1.audit 审计 /'VuMMJ2
2.attestation 7|Wst)_~j
鉴证 "IJ1b~j?
3.credibility {EoZ}I
可信赖程度 H%=;pD>o
4.audit of financial statements 财务报表审计 .3XSF$;
5.agreed-upon procedures 执行商定程序 2Nm{.Y
6.high levels of assurance 高水平保证 oWDn_GnG`h
7.compilation 编制 -;
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8.reliability 可靠性 u@Ni *)p`
9.relevance 相关性 &Nr+-$
10.professional skepticism 职业谨慎 .;bU["fn)
11.objectivity 客观性 rOUQg_y
12. professional competence 专业胜任能力 ~(c<M>Q8
13.Senior/CPA-in-charge 项目经理 -zt*C&)b
14.audit engagement letter 业务约定书 tm
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15.recurring audit 连续审计 SFP?ND+7
16.the client 委托人 J1M9),
17.change CPA 更换注册会计师 P()&?C
18.the existing CPA 现任注册会计师 .hf%L1N%F
19.the successor CPA 后任注册会计师 meap ;p
20.the preceding CPA前任注册会计师 5Em.sz;:8
21.issue the audit report 出具审计报告 Zl!
22.expert 专家 Q0ezeo
23.the board of directors 董事会 `5x0p a
24.knowledge of the entity‘ s business 了解被审计单位情况 VJr ~h
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25.assess material misstatement risks评估重大错报风险 $S?x
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 X`E}2|q'
27.a general knowledge of ————- 初步了解―――的情况 R5},E
28.a more knowledge of—————— 进一步了解的情况 t >64^nS
29.the prior year‘s working papers 以前年度工作底稿 \\oa[nvL~
30.minutes of meeting 会议纪要 =b6G' O[
31.business risks 经营风险 WwKpZ67$R
32.appropriateness 适当性 1]8Hpd
33.accounting estimate 会计估计 TEK#AR
34.management representations 管理层声明 `'(@"-L:7
35.going concern assumption 持续经营假设 U+
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36.audit plan 审计计划 pNQ@aJ
37.significant audit areas 重点审计领域 7D8 pb0`;J
38.error 错误 CX{M@x3m
39.fraud舞弊 L&5zr_
40.modified or additional procedures 修改或追加审计程序 ^6CPC@B1
41.misappropriation of assets 侵占资产 :Xx7':5
42.transactions without substance 虚假交易 ?^8.S
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43.unusual pressures 异常压力 Z0V6cikW6
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 _$}@hD*R~
46.exceed the materiality level 超过重要性水平 #aP;a-Q|k
47.approach the materiality level 接近重要性水平 hn&NypI
48.an acceptably low level 可接受水平 6k7x7z
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0*uJS`se6Z
50.misstatements or omissions 错报或漏报 0J5$
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51.aggregate 总计 5VN~?#K
52.subsequent events 期后事项 QNcl
53.adjust the financial statements 调整财务报表 \w$
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54.perform additional audit procedures 实施追加的审计程序 6iH]N*]S^
55.audit risk 审计风险 p+2%LYR u
56.detection risk 检查风险 Sn;q:e3i{A
57.inappropriate audit opinion 不适当的审计意见 uE#i3(
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58.material misstatement 重大的错报 bGj<Dojl
59.tolerable misstatement 可容忍错报 sY}0PB
60.the acceptable level of detection risk 可接受的检查风险 Yka>r9wr
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]7|qhAh<L
62.simall business 小规模企业 eQ#"-i
63.accounting system 会计系统 Pn}oSCo
64.test of control 控制测试 q6
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65.walk-through test 穿行测试 (b.Mtd
66.communication 沟通 Dx P65wU
67.flow chart 流程图 0+rBGk
68.reperformance of internal control 重新执行 ;Qlb].td
69.audit evidence 审计证据 cgQ2Wo7tCq
70.substantive procedures 实质性程序 Fow{-cs_p
71.assertions 认定 cyI:dvg
72.esistence 存在 8PRB_ny
73.occurrence 发生 Y$ZDJNz
74.completeness 完整性 .m%ygoO
75.rights and obligations 权利和义务 A1jA$
76.valuation and allocation 计价和分摊 {\k:?w4
77.cutoff 截止 ~?lmkfy
78.accuracy 准确性 z8PV&o
79.classification 分类 '&y+,2?;Y[
80.inspection 检查 |e&hm
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81.supervision of counting 监盘 =vKSvQP@)
82.observation 观察 5PKdMEK|q
83.confirmation 函证 G^\.xk]
84.computation 计算 *&F~<HC2+
85.analytical procedures 分析程序 wH qbTA
86.vouch 核对 d]l(B+\vf
87.trace 追查 vqwSOh|P9
88.audit sampling 审计抽样 S
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89.error 误差 +]#pm9
90.expected error 预期误差 l]P3oB}Yo
91.population 总体 ^0"[l {
92.sampling risk 抽样风险 I}/-zyx>=
93.non- sampling risk 非抽样风险 p-%m/d?
94.sampling unit 抽样单位 >!P !F(
95.statistical sampling 统计抽样 `H|#l\
96.tolerable error 可容忍误差 #tt*yOmiH
97.the risk of under reliance 信赖不足风险 G^w:c]
98.the risk of over reliance 信赖过度风险 ]1KF3$n0
99.the risk of incorrect rejection 误拒风险 a#P{ [
100. the risk of incorrect acceptance 误受风险 fh}j)*K8
101.working trial balance 试算平衡表 .\AbE*lZ#
102.index and cross-referencing 索引和交叉索引 h&t9CpTfeJ
103.cash receipt 现金收入 KrD?Z2x
104.cash disbursement 现金支出 ^@xn 3zJ
105.bank statement 银行对账单 -(![xZ1{K
106.bank reconciliation 银行存款余额调节表 4kf8Am(
107.balance sheet date 资产负债表日 dmE.yVI"O
108.net realizable value 可变现净值 ;kF+
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109.storeroom 仓库 ^$F1U,oi
110.sale invoice 销售发票 #j${R={
111.price list 价目表 Ha20g/UN.
112.positive confirmation request 积极式询证函 25jgM!QBXF
113.negative confirmation request 消极式询证函 | D,->k
114.purchase requisition 请购单 =(>pv,
115.receiving report 验收报告 s4{ >7`N2
116.gross margin 毛利 THDyb9_g
117.manufacturing overhead 制造费用 x]jJ
118.material requisition 领料单 ."JtR
119.inventory-taking 存货盘点 RE75TqYW
120.bond certificate 债券 NYp46;
121.stock certificate 股票 YST{
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122.audit report 审计报告 $"]*,=-X
123.entity 被审计单位 Q
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124.addressee of the audit report 审计报告的收件人 SpX6PwM
125.unqualified opinion 无保留意见 Q96^rjY
126.qualified opinion 保留意见 =GSe$f?
127.disclaimer of opinion 无法表示意见 InR/g@n+D1
128.adverse opinion 否定意见 jr=erVHK
129 Auditors‘Report审计报告 4z> SI\Ss
130 internal audit内部审计 X=i",5;
131 public sector audit政府审计 H)l7:a
账项基础审计accounting number-based audit ;B!u=_'
风险导向审计方法risk-oriented audit approach GbN|!,X1m