1.audit 审计 XN|[8+#U<@
2.attestation Zm x[:-
鉴证 S3Dmc\f
3.credibility eU(cn8/}
可信赖程度 q[}W&t,
4.audit of financial statements 财务报表审计 D qu?mg;L
5.agreed-upon procedures 执行商定程序 tqk^)c4FF(
6.high levels of assurance 高水平保证 6
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7.compilation 编制 CT{mzC8
8.reliability 可靠性 ;x,yGb`
9.relevance 相关性 :yxP3e%rp
10.professional skepticism 职业谨慎 V10JExsJ
11.objectivity 客观性 [jnA? Ge:
12. professional competence 专业胜任能力 NWue;u^
13.Senior/CPA-in-charge 项目经理 >v#6SDg
14.audit engagement letter 业务约定书 ({$>o] <h
15.recurring audit 连续审计 4p<c|(f#
16.the client 委托人 q8SHFKE
17.change CPA 更换注册会计师 Bi-x
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18.the existing CPA 现任注册会计师 ,76Q*p
19.the successor CPA 后任注册会计师 ,eSII2,r4
20.the preceding CPA前任注册会计师 T|k_$LH
21.issue the audit report 出具审计报告 {&TP&_|H
22.expert 专家 &[b(Lx|i
23.the board of directors 董事会 xcE2hK/+
24.knowledge of the entity‘ s business 了解被审计单位情况 <I 0 EjV
25.assess material misstatement risks评估重大错报风险 fL(_V/p^
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 I+eKuWB
27.a general knowledge of ————- 初步了解―――的情况 !,<rW<&;
28.a more knowledge of—————— 进一步了解的情况 p54e'Zb
29.the prior year‘s working papers 以前年度工作底稿 VV-%AS6;
30.minutes of meeting 会议纪要 \ORE;pG
31.business risks 经营风险 q~. .Z Y`7
32.appropriateness 适当性 o)WzZ,\F^J
33.accounting estimate 会计估计 IE:;`e:\D
34.management representations 管理层声明 c8h71Cr
35.going concern assumption 持续经营假设 %6Y\4Fe
36.audit plan 审计计划 ^]k=*>{
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37.significant audit areas 重点审计领域 ]?sw<D{
38.error 错误 yYH>~,
39.fraud舞弊 vyBx|
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40.modified or additional procedures 修改或追加审计程序 ]u|5ZCv0
41.misappropriation of assets 侵占资产 JD)wxoeg
42.transactions without substance 虚假交易 XyYP!<].C
43.unusual pressures 异常压力 B-p ]
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44.the suspected noncompliance 涉嫌存在违法行为 NCp]!=uM;
45.materialiy 重要性 $Zn>W@\
46.exceed the materiality level 超过重要性水平 9]gV#uF
47.approach the materiality level 接近重要性水平 Bo4iX,zu
48.an acceptably low level 可接受水平 $C
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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 <YAs0
50.misstatements or omissions 错报或漏报 D\Fu4Eg
51.aggregate 总计 &[t} /+)
52.subsequent events 期后事项 Wgm{
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53.adjust the financial statements 调整财务报表 PG{"GiZz=
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 CqLAtS X7
56.detection risk 检查风险 DD'RSV5]
57.inappropriate audit opinion 不适当的审计意见 ,8.zbr
58.material misstatement 重大的错报 +{\b&q_
59.tolerable misstatement 可容忍错报 _^h?JTU^
60.the acceptable level of detection risk 可接受的检查风险 .2
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61.assessed level of material misstatement risk 重大错报风险的评估水平 H<Zs2DP`
62.simall business 小规模企业 ]]hsLOM]
63.accounting system 会计系统 2OwO|n
64.test of control 控制测试 Q"k #eEA
65.walk-through test 穿行测试 .*Axr\x3
66.communication 沟通 IAd[_<9D
67.flow chart 流程图 b6^#{))"
68.reperformance of internal control 重新执行 u vyvy
69.audit evidence 审计证据 vv1W <X0e<
70.substantive procedures 实质性程序 7Ga'FT.F
71.assertions 认定 7&2CLh
72.esistence 存在 r12e26_Ab
73.occurrence 发生 F~l:WQAj
74.completeness 完整性 Y'?{yx{
75.rights and obligations 权利和义务 6C- !^8[
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76.valuation and allocation 计价和分摊 `G2!{3UD
77.cutoff 截止 YR.f
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78.accuracy 准确性 e0g>.P@6
79.classification 分类 9u1Fk'cxG,
80.inspection 检查 g7r0U6Y
81.supervision of counting 监盘 @rlL'|&X*
82.observation 观察 %(~8
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83.confirmation 函证 2+C8w%F8
84.computation 计算 *40Z}1ng
85.analytical procedures 分析程序
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86.vouch 核对 "v+%F
87.trace 追查 !}J19]\
88.audit sampling 审计抽样 XBos^Q
89.error 误差 ^20x\K
90.expected error 预期误差 :Oc&{z?q
91.population 总体 2(>=@q.1H
92.sampling risk 抽样风险 &P(vm@*
93.non- sampling risk 非抽样风险 hQLh}}B
94.sampling unit 抽样单位 ,QHn} 3fW
95.statistical sampling 统计抽样 W C3b_ia
96.tolerable error 可容忍误差 2KSt4oa
97.the risk of under reliance 信赖不足风险 u\@L|rh
98.the risk of over reliance 信赖过度风险 8_uh2`+Bvb
99.the risk of incorrect rejection 误拒风险 F
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100. the risk of incorrect acceptance 误受风险 XaYgl&x'!x
101.working trial balance 试算平衡表 '?b.t2
102.index and cross-referencing 索引和交叉索引 9F
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103.cash receipt 现金收入 fqZ+CzH
104.cash disbursement 现金支出 &$. x1$%
105.bank statement 银行对账单 UY&DXIP M
106.bank reconciliation 银行存款余额调节表 4.'KT;[_1/
107.balance sheet date 资产负债表日 )}SiM
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108.net realizable value 可变现净值 vA#?\j2
109.storeroom 仓库 DZ&AwF
110.sale invoice 销售发票 23gJD8i8
111.price list 价目表 uH8`ipX
112.positive confirmation request 积极式询证函 {-,^3PI\
113.negative confirmation request 消极式询证函 l&m'?.gf
114.purchase requisition 请购单 ?r}!d2:dX
115.receiving report 验收报告 UE/N
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116.gross margin 毛利 Wg5i#6y8w
117.manufacturing overhead 制造费用 cP[]\r+Kj
118.material requisition 领料单 (1}"I
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119.inventory-taking 存货盘点 ^g*
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120.bond certificate 债券 ;AE%f.Y
121.stock certificate 股票 ;@I}eZ,f$
122.audit report 审计报告 p>
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123.entity 被审计单位 C6wlRvWn
124.addressee of the audit report 审计报告的收件人 -cnlj
125.unqualified opinion 无保留意见 OvW/{
126.qualified opinion 保留意见 b}jLI_R{
127.disclaimer of opinion 无法表示意见 t+BLO<
128.adverse opinion 否定意见 Y$6W~j
129 Auditors‘Report审计报告 # fl%~Y
130 internal audit内部审计 T#w *5Qf
131 public sector audit政府审计 a3oSSkT
账项基础审计accounting number-based audit |h65[9DMP
风险导向审计方法risk-oriented audit approach 1~ZKpvu