1.audit 审计 2 Nr
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2.attestation |%V-|\GJ~j
鉴证 n86=1G:%
3.credibility e-4 Qw#cw
可信赖程度 lQkCA-
4.audit of financial statements 财务报表审计 uR;m<wPH,f
5.agreed-upon procedures 执行商定程序 2YS1%<-g*
6.high levels of assurance 高水平保证 X,ES=J0
7.compilation 编制 R#K,/b%SV
8.reliability 可靠性 vs*Q {
9.relevance 相关性 PP]Z~ne0X
10.professional skepticism 职业谨慎 w=|"{-ijo
11.objectivity 客观性 +!@@55I-
12. professional competence 专业胜任能力 s-S#qGZ
13.Senior/CPA-in-charge 项目经理 2r =8&~9z
14.audit engagement letter 业务约定书 w&b?ze{
15.recurring audit 连续审计 L}*s_'_e^>
16.the client 委托人 pA~eGar_J
17.change CPA 更换注册会计师 @(b;H0r~
18.the existing CPA 现任注册会计师 acPX2B[jJ
19.the successor CPA 后任注册会计师 UWf@(8
20.the preceding CPA前任注册会计师 rV5QKz6'
21.issue the audit report 出具审计报告 dTATJ)NH
22.expert 专家 y)Y0SY1\j
23.the board of directors 董事会 0@B
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24.knowledge of the entity‘ s business 了解被审计单位情况 rAuv`.qEV
25.assess material misstatement risks评估重大错报风险 (**k4c,
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 (^U
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27.a general knowledge of ————- 初步了解―――的情况 cBGR%w\t%
28.a more knowledge of—————— 进一步了解的情况 0q !
29.the prior year‘s working papers 以前年度工作底稿 [k<w'n*
30.minutes of meeting 会议纪要 @hz~9AII9
31.business risks 经营风险 [f8mh88r
32.appropriateness 适当性 hFiJHV
33.accounting estimate 会计估计 v
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34.management representations 管理层声明 P
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35.going concern assumption 持续经营假设 oiKY2.yW
36.audit plan 审计计划 Bh%Yu*.f
37.significant audit areas 重点审计领域 RaX:&PE
38.error 错误 [VL+X^
39.fraud舞弊 pOmHxFOOK
40.modified or additional procedures 修改或追加审计程序 9 M<
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41.misappropriation of assets 侵占资产 Z~s"
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42.transactions without substance 虚假交易 ywCF{rRd
43.unusual pressures 异常压力 Gc1!')g!
44.the suspected noncompliance 涉嫌存在违法行为 +{7/+Zz
45.materialiy 重要性 @D3|Ak 1
46.exceed the materiality level 超过重要性水平 xnp5X
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47.approach the materiality level 接近重要性水平 F?3zw4Vt~
48.an acceptably low level 可接受水平 ~4}'R_
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 C8oAl3d+h
50.misstatements or omissions 错报或漏报 U6sPJc<
51.aggregate 总计 5@3hb ]J
52.subsequent events 期后事项 EPn0ZwnS:M
53.adjust the financial statements 调整财务报表 `%5~>vPS
54.perform additional audit procedures 实施追加的审计程序 )e|n7|} $
55.audit risk 审计风险 )LRso>iOO
56.detection risk 检查风险 ;vkk$
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57.inappropriate audit opinion 不适当的审计意见 1P
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58.material misstatement 重大的错报 Eg/=VBtc
59.tolerable misstatement 可容忍错报 XW2{I.:in>
60.the acceptable level of detection risk 可接受的检查风险 =eB^(!M
61.assessed level of material misstatement risk 重大错报风险的评估水平 @qaK5
62.simall business 小规模企业 -Y:^<C^^&8
63.accounting system 会计系统 -h|YS/$f
64.test of control 控制测试 /bBFPrW
65.walk-through test 穿行测试 j3kcNb
66.communication 沟通 6.0/asN}
67.flow chart 流程图 >ow5aOlQ&
68.reperformance of internal control 重新执行 1#OM~v6B
69.audit evidence 审计证据 !#' y#
70.substantive procedures 实质性程序 jeLC)lQ*
71.assertions 认定 +j">Ju6Q;.
72.esistence 存在 \5ZDP3I
73.occurrence 发生 Scfk]DT
74.completeness 完整性 TQjM3Ri=V
75.rights and obligations 权利和义务 9U=~t%qW$
76.valuation and allocation 计价和分摊 u,f$cR
77.cutoff 截止 "n
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78.accuracy 准确性 ;H%T5$:trP
79.classification 分类 ML= :&M!ao
80.inspection 检查 oDvE0"Sz
81.supervision of counting 监盘 z}sBx9;
82.observation 观察 }o{6
83.confirmation 函证 Y7L1`<SC
84.computation 计算 >i:hdcxe
85.analytical procedures 分析程序 2dpTU=K4
86.vouch 核对 12bt\h9
87.trace 追查 uz8Y)b
88.audit sampling 审计抽样 ~UhTy~jya
89.error 误差 XSDudL
90.expected error 预期误差 __Tg1A
91.population 总体 >qT4'1S*g
92.sampling risk 抽样风险 9b
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93.non- sampling risk 非抽样风险 aIsT"6A~{
94.sampling unit 抽样单位 FJYc*l
95.statistical sampling 统计抽样 ns/L./z
96.tolerable error 可容忍误差 5[\LQtM
97.the risk of under reliance 信赖不足风险 :t#N.[=&#
98.the risk of over reliance 信赖过度风险 nxZ[E.-\
99.the risk of incorrect rejection 误拒风险 B[8`l} t
100. the risk of incorrect acceptance 误受风险 {W
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101.working trial balance 试算平衡表 F\"`^`(O
102.index and cross-referencing 索引和交叉索引 Bf-KCqC".
103.cash receipt 现金收入 re-;
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104.cash disbursement 现金支出 p~!UE/V
105.bank statement 银行对账单 ^]A,Q%1q^
106.bank reconciliation 银行存款余额调节表 Vr1yj
107.balance sheet date 资产负债表日 q%H#04Yh
108.net realizable value 可变现净值 }wkZ\q[
109.storeroom 仓库 XzH"dDAVE
110.sale invoice 销售发票 #;WKuRv
111.price list 价目表 sBuOKT/j
112.positive confirmation request 积极式询证函 {;T7Kg.C
113.negative confirmation request 消极式询证函 .dvO Ut I[
114.purchase requisition 请购单 u#&ZD|
115.receiving report 验收报告 ha -KfkPFE
116.gross margin 毛利 zQNkjQ{mx
117.manufacturing overhead 制造费用 1[&V6=n
118.material requisition 领料单 m+7/ebj{A
119.inventory-taking 存货盘点 (aQNe{D#
120.bond certificate 债券 zP(UaSXz/
121.stock certificate 股票 0zCmU)ng
122.audit report 审计报告 5?{ytNCY
123.entity 被审计单位 3{j&J-
124.addressee of the audit report 审计报告的收件人 nR2pqaKc
125.unqualified opinion 无保留意见 f'>2
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126.qualified opinion 保留意见 Pgp`g.$<
127.disclaimer of opinion 无法表示意见 `YinhO:Z
128.adverse opinion 否定意见 1m5=Nu
129 Auditors‘Report审计报告 c%bGV
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130 internal audit内部审计 ~g_]Sskf7
131 public sector audit政府审计 jLy3c@Dp
账项基础审计accounting number-based audit (Q /Kp*a
风险导向审计方法risk-oriented audit approach
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