1.audit 审计 o\BOL3H
2.attestation Fiv3 {.
鉴证 Q_1:tW
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3.credibility Gq+z /Be
可信赖程度 YD<:,|H
4.audit of financial statements 财务报表审计 >~#yu&*D
5.agreed-upon procedures 执行商定程序 A8xvo/n$
6.high levels of assurance 高水平保证 ^/)^7\@
7.compilation 编制 ]Gzm^6v
8.reliability 可靠性 b`(}.r?W
9.relevance 相关性 F7A=GF'
10.professional skepticism 职业谨慎 4hO!\5-w:
11.objectivity 客观性 7X`l&7IXP
12. professional competence 专业胜任能力 \j+1V1t9
13.Senior/CPA-in-charge 项目经理 EH$1fv
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14.audit engagement letter 业务约定书 Ut*`:]la
15.recurring audit 连续审计 6O|@xvg
16.the client 委托人 }bs+-K
17.change CPA 更换注册会计师 C](f>)Dz
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18.the existing CPA 现任注册会计师 F7
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19.the successor CPA 后任注册会计师 rr+|Zt
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20.the preceding CPA前任注册会计师 VX].3=T8
21.issue the audit report 出具审计报告 z[LNf.)}
22.expert 专家
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23.the board of directors 董事会 PZ2;v<
24.knowledge of the entity‘ s business 了解被审计单位情况 G"klu
25.assess material misstatement risks评估重大错报风险 ;"KJ7
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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 Mh~q//
27.a general knowledge of ————- 初步了解―――的情况 A]<y:^2])C
28.a more knowledge of—————— 进一步了解的情况 <W|3\p6
29.the prior year‘s working papers 以前年度工作底稿 >d*iD
30.minutes of meeting 会议纪要 3Ko/{f
31.business risks 经营风险 g~ZvA(`
32.appropriateness 适当性 :Uz| 3gq
33.accounting estimate 会计估计 c*(bO3 b
34.management representations 管理层声明 l-fi%Z7C
35.going concern assumption 持续经营假设 4<9=5 q]
36.audit plan 审计计划 b $'FvZbk
37.significant audit areas 重点审计领域 J{'>uD.@
38.error 错误 ;>#wU'
39.fraud舞弊 W_||6LbZy
40.modified or additional procedures 修改或追加审计程序 cU
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41.misappropriation of assets 侵占资产 ~F7-HaQJ
42.transactions without substance 虚假交易 3%l*N&gsg:
43.unusual pressures 异常压力 s&A}
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44.the suspected noncompliance 涉嫌存在违法行为 M:XSQ["6>V
45.materialiy 重要性 :a^t3s
46.exceed the materiality level 超过重要性水平 C.~,qmOP
47.approach the materiality level 接近重要性水平 b+,';bW
48.an acceptably low level 可接受水平 O|\J}rm'
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ?
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50.misstatements or omissions 错报或漏报 )n+Lo&C<
51.aggregate 总计 5}:-h>
52.subsequent events 期后事项 U}& 2k
53.adjust the financial statements 调整财务报表 RwKdxK+;
54.perform additional audit procedures 实施追加的审计程序 ~{d$!`|a
55.audit risk 审计风险 uH/J]zKR
56.detection risk 检查风险 j`oy`78O
57.inappropriate audit opinion 不适当的审计意见 io _1Y]N
58.material misstatement 重大的错报 $g/SWq
59.tolerable misstatement 可容忍错报 Z LB4m`
60.the acceptable level of detection risk 可接受的检查风险 3cFf#a #
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~KHVY)@P
62.simall business 小规模企业 MTsM]o
63.accounting system 会计系统 >go,K{cK6
64.test of control 控制测试 JX-'
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65.walk-through test 穿行测试 w0ht
66.communication 沟通 K$>%e36Cc
67.flow chart 流程图 9}l33T4T
68.reperformance of internal control 重新执行 <d,b '<z
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69.audit evidence 审计证据 lH-/L(h2
70.substantive procedures 实质性程序 M*!agh
71.assertions 认定 YX=a#%vrl
72.esistence 存在 qo p^;~
73.occurrence 发生 l H#u
74.completeness 完整性
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75.rights and obligations 权利和义务 5Eg1Q
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76.valuation and allocation 计价和分摊 TX$r`~
77.cutoff 截止 @$lG@I,[
78.accuracy 准确性 .JYaH?
79.classification 分类 *194{ ep
80.inspection 检查 @<&5J7fb
81.supervision of counting 监盘 3
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82.observation 观察 L_vISy%\b
83.confirmation 函证 Kh,V.+7k
84.computation 计算 oz AS[B6
85.analytical procedures 分析程序 e^d0zl{
86.vouch 核对 s8wmCzB~
87.trace 追查 m=?KZ?U`
88.audit sampling 审计抽样 DKne'3pH
89.error 误差 hakKs.U|[
90.expected error 预期误差 9)}[7Mg:C
91.population 总体 xGu r
92.sampling risk 抽样风险 0KYEb%44
93.non- sampling risk 非抽样风险 {aY%gk?y#>
94.sampling unit 抽样单位 V@Rrn <l
95.statistical sampling 统计抽样 5V6G=H
96.tolerable error 可容忍误差 D&/kCi= R
97.the risk of under reliance 信赖不足风险 [baiH|5>
98.the risk of over reliance 信赖过度风险 'h/C oTk@,
99.the risk of incorrect rejection 误拒风险 uxW~uEh
100. the risk of incorrect acceptance 误受风险 K&nE_.kbl
101.working trial balance 试算平衡表 @{YS}&Q/
102.index and cross-referencing 索引和交叉索引 } ~h3c|
103.cash receipt 现金收入 }E0,z
104.cash disbursement 现金支出 !u_Y7i3^
105.bank statement 银行对账单 >ZPsjQuf"
106.bank reconciliation 银行存款余额调节表 eAXc:222
107.balance sheet date 资产负债表日 _&N2'hG=sn
108.net realizable value 可变现净值 afv~r>q(-
109.storeroom 仓库 !_`&Wks
110.sale invoice 销售发票 ABF"~=aL
111.price list 价目表 n1~o1
112.positive confirmation request 积极式询证函 @W vatD
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113.negative confirmation request 消极式询证函 )f}YW/'
114.purchase requisition 请购单 (^@ra$.
115.receiving report 验收报告 :|_'fNd+!
116.gross margin 毛利 b?TO=~k,
117.manufacturing overhead 制造费用 %<E$,w>
118.material requisition 领料单 6I1,:nLL<
119.inventory-taking 存货盘点 ]%|GmtqZs,
120.bond certificate 债券 ]vgB4~4#LP
121.stock certificate 股票 g6Q !8
122.audit report 审计报告
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123.entity 被审计单位 PE~G=1x3
124.addressee of the audit report 审计报告的收件人 (IC]?n}
125.unqualified opinion 无保留意见 94+KdHAo^M
126.qualified opinion 保留意见 'XZ)!1N
127.disclaimer of opinion 无法表示意见 1abtgDL
128.adverse opinion 否定意见 zN!ZyI$nqP
129 Auditors‘Report审计报告 OlAs'TE^
130 internal audit内部审计 CZ(/=3,3n
131 public sector audit政府审计 jqv- D
账项基础审计accounting number-based audit eln&]d;
风险导向审计方法risk-oriented audit approach ]Bm/eRy"