1.audit 审计 4n1 g@A=y
2.attestation 4,?beA
鉴证 @ZrNV*&<
3.credibility Wtp=1
可信赖程度 Ocn@JOg
4.audit of financial statements 财务报表审计 j`K0D65
5.agreed-upon procedures 执行商定程序 "xn,'`a
6.high levels of assurance 高水平保证 O[z6W.
7.compilation 编制 <GLoTolZ
8.reliability 可靠性
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9.relevance 相关性 ^:,wk7
10.professional skepticism 职业谨慎 W|(<z'S
11.objectivity 客观性 jhBfy|Ftu
12. professional competence 专业胜任能力 if3z Fh
13.Senior/CPA-in-charge 项目经理 ;jO+<~YP!
14.audit engagement letter 业务约定书 E`{DX
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15.recurring audit 连续审计 7Jd&9&O U
16.the client 委托人 (f~}5O<
17.change CPA 更换注册会计师 THB[(3q
18.the existing CPA 现任注册会计师 fI'+4
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19.the successor CPA 后任注册会计师 PO^#G@
20.the preceding CPA前任注册会计师 Zq H-]?)
21.issue the audit report 出具审计报告 hS>=pO+y
22.expert 专家 %(H'
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23.the board of directors 董事会 bH :C/P<x
24.knowledge of the entity‘ s business 了解被审计单位情况 'pO-h,{TS
25.assess material misstatement risks评估重大错报风险 de[NIDA;`
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 ed`7GZB
27.a general knowledge of ————- 初步了解―――的情况 5 PP^w~n
28.a more knowledge of—————— 进一步了解的情况 8@|{n`n]
29.the prior year‘s working papers 以前年度工作底稿 B__e*d:)!m
30.minutes of meeting 会议纪要 Q'?VLv|@
31.business risks 经营风险 sGpAaGY>
32.appropriateness 适当性 HiD%BL>%
33.accounting estimate 会计估计 TI0=nfj
34.management representations 管理层声明 JXR]G
35.going concern assumption 持续经营假设 wF59g38[z$
36.audit plan 审计计划 =h+-1zp{M^
37.significant audit areas 重点审计领域 Og?GYe^_
38.error 错误 K@:Ab'(P^|
39.fraud舞弊 J aJ/|N
40.modified or additional procedures 修改或追加审计程序 $vn)(zn+
41.misappropriation of assets 侵占资产 y{~tMpo<
42.transactions without substance 虚假交易 fu-,<m{
43.unusual pressures 异常压力 _c-(T&
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44.the suspected noncompliance 涉嫌存在违法行为 ^t$uDQ[hA
45.materialiy 重要性 IGab~`c-[
46.exceed the materiality level 超过重要性水平 z
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47.approach the materiality level 接近重要性水平 n</Rd=
48.an acceptably low level 可接受水平 q-,`\
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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 NS;LFeGD
50.misstatements or omissions 错报或漏报 jE8}Ho_#)
51.aggregate 总计 qv|}>wU
52.subsequent events 期后事项 6$zd2N?
53.adjust the financial statements 调整财务报表 U!E}(9
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54.perform additional audit procedures 实施追加的审计程序 '+'h^
55.audit risk 审计风险 }wI+eMr
56.detection risk 检查风险 7s;;2<k;_
57.inappropriate audit opinion 不适当的审计意见 <'BsQHI
58.material misstatement 重大的错报 `DM)tm3&m
59.tolerable misstatement 可容忍错报 Uv~|Xj4.
60.the acceptable level of detection risk 可接受的检查风险 u:B=lZ[
61.assessed level of material misstatement risk 重大错报风险的评估水平 ub+XgNO
62.simall business 小规模企业 g`tV^b")
63.accounting system 会计系统 s?4nR:ZC}
64.test of control 控制测试 F
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65.walk-through test 穿行测试 {.DY\;Q
66.communication 沟通 yL
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67.flow chart 流程图 T[c-E*{hR
68.reperformance of internal control 重新执行 qG9j}[d'
69.audit evidence 审计证据 Lr=^0
70.substantive procedures 实质性程序 u1d%w
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71.assertions 认定 _j*I\
72.esistence 存在 hF`<I.z}
73.occurrence 发生 {kb7u5-
74.completeness 完整性 C}DIm&))
75.rights and obligations 权利和义务 FU.?n)P
76.valuation and allocation 计价和分摊 ,)aUp4*
77.cutoff 截止 xuVc1jJH
78.accuracy 准确性 %%)y4>I
79.classification 分类 ;:>q;%
80.inspection 检查 wM3m'# xJ
81.supervision of counting 监盘 5g$>J)Ry
82.observation 观察 vo2GFo
83.confirmation 函证 H$pgz
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84.computation 计算 5w+&plIJ
85.analytical procedures 分析程序 |WfL'_?$
86.vouch 核对 X|QokAR{$>
87.trace 追查 j |o&T41
88.audit sampling 审计抽样 _N>#/v)Yi
89.error 误差 ]1W]
90.expected error 预期误差 A..`?oGj
91.population 总体 FN (O
92.sampling risk 抽样风险 qZv@ULluc
93.non- sampling risk 非抽样风险 */K]sQZa
94.sampling unit 抽样单位 BQ70<m2D$
95.statistical sampling 统计抽样 cqW(9A|8
96.tolerable error 可容忍误差 \'iy(8i
97.the risk of under reliance 信赖不足风险 |sP0z !)b
98.the risk of over reliance 信赖过度风险 SZ7; }
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99.the risk of incorrect rejection 误拒风险 _>?.MUPB
100. the risk of incorrect acceptance 误受风险 ?,%PemN
101.working trial balance 试算平衡表 F~bDg tN3
102.index and cross-referencing 索引和交叉索引 %Y5F@=>&
103.cash receipt 现金收入
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104.cash disbursement 现金支出 ?5,I`9
105.bank statement 银行对账单 <HIM
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106.bank reconciliation 银行存款余额调节表 "V`DhOG&
107.balance sheet date 资产负债表日 V?p`rrj@
108.net realizable value 可变现净值 In+2~Jw/2!
109.storeroom 仓库 6:`[Fi
110.sale invoice 销售发票 J+N
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111.price list 价目表 jB0Ts
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112.positive confirmation request 积极式询证函 ?FV%e
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 w*o2lg9
115.receiving report 验收报告 "*(a2k3J
116.gross margin 毛利 D0TFC3.k}
117.manufacturing overhead 制造费用 x~{W(;`!
118.material requisition 领料单 XV`8Vb
119.inventory-taking 存货盘点 % I2JS
120.bond certificate 债券 \ Z5160
121.stock certificate 股票 O'3/21)|y
122.audit report 审计报告 rq}xuSFI
123.entity 被审计单位 h'_$I4e)
124.addressee of the audit report 审计报告的收件人 {MDM= ;WP_
125.unqualified opinion 无保留意见 TqOH(={
126.qualified opinion 保留意见 #TH(:I=[
127.disclaimer of opinion 无法表示意见 4Mt RI
128.adverse opinion 否定意见 V{x[^+w7X~
129 Auditors‘Report审计报告 _5$L`&
130 internal audit内部审计 K
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131 public sector audit政府审计 m@0> =s~.
账项基础审计accounting number-based audit $
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风险导向审计方法risk-oriented audit approach
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