1.audit 审计 D@^ r
2.attestation i
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鉴证 Tcz67&c |W
3.credibility ppN96-]^0
可信赖程度 '1 ~mnmiP
4.audit of financial statements 财务报表审计 8U
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5.agreed-upon procedures 执行商定程序 :(} {uG
6.high levels of assurance 高水平保证 uKo)iB6D
7.compilation 编制 u Y V=
8.reliability 可靠性 KqcelI?-I
9.relevance 相关性 =\J^_g4-l
10.professional skepticism 职业谨慎 qeQTW@6
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11.objectivity 客观性
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12. professional competence 专业胜任能力 +I/7eIG?|
13.Senior/CPA-in-charge 项目经理 9x ?" %b
14.audit engagement letter 业务约定书 (+4gq6b
15.recurring audit 连续审计 U;i:k%Bzy
16.the client 委托人 MM|&B`v@;
17.change CPA 更换注册会计师 Q5;K m1(
18.the existing CPA 现任注册会计师 Z7JI4"
19.the successor CPA 后任注册会计师 $f_;>f2N
20.the preceding CPA前任注册会计师 W~. 1f1)
21.issue the audit report 出具审计报告 BEg%u)"([
22.expert 专家 [ k^6#TQcn
23.the board of directors 董事会 {ogGi/8
24.knowledge of the entity‘ s business 了解被审计单位情况 <6mXlK3N0
25.assess material misstatement risks评估重大错报风险 oPk 2ac
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 WU Q2[)<
27.a general knowledge of ————- 初步了解―――的情况 #PVgx9T=_
28.a more knowledge of—————— 进一步了解的情况 &1F)/$ ,v
29.the prior year‘s working papers 以前年度工作底稿 ~Yl bS-
30.minutes of meeting 会议纪要 !R//"{k0?
31.business risks 经营风险 Z UQ1\Iw
32.appropriateness 适当性 KG'4;Z5J
33.accounting estimate 会计估计 g 4=}].
34.management representations 管理层声明 U.crRrN
35.going concern assumption 持续经营假设 F04`MY"
36.audit plan 审计计划 isj<lnQ
37.significant audit areas 重点审计领域 bo <.7
38.error 错误 i'L7t!f}o
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 qe"5& cc1
41.misappropriation of assets 侵占资产 x(h UQu 6
42.transactions without substance 虚假交易 bo$xonV @y
43.unusual pressures 异常压力 O#H `/z
44.the suspected noncompliance 涉嫌存在违法行为 HGC>jeWd_
45.materialiy 重要性 TA`*]*O(
46.exceed the materiality level 超过重要性水平 [m|\N
47.approach the materiality level 接近重要性水平 RB\>$D
48.an acceptably low level 可接受水平 j Z3N+_J1
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,2+9CCU
50.misstatements or omissions 错报或漏报 G( nT.\
51.aggregate 总计 /6gqpzum4
52.subsequent events 期后事项 H[*.Jd
53.adjust the financial statements 调整财务报表 ~fA dOh
54.perform additional audit procedures 实施追加的审计程序 k^C ;"awh
55.audit risk 审计风险 h K@1
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56.detection risk 检查风险 ?)",}X L6
57.inappropriate audit opinion 不适当的审计意见 .J %} ROm
58.material misstatement 重大的错报 s+yBxgQ/
59.tolerable misstatement 可容忍错报 GJy><'J,!>
60.the acceptable level of detection risk 可接受的检查风险 ah" 2^x
61.assessed level of material misstatement risk 重大错报风险的评估水平 .o:Pe2C
62.simall business 小规模企业 .<u<!fL2
63.accounting system 会计系统 s)375jCg
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64.test of control 控制测试 o8KlY? hX
65.walk-through test 穿行测试 |B)e! #
66.communication 沟通 Vhz?9i6|g^
67.flow chart 流程图 HzQ6KYAM q
68.reperformance of internal control 重新执行 Z&s+*& TM
69.audit evidence 审计证据 {u9( qd;;
70.substantive procedures 实质性程序 mf,mKgfG
71.assertions 认定 GaSk &'n$Y
72.esistence 存在 |I^\|5
73.occurrence 发生 KVtnz
74.completeness 完整性 @-kzS m
75.rights and obligations 权利和义务 >`5iq.v
76.valuation and allocation 计价和分摊 ^( N+s?
77.cutoff 截止 >P>.j+o/
78.accuracy 准确性 N y*M{}E
79.classification 分类 !g=, O6
80.inspection 检查 ~)tMR9=wX
81.supervision of counting 监盘
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82.observation 观察 | (v/> t
83.confirmation 函证 M4nM%qRGQ
84.computation 计算 _<pG}fmR
85.analytical procedures 分析程序 6\\B{%3R2
86.vouch 核对 #bsR L8@
87.trace 追查 v FL3eu#
88.audit sampling 审计抽样 mrqCW]#u
89.error 误差 /B|#GJ\\3
90.expected error 预期误差 un W{ZfEC
91.population 总体 7#MBT- ih
92.sampling risk 抽样风险 #T#&qo#
93.non- sampling risk 非抽样风险 v^[tK2&v
94.sampling unit 抽样单位 9s73mu`Twg
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 z+PSx'#}
97.the risk of under reliance 信赖不足风险 wy& VClT
98.the risk of over reliance 信赖过度风险 @o9EX }
99.the risk of incorrect rejection 误拒风险 ujmW {()
100. the risk of incorrect acceptance 误受风险 ]8+ %57:E
101.working trial balance 试算平衡表 Arir=q^2
102.index and cross-referencing 索引和交叉索引 "! p#8jR^
103.cash receipt 现金收入 eU@yw1N
104.cash disbursement 现金支出 ^yy\CtG
105.bank statement 银行对账单 nP 2 rN_:4
106.bank reconciliation 银行存款余额调节表 y\5V (Q\
107.balance sheet date 资产负债表日 $d,30hK
108.net realizable value 可变现净值 U+@
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109.storeroom 仓库 u$t*jw\fHg
110.sale invoice 销售发票 M (b'4
111.price list 价目表 ,EcmMI^A
112.positive confirmation request 积极式询证函 1_7x'5GdA
113.negative confirmation request 消极式询证函 UQ'D-e
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114.purchase requisition 请购单 }= s@y"["
115.receiving report 验收报告 b[GZ sXD-
116.gross margin 毛利 *3S,XMS{O
117.manufacturing overhead 制造费用 7<IrN\@U
118.material requisition 领料单 4mNL;O
119.inventory-taking 存货盘点 4)JrOe&k
120.bond certificate 债券 X]C-y ,r[M
121.stock certificate 股票 .}SW`R Pk
122.audit report 审计报告 0u'2f`p*
123.entity 被审计单位 _m3PA D4
124.addressee of the audit report 审计报告的收件人 ^CZn<$
125.unqualified opinion 无保留意见 j,6dGb
126.qualified opinion 保留意见 yHr/i) c
127.disclaimer of opinion 无法表示意见 $o/ ?R]h
128.adverse opinion 否定意见 &1]}^/u2
129 Auditors‘Report审计报告 ghbxRnU}
130 internal audit内部审计 <G 2;nvRr
131 public sector audit政府审计 k-e_lSYk&c
账项基础审计accounting number-based audit d
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风险导向审计方法risk-oriented audit approach >W.Pg`'D
