1.audit 审计 GVfRy@7n
2.attestation T(Bcp^N
鉴证 {?"X\5
n0
3.credibility Z4E6J'B8
可信赖程度 1hzf+*g
4.audit of financial statements 财务报表审计 z?F`)}
5.agreed-upon procedures 执行商定程序 DiGH
o~f
6.high levels of assurance 高水平保证 <N>7.G
7.compilation 编制 Mpco8b-b
8.reliability 可靠性 btC6R>0
9.relevance 相关性 ei"c|/pO
10.professional skepticism 职业谨慎 Q2:rWE{K!
11.objectivity 客观性 O+/{[9s
12. professional competence 专业胜任能力 e+:X%a4\
13.Senior/CPA-in-charge 项目经理 -yb7s2o
14.audit engagement letter 业务约定书 TK%q}
bK,
15.recurring audit 连续审计 TjI&8#AWBA
16.the client 委托人 U#Iwe=
17.change CPA 更换注册会计师 lY2~{Y|4s
18.the existing CPA 现任注册会计师 s,AJR
[
19.the successor CPA 后任注册会计师 dvz6
20.the preceding CPA前任注册会计师 YB!f =_8
21.issue the audit report 出具审计报告 RGkV%u^
22.expert 专家 o*2Mjd]r
23.the board of directors 董事会 X*w;6 V
24.knowledge of the entity‘ s business 了解被审计单位情况 D,|TQQ
25.assess material misstatement risks评估重大错报风险 {47Uu%XT
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 ~
wOMT
27.a general knowledge of ————- 初步了解―――的情况 b5I 8jPj4c
28.a more knowledge of—————— 进一步了解的情况 E1dhj3+3
29.the prior year‘s working papers 以前年度工作底稿 ~%eE%5!k
30.minutes of meeting 会议纪要 R3.w")6
31.business risks 经营风险 Qr7|;l3
32.appropriateness 适当性 "]Uj _d
33.accounting estimate 会计估计 ^f-)gZ&
34.management representations 管理层声明 eVB43]g
35.going concern assumption 持续经营假设 )X:Sfk
36.audit plan 审计计划 4\k{E-x $
37.significant audit areas 重点审计领域 a
Qf2}kD
38.error 错误 e@S$[,8
39.fraud舞弊 !&3"($-U3G
40.modified or additional procedures 修改或追加审计程序 ^)a:DKL
41.misappropriation of assets 侵占资产 ;b. m X
42.transactions without substance 虚假交易
)s4:&!
43.unusual pressures 异常压力 9_.pLLx
44.the suspected noncompliance 涉嫌存在违法行为 3gD <!WI
45.materialiy 重要性 s&Al4>}.f
46.exceed the materiality level 超过重要性水平 @ &rf?:
47.approach the materiality level 接近重要性水平 Cbl>eKw
48.an acceptably low level 可接受水平 0>D*d'xLd
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 '.8eLN
50.misstatements or omissions 错报或漏报 ~66v.`K!
51.aggregate 总计 wZ69W$,p
52.subsequent events 期后事项 (FZ8T39
53.adjust the financial statements 调整财务报表 TU6YS<
54.perform additional audit procedures 实施追加的审计程序 *uP;rUY
55.audit risk 审计风险 g& f)WQ(
56.detection risk 检查风险 )8'v@8;-
57.inappropriate audit opinion 不适当的审计意见 q8.Z7ux
58.material misstatement 重大的错报 49O_A[(d
59.tolerable misstatement 可容忍错报 9`5.0**
60.the acceptable level of detection risk 可接受的检查风险 v6| [p
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;]=@;? 9
62.simall business 小规模企业 Vpzjh,r-j
63.accounting system 会计系统 Ag*?>I
64.test of control 控制测试 `ZO5-E
65.walk-through test 穿行测试 DMs8B&Y=
66.communication 沟通 wZbT*rU
67.flow chart 流程图 g\?07@Zd|
68.reperformance of internal control 重新执行 g>eWX*Pa|
69.audit evidence 审计证据 |id7@3leu
70.substantive procedures 实质性程序 `[XH=-p
71.assertions 认定 Ux{QYjFE
72.esistence 存在 5dG+>7Iy}
73.occurrence 发生 a?4Asn
74.completeness 完整性 7;C~>WlU
75.rights and obligations 权利和义务 _3O*"S=1
76.valuation and allocation 计价和分摊 ,KF>@3f
77.cutoff 截止 Zy{hYHQ
78.accuracy 准确性 b"`fS`@/MW
79.classification 分类 9&<c
)sS&B
80.inspection 检查 <7B;_3/
81.supervision of counting 监盘 3m2y<l<
82.observation 观察 M9Yov4k,4]
83.confirmation 函证 2chT^3e
84.computation 计算 NwQ$gDgu t
85.analytical procedures 分析程序 u`oJ3mS;
86.vouch 核对 {ehYE ^%N
87.trace 追查 7~ZG"^k
88.audit sampling 审计抽样 RZSEcRlN
89.error 误差 YnDaBpx
90.expected error 预期误差 2t
91.population 总体 I\rjw$V#
92.sampling risk 抽样风险 K:Z,4Y
93.non- sampling risk 非抽样风险 ;ByCtVm2
94.sampling unit 抽样单位 }g%&}`%'
95.statistical sampling 统计抽样 <S;YNHLC
96.tolerable error 可容忍误差 gu'+kw
97.the risk of under reliance 信赖不足风险 ;i+(Q%LO
98.the risk of over reliance 信赖过度风险 99]s/KD2yb
99.the risk of incorrect rejection 误拒风险 NcX-*o
100. the risk of incorrect acceptance 误受风险 e(`r"RrQ
101.working trial balance 试算平衡表 20` XklV
102.index and cross-referencing 索引和交叉索引 vt5>>rl
103.cash receipt 现金收入 W&Xi&[Ux
104.cash disbursement 现金支出 /^&$ma\
105.bank statement 银行对账单 _n4`mL8>kH
106.bank reconciliation 银行存款余额调节表
60f%J1u
107.balance sheet date 资产负债表日 9jl\H6JY|
108.net realizable value 可变现净值 rfZg
109.storeroom 仓库 *]k E3
110.sale invoice 销售发票 |Q?$n3-f"
111.price list 价目表 miCY?=N`
112.positive confirmation request 积极式询证函 XoMgbDC
113.negative confirmation request 消极式询证函 qPhVc9D#
114.purchase requisition 请购单 U^-J_yq
115.receiving report 验收报告 f)Z'#[A*t7
116.gross margin 毛利 6+PP(>e
m
117.manufacturing overhead 制造费用 |Z Cv>8?n
118.material requisition 领料单 +s [_
4
119.inventory-taking 存货盘点 HDu|KW$o1
120.bond certificate 债券 0{?%"t\/f
121.stock certificate 股票 .Dr7
YquW
122.audit report 审计报告 W>P :EI1
123.entity 被审计单位 D6e<1W
124.addressee of the audit report 审计报告的收件人 {z'Gg
125.unqualified opinion 无保留意见 WFqOVI*l
126.qualified opinion 保留意见 PM {L}tEQ
127.disclaimer of opinion 无法表示意见 ~ r$I&8
128.adverse opinion 否定意见 qrt2uE{K
129 Auditors‘Report审计报告 eMH\]A~v"
130 internal audit内部审计 u9+)jN<Yh
131 public sector audit政府审计 {>brue*)
账项基础审计accounting number-based audit "DJ%Yo
风险导向审计方法risk-oriented audit approach o9v9
bL+X