审计程序 MEDh
55.audit risk 审计风险 %*
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56.detection risk 检查风险 pQz1!0
57.inappropriate audit opinion 不适当的审计意见 UL+Txc
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 I?e5h@uE
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 1JJsYX
62.simall business 小规模企业 >US*7m }
63.accounting system 会计系统 y4^u&0}0$
64.test of control 控制测试 8x{Owj:Q
65.walk-through test 穿行测试 W2vL<
66.communication 沟通 gaF6j!p
67.flow chart 流程图 t<H"J__&
68.reperformance of internal control 重新执行 Pe,>ny^J1
69.audit evidence 审计证据 t-\+t<;
70.substantive procedures 实质性程序 &\h7
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71.assertions 认定 (V{/8%mWc
72.esistence 存在 S=UuEmU5N
73.occurrence 发生 &.)=>2
74.completeness 完整性 fUT[tkb/!
75.rights and obligations 权利和义务 EZUaYp~M
76.valuation and allocation 计价和分摊 |L
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77.cutoff 截止 v] m/$X2
78.accuracy 准确性 ]M?i:A$B
79.classification 分类 pj>R9zpn_
80.inspection 检查 yJA~4
81.supervision of counting 监盘
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82.observation 观察 -C=0Pg]ga
83.confirmation 函证 F y+NJSG
84.computation 计算 AxEyXT( h5
85.analytical procedures 分析程序 1.3#PdMR,
86.vouch 核对 7)Toj
87.trace 追查 3jx%]S^z|
88.audit sampling 审计抽样 ho\1[xS
89.error 误差 =2R4Z8G
90.expected error 预期误差 ;: ;E|{e
91.population 总体 ]Ry9{:
92.sampling risk 抽样风险 RT[p!xL
93.non- sampling risk 非抽样风险 w~3X
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94.sampling unit 抽样单位 Ymut]`dX
95.statistical sampling 统计抽样 DX_mrG
96.tolerable error 可容忍误差 x YS81
97.the risk of under reliance 信赖不足风险 :qzg?\(
98.the risk of over reliance 信赖过度风险 R"nB4R0Uh
99.the risk of incorrect rejection 误拒风险 h]4xS?6O
100. the risk of incorrect acceptance 误受风险 xR+vu>f
101.working trial balance 试算平衡表 CoN[Yf3\
102.index and cross-referencing 索引和交叉索引 -cgO]q+Oq
103.cash receipt 现金收入 ~1G^IZ6
104.cash disbursement 现金支出 s QDgNJbU
105.bank statement 银行对账单 8lyIL^
106.bank reconciliation 银行存款余额调节表 EGu%;[
107.balance sheet date 资产负债表日 SB62(#YR
108.net realizable value 可变现净值 BQu
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109.storeroom 仓库 xT*'p&ap
110.sale invoice 销售发票 !:(+#
111.price list 价目表 ]N>ZOV,>
112.positive confirmation request 积极式询证函 J/1kJ@5
113.negative confirmation request 消极式询证函 EC+t-:a]
114.purchase requisition 请购单 OSu&vFKz
115.receiving report 验收报告 [|nK5(e9
116.gross margin 毛利 (Y1*Bs[l
117.manufacturing overhead 制造费用
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118.material requisition 领料单 is.t,&H4P]
119.inventory-taking 存货盘点 1XGg0SC
120.bond certificate 债券 g )hEzL0k
121.stock certificate 股票 _>gz&
122.audit report 审计报告 3.&BhLT
123.entity 被审计单位 x9lA';})
124.addressee of the audit report 审计报告的收件人 &;PxDlY5
125.unqualified opinion 无保留意见 j<A
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126.qualified opinion 保留意见 LU3pCM{
127.disclaimer of opinion 无法表示意见 G]lGoa}]`u
128.adverse opinion 否定意见 8hGyh#
129 Auditors‘Report审计报告 TOG:`FID
130 internal audit内部审计 !I7$e&Uz@
131 public sector audit政府审计 n
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账项基础审计accounting number-based audit =s\$i0A2
风险导向审计方法risk-oriented audit approach N/a4Gl(