1.audit 审计 2~*Ez!.3
2.attestation #k$)i[aI-
鉴证 {66fG53x
3.credibility oM)h#8bq
可信赖程度 ~fa(=.h
4.audit of financial statements 财务报表审计 4_D@ST%
5.agreed-upon procedures 执行商定程序 y')RT R{>M
6.high levels of assurance 高水平保证 i,nm`Z>u
7.compilation 编制 8LI-gp\ 2
8.reliability 可靠性 O Lc}_
9.relevance 相关性 kwud?2E
10.professional skepticism 职业谨慎 j6,ZEm
11.objectivity 客观性 97,rE$bC
12. professional competence 专业胜任能力 D&ve15wL
13.Senior/CPA-in-charge 项目经理 om3`[r[{
14.audit engagement letter 业务约定书 ur\qOX|{
15.recurring audit 连续审计 7JDN{!jT
16.the client 委托人 gUAxyV
17.change CPA 更换注册会计师 Z Dhx5SL&
18.the existing CPA 现任注册会计师 {u\%hpD_
19.the successor CPA 后任注册会计师 TS"D]Txs
20.the preceding CPA前任注册会计师 7Mx6
21.issue the audit report 出具审计报告 1
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22.expert 专家 vNW jH!'
23.the board of directors 董事会 |3{&@7
24.knowledge of the entity‘ s business 了解被审计单位情况 CN2_bz
25.assess material misstatement risks评估重大错报风险 L!'k !k
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 #u5~0,F
27.a general knowledge of ————- 初步了解―――的情况 =1oNZKBP
28.a more knowledge of—————— 进一步了解的情况 Pz_NDI
29.the prior year‘s working papers 以前年度工作底稿 3p*-tBOO
30.minutes of meeting 会议纪要 D%7kBfCb
31.business risks 经营风险 t0#[#I1+
32.appropriateness 适当性 -/D|]qqHm
33.accounting estimate 会计估计 M0c9pE
34.management representations 管理层声明 oA
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35.going concern assumption 持续经营假设
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36.audit plan 审计计划 qUo-Dq>
37.significant audit areas 重点审计领域 %vO<9fE|1
38.error 错误 ;U`X 6d
39.fraud舞弊 <8#ObdY!
40.modified or additional procedures 修改或追加审计程序 nd{R
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41.misappropriation of assets 侵占资产 3"UsZyN:
42.transactions without substance 虚假交易 ]bgY6@M
43.unusual pressures 异常压力 Hwm?#6\5
44.the suspected noncompliance 涉嫌存在违法行为 m~],nl
45.materialiy 重要性 CkRX>)=py
46.exceed the materiality level 超过重要性水平 3|rn] yZ
47.approach the materiality level 接近重要性水平 lM#A3/=K
48.an acceptably low level 可接受水平 8V$3b?]
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 ~SjZk|
50.misstatements or omissions 错报或漏报 O4No0xeWo
51.aggregate 总计 \;]kYO}
52.subsequent events 期后事项 np WEop>
53.adjust the financial statements 调整财务报表 C2<CWPn<
54.perform additional audit procedures 实施追加的审计程序 z{BA4sn
55.audit risk 审计风险 s(&;q4|
56.detection risk 检查风险 2N~ E' 25
57.inappropriate audit opinion 不适当的审计意见 n~Szf
58.material misstatement 重大的错报 |z^pL1Z]5
59.tolerable misstatement 可容忍错报 b>~RSO*
60.the acceptable level of detection risk 可接受的检查风险 2 [!Mx&^
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~]8p_;\
62.simall business 小规模企业 kA7(CqUW
63.accounting system 会计系统 Jbp5'e
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64.test of control 控制测试 -)<m
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65.walk-through test 穿行测试 ex?\c"
66.communication 沟通 !U BVPR*
67.flow chart 流程图 @ERu>nSP
68.reperformance of internal control 重新执行 >]}yXg=QK+
69.audit evidence 审计证据 3SARr>HRyI
70.substantive procedures 实质性程序 C%ytkzG_
71.assertions 认定 }.:d#]g8
72.esistence 存在 X^< >6|)
73.occurrence 发生 djT.
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74.completeness 完整性 zfjTQMaxh
75.rights and obligations 权利和义务 .yVnw^gu
76.valuation and allocation 计价和分摊 $`vkw(;t)1
77.cutoff 截止 !%mi&ak(Rn
78.accuracy 准确性 &.*uc|{
79.classification 分类 0k?Sq#7q
80.inspection 检查 P Tnac
81.supervision of counting 监盘 xaL#MIR"u"
82.observation 观察 E' %lxr
83.confirmation 函证 ;o$;Z4:.D
84.computation 计算 7nz!0I^
85.analytical procedures 分析程序 Sue
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86.vouch 核对 2z983^
87.trace 追查 'Kis hXOn]
88.audit sampling 审计抽样 <{019Oa
89.error 误差 bV3lE6z
90.expected error 预期误差 p
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91.population 总体 wO"GtVd
92.sampling risk 抽样风险 \8"QvC]
93.non- sampling risk 非抽样风险 p(7QAd4
94.sampling unit 抽样单位 %yaG,;>U
95.statistical sampling 统计抽样 j
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96.tolerable error 可容忍误差 O3!d(dY=_
97.the risk of under reliance 信赖不足风险 @8"18HEp#
98.the risk of over reliance 信赖过度风险 M}!A]@
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 w &vhWq
101.working trial balance 试算平衡表 w4{y"A
102.index and cross-referencing 索引和交叉索引 EDN(eh(_
103.cash receipt 现金收入 Lp~^*j(
104.cash disbursement 现金支出 Zu=kT}aGg
105.bank statement 银行对账单 +5*vABvCu
106.bank reconciliation 银行存款余额调节表 5.k}{{+
107.balance sheet date 资产负债表日 (/fT]6(
108.net realizable value 可变现净值
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109.storeroom 仓库 pGGV\zD^
110.sale invoice 销售发票 k_Tswf3
111.price list 价目表 +a]j[#
112.positive confirmation request 积极式询证函 dYyW]nZ&
113.negative confirmation request 消极式询证函 &r:m&?!|VQ
114.purchase requisition 请购单 Ofm5[q=
115.receiving report 验收报告 wsfysat$
116.gross margin 毛利 5w-JPjH
117.manufacturing overhead 制造费用 q2!'==h2i
118.material requisition 领料单 |yAK@Hl'
119.inventory-taking 存货盘点 gUGOHd(A
120.bond certificate 债券 QUPf*3Oy
121.stock certificate 股票 k6J\Kkk(
122.audit report 审计报告 y#bK,}
123.entity 被审计单位 =yh3Nd:u
124.addressee of the audit report 审计报告的收件人 o
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125.unqualified opinion 无保留意见 !
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126.qualified opinion 保留意见 sJ7sjrEp1
127.disclaimer of opinion 无法表示意见 \ 522,n`
128.adverse opinion 否定意见 -,/3"}<^78
129 Auditors‘Report审计报告 `r]TA]DR
130 internal audit内部审计 eKJ:?Lxv;
131 public sector audit政府审计 M*H<
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账项基础审计accounting number-based audit o4'Wr
风险导向审计方法risk-oriented audit approach fkBLrw