1.audit 审计 g:@#@1rB6
2.attestation ]F~dlH1Wp
鉴证 9.-S(ZO
3.credibility RtS+<^2a;
可信赖程度 M|h3Wt~7
4.audit of financial statements 财务报表审计 %sP*=5?vA
5.agreed-upon procedures 执行商定程序 9cF[seE"0
6.high levels of assurance 高水平保证 F)QDJE0
7.compilation 编制 q3!bky\
8.reliability 可靠性 KV *#T20T
9.relevance 相关性 =UQ3HQD
10.professional skepticism 职业谨慎 Rhs/3O8k
11.objectivity 客观性 dZ@63a>>@
12. professional competence 专业胜任能力 YD6'#(
13.Senior/CPA-in-charge 项目经理 7JH6A'&
14.audit engagement letter 业务约定书 q]-r@yF
15.recurring audit 连续审计 Yj49t_$b
16.the client 委托人 *i%d,w0+
17.change CPA 更换注册会计师 4+8@`f>s
18.the existing CPA 现任注册会计师 {VRf0c
19.the successor CPA 后任注册会计师 TD0
B%
20.the preceding CPA前任注册会计师 9Y9GwL]T
21.issue the audit report 出具审计报告 KZE,bi:
~
22.expert 专家 J
ZS:MFA
23.the board of directors 董事会 kTgEd]^&D
24.knowledge of the entity‘ s business 了解被审计单位情况 Ti5-6%~&
25.assess material misstatement risks评估重大错报风险
}my`K
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 lL3U8}vn
27.a general knowledge of ————- 初步了解―――的情况 "!^"[mX4
28.a more knowledge of—————— 进一步了解的情况 XRi8Gpg
29.the prior year‘s working papers 以前年度工作底稿 4D4j7
30.minutes of meeting 会议纪要 u6JM]kR
31.business risks 经营风险 ~$^XP.a.
32.appropriateness 适当性 L="}ErmK
33.accounting estimate 会计估计 a`>B Ly5o
34.management representations 管理层声明 TvbE2Q;/UL
35.going concern assumption 持续经营假设 usF.bkTp
36.audit plan 审计计划 /U9"wvg
37.significant audit areas 重点审计领域 q 2E_A
38.error 错误 k9!{IScq
39.fraud舞弊 li.;IWb0+)
40.modified or additional procedures 修改或追加审计程序 +mn[5Y} :
41.misappropriation of assets 侵占资产 4tBYR9|
42.transactions without substance 虚假交易 B]tQ(s~
43.unusual pressures 异常压力 ~]2K^bh8&
44.the suspected noncompliance 涉嫌存在违法行为 f-Z/tfC
45.materialiy 重要性 }
|=|s f
46.exceed the materiality level 超过重要性水平 |Cy
E5i0
47.approach the materiality level 接近重要性水平 %'pgGC"|
48.an acceptably low level 可接受水平
;i+jJ4
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 =aW9L)8D
50.misstatements or omissions 错报或漏报 ^1];S^nD
51.aggregate 总计 Gd85kY@w7
52.subsequent events 期后事项
VOLj>w
53.adjust the financial statements 调整财务报表 +M/%+l
54.perform additional audit procedures 实施追加的审计程序
&6VnySE?
55.audit risk 审计风险 lThB2/tV\
56.detection risk 检查风险 d2$IH#~9B
57.inappropriate audit opinion 不适当的审计意见 ckCE1e>s
58.material misstatement 重大的错报 ~t~|"u"P
59.tolerable misstatement 可容忍错报 =I_'.b
60.the acceptable level of detection risk 可接受的检查风险 3JR+O<3D
61.assessed level of material misstatement risk 重大错报风险的评估水平 +ZP7{%
62.simall business 小规模企业 p`qgrI`
63.accounting system 会计系统 R:qW;n%AF
64.test of control 控制测试 f!X[c?Xy"
65.walk-through test 穿行测试 !4+<<(B=E
66.communication 沟通 RViAwTvY
67.flow chart 流程图 pQB."[n
68.reperformance of internal control 重新执行 /)O"l @ }U
69.audit evidence 审计证据 9\(|
D#
70.substantive procedures 实质性程序 *vMn$,^0h9
71.assertions 认定
[$
UI8tV
72.esistence 存在 fk-RV>yr
73.occurrence 发生 K|=A:
74.completeness 完整性 v3>UV8c'
75.rights and obligations 权利和义务 ns4,@C$
76.valuation and allocation 计价和分摊 mt.))#1
77.cutoff 截止 aN3;`~{9
78.accuracy 准确性 E]r?{t`]
79.classification 分类 BiBOr}ZQ
80.inspection 检查 _yR^*}xJb
81.supervision of counting 监盘 1$ {SRU7l
82.observation 观察 Vxt+]5X
83.confirmation 函证 Z;"vW!%d
84.computation 计算 .=;
;
85.analytical procedures 分析程序 !;'=iNOYR
86.vouch 核对 \~ wMfP8
87.trace 追查 @C aG9]
88.audit sampling 审计抽样 #g!.T g'
89.error 误差 j'K/22
90.expected error 预期误差 [2cD:JL
91.population 总体 mX|ojZ
92.sampling risk 抽样风险 Flb&B1
93.non- sampling risk 非抽样风险 aw> #P
94.sampling unit 抽样单位 %&bY]w
95.statistical sampling 统计抽样 O#r%>;3*
96.tolerable error 可容忍误差 c:.eGH_f
97.the risk of under reliance 信赖不足风险 <#HYqR',
98.the risk of over reliance 信赖过度风险 E
tm?'
99.the risk of incorrect rejection 误拒风险 7 X4LJf
100. the risk of incorrect acceptance 误受风险 ddR>7d}N
101.working trial balance 试算平衡表 C7AUsYM
102.index and cross-referencing 索引和交叉索引 T51
`oZ`
103.cash receipt 现金收入 tq?!-x+>
104.cash disbursement 现金支出 FVBYo%Ap
105.bank statement 银行对账单 }ad|g6i`
106.bank reconciliation 银行存款余额调节表 |wj?ed$
f
107.balance sheet date 资产负债表日 6W
UrQFK
108.net realizable value 可变现净值 *8XEYZa
109.storeroom 仓库 $ME)#(
110.sale invoice 销售发票 Z?z.?ar
111.price list 价目表 U/BR*Zn]*
112.positive confirmation request 积极式询证函 9nbLg5P
113.negative confirmation request 消极式询证函 4KrL{Z+}
114.purchase requisition 请购单 yV(\R
115.receiving report 验收报告 ehY5!D1Q
116.gross margin 毛利 vfo~27T{(
117.manufacturing overhead 制造费用 {l>hMxij
118.material requisition 领料单 ig &Y
119.inventory-taking 存货盘点 GPkpXVm
120.bond certificate 债券 ,Y48[_ymm
121.stock certificate 股票 @=kSo
-SX
122.audit report 审计报告 BsJC0I(
123.entity 被审计单位 1-QS~)+
124.addressee of the audit report 审计报告的收件人 nFs(?Rv*
125.unqualified opinion 无保留意见 ;*&-C9b
126.qualified opinion 保留意见 B7vpsSL
127.disclaimer of opinion 无法表示意见 v*yuE5{
128.adverse opinion 否定意见 4E?Oky#}-
129 Auditors‘Report审计报告
wlmRe`R
130 internal audit内部审计 $,'*f?d
131 public sector audit政府审计 -Y;3I00(
账项基础审计accounting number-based audit VLN_w$iEq
风险导向审计方法risk-oriented audit approach _<2E"PrT