1.audit 审计 pP":,8Q{
2.attestation aSIb0`(3
鉴证 C]mp<
3.credibility ?%~p@
可信赖程度 |OF3O,5z
4.audit of financial statements 财务报表审计 "rLm)$I
5.agreed-upon procedures 执行商定程序 k{;?>=FH!
6.high levels of assurance 高水平保证 lhYJectJa
7.compilation 编制 1$03:ve1
8.reliability 可靠性 jy.L/s
9.relevance 相关性 eR5q3E/;G
10.professional skepticism 职业谨慎 fDns r"T
11.objectivity 客观性 !Z2h?..O
12. professional competence 专业胜任能力 ?
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13.Senior/CPA-in-charge 项目经理 b}Gm{;s!
14.audit engagement letter 业务约定书 4z5qXI/<m4
15.recurring audit 连续审计 =<HekiYM
16.the client 委托人 !`=iKe&%E
17.change CPA 更换注册会计师 153*b^iDBh
18.the existing CPA 现任注册会计师 _VdJFjY?zc
19.the successor CPA 后任注册会计师 ;W5.g8
20.the preceding CPA前任注册会计师 \Qah*1
21.issue the audit report 出具审计报告 Uz_ob9l<#H
22.expert 专家 i=n;rT
23.the board of directors 董事会 9?ll(5E
24.knowledge of the entity‘ s business 了解被审计单位情况 w,j!%N
25.assess material misstatement risks评估重大错报风险 N*
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 u3 LoP_|
27.a general knowledge of ————- 初步了解―――的情况 =p[Sd*d
28.a more knowledge of—————— 进一步了解的情况 8BAe6-*S8
29.the prior year‘s working papers 以前年度工作底稿 hk5!$#^
30.minutes of meeting 会议纪要 dLH@,EKl)
31.business risks 经营风险 i`l;k~rP
32.appropriateness 适当性 #pAN
33.accounting estimate 会计估计 9'H:pb2
34.management representations 管理层声明 3n7>qZ.d
35.going concern assumption 持续经营假设 igTs[q=Ak
36.audit plan 审计计划 3t9+YdNKU
37.significant audit areas 重点审计领域 ?E!M%c@,
38.error 错误 >wqWIw.w>
39.fraud舞弊 .{t5_,P
40.modified or additional procedures 修改或追加审计程序 nt>3i! l
41.misappropriation of assets 侵占资产 dRzeHuF92
42.transactions without substance 虚假交易 X{cB%t
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43.unusual pressures 异常压力 8u)>o*
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44.the suspected noncompliance 涉嫌存在违法行为 q/*veL
45.materialiy 重要性 k}g4?
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 U+B{\38
48.an acceptably low level 可接受水平 :dipk,b?n
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 ?
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50.misstatements or omissions 错报或漏报 <^>
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51.aggregate 总计 s7}-j2riq
52.subsequent events 期后事项 mvpcRe
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53.adjust the financial statements 调整财务报表 ?Mo)&,
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54.perform additional audit procedures 实施追加的审计程序 b(@GKH"W
55.audit risk 审计风险 MX#LtCG#V
56.detection risk 检查风险 %F150$(D
57.inappropriate audit opinion 不适当的审计意见 J(]b1e
58.material misstatement 重大的错报 )Dhx6xM[a
59.tolerable misstatement 可容忍错报 e9'0CH<
60.the acceptable level of detection risk 可接受的检查风险 Zp{K_ec{
61.assessed level of material misstatement risk 重大错报风险的评估水平 3dZj<(.
62.simall business 小规模企业 3jfAv@I~
63.accounting system 会计系统 e:MbMj6`
64.test of control 控制测试 N?rE:0SJ
65.walk-through test 穿行测试 6:QlHuy0nH
66.communication 沟通 XkUwO ]
67.flow chart 流程图 M7Xn=jc
68.reperformance of internal control 重新执行 {l/`m.Z
69.audit evidence 审计证据 P(b~3NB)
70.substantive procedures 实质性程序 ib> ~
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71.assertions 认定 dlZ2iDQ%
72.esistence 存在 Yevd h<
73.occurrence 发生 d7X7_
74.completeness 完整性 I4qS8~+#
75.rights and obligations 权利和义务 ,V5fvHPH)8
76.valuation and allocation 计价和分摊 vY4}vHH2
77.cutoff 截止 FnOahLS
78.accuracy 准确性 @v&P;=lU
79.classification 分类 a|]deJU^
80.inspection 检查 2V; Dn$q
81.supervision of counting 监盘 SCn)j:gH;
82.observation 观察 :>ca).cjac
83.confirmation 函证 R$dNdd9m
84.computation 计算 yfqe6-8U
85.analytical procedures 分析程序 'bH~
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86.vouch 核对 @+Nf@LJ
87.trace 追查 "ig)7X+Wz|
88.audit sampling 审计抽样 !%(kMN
89.error 误差 fWIWRsy%
90.expected error 预期误差 o)b-fAd@$
91.population 总体 7&jq =
92.sampling risk 抽样风险 +S#Xm4
93.non- sampling risk 非抽样风险 CO,{/
94.sampling unit 抽样单位 /={N^8^=x
95.statistical sampling 统计抽样 1n6%EC|X
96.tolerable error 可容忍误差 |G/)<1P
97.the risk of under reliance 信赖不足风险 Wzffp}V
98.the risk of over reliance 信赖过度风险 p74Nd4U$s
99.the risk of incorrect rejection 误拒风险 ^HuB40
100. the risk of incorrect acceptance 误受风险 L"c.15\
101.working trial balance 试算平衡表 BVus3Y5IJQ
102.index and cross-referencing 索引和交叉索引 hhU\$'0B-
103.cash receipt 现金收入 !"hzGgOOX
104.cash disbursement 现金支出 5TeGdfu @
105.bank statement 银行对账单 h~._R6y
106.bank reconciliation 银行存款余额调节表 h'vBWtMa
107.balance sheet date 资产负债表日 {{pN7Z
108.net realizable value 可变现净值 /c!^(5K
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109.storeroom 仓库 Fwvc+ a
110.sale invoice 销售发票 &oZU=CN
111.price list 价目表 ,|#biT-<T
112.positive confirmation request 积极式询证函 W"t^t|H'~
113.negative confirmation request 消极式询证函 \fvm6$ rZ^
114.purchase requisition 请购单 I^n,v)
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115.receiving report 验收报告 c;a<nTLn
116.gross margin 毛利 TB<$9FCHK
117.manufacturing overhead 制造费用 Ne3YhCC>
118.material requisition 领料单 v/vPU
119.inventory-taking 存货盘点 oRg,oy
120.bond certificate 债券 y5^OD63s
121.stock certificate 股票 r1=j$G
122.audit report 审计报告 Be\@n xV[
123.entity 被审计单位 k1P'Q&Na
124.addressee of the audit report 审计报告的收件人 >-3>Rjo>
125.unqualified opinion 无保留意见 R S>qP;V*-
126.qualified opinion 保留意见 rAqS;@]0
127.disclaimer of opinion 无法表示意见 vwa*'C
128.adverse opinion 否定意见 G%!i="/9
129 Auditors‘Report审计报告 "|,KXv')
130 internal audit内部审计 q^ &r<i
131 public sector audit政府审计 sS4V(:3s
账项基础审计accounting number-based audit u35"oLV6}#
风险导向审计方法risk-oriented audit approach 2o1WXE %$