1.audit 审计 9]@!S|1
2.attestation uUw5l})%Fi
鉴证 s(roJbJ_;
3.credibility t );/'3|
可信赖程度 .XhrCiZ
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 IdxzE_@
6.high levels of assurance 高水平保证 G<;*
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7.compilation 编制 uA#;G/$
8.reliability 可靠性 eKqk= (
9.relevance 相关性 5i{j' {_(8
10.professional skepticism 职业谨慎 f'3$9x
11.objectivity 客观性 _n\GNUA
12. professional competence 专业胜任能力 ?@
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13.Senior/CPA-in-charge 项目经理 8SS|a
14.audit engagement letter 业务约定书 :I^;jdL
15.recurring audit 连续审计 $F
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16.the client 委托人 eu|;eP-+d
17.change CPA 更换注册会计师 e@*
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18.the existing CPA 现任注册会计师 =uYYsC\T
19.the successor CPA 后任注册会计师 s
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20.the preceding CPA前任注册会计师 /?F/9hL
21.issue the audit report 出具审计报告 DG ;_Vg
22.expert 专家 Opc
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23.the board of directors 董事会 lHe{\N[C
24.knowledge of the entity‘ s business 了解被审计单位情况 .j<]m
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25.assess material misstatement risks评估重大错报风险 9b"=9y,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0Bi.6
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27.a general knowledge of ————- 初步了解―――的情况 91-o}|3v
28.a more knowledge of—————— 进一步了解的情况 [o+q>|q
29.the prior year‘s working papers 以前年度工作底稿 A=
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30.minutes of meeting 会议纪要 !SdS
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31.business risks 经营风险 6){]1h"
32.appropriateness 适当性 NDlF0f
33.accounting estimate 会计估计 =wOm}V8N&
34.management representations 管理层声明 e:n<EnT
35.going concern assumption 持续经营假设 WE.{p>
36.audit plan 审计计划 qPy1;maXP
37.significant audit areas 重点审计领域 W~9tKT4
38.error 错误 6'G6<8>-
39.fraud舞弊 8sTp`}54J
40.modified or additional procedures 修改或追加审计程序 8sM|%<$=j
41.misappropriation of assets 侵占资产 ,-d0b0
42.transactions without substance 虚假交易 <;m<8RjX
43.unusual pressures 异常压力 }Nm#q@o$P
44.the suspected noncompliance 涉嫌存在违法行为 pRIhFf
45.materialiy 重要性 \T :i{.i
46.exceed the materiality level 超过重要性水平 6GSI"M6s
47.approach the materiality level 接近重要性水平 se>8 Z4
48.an acceptably low level 可接受水平 ERE)A-8
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 RcM
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50.misstatements or omissions 错报或漏报 :xv!N*Le
51.aggregate 总计 v|%Z+w
52.subsequent events 期后事项 6ZG+ZHUC&
53.adjust the financial statements 调整财务报表 >dG;w6y'
54.perform additional audit procedures 实施追加的审计程序 nv%rJy*w[
55.audit risk 审计风险 C=)A6
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56.detection risk 检查风险 pU%n]]qF
57.inappropriate audit opinion 不适当的审计意见 pg.ri64H<
58.material misstatement 重大的错报 ke]Lw
59.tolerable misstatement 可容忍错报 ()Y4v
60.the acceptable level of detection risk 可接受的检查风险 PHXZ=A+
61.assessed level of material misstatement risk 重大错报风险的评估水平 uU <=d
62.simall business 小规模企业 Yu[ t\/
63.accounting system 会计系统 NS%xTLow-
64.test of control 控制测试 G{ sOR
65.walk-through test 穿行测试 Dhw(#{N
66.communication 沟通
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67.flow chart 流程图 UA8GL D9
68.reperformance of internal control 重新执行 qx8fRIK%
69.audit evidence 审计证据 4
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70.substantive procedures 实质性程序 uK$9Ll{lk
71.assertions 认定 /VS[pXXT|
72.esistence 存在 9N<<{rQ,F
73.occurrence 发生 1[qLA!+
74.completeness 完整性 Y*>#T
75.rights and obligations 权利和义务 -
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76.valuation and allocation 计价和分摊 CBOi`bEf
77.cutoff 截止 eg?<mKrZ
78.accuracy 准确性 I)cFG{~L
79.classification 分类 ?NR A:t(}
80.inspection 检查 {G}.b)9FG
81.supervision of counting 监盘 $Ifmc`r1
82.observation 观察 qY<'<T4\
83.confirmation 函证 !*m5F8Qm?A
84.computation 计算 Co9QW/'i
85.analytical procedures 分析程序 (?`kYTw7g'
86.vouch 核对 7X q,z
87.trace 追查 lB4GU y$
88.audit sampling 审计抽样 v!P b`LCqK
89.error 误差 ^3{TZ=_;|
90.expected error 预期误差 =aA+~/~8%
91.population 总体 W
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92.sampling risk 抽样风险 3'qJ/*]9
93.non- sampling risk 非抽样风险 W?aI|U1
94.sampling unit 抽样单位 7_Z#m (
95.statistical sampling 统计抽样 NufLzg{
96.tolerable error 可容忍误差 #qI= Z0Y
97.the risk of under reliance 信赖不足风险 "@d[h ,TM
98.the risk of over reliance 信赖过度风险 OQT;zqup
99.the risk of incorrect rejection 误拒风险 x&9hI
100. the risk of incorrect acceptance 误受风险 \"^w'ng
101.working trial balance 试算平衡表 jJY"{foWV
102.index and cross-referencing 索引和交叉索引 )V ;mwT!Q
103.cash receipt 现金收入 9C[ywp
104.cash disbursement 现金支出 SWQ5fcPu
105.bank statement 银行对账单 YZ7|K<
106.bank reconciliation 银行存款余额调节表 6s\Kt3=
107.balance sheet date 资产负债表日 T/xp?Vq6/
108.net realizable value 可变现净值 \2}bi:e6
109.storeroom 仓库 kRD%b[*d
110.sale invoice 销售发票 jhu&&==\f
111.price list 价目表 !{)tSipd
112.positive confirmation request 积极式询证函 s#DaKPC
113.negative confirmation request 消极式询证函 }_;!hdYq
114.purchase requisition 请购单 T
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115.receiving report 验收报告 s]mY*@a
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116.gross margin 毛利 4Hn`'+b
117.manufacturing overhead 制造费用 >teOm?@U
118.material requisition 领料单 ;M#_6Hd?qD
119.inventory-taking 存货盘点 |-
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120.bond certificate 债券 P=&o%K,:f
121.stock certificate 股票 Q7C;1aO
122.audit report 审计报告 [],1lRYI9_
123.entity 被审计单位 0=q;@OIf
124.addressee of the audit report 审计报告的收件人 q7Dw_<
125.unqualified opinion 无保留意见 ,FMx5$
126.qualified opinion 保留意见 Q~Hh\L t
127.disclaimer of opinion 无法表示意见 CQr<N w
128.adverse opinion 否定意见 vRxM4O~"
129 Auditors‘Report审计报告 T4 N~(Fi)
130 internal audit内部审计 iNWo"=J
131 public sector audit政府审计 UybW26C;aU
账项基础审计accounting number-based audit 3g~^[&|i
风险导向审计方法risk-oriented audit approach .OqSch
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