1.audit 审计 4Lh!8g=/
2.attestation qL&[K>2z
鉴证 ?'Xj
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3.credibility ]kG"ubHV?h
可信赖程度 Vb4#,
4.audit of financial statements 财务报表审计 ^aMg/.j
5.agreed-upon procedures 执行商定程序 fc%xS7&
6.high levels of assurance 高水平保证 4(~L#}:r!
7.compilation 编制 X_ cV%#
8.reliability 可靠性 KRLQ #,9
9.relevance 相关性 oMD>Ywc-
10.professional skepticism 职业谨慎 Lh"<XYY
11.objectivity 客观性 >#;.n(y
12. professional competence 专业胜任能力 w%VU/6~
13.Senior/CPA-in-charge 项目经理 Av$^
14.audit engagement letter 业务约定书 1N^[.=
15.recurring audit 连续审计 ^f
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16.the client 委托人 L9\1+rq
17.change CPA 更换注册会计师 k\YG^I
18.the existing CPA 现任注册会计师 .b&t;4q
19.the successor CPA 后任注册会计师 N
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20.the preceding CPA前任注册会计师 eV"h0_ox
21.issue the audit report 出具审计报告 P[#e/qnXu|
22.expert 专家 TJpD{p}
23.the board of directors 董事会 Ic:(Gi- %
24.knowledge of the entity‘ s business 了解被审计单位情况 el<s8:lA
25.assess material misstatement risks评估重大错报风险 # E^1|:
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Sh~dwxp*"
27.a general knowledge of ————- 初步了解―――的情况 N/'b$m5=
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28.a more knowledge of—————— 进一步了解的情况 gQelD6c
29.the prior year‘s working papers 以前年度工作底稿 -.@r#d/
30.minutes of meeting 会议纪要 |y#
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31.business risks 经营风险 He/8=$c%
32.appropriateness 适当性 qu6D 5t
33.accounting estimate 会计估计 n
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34.management representations 管理层声明 %2/EaaR
35.going concern assumption 持续经营假设 qIE9$7*X
36.audit plan 审计计划 UA0Bzoky;
37.significant audit areas 重点审计领域 Lpz>>}
38.error 错误 O67W&nz
39.fraud舞弊 <X^@*79m
40.modified or additional procedures 修改或追加审计程序 mh{d8<Q2
41.misappropriation of assets 侵占资产 :&rt)/I
42.transactions without substance 虚假交易 H8zK$!
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 7P5)Z-K[
45.materialiy 重要性 L>&t|T2
46.exceed the materiality level 超过重要性水平 \0I_<
47.approach the materiality level 接近重要性水平 ~'H]jN
48.an acceptably low level 可接受水平 UiP"Ixg6
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 wY%}
50.misstatements or omissions 错报或漏报 L>NL:68yN
51.aggregate 总计 ~&_z2|UXp
52.subsequent events 期后事项 wn, KY$/
53.adjust the financial statements 调整财务报表 @#>rYAb8,
54.perform additional audit procedures 实施追加的审计程序 YQ)kRhFA
55.audit risk 审计风险 ]e^&aR5f"
56.detection risk 检查风险 Y;Dp3v!
57.inappropriate audit opinion 不适当的审计意见 ")5":V~fN
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 "'.UU
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60.the acceptable level of detection risk 可接受的检查风险 M}-Rzc
61.assessed level of material misstatement risk 重大错报风险的评估水平 g\:[
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62.simall business 小规模企业 Xp% v.M
63.accounting system 会计系统 @6sqMw}
64.test of control 控制测试 P [ck84F/
65.walk-through test 穿行测试 NiK4d{E&
66.communication 沟通 CL;}IBd a
67.flow chart 流程图 ^_W#+>&--
68.reperformance of internal control 重新执行 "ycJ:Xv49
69.audit evidence 审计证据 mh#a#<
70.substantive procedures 实质性程序 A#<? 4&
71.assertions 认定 4Uo&d#o)C-
72.esistence 存在 RnE4<Cy
73.occurrence 发生 +oML&g-g_
74.completeness 完整性 \fdv]f
75.rights and obligations 权利和义务 2tEkj=fA-
76.valuation and allocation 计价和分摊 EU;9*W<
77.cutoff 截止
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78.accuracy 准确性 :#ik. D
79.classification 分类 D%Sl AzZ3
80.inspection 检查 ]Sz:|%JP1
81.supervision of counting 监盘 ~&{S<Wl
82.observation 观察 RJ&RTo
83.confirmation 函证 9YyLf ;
84.computation 计算 @ioJ]$o7
85.analytical procedures 分析程序 )m)-o4c
86.vouch 核对 j0aXyLNX
87.trace 追查 hH3RP{'=
88.audit sampling 审计抽样 [kB7@o
89.error 误差
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90.expected error 预期误差 Y=I'czg
91.population 总体 2\{M:\2o
92.sampling risk 抽样风险 uyWunpT
93.non- sampling risk 非抽样风险 5H9z4-i x?
94.sampling unit 抽样单位 _8J.fT$${
95.statistical sampling 统计抽样 ((;!<5-`s
96.tolerable error 可容忍误差 "m8^zg hL
97.the risk of under reliance 信赖不足风险 6l
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98.the risk of over reliance 信赖过度风险 :\c ^*K(9
99.the risk of incorrect rejection 误拒风险 -3*]G^y2
100. the risk of incorrect acceptance 误受风险 &h)yro
101.working trial balance 试算平衡表 rJ4S%6w
102.index and cross-referencing 索引和交叉索引 + GN(Ug'R
103.cash receipt 现金收入 ECuH%b^,
104.cash disbursement 现金支出 Y\P8v
105.bank statement 银行对账单 G~[x
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106.bank reconciliation 银行存款余额调节表 BwpqNQN
107.balance sheet date 资产负债表日 .!3|&V'<
108.net realizable value 可变现净值 4e7-0}0
109.storeroom 仓库 t%)7t9j
110.sale invoice 销售发票 |SSSH
111.price list 价目表 V)k4:H
112.positive confirmation request 积极式询证函 lfgq=8d
113.negative confirmation request 消极式询证函 rXP,\ ]r+
114.purchase requisition 请购单 L`TLgH&?R
115.receiving report 验收报告 2@],ZLa
116.gross margin 毛利 ec;o\erPG
117.manufacturing overhead 制造费用 v!-
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118.material requisition 领料单 V2EUW!gn
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119.inventory-taking 存货盘点 {
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120.bond certificate 债券 u
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121.stock certificate 股票 Dx?,=~W9
122.audit report 审计报告 Bkc
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123.entity 被审计单位 +\]\[6
124.addressee of the audit report 审计报告的收件人 ;H*T^0
125.unqualified opinion 无保留意见 V f&zL
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126.qualified opinion 保留意见 vA{-{Q
127.disclaimer of opinion 无法表示意见 Nai2W<,
128.adverse opinion 否定意见 C{rcs'
129 Auditors‘Report审计报告 ;[DU%f
130 internal audit内部审计 %sP*=5?vA
131 public sector audit政府审计 9cF[seE"0
账项基础审计accounting number-based audit ^^$s%{ep"
风险导向审计方法risk-oriented audit approach tDcT%D {: