1.audit 审计 "W|Sh#JF
2.attestation z![RC59S
鉴证 veAGUE
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3.credibility _{KQQ
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可信赖程度 H
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4.audit of financial statements 财务报表审计 J-ACV(z=q
5.agreed-upon procedures 执行商定程序 wnP#.[,V
6.high levels of assurance 高水平保证 93[c^sc9*a
7.compilation 编制 Io{)@H"f
8.reliability 可靠性 3.?PdK&C
9.relevance 相关性
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10.professional skepticism 职业谨慎 G#8HY VF
11.objectivity 客观性 ykxjT@[
12. professional competence 专业胜任能力 6YQ&+4
13.Senior/CPA-in-charge 项目经理 G{i}z^n
14.audit engagement letter 业务约定书 &n6mXFF#>P
15.recurring audit 连续审计 2r"-X
16.the client 委托人 D&/(Avx.
17.change CPA 更换注册会计师 x;l\#x/<
18.the existing CPA 现任注册会计师 y|nMCkuX
19.the successor CPA 后任注册会计师 0Oc' .E9
20.the preceding CPA前任注册会计师 ;-lk#D?n9
21.issue the audit report 出具审计报告 hJ>{`Tw
22.expert 专家 R>To
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23.the board of directors 董事会 $OHY^IE(
24.knowledge of the entity‘ s business 了解被审计单位情况 !!b5vzyve
25.assess material misstatement risks评估重大错报风险 Z+=W gEu1
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ti!j
27.a general knowledge of ————- 初步了解―――的情况 Ix^xL+Tm
28.a more knowledge of—————— 进一步了解的情况 LXG,IG
29.the prior year‘s working papers 以前年度工作底稿 _0 USe
30.minutes of meeting 会议纪要 DHW;*A-
31.business risks 经营风险 9l@VxX68M
32.appropriateness 适当性 C#`eN{%.YT
33.accounting estimate 会计估计 PtCwr)B,
34.management representations 管理层声明 Fa,a)JY>
35.going concern assumption 持续经营假设 m\__Fl
36.audit plan 审计计划 9;k_"@A6
37.significant audit areas 重点审计领域 ny|ni\6
38.error 错误 @
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39.fraud舞弊 #qGfo)
40.modified or additional procedures 修改或追加审计程序 wLPL9
41.misappropriation of assets 侵占资产 3aQWzEnh
42.transactions without substance 虚假交易 ><viJ$i
43.unusual pressures 异常压力 ;WC]Lf<Z^
44.the suspected noncompliance 涉嫌存在违法行为 VJS|H!CH
45.materialiy 重要性 0"(5\T
46.exceed the materiality level 超过重要性水平 z[ B*sbS
47.approach the materiality level 接近重要性水平 zy~vw6vu
48.an acceptably low level 可接受水平 Gmi4ffIb3
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 r;t0+aLc*
50.misstatements or omissions 错报或漏报 G,e>dp_cPu
51.aggregate 总计 nKp='>Th
52.subsequent events 期后事项 }xn\.
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53.adjust the financial statements 调整财务报表 znw\Dn?g
54.perform additional audit procedures 实施追加的审计程序 r]sv50Fy
55.audit risk 审计风险 SG2s!Ht
56.detection risk 检查风险 5vj;lJKcd`
57.inappropriate audit opinion 不适当的审计意见 t?L;k+sMM
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 Lo\+T+n
60.the acceptable level of detection risk 可接受的检查风险 ;"hED:z6%
61.assessed level of material misstatement risk 重大错报风险的评估水平 ='q:Io?T
62.simall business 小规模企业 ZWQrG'$?o8
63.accounting system 会计系统 X#j-Ld{j
64.test of control 控制测试 rP>iPDf
65.walk-through test 穿行测试 Gy
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66.communication 沟通 DnS#
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67.flow chart 流程图 QM=M<~<Voh
68.reperformance of internal control 重新执行 8 sZ~3
69.audit evidence 审计证据 UM(tM9
70.substantive procedures 实质性程序 WLd{+y5#
71.assertions 认定 o;.PZi2k
72.esistence 存在 8rAOs\ys
73.occurrence 发生 V
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74.completeness 完整性 -Mx"ox
75.rights and obligations 权利和义务 Jp=eh
76.valuation and allocation 计价和分摊 (|I:d!>:U
77.cutoff 截止 1-r#v
78.accuracy 准确性 XZYpU\K
79.classification 分类
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80.inspection 检查 4d#w}
81.supervision of counting 监盘 :^tw!U%y1
82.observation 观察 1P:r=Rt/
83.confirmation 函证 ml <X92Y
84.computation 计算 wN\%b}pp
85.analytical procedures 分析程序 8Eyi`~cAiH
86.vouch 核对 zs<W>gBq
87.trace 追查 G.OAzA13!t
88.audit sampling 审计抽样 f^z~{|%l!
89.error 误差 _]a8lr+_-
90.expected error 预期误差 IugYlt
91.population 总体 o?$kcI4
92.sampling risk 抽样风险 !qsk;Vk7Z
93.non- sampling risk 非抽样风险 (xf_
94.sampling unit 抽样单位 \Y&* sfQ
95.statistical sampling 统计抽样 u[q1]]
96.tolerable error 可容忍误差 kNP.0
97.the risk of under reliance 信赖不足风险 17AJT
98.the risk of over reliance 信赖过度风险 WeNx9+2=Z
99.the risk of incorrect rejection 误拒风险 S
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100. the risk of incorrect acceptance 误受风险 /. GHR
101.working trial balance 试算平衡表 Q?-HU,RBO
102.index and cross-referencing 索引和交叉索引 4bLk+EY4A
103.cash receipt 现金收入 8d|omqe~P
104.cash disbursement 现金支出 j&6'sg;n)
105.bank statement 银行对账单 QlmZBqK}&
106.bank reconciliation 银行存款余额调节表 7cV9xIe^
107.balance sheet date 资产负债表日 g+;)?N*
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108.net realizable value 可变现净值 83~
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109.storeroom 仓库 mX3~rK>@~
110.sale invoice 销售发票 M3c!SXx\
111.price list 价目表 MG)wVS<d_
112.positive confirmation request 积极式询证函 Dnn$-W|NC
113.negative confirmation request 消极式询证函 .|[ZEXq
114.purchase requisition 请购单 /HbxY
115.receiving report 验收报告 ~WXT0-,
116.gross margin 毛利 ngJi;9X8*t
117.manufacturing overhead 制造费用 yQ5&S]Xk$$
118.material requisition 领料单 Rp$t;=SMD
119.inventory-taking 存货盘点 qplz !=
120.bond certificate 债券 ]H<5]({F
121.stock certificate 股票 wQbN5*82
122.audit report 审计报告 hT4u;3xE
123.entity 被审计单位 M\O6~UFq!
124.addressee of the audit report 审计报告的收件人 - 6a4H?L
125.unqualified opinion 无保留意见 5[l9`Cn&A
126.qualified opinion 保留意见 ],CJSA!5F
127.disclaimer of opinion 无法表示意见 &~VWh}=r
128.adverse opinion 否定意见 2
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129 Auditors‘Report审计报告 m8'B7|s
130 internal audit内部审计 :U)>um34e
131 public sector audit政府审计 ^*.S7.;2o
账项基础审计accounting number-based audit c&r