1.audit 审计 `3T=z{HR9g
2.attestation ^ l]!'"
鉴证 G:$kGzhJ
3.credibility `X@\Zv=}
可信赖程度 jerU[3
4.audit of financial statements 财务报表审计 X13+n2^8]
5.agreed-upon procedures 执行商定程序 X#$ oV#
6.high levels of assurance 高水平保证 ?(=|!`IoO
7.compilation 编制 T"Y#u
8.reliability 可靠性 wCLniCt
9.relevance 相关性 K.}jOm
10.professional skepticism 职业谨慎 x7zc3%T's
11.objectivity 客观性 ;`7~Q
12. professional competence 专业胜任能力 ~3:hed7:
13.Senior/CPA-in-charge 项目经理 Bzwll
14.audit engagement letter 业务约定书 %MHL@
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15.recurring audit 连续审计 q%;cu1^"M
16.the client 委托人 ~&)\8@2
17.change CPA 更换注册会计师 8+oc4~!A@n
18.the existing CPA 现任注册会计师 % E1r{`p
19.the successor CPA 后任注册会计师 ~q566k!Ll!
20.the preceding CPA前任注册会计师 Pt5 wm\
21.issue the audit report 出具审计报告 (v/L
22.expert 专家 nb/q!8
23.the board of directors 董事会 ~wW]ntZm
24.knowledge of the entity‘ s business 了解被审计单位情况 Z .gb'
25.assess material misstatement risks评估重大错报风险 Sr6'$8#>Y
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 ct-
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27.a general knowledge of ————- 初步了解―――的情况 QZvQ
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28.a more knowledge of—————— 进一步了解的情况 M{24MF
29.the prior year‘s working papers 以前年度工作底稿 $EFS_*<X
30.minutes of meeting 会议纪要 g3kbsi7_:
31.business risks 经营风险 Ro2V-6/
32.appropriateness 适当性 +j<WP
33.accounting estimate 会计估计 G)<B7-72;
34.management representations 管理层声明 S,:!H@~B
35.going concern assumption 持续经营假设 O6y:e#0z
36.audit plan 审计计划 qA7,txQ:
37.significant audit areas 重点审计领域 _
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38.error 错误 GqCBD-@4v.
39.fraud舞弊 d {U%q
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40.modified or additional procedures 修改或追加审计程序 <T[LugI
41.misappropriation of assets 侵占资产 )'n@A% B
42.transactions without substance 虚假交易 q&@s/k
43.unusual pressures 异常压力 [ ft6xI
44.the suspected noncompliance 涉嫌存在违法行为 ~Re4zU
45.materialiy 重要性 Lld45Bayb
46.exceed the materiality level 超过重要性水平 RM_%u=jC
47.approach the materiality level 接近重要性水平 H[KX xNYZ_
48.an acceptably low level 可接受水平 |k6+-
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 x
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50.misstatements or omissions 错报或漏报 4Px|:7~wT8
51.aggregate 总计 G;cC!x<
52.subsequent events 期后事项 1<m`38'
53.adjust the financial statements 调整财务报表 m@+v6&,
54.perform additional audit procedures 实施追加的审计程序 FA,n>
55.audit risk 审计风险 L3I$ K+c
56.detection risk 检查风险 :&
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57.inappropriate audit opinion 不适当的审计意见 V6dq8Z"h
58.material misstatement 重大的错报 Nut&g"u2
59.tolerable misstatement 可容忍错报 ir
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60.the acceptable level of detection risk 可接受的检查风险 0a
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ^?Xs!kJP
62.simall business 小规模企业 bI0xI[#Q
63.accounting system 会计系统 Lm}.+.O~d
64.test of control 控制测试 Fvk=6$d2
65.walk-through test 穿行测试 PR|z -T
66.communication 沟通 >C_G~R
67.flow chart 流程图 Tfh2
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68.reperformance of internal control 重新执行 }@6Ze$>
69.audit evidence 审计证据 &Pme4IHtm
70.substantive procedures 实质性程序 Nxt:U{`T'
71.assertions 认定 X9?)P5h=
72.esistence 存在 P@UE.0NYX
73.occurrence 发生 *ilh/Hd>
74.completeness 完整性 If'2
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75.rights and obligations 权利和义务 _s@PL59,
76.valuation and allocation 计价和分摊 \12G,tBH
77.cutoff 截止 u4FD}nV
78.accuracy 准确性 ktfm
79.classification 分类 JqO1 a?H
80.inspection 检查 tUH?N/qn
81.supervision of counting 监盘 rGNa[1{kRs
82.observation 观察 7Q|<6210
83.confirmation 函证 ^dLu#,;
84.computation 计算 L< =Dl
85.analytical procedures 分析程序 %]7 6u7b/
86.vouch 核对 OcV,pJ
87.trace 追查 [(Z(8{3i
88.audit sampling 审计抽样 ,!Q nh:
89.error 误差 lv/im/]v
90.expected error 预期误差 1LS1 ZY
91.population 总体 X7-*`NI^
92.sampling risk 抽样风险 I\_2=mL
93.non- sampling risk 非抽样风险 Z4Q]By:/L
94.sampling unit 抽样单位 j|pTbOgk%
95.statistical sampling 统计抽样 g(i6Uj~)
96.tolerable error 可容忍误差 O0jOI3/P%
97.the risk of under reliance 信赖不足风险 ,&@GxiU
98.the risk of over reliance 信赖过度风险 bDl#806P L
99.the risk of incorrect rejection 误拒风险 BhDg\oxZ
100. the risk of incorrect acceptance 误受风险 W2rd[W
101.working trial balance 试算平衡表 #b*4v&<
102.index and cross-referencing 索引和交叉索引 M`al~9
103.cash receipt 现金收入 BNJ0D
104.cash disbursement 现金支出 P6kDtUXF
105.bank statement 银行对账单 9soEHG=P
106.bank reconciliation 银行存款余额调节表 "|I.j)
107.balance sheet date 资产负债表日 =5*Wu+S
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108.net realizable value 可变现净值 Y _`JS;
109.storeroom 仓库 _D}3``
110.sale invoice 销售发票 8<}=f4vUj5
111.price list 价目表 @.E9ml
112.positive confirmation request 积极式询证函 D)x^?!
113.negative confirmation request 消极式询证函 h(y
Fr/
114.purchase requisition 请购单 V~*>/2+
115.receiving report 验收报告 6oLOA}q
116.gross margin 毛利 .*YF{!R`h
117.manufacturing overhead 制造费用 wG MhKZE
118.material requisition 领料单 RK-
bsf
119.inventory-taking 存货盘点 Pl/Xh03E
120.bond certificate 债券 %J2Ad
121.stock certificate 股票 tf 7HhOCYX
122.audit report 审计报告 ?7wcv$K5
123.entity 被审计单位 =YVxQj
124.addressee of the audit report 审计报告的收件人 n.c0G`
125.unqualified opinion 无保留意见 rfVQX<95=/
126.qualified opinion 保留意见 RuYIG?J=/
127.disclaimer of opinion 无法表示意见 wipl5O@L
128.adverse opinion 否定意见 zZPWE"u}
129 Auditors‘Report审计报告 |Q)mBvvN
130 internal audit内部审计 6M&ajl`o
131 public sector audit政府审计 'z,kxra|n
账项基础审计accounting number-based audit [- 92]
风险导向审计方法risk-oriented audit approach r
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