1.audit 审计 +jUgx;u,
2.attestation j1/+\8Y
鉴证 6,X+1EXY
3.credibility ML=eL*}l
可信赖程度 a"x}b
4.audit of financial statements 财务报表审计 !v0"$V5+i
5.agreed-upon procedures 执行商定程序 "?35C
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6.high levels of assurance 高水平保证 D&/I1=\(
7.compilation 编制 rvwa!YY}
8.reliability 可靠性 Nb0Ik/:<
9.relevance 相关性 "Ht'{ &
10.professional skepticism 职业谨慎 <:">mV+/
11.objectivity 客观性 k0JW[04j
12. professional competence 专业胜任能力 ?-f,8Z|h
13.Senior/CPA-in-charge 项目经理 oe9lF*$/
14.audit engagement letter 业务约定书 !}_b|
15.recurring audit 连续审计 GF*>~_Yr
16.the client 委托人 >%u@R3PH]
17.change CPA 更换注册会计师 5Tedo~v
18.the existing CPA 现任注册会计师 dN< ,%}R
19.the successor CPA 后任注册会计师 ZWS2q4/S
20.the preceding CPA前任注册会计师 h$>wv`
21.issue the audit report 出具审计报告 zEj#arSE4
22.expert 专家 {{\ce;hN
23.the board of directors 董事会 eNbpwne
24.knowledge of the entity‘ s business 了解被审计单位情况 TN\|fzj
25.assess material misstatement risks评估重大错报风险 TkRmV6'w
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`mD!)j
27.a general knowledge of ————- 初步了解―――的情况 `rlk|&T1
28.a more knowledge of—————— 进一步了解的情况 -U>y
29.the prior year‘s working papers 以前年度工作底稿 E;9>ePd@
30.minutes of meeting 会议纪要 ZIDbqQu
31.business risks 经营风险 7VAJJv3
32.appropriateness 适当性 x:fW~!Xc6
33.accounting estimate 会计估计 y \D=Z
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34.management representations 管理层声明 DN_W.o
35.going concern assumption 持续经营假设 ?{6s58Q{
36.audit plan 审计计划 &l m#
37.significant audit areas 重点审计领域 y! ~qbh[
38.error 错误 B2Z_]q$n*
39.fraud舞弊 MG{l~|\x)
40.modified or additional procedures 修改或追加审计程序 >&Y-u%}U
41.misappropriation of assets 侵占资产 nls
42.transactions without substance 虚假交易 eVJ^\z:4
43.unusual pressures 异常压力 9%tobo@J~n
44.the suspected noncompliance 涉嫌存在违法行为 W3GNA""O
45.materialiy 重要性 jo9gCP.
46.exceed the materiality level 超过重要性水平 v+xB7w
47.approach the materiality level 接近重要性水平 UG](go't
48.an acceptably low level 可接受水平 cE\>f8 I
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 hr/o<#OW
50.misstatements or omissions 错报或漏报 n<7u>;SJQ
51.aggregate 总计 ]Y`Ib0$
52.subsequent events 期后事项 $!B}$I;cd
53.adjust the financial statements 调整财务报表 ,[e\
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54.perform additional audit procedures 实施追加的审计程序 E=$p^s
55.audit risk 审计风险 3I $>uR
56.detection risk 检查风险 <%P2qgz5
57.inappropriate audit opinion 不适当的审计意见 b?T
58.material misstatement 重大的错报 H,y4`p 0
59.tolerable misstatement 可容忍错报 }Wh6zT)
60.the acceptable level of detection risk 可接受的检查风险 =r9r~SR#
61.assessed level of material misstatement risk 重大错报风险的评估水平 Lja 7
62.simall business 小规模企业 t e,[f
63.accounting system 会计系统 ba
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64.test of control 控制测试 KzV 2MO-$
65.walk-through test 穿行测试 =Vw
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66.communication 沟通 'e!J06
67.flow chart 流程图 g[[;w*;z
68.reperformance of internal control 重新执行 CU)|-*uiK
69.audit evidence 审计证据 =1.9/hW
70.substantive procedures 实质性程序 ])}]/Qw
71.assertions 认定 B*3Y!!
72.esistence 存在 [yS#O\$'e
73.occurrence 发生 [eUftr9&0
74.completeness 完整性 V[nQQxWp=
75.rights and obligations 权利和义务 t#i,1a
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76.valuation and allocation 计价和分摊 j)C:$
77.cutoff 截止 .(CP. d
78.accuracy 准确性 =
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79.classification 分类 eq4C+&O&
80.inspection 检查 om h{0jA0
81.supervision of counting 监盘 5jxQW
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82.observation 观察 ?OlV"zK
83.confirmation 函证 _zWfI.o
84.computation 计算 /Q{P3:k
85.analytical procedures 分析程序 m P'^%TE
86.vouch 核对 !\Xm!I8
87.trace 追查 2*iIjw3g
88.audit sampling 审计抽样 v<Kmq-b
89.error 误差 C3NdE_E
90.expected error 预期误差 CQh,~
91.population 总体 NMOut
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92.sampling risk 抽样风险 5L,}e<S$
93.non- sampling risk 非抽样风险 ]X Z-o>+,
94.sampling unit 抽样单位 U.!lTLjfLz
95.statistical sampling 统计抽样 ,#?uJTLH
96.tolerable error 可容忍误差 jhbonuV_
97.the risk of under reliance 信赖不足风险 kn"(mJe$
98.the risk of over reliance 信赖过度风险 a^d8I
99.the risk of incorrect rejection 误拒风险 sZGj"_-Hzu
100. the risk of incorrect acceptance 误受风险 PjA6Ji;Hu
101.working trial balance 试算平衡表 9o*,P,j'}
102.index and cross-referencing 索引和交叉索引 >K9#3
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103.cash receipt 现金收入 b` Hz$8
104.cash disbursement 现金支出 G6@M&u5RT
105.bank statement 银行对账单 l>*"mh
106.bank reconciliation 银行存款余额调节表 OyV<u@[i
107.balance sheet date 资产负债表日 0sca4G0{
108.net realizable value 可变现净值 :0& X^]\
109.storeroom 仓库 OCZaQ33
110.sale invoice 销售发票 YQJ==C1
111.price list 价目表 h\v
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112.positive confirmation request 积极式询证函 ;2'q_Btk4
113.negative confirmation request 消极式询证函 D%6;^^WyUx
114.purchase requisition 请购单 )9l^O
115.receiving report 验收报告 6`vC1PK^
116.gross margin 毛利 < -W*$?^
117.manufacturing overhead 制造费用 ^uv<6
118.material requisition 领料单 bwiPS1+);
119.inventory-taking 存货盘点 A+hT3;lp
120.bond certificate 债券 oF(Lji?m
121.stock certificate 股票 5p.rwNE
122.audit report 审计报告 >D201&*G%
123.entity 被审计单位 7$h#OV*@,
124.addressee of the audit report 审计报告的收件人 P) 3mX.(}
125.unqualified opinion 无保留意见 3bnS
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126.qualified opinion 保留意见 -'~LjA(
127.disclaimer of opinion 无法表示意见 b[V^86X^
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 $!&*xrrNM
130 internal audit内部审计 |$5[(6T|
131 public sector audit政府审计 AL>$HB$
账项基础审计accounting number-based audit NaX
风险导向审计方法risk-oriented audit approach k'0Pi6