1.audit 审计
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2.attestation ;*"!:GR%h
鉴证 rS=tcBO
3.credibility dp33z"<3
可信赖程度 X9 z:D>
4.audit of financial statements 财务报表审计 {rtM%%l
5.agreed-upon procedures 执行商定程序 zL6
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6.high levels of assurance 高水平保证 nq),VPJi
7.compilation 编制 2z[r@}3
8.reliability 可靠性 Q*,6X*W!~
9.relevance 相关性 LAizx^F
10.professional skepticism 职业谨慎 5>N6VeM
11.objectivity 客观性 )A"ZV[eOoQ
12. professional competence 专业胜任能力 ntDRlX
13.Senior/CPA-in-charge 项目经理 <!$dp9y.
14.audit engagement letter 业务约定书 $hyqYp"/;
15.recurring audit 连续审计 B-B?Ff>
16.the client 委托人 ?,D>+::
17.change CPA 更换注册会计师 Y1m}@k,+M
18.the existing CPA 现任注册会计师 :h^O{"au^
19.the successor CPA 后任注册会计师 g?w2J6Z.`J
20.the preceding CPA前任注册会计师 j{-mQTSD
21.issue the audit report 出具审计报告 `4$4bXrP'
22.expert 专家 2Px$0&VN
23.the board of directors 董事会 v; je <DT
24.knowledge of the entity‘ s business 了解被审计单位情况 L`<T'3G
25.assess material misstatement risks评估重大错报风险 Fl8w7LcF7
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4jDs0Hn"
27.a general knowledge of ————- 初步了解―――的情况 "
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28.a more knowledge of—————— 进一步了解的情况 ./7&_9|<
29.the prior year‘s working papers 以前年度工作底稿 j|3g(_v4W
30.minutes of meeting 会议纪要 ;,Of\Efc|
31.business risks 经营风险 =) mXCA^
32.appropriateness 适当性 ^#<:<X6
33.accounting estimate 会计估计 7}2sIf[I
34.management representations 管理层声明 e{^:/WcYB
35.going concern assumption 持续经营假设 a7XXhsZ
36.audit plan 审计计划 yS1b,cxz
37.significant audit areas 重点审计领域 +Q@/F~1@6@
38.error 错误 5KL9$J9k
39.fraud舞弊 (#fm (@T
40.modified or additional procedures 修改或追加审计程序 q[PD
41.misappropriation of assets 侵占资产 J=f:\]@Oy
42.transactions without substance 虚假交易 i6meY$l
43.unusual pressures 异常压力 Z;|
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44.the suspected noncompliance 涉嫌存在违法行为 cq'}2pob
45.materialiy 重要性 GnSgO-$"
46.exceed the materiality level 超过重要性水平 4jC4X*
47.approach the materiality level 接近重要性水平 &CB.*\0
48.an acceptably low level 可接受水平 hLDch5J5~
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 PfwI@%2
50.misstatements or omissions 错报或漏报 o(Ua",|
51.aggregate 总计 ~!a~C~_
52.subsequent events 期后事项 ?.rH;:9To
53.adjust the financial statements 调整财务报表 k"
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54.perform additional audit procedures 实施追加的审计程序 C8bGae(
55.audit risk 审计风险 ::3iXk)
56.detection risk 检查风险 h"RP>fZt
57.inappropriate audit opinion 不适当的审计意见 xA[Wb'
58.material misstatement 重大的错报 3/A!_Uc(
59.tolerable misstatement 可容忍错报 N$=(1`zM=
60.the acceptable level of detection risk 可接受的检查风险 yr/]x
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61.assessed level of material misstatement risk 重大错报风险的评估水平 t%]^5<+X58
62.simall business 小规模企业 2A@Y&g(6T7
63.accounting system 会计系统 Mp^OL7p^^
64.test of control 控制测试 Zq\RNZ}
65.walk-through test 穿行测试 4Vb}i[</
66.communication 沟通 E3FW*UNg[y
67.flow chart 流程图 .-O@UQx.I
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 .BYKdxa
70.substantive procedures 实质性程序 uu
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71.assertions 认定 YJ$Vn>6Z
72.esistence 存在 t?du+:
73.occurrence 发生 E1U 4v&P
74.completeness 完整性 ${E[pT
75.rights and obligations 权利和义务 uI[-P}bSc&
76.valuation and allocation 计价和分摊 CN8@c!mB
77.cutoff 截止 xzMeKC`
78.accuracy 准确性 'Tru?y\
79.classification 分类 YjX!q]56
80.inspection 检查 f'zU^/$rf
81.supervision of counting 监盘 ?sjZ13 SUa
82.observation 观察 v8U1uOR,%
83.confirmation 函证 }Pm(oR'KTJ
84.computation 计算 |=^#d\?]j
85.analytical procedures 分析程序 >XXMIz:
86.vouch 核对 V&4:nIS>z
87.trace 追查 evg 7d
88.audit sampling 审计抽样 t6h`WAZV
89.error 误差 <*r<+S
90.expected error 预期误差 Y|0-m#1F#
91.population 总体 |peMr#
92.sampling risk 抽样风险 RaM#@D7
93.non- sampling risk 非抽样风险 {xBjEhQm
94.sampling unit 抽样单位 ot>EnHfV
95.statistical sampling 统计抽样 ^pQo `T6
96.tolerable error 可容忍误差 OFQi&/
97.the risk of under reliance 信赖不足风险 ]\D6;E8P-~
98.the risk of over reliance 信赖过度风险 AHMV@o`V
99.the risk of incorrect rejection 误拒风险 e`Zg7CaDd
100. the risk of incorrect acceptance 误受风险 G2yUuyAZ
101.working trial balance 试算平衡表 nnd-pf-
102.index and cross-referencing 索引和交叉索引 x@ s`;qz
103.cash receipt 现金收入 <Z_wDK/UR
104.cash disbursement 现金支出 @)2V"FE4i
105.bank statement 银行对账单 z?t(+^
106.bank reconciliation 银行存款余额调节表 ,5A>:2 zs
107.balance sheet date 资产负债表日 dE}b8|</
108.net realizable value 可变现净值 <v7KE*#
109.storeroom 仓库 |jaY[_.@
110.sale invoice 销售发票 (15Yw9Mv
111.price list 价目表 L(1,W<kYg
112.positive confirmation request 积极式询证函 I>
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113.negative confirmation request 消极式询证函 #G!Adj+p5
114.purchase requisition 请购单 @+CSY-g$
115.receiving report 验收报告 Q@ ) rw0$
116.gross margin 毛利 pv m'pu78
117.manufacturing overhead 制造费用 't]EkH]BC
118.material requisition 领料单 |YGiATD4DG
119.inventory-taking 存货盘点 :5cu,&<Gv
120.bond certificate 债券 M(h H#_$
121.stock certificate 股票 SJ
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122.audit report 审计报告 BWi 7v
123.entity 被审计单位 :56lzsWUE<
124.addressee of the audit report 审计报告的收件人 9-
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125.unqualified opinion 无保留意见 rIFC#Jd/
126.qualified opinion 保留意见 /6+%(f}7l
127.disclaimer of opinion 无法表示意见 >KClH'R2
128.adverse opinion 否定意见 h%w\O Z7
129 Auditors‘Report审计报告 ma-Y'
130 internal audit内部审计 ge
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131 public sector audit政府审计 HlL@{<
账项基础审计accounting number-based audit dzv,)X
风险导向审计方法risk-oriented audit approach \lbiz4^>