1.audit 审计 !A_KCM:Ym
2.attestation a$6pA@7}
鉴证 F#e
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3.credibility Aca?C
可信赖程度 ):Ekf2
4.audit of financial statements 财务报表审计 TR{dNO!q
5.agreed-upon procedures 执行商定程序 r1$x}I#Zv
6.high levels of assurance 高水平保证 bHHR^*B
7.compilation 编制 m(WVxVB
8.reliability 可靠性 `
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9.relevance 相关性 1+Y;
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10.professional skepticism 职业谨慎 W8!8/IZbN
11.objectivity 客观性 UX'tdB
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12. professional competence 专业胜任能力 E95VR?nUg
13.Senior/CPA-in-charge 项目经理 WF<*rl
14.audit engagement letter 业务约定书 sM%.=~AN
15.recurring audit 连续审计 P`M1sON~
16.the client 委托人 MK4CggoC
17.change CPA 更换注册会计师 5d82M s
18.the existing CPA 现任注册会计师 VH.}}RS%
19.the successor CPA 后任注册会计师 Aj=c,]2
20.the preceding CPA前任注册会计师 <NM Os"NB
21.issue the audit report 出具审计报告 B&H
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22.expert 专家 {*4Z9.2c*
23.the board of directors 董事会 s-xby~
24.knowledge of the entity‘ s business 了解被审计单位情况 k8"[)lDc.
25.assess material misstatement risks评估重大错报风险 oRCD8b?
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 ]5J*UZ}
27.a general knowledge of ————- 初步了解―――的情况 ,1e@Y~eZ
28.a more knowledge of—————— 进一步了解的情况 /ec~^S8X
29.the prior year‘s working papers 以前年度工作底稿 {{_,YO^w
30.minutes of meeting 会议纪要
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31.business risks 经营风险 YcBAW4B`
32.appropriateness 适当性 k$} 6Qd
33.accounting estimate 会计估计 Tk4"qGC.
34.management representations 管理层声明 }L*cP;m#
35.going concern assumption 持续经营假设 aA.TlG@zP
36.audit plan 审计计划 "'"dcA
37.significant audit areas 重点审计领域 sQe>LNp,G
38.error 错误 `{I-E5x
39.fraud舞弊 v|mZcAz
40.modified or additional procedures 修改或追加审计程序 _u`W$EG
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41.misappropriation of assets 侵占资产 J&6]3x
42.transactions without substance 虚假交易 ;q$O^r~
43.unusual pressures 异常压力 ~UJ_Rr54
44.the suspected noncompliance 涉嫌存在违法行为 2]*2b{gF,
45.materialiy 重要性 >j$CM:w
46.exceed the materiality level 超过重要性水平 #65Uei|F`+
47.approach the materiality level 接近重要性水平 4%k_c79>
48.an acceptably low level 可接受水平 ,
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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 D*j\gI
50.misstatements or omissions 错报或漏报 6y9#am?
51.aggregate 总计 g< {jgF
52.subsequent events 期后事项 u|D_"q~+6
53.adjust the financial statements 调整财务报表 !(Y23w*
54.perform additional audit procedures 实施追加的审计程序 ?79ABm
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55.audit risk 审计风险 OsR4oT
56.detection risk 检查风险 ,tL<?6_
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 PGHl:4`Es!
59.tolerable misstatement 可容忍错报 ?J~(qa a;
60.the acceptable level of detection risk 可接受的检查风险 3say&|kJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]W%<<S
62.simall business 小规模企业 `:A`%Fg8<
63.accounting system 会计系统 jxr~cp?4
64.test of control 控制测试 Dw^d!%Ala
65.walk-through test 穿行测试 o84!$2P+w
66.communication 沟通 x,z +l-y
67.flow chart 流程图 nrMm](Y45
68.reperformance of internal control 重新执行 }cG!93
69.audit evidence 审计证据 ]`&ws
70.substantive procedures 实质性程序 A|8(3PiP
71.assertions 认定 o+(
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72.esistence 存在 ;X !sTs
73.occurrence 发生 n8[
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74.completeness 完整性 Y`3>i,S6\
75.rights and obligations 权利和义务 V 3-5:z
76.valuation and allocation 计价和分摊 C-$S]6
77.cutoff 截止 _.OajE\T
78.accuracy 准确性 9Ay*'
79.classification 分类 A_}F
80.inspection 检查 v3Y/D1jd"
81.supervision of counting 监盘 <5A(rDij
82.observation 观察 &'UYV>
83.confirmation 函证 1+PLj[;jJ:
84.computation 计算 bH&Cbme90-
85.analytical procedures 分析程序 DJ;G0*
86.vouch 核对 X 6/k `J
87.trace 追查 j9sf~}D>
88.audit sampling 审计抽样 PWOV~`^;
89.error 误差 r"SuE:D
90.expected error 预期误差 utC]GiR
91.population 总体 h&||Ql1
92.sampling risk 抽样风险 n0kBLn
93.non- sampling risk 非抽样风险 q3B#rje>h
94.sampling unit 抽样单位 O2?ye 4uq
95.statistical sampling 统计抽样 T%Vii*?M
96.tolerable error 可容忍误差 K.n #;|
97.the risk of under reliance 信赖不足风险 cpp0Y^
98.the risk of over reliance 信赖过度风险 DF/p{s1Y3
99.the risk of incorrect rejection 误拒风险 ;=Jj{FoG%
100. the risk of incorrect acceptance 误受风险 xXM`f0s@+]
101.working trial balance 试算平衡表 l=[<gPE
102.index and cross-referencing 索引和交叉索引 z@^l1)m
103.cash receipt 现金收入 ,2/qQD n/
104.cash disbursement 现金支出 2GA6@-u\
105.bank statement 银行对账单 >Qz#;HI
106.bank reconciliation 银行存款余额调节表 1g5%Gr/0$5
107.balance sheet date 资产负债表日 &aldnJ
108.net realizable value 可变现净值 as-
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109.storeroom 仓库 B@` 87
110.sale invoice 销售发票 f@Rn&&-
111.price list 价目表 0:R}
112.positive confirmation request 积极式询证函 UMuqdLaT9
113.negative confirmation request 消极式询证函 u[d
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114.purchase requisition 请购单 }9
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115.receiving report 验收报告 n;)!N
116.gross margin 毛利 v-J*PB.0p
117.manufacturing overhead 制造费用 9%j_"+<c
118.material requisition 领料单 RyKsM.
119.inventory-taking 存货盘点 tzJdUZJ
120.bond certificate 债券 3 :X3n\z
121.stock certificate 股票 ]tL9
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122.audit report 审计报告 R:P'QM
123.entity 被审计单位 |Xk'd@<
124.addressee of the audit report 审计报告的收件人 \RyOexNZ
125.unqualified opinion 无保留意见 |g M
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126.qualified opinion 保留意见 /UTe
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127.disclaimer of opinion 无法表示意见 {v+,U}
128.adverse opinion 否定意见 l7]:b8
129 Auditors‘Report审计报告 "<H.F87Z)
130 internal audit内部审计 y{+$B
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131 public sector audit政府审计 a,tzt
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账项基础审计accounting number-based audit i,1=5@rw5
风险导向审计方法risk-oriented audit approach t=o0
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