1.audit 审计 dr0<K[S_
2.attestation t"M&Yy
鉴证 ]oB-qfbH
3.credibility !|6M ,Rk_
可信赖程度 G)5w_^&%
4.audit of financial statements 财务报表审计 pQ%~u3
5.agreed-upon procedures 执行商定程序 ?"f\"N
6.high levels of assurance 高水平保证 H.|v^e
7.compilation 编制 BwtjTwd
8.reliability 可靠性 kKr|PFz
9.relevance 相关性 QA?e2kd
10.professional skepticism 职业谨慎 %!%G\nv
11.objectivity 客观性 t mAj
12. professional competence 专业胜任能力 >qh8em
13.Senior/CPA-in-charge 项目经理 SA
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14.audit engagement letter 业务约定书 ol]"r5#Q_H
15.recurring audit 连续审计 's]I:06A
16.the client 委托人 4_qd5K+n"
17.change CPA 更换注册会计师 OB"Ur-hJ0
18.the existing CPA 现任注册会计师 S <~"\<ED
19.the successor CPA 后任注册会计师 2g
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20.the preceding CPA前任注册会计师 =" Q5Z6W
21.issue the audit report 出具审计报告 tDj~+lmdN
22.expert 专家 P 1`X<A
23.the board of directors 董事会 gN#&Ag<?
24.knowledge of the entity‘ s business 了解被审计单位情况 j3{8]D
25.assess material misstatement risks评估重大错报风险 q\wT[W31@
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 EIZSV>
27.a general knowledge of ————- 初步了解―――的情况 4AdZN5
28.a more knowledge of—————— 进一步了解的情况 9sYN7x
29.the prior year‘s working papers 以前年度工作底稿 r.1/*i
30.minutes of meeting 会议纪要 dL;C4[(N
31.business risks 经营风险 Zp'c>ty=
32.appropriateness 适当性 .ko8`J%%M
33.accounting estimate 会计估计 p6~\U5rXm
34.management representations 管理层声明 <=WSX{_D
35.going concern assumption 持续经营假设 E
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36.audit plan 审计计划 b37F;"G
37.significant audit areas 重点审计领域 XBQ]A89G
38.error 错误 sevaNs
39.fraud舞弊 ;Zfglid
40.modified or additional procedures 修改或追加审计程序 9pAklD 4
41.misappropriation of assets 侵占资产 t\LAotTF/
42.transactions without substance 虚假交易 xb/L AlJ
43.unusual pressures 异常压力 r [; .1,(
44.the suspected noncompliance 涉嫌存在违法行为 JU^{!u
45.materialiy 重要性 2<&lrsh
46.exceed the materiality level 超过重要性水平 lGHU{7j\
47.approach the materiality level 接近重要性水平 yVA<-PlS<
48.an acceptably low level 可接受水平
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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 !GJnYDN
50.misstatements or omissions 错报或漏报 pqmb&"l
51.aggregate 总计 5IOMc4v
52.subsequent events 期后事项 Vs@[="
53.adjust the financial statements 调整财务报表 cRYnQ{$'
54.perform additional audit procedures 实施追加的审计程序 |+Gv)Rvp
55.audit risk 审计风险 r&F(VF0
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56.detection risk 检查风险 E]eVoC
57.inappropriate audit opinion 不适当的审计意见 MbY?4i00%h
58.material misstatement 重大的错报 paFiuQ
59.tolerable misstatement 可容忍错报 kmHIU}Z
60.the acceptable level of detection risk 可接受的检查风险 &8VB{S>r
61.assessed level of material misstatement risk 重大错报风险的评估水平 AKWM7fI
62.simall business 小规模企业 !63>I I
63.accounting system 会计系统 }yM /z
64.test of control 控制测试 >KF1]/y<
65.walk-through test 穿行测试 Rou$`<{H
66.communication 沟通 q2Xm~uN`)
67.flow chart 流程图 $`7cs}#
68.reperformance of internal control 重新执行 m1,?rqeb
69.audit evidence 审计证据 z?o16o-:
70.substantive procedures 实质性程序 -$Y@]uf^
71.assertions 认定 EPx_xX
72.esistence 存在 |#<PI9)`
73.occurrence 发生 /8V#6d_
74.completeness 完整性 3`y9V2&b
75.rights and obligations 权利和义务 tK9_]663
76.valuation and allocation 计价和分摊 K_\fO|<k
77.cutoff 截止 ` fw:
78.accuracy 准确性 C.SGm
79.classification 分类 q ld2<W
80.inspection 检查 =HJ)
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81.supervision of counting 监盘 t
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82.observation 观察 x!6&)T?!n
83.confirmation 函证 S $wx>715
84.computation 计算 q5X\wz2N
85.analytical procedures 分析程序 py9zDWk~
86.vouch 核对 kpc3l[.A
87.trace 追查 }e}J6[wP
88.audit sampling 审计抽样 G$X+g{
89.error 误差 AvW2)+6G
90.expected error 预期误差 dz^l6<a"n
91.population 总体 F$TNYZ
92.sampling risk 抽样风险 tvNh@it:F
93.non- sampling risk 非抽样风险 4F_*,_Y
94.sampling unit 抽样单位 j$Ttoo
95.statistical sampling 统计抽样 :',.I
96.tolerable error 可容忍误差 XXuIWIhm
97.the risk of under reliance 信赖不足风险 T /iKz
98.the risk of over reliance 信赖过度风险 EdQ:8h
99.the risk of incorrect rejection 误拒风险 |\g =ua+h
100. the risk of incorrect acceptance 误受风险 JffjGf-o
101.working trial balance 试算平衡表 ~udi=J|
102.index and cross-referencing 索引和交叉索引 dP8b\H
103.cash receipt 现金收入 QR'yZ45n4
104.cash disbursement 现金支出 S\7-u\)
105.bank statement 银行对账单 r>fx55dw
106.bank reconciliation 银行存款余额调节表 J23Tst#s
107.balance sheet date 资产负债表日 >T*/[{L8;
108.net realizable value 可变现净值 OnO56,+S^
109.storeroom 仓库 9f
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110.sale invoice 销售发票
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111.price list 价目表 d\FBY&C7b
112.positive confirmation request 积极式询证函 3*@ sp
113.negative confirmation request 消极式询证函 sflH{!;p
114.purchase requisition 请购单 [kf$82
115.receiving report 验收报告 p|mt2oDjw
116.gross margin 毛利 ,xA`Fu9^
117.manufacturing overhead 制造费用 CXqU<a&
118.material requisition 领料单 0(A(Vb5J.T
119.inventory-taking 存货盘点 _M
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120.bond certificate 债券 u&)+~X
121.stock certificate 股票 A%H" a+
122.audit report 审计报告 FI@!7@
123.entity 被审计单位 20[_eu)
124.addressee of the audit report 审计报告的收件人 b&k !DeE
125.unqualified opinion 无保留意见 \!HGkmd
126.qualified opinion 保留意见 O`2;n.>\
127.disclaimer of opinion 无法表示意见 63b?-.!b
128.adverse opinion 否定意见 B j!{JcM-^
129 Auditors‘Report审计报告 _yje"
130 internal audit内部审计 y8T%
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131 public sector audit政府审计 &WW|! 6
账项基础审计accounting number-based audit ?C#=Q6
风险导向审计方法risk-oriented audit approach r5ONAa3.